Docusign Envelope ID: F9A94379-0F36-4A19-AB2E-3CAD8B5C8ADF
_Scottish Charity No. SC050304_
## **Ladywell Baptist Church - Livingston**
_Trustees’ Report and Financial Statements_ For the year ended 31 August 2025
Docusign Envelope ID: F9A94379-0F36-4A19-AB2E-3CAD8B5C8ADF
## Lad well Ba tist Church - Livin ston y p g
**Contents of the Financial Statements** _for the year ended 31 August 2025_
||Page|
|---|---|
|Report of the Trustees|1 - 3|
|Report of the Independent Examiner|4|
|Receipts and Payments Account|5|
|Statement of Balances|6|
|Notes to the Financial Statements|7 - 8|
Docusign Envelope ID: F9A94379-0F36-4A19-AB2E-3CAD8B5C8ADF
## Lad well Ba tist Church - Livin ston y p g
## **Report of the Trustees** _for the year ended 31 August 2025_
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 August 2025.
## **Status of Charity and governing document**
Ladywell Baptist 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[th] July 2020, and consent was given to wind up/dissolve Livingston Baptist Church – Ladywell Congregation (SC018932) on 25[th] November 2020. All assets were duly transferred from the Unincorporated Voluntary Association to the SCIO on 4[th] March 2021.
|**Address**|**Bankers**|
|---|---|
|Cedarbank|Virgin Money|
|Livingston|Cairngorm House|
|West Lothian|Almondvale Boulevard|
|EH54 6DR|Livingston|
||EH54 6QL|
## **Aims and affiliation**
The aims of the church are in line with its Mission Statement - _The making and maturing of disciples of Jesus Christ in the power of the Holy Spirit to the glory of God_ . The church is affiliated to the Baptist Union of Scotland. The aims also include the advancement of education, along with the relief of poverty and other social needs, including the support of individuals and other charitable organisations and agencies involved in any or all of these.
## **Trustees and Office Bearers**
The church is congregational in policy and its day to day running is undertaken by the Deacons Court (the Trustees). The Deacons Court who served during the year were as follows:
|Rev Graham Kinloch|_Pastor_||
|---|---|---|
|John Hart|_Treasurer_||
|Douglas Scott||(Resigned 6th November 2025)|
|Charmian Widdowson|||
|Gordon Cooper|_Secretary_||
|Caitlin MacDonald|||
|Chris Lund|||
|Carroll McDonald|||
|Joel Smith|||
|Ajay Lokku||(Appointed on 7th May 2025)|
## **Appointment of Trustees**
There is no fixed term for Trusteeship but initially all Trustees have to be appointed as a deacon. Deacons are elected on a three year rolling basis. Prior to their appointment, new Trustees would have served the church for some time in various roles and would be familiar with the church’s values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities.
## **Achievements and performance**
## _Worship_
During 2024-2025 we have continued to see steady growth in our worship services and at our various mid-week groups. Our Creche and Sunday School particularly have seen significant growth which resulted in two infant dedications in this past year. In addition to this we have had nine people approach the church requesting baptism and church membership which we look forward to in early 2026.
Page 1
Docusign Envelope ID: F9A94379-0F36-4A19-AB2E-3CAD8B5C8ADF
## Lad well Ba tist Church - Livin ston y p g
## **Report of the Trustees** _for the year ended 31 August 2025_
## **Achievements and performance(continued)**
Our Community and Youth and Children’s Workers continue to facilitate the running of our current programs and as we look towards the end of their current funding period we are looking for ways in which we can develop and expand their roles as well as seeking new ways of supporting them financially.
## _Youth and Children’s Work_
In addition to our regular weekly children and youth work we continue to run an annual holiday club which had our highest ever number of children register this year (just over 90). Our weekly children’s club called BLAST, which carries on that work on a weekly basis, continues to draw in around 30-40 local children each week.
A key priority this past year has been to develop new volunteers to help run holiday club and BLAST. The addition of a number of new people to the church over this year has resulted in the encouraging growth of our volunteer team.
Little Lights, our mid-week toddler group continues at a steady pace with around 8-10 children attending each week.
## _Community work_
In this past year we have continued our delivery of the Ladywell Community Café. With a growing number of people struggling with isolation and loneliness in our local community we provide space for conversation and the development of relationships with local people.
Our walking group also provides local people with time each week to get some exercise and a chance to talk as they walk, seeking to further build a sense of community in the areas around the church.
## **Future plans**
Looking to 2026 we aim to:
- Create more pathways for local residents and families to connect with our church through low cost or free activities in order to increase spiritual and mental wellbeing, increase social connections and bring hope. The site next door to us has recently had plans for new flats approved. We see this as a great opportunity to connect with residents right on our doorstep;
- Develop and train more volunteers in order to increase what we currently offer;
- Strengthening relationships with our local schools primary schools, especially Harrysmuir and Toronto Primary. We have been approached by staff at Harrysmuir looking to develop our existing relationship and provide more contact and support at the school;
- We continue to expand on our delivery of Christianity Explored, Discipleship Explored, Life Explored and Hope Explored at various times throughout the year; and
- Widen Christian partnerships, for example partner with Scripture Union (to start SU groups in a number of local primary and secondary schools) and work with Livingston Ecumenical Parish to offer approved schools programmes such as ‘Bubblegum and Fluff’ and ‘Easter Code’ to local schools as part of their religious observance.
## **Financial review**
## _Principal sources of funding_
The church receives its funding from church members by way of weekly offerings and Gift Aid donations.
## _Results for the year_
The financial statements for the year are set out in pages 4 to 7. The Receipts and Payments Account on page 4 reflects a surplus of £6,302 (2024: £7,047).
Page 2
Docusign Envelope ID: F9A94379-0F36-4A19-AB2E-3CAD8B5C8ADF
## Lad well Ba tist Church - Livin ston y p g
**Report of the Trustees** _for the year ended 31 August 2025_
## **Reserves**
It is the policy of the church to maintain unrestricted funds, i.e. funds not committed or invested in fixed assets, at a level which equates to approximately three months unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the church to be maintained. The General Fund (page 4) at 31 August 2025 amounted to £27,383 (2024: £17,888) and was above the required level.
Total reserves, including balances on restricted funds, amounted to £27,388 (2024: £21,086).
## **Grant making policy**
The church makes grants from its gift income to individuals and organisations that are generally known to the Trustees and the church (see note 4 to the accounts). The beneficiaries are involved in activities or ministries compatible with the church’s objectives.
_On behalf of the Trustees_
_J Hart Trustee/Treasurer_
Dated: 02 March 2026
Page 3
Docusign Envelope ID: F9A94379-0F36-4A19-AB2E-3CAD8B5C8ADF
## Lad well Ba tist Church - Livin ston y p g
## **Report of the Independent Examiner to the Trustees** _for the year ended 31 August 2025_
I report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages 5 to 8.
## **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) Act 2005 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 Charities Accounts (Scotland) Regulations 2006 (as amended). 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 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 (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) 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.
## **Juan Herbst CA**
Director
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
## 05.03.2026
Date: ..................................
Page 4
Docusign Envelope ID: F9A94379-0F36-4A19-AB2E-3CAD8B5C8ADF
## Ladywell Baptist Church - Livingston
## Receipts and Payments Accounts
For the year ended 31 August 2025
|**Unrestricted funds**|**Unrestricted funds**|**Restricted**
**funds**
**£**
-
-
2,459
-
5,356
-
1,785
-
-
-
-|**Total**
**Total**
**2025**
**2024**
**£**
**£**
**52,353**
40,841
**13,379**
10,664
**13,536**
10,936
**17,574**
9,865
**5,356**
-
**33**
180
**1,785**
-
**457**
573
**942**
3,569
**3,495**
27,162
**251**
404
**109,161**
104,194
**64,836**
61,993
**4,385**
3,980
**580**
220
**6,243**
10,099
**8,824**
1,505
**2,266**
2,195
**451**
390
**473**
712
**541**
712
**95**
712
**511**
350
**-**
39
**-**
153
**66**
66
**2,520**
2,520
**3,359**
1,919
**-**
80
**915**
1,260
**1,387**
1,203
**262**
760
**1,068**
1,068
**4,077**
5,211
**102,859**
97,147
**6,302**
7,047
-
-
**6,302**
7,047
**21,086**
14,039
**27,388**
21,086|
|---|---|---|---|
|**General**
**fund**
**£**
52,353
13,379
11,077
17,574
-
33
-
457
942
3,495
251|**Designated**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-
-|||
|**99,561**|**-**|**9,600**||
|64,836
4,385
580
6,243
1,683
2,266
451
473
541
95
511
-
-
66
2,520
-
-
915
1,387
262
1,068
-|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
900
-
-
-
-
-
-|-
-
-
-
7,141
-
-
-
-
-
-
-
-
-
-
2,459
-
-
-
-
-
4,077||
|**88,282**|**900**|**13,677**||
|**11,279**
(1,784)|**(900)**
900|**(4,077)**
884||
|**9,495**
**17,888**|**-**
**5**|**(3,193)**
**3,193**||
|**27,383**|**5**|**-**||
Page 5
Docusign Envelope ID: F9A94379-0F36-4A19-AB2E-3CAD8B5C8ADF
## Lad well Ba tist Church - Livin ston y p g
## Statement of Balances
As at 31 August 2025
|**Notes**
**Opening**
**Surplus**
**balance**
**for year**
**£**
**£**
Bank and cash in hand
21,086
6,302
**Total net assets**
**21,086**
**6,302**
**Reserves**
Unrestricted funds
**5**
Designated funds
**5**
Restricted funds
**6**
**Statement of assets at 31 August 2025**
Investments
**7**
Gift Aid reclaim due
Overpaid to Pensions
**Statement of liabilities at 31 August 2025**
Loan
Invoices due for payment
**2025**|**Notes**
**Opening**
**Surplus**
**balance**
**for year**
**£**
**£**
Bank and cash in hand
21,086
6,302
**Total net assets**
**21,086**
**6,302**
**Reserves**
Unrestricted funds
**5**
Designated funds
**5**
Restricted funds
**6**
**Statement of assets at 31 August 2025**
Investments
**7**
Gift Aid reclaim due
Overpaid to Pensions
**Statement of liabilities at 31 August 2025**
Loan
Invoices due for payment
**2025**|**Closing**
**balance**
**£**
**27,388**|**Opening**
**Surplus**
**balance**
**for year**
**£**
**£**
14,039
7,047
**2024**|**Closing**
**balance**
**£**
21,086|
|---|---|---|---|---|
||**21,086**
**6,302**|
**27,388**|14,039
7,047|
21,086|
|||**27,383**
**5**
-||17,888
5
3,193|
|||**27,388**||21,086|
|||**34,896**
**1,297**
**-**||28,912
1,143
526|
|||**1,730**
**1,326**||-
1,122|
Approved by the Trustees on 02 March 2026 and signed on their behalf by the undernoted:
J Hart _Trustee/Treasurer_
The notes on pages 7 to 8 form part of these financial statements.
Page 6
Docusign Envelope ID: F9A94379-0F36-4A19-AB2E-3CAD8B5C8ADF
## Ladywell Baptist Church - Livingston
## Notes to the Receipts and Payments Accounts
For the year ended 31 August 2025
## **1. Accounting policies**
## _**Accounting convention**_
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
## _**Basis of financial statements**_
The financial statements have been prepared on a receipts and payments basis.
## _**Receipts and payments account**_
For the purpose of the Receipts and Payments Account as shown on page 4, funds are defined as follows:
**Unrestricted funds:** comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
**Designated fund:** represent unrestricted funds which have been earmarked by the Trustees for particular purposes.
**Restricted funds:** 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. Transactions with Trustees**
Salary payments to Rev Graham Kinloch, Trustee in the year were £40,826 (2024: £36,860) and pension payments were £2,438 (2024: £2,337) in relation to his position as Pastor. Salary payments to Joel Smith, Trustee in the year were £9,555 (2024: £7,089) and pension payments were £99 (2024: £79) in relation to his position as a community worker. No other Trustee received remuneration during the year (2024: none). Trustees also received costs claimed of £4,744 in the year (2024: £4,840) and other Trustees received reimbursed expenses totaling £210 (2024: £169).
|**3. Staff costs and numbers**
Gross salaries & NI
Pension contributions|**2025**
**2024**
**£**
**£**
62,199
59,469
2,636
2,524
**64,835**
**61,993**|
|---|---|
The average number of employees during the year was 4 (2024: 5).
## **4. Grants**
|BMS
Crisul Trust
Leprosy mission|**2025**
**2024**
**£**
**£**
2,459
857
900
900
-
162
**3,359**
**1,919**|
|---|---|
Page 7
Docusign Envelope ID: F9A94379-0F36-4A19-AB2E-3CAD8B5C8ADF
## Ladywell Baptist Church - Livingston
## Notes to the Accounts
For the year ended 31 August 2025
|**5. Unrestricted fund**
**Balance at**
**01.09.24**
**£**
General fund
17,888
**_Designated funds:_**
Missionary fund
-
Sunday School fund
5
Total designated funds
**5**
Total unrestricted funds
**17,893**|**Income**
**£**
99,561
-
-
**-**
**99,561**|**Expenditure**
**£**
(88,282)
(900)
-
**(900)**
**(89,182)**|**Balance at**
**Transfers**
**31.08.25**
**£**
**£**
(1,784)
27,383
900
-
-
5
**900**
**5**
**(884)**
**27,388**|
|---|---|---|---|
## _**Explanation of funds**_
_The General fund_ encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is designated or restricted.
_The Missionary fund_ was set up to support the work of BMS, Leprosy Mission, TEAR Fund and any other missionary organisation as required.
_The Sunday School fund_ was set up to support the administration and promotion of children's Sunday School work within the church.
|**6. Restricted funds**
**Balance at**
**01.09.24**
**£**
Energy Saving Trust fund
-
Missionary fund
3,193
Total restricted funds
**3,193**|**Income**
**£**
7,141
2,459
**9,600**|**Expenditure**
**£**
(7,141)
(6,536)
**(13,677)**|**Balance at**
**Transfers**
**31.08.25**
**£**
**£**
-
-
884
-
**884**
**-**|
|---|---|---|---|
## _**Explanation of funds**_
_The Energy Saving Trust fund_ was set up to hold funds for specific large building improvements to reduce the carbon footprint and save money.
_The Missionary fund_ was set up to support the work of BMS, Leprosy Mission, TEAR Fund, the Community Fridge and any other missionary organisation as required.
|**7. Investments**
Opening balance as at 1 September 2024
Disposals
Change in market value
Closing balance as at 31 August 2025|**£**
28,912
(3,257)
9,241|
|---|---|
||34,896|
Page 8