REGISTERED CHARITY NUMBER: SC050827
for
st
hureh

P#ge
Report of the Trnslees
I to 2
ndependent Examtner's Report
ststement of FIDanclal Aetlvl¢les
B•lan¢e Sheel
Notes to the Finan¢lal Statements
Detalled Statement of Flnanelal Actfvities
io

Re
The trLLStees present tbeir report wvth the financial slalements of the chariry for th¢ year cndcd 31 MaTch 2025. Th¢
trustees have adopted the provisions of Accounting and Reporting by Charitie8". State]neDt of Recommended Practice
applicable to charities preparing their accounis in accordance with the Financial R¢porting Stsndard applicable in the
UK and Republic of Ireland (FRS 102) (effective l January 2019).
OBJECTIVES AfgD AcrIvrriES
Charitable Purpos
The charity's Purpose is to encourag¢ th¢ adVan￿m¢n[ of thc Christian faiih primarily in Stromness and also throughout
Scotland and the rest of the World by all means C￿nsISteDt wilh the teachings of thc Chrisrian Bible including WOTship.
minislly. missioffj prayer. witness, education, commuillty seTviGe and th¢ support of agencies and individuals and other
charitable organisations involved in Christian missionary work and relief of poverty or other social needs.
ACHIEVEMENf AND PERFORMANCE
FundrniSlDg activilies
The ChuTch con[￿gatIOn conlinucs to grow y¢ar on year aDd in turn the g¢neTOUS donations from the congregation have
increas¢4 which enables th¢ Church to donate Money to help oth¢rs.
In tk ycar to 31 March 2025 there were mercies distribulions to £2,200 which benefits people in the local community.
The Churth a150 continues to support GOGO Olive and contributed £1,200 in the year.There were also several one off
donations EO other ¢harsties totalling £4,500.The charity was very fOrtL￿ale in receiving a substantial legacy durlng the
year of £27,939.
FtNANCIAL REVIEW
R¢s¢rves policy
The trustees of the chLrch have agreed a reserve8 policy of holding a minimum of £6,000 to mcet the day lo day
n￿nIng costs and seasonal expendittwe of the church. Any excess funds are to be dispersed to organi5aiions or
individuals who are in need of support which will be decided by a sub committee consi5tiDg of one trustee, one
treasurer and several church mernbers.
The reserves have been increasing in recent y¢aTS and stand at £94,509 at 31 Marth 2025. It is the intenlion to distribute
funds in the near futur¢ to help olhers in need.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Goverllillg document
The Church is adJninister¢d in accordance with th¢ tern)s of the Constitutio
Charlty constitulioD
The Charity is a Scottish Charitabk IncoTpofdted Organisation (SCIO) and was fornied on 25 November 2021.
Reeruitment and appoinlment of new trustees
The trustees are Members of the Chwch who are elected by the Church in General Meeting, appointing a maximum of
seven and a minimum of three trustees, Two of the Trustees SI￿11 retire by rotation with effect from the commencement
of the Annual General Meeting but shall be eligible for re*lection at that Annual General Meeting.
REFERENCE AND ADMINISTIiATIVE DETAILS
Registered Charity number
SC050827
Prln¢ipal address
2A Church Road
Stromness
KW16 3BT
Page I

REFERENCE ATr]D ADm￿￿sTRATtVE DETAIiS
Inde
èndent Examiner
Fou
ister & Ba]n
4 Broad Street
Kirkwall
Orkney
KW15 INX
f trustees on 28 August 2025 and signed on ils behalf by."
Trustee
Page 2

Eiamlner,
lie55 B#
rtto
Cbu
I report on the accounts for the year end¢d 31 March 2025 set out on pages four to nine.
Respective reS￿￿5•bilItieS of trustees and tXfillllDer
The charity's tru5t¢es are responsible for the preparation of the accounts in accordance with Ihe ternis of the Charities
and Trustee Investmenl (Swtlt￿d) 2005 and thc Charities Accounts (Scotland) Regulationq 2006 (as amended). The
charity's trustccs consider that th¢ audit requirement of Regulation 10(] Xa) to (c) of the Accounts Regulations does nol
apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state wheth¢r
particular nratters have corne to my attention.
Basis of the independenl examiner's report
My exatnination was carried out in accordance wilh Regulation I l of the Cbaritles Accounts (Scotland) Regulati0ThS
2006. An examination includes a review of the accounting records kept by the charity and a comparison of th¢ accounts
presented those r￿OrdS. It also inctudes consideration of any unusual iiems or disclosur¢s in the accounts, and
seeking explanaiions from you as iTUStees conceming any such matsers. The procedures undcrtaken do not provide all
the evidence that would be required in an audit. and consequ¢ntly I do not express an aL￿1t opinion on the view given by
the llcc()unts.
Iwdependent examiner's stalemellt
In conneciion with my examinaiion, no nmtter has come to my attention '.
(l ) which giv¢s me re&sonable cause to beli¢ve thaL in any Material r¢spect, the requiTements
to k¢ep accounting Tccor(Ls in accordance with S¢dion 44(IXa) of the 2005 Act and Regulation 4 of the 2006
A¢counts Regulations. and
to prepare accounls which accord with the a￿O￿ntIng records and to comply with Regulation 8 of the 2006
Accowlts 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 accounls to be
reached.
Foubister & Bain
4 Broad Str¢¢t
Kirkwall
KW15 INX
28 August 2025
Page 3

2025
u￿restrICted
fund
2024
Total
funds
Not
ll¥COME Al￿ E1YDOWME￿s FROM
Donations and legacies
72a40
61,521
Other trading activities
Totsl
73,840
61,521
EXPENDITURE ON
Raising fi]nds
9,200
9,476
Charitable activities
Other Charitable Cosls
40.46(1
39,206
Total
49.6611
48,682
NET llYCOI￿E
24.180
12,839
RECONCILIATiofA OF FUIYDS
Total fill￿S brought forward
70J29
57,490
TOTAL FUNDS CARRIED FORWARD
94J09
70,329
The notes forni part of these financial ststements

is
Dces
2025
Unrestricted
fund
2024
Total
nds
Notes
CURRENT ASSETS
Cash at bank
94,509
72244
CREDITORS
Arnounts t"alling due within one year
(I,915)
NET CURRENT ASSETS
94,?09
70.329
TOTAL ASSETS LESS CURRENT
LIABILITIES
94,51VJ
70.329
NET ASSETS
94,509
70,329
FUNDS
Unrestricted funds
94￿09
70J29
TOTAL FUNDS
94,509
70.329
The finaniial statements wer¢ approved by th¢ Board of Trustees and authorised for issue on 28 Aug￿$t 2025 and were
sI￿¢d on its behalf by".
The notes forn] part of these fmancial stat¢ments

Accou￿￿NG POLICIES
BasL8 of prepArlng the flnanelal Staten￿nts
The financial statements of the charity, ￿lch is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 The Financial Reporting Statldard applicable in the UK and Republic of
]reland' and the Charities and Trustee Inves1ment (Scotland) Acl 2005. The fmarAcial statements have been
prepared under the historical cost convention.
Income
All income is recwised in the Statement of Financial Activities once the charity has entitlement to the funds. it
15 probable that the iLKome will be received and the amount can be measured reliably.
ExpeDdilure
Liabilities are recogni￿￿ as expenditure as soon as there is a legal or constructive obligation committing the
charlty to that expenditure, At is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be me&sured reliably. Expenditure is accounted for on an aC¢n￿lS basis and has
been cl&8sified under headings that aggregate all cost related ¢0 the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activilies on a basis ¢onsistent with the use of
re5ouwes.
T*xatlon
The charity is exempt from tax on its clwitable activities.
Fund aeeounting
Unrestricted fimds be used in accordance with the charitable objectives at the discretion of the thjstees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise wffien specified by the donor or Nthen fimds are raised for particular restricted purposes.
Further explanation of the nature and PLrpose of each fund is included in the notes lo the financial statements.
Pt1151oD eQ5ts and other po5t-reti￿rncot bencfits
Th¢ oharity opeTat¢s a defined contribution pension sch¢m¢. Contributions payable to the charitys pension
scheme charged to the Statemenl of Financial A¢tivities in th¢ period to which they relate.
OTHER TRADING A￿1vIT
2025
2024
Meals Grant
Page 6
continued...

inanc
me
RAISING FUNDS
Rai8ing doDatiiins IiDd lega¢les
2025
2024
Support costs
9.200
9,476
TRUSTEES, REMUNERATION AND BENEFrrs
During the year 10 31 March 2025, remuJ]eration of £24,921 was paid to
for Church work.
Tru$lees' expeDses
There were Tho trustees. expenses paid for the year ended 31 March 2025 Thor for the year end¢d 31 March 2024.
COMPARATIVES FOR THE STATEiItENT OF F]NANCIAL ACTIVITIES
Unrestricted
fund
tNCOME AND ENDOWMEwfs FROM
Donatiuns and l¢ga¢Aes
61,521
EXPENDITURE ON
Raising funds
9,476
Charitsbk activitles
Oth¢r Charitable Costs
39206
Total
48,682
NET tNCOME
12.839
RECONCILIATION OF FUNDS
Total funds brought forward
57.490
TOTAL VUNDS CARRIED FORWARD
70,329
Page 7
continued...

CREDITORS: AMOUtYTS FALLING DUE ￿THI￿4 ONE YEAR
2025
2024
Trade creditors
1,915
MOVEMENT IN FUNDS
Net
movement
in fimds
At
31.3.25
At 1.4.24
UAr¢stri¢ted funds
General fimd
70229
24,180
94509
TOTAL FUNDS
70J29
24,180
94509
Net movement in funds, included in the above are as follows:
Jncoming
resources
Resources
Movernent
Unrnstrleted fiinds
Genernl fund
73,840
(49,(J60)
24,180
TOTAL FUNDS
73,840
(49,660)
24,180
Comparntlves for movement In funds
movement
in funds
At
31.3.24
At 1.4.23
Unrestrleted fun(ts
General fijnd
57,490
12.839
70.329
TOTAL FUNDS
57.490
12,839
70,329
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expetmied
Movemfflt
in f￿d$
Unr¢stri¢ted fvmds
General fund
61,521
(48,682)
12,839
TOTAL FUNDS
61,521
(48,682)
12,839
Page 8
continwl...

tl
for
MOVEMENT FUNDS . continued
A currenl year 12 montlLS and prior year L2 months combined position is as follows:
Net
movanenl
in filluts
At
31.3.25
At 1.4.23
Unrestricted funds
General fi￿d
57.490
37,019
94,509
TOTAL FUNDS
57,490
37.019
94,509
A current year 12 months and prior year 12 D]onths combined net movement in fiu]ds, includcd in the above are
&s follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted fullds
Generdl fimd
135,361
(98,342)
37,019
TOTAL FUNDS
135,361
(98,342)
37,019
RELATED PARTY DISCLOSURES
There were no related party transactions for th¢ year ended 31 March 2025.
Page 9

2025
2024
COME AND ENDOWMENrs
Donations and l¢ga¢i¢s
Donations
Gift aid
Legacies
41401
42,900
18,621
27,939
72,340
61.521
Other trading activities
Meals Grant
1,500
Tolal llleomlng resollr¢es
73.840
61.521
EXPENDITURE
Charitsble aetivities
TnLStees' salaries
TnL8tees' pensions paid
Mercies Distribution
Missionary & Other Charities
Youth & Childrcn's Work
Baptist Union Fees
Gucst Speakers
Special Ivents
Travel & Subsistence
24921
1.663
1200
5,700
638
23.939
1,646
2,695
5239
175
3.890
650
535
437
350
2,459
509
40,460
39206
Support eosts
Management
Venue, Accornmodation & Storage
Telephone
IT Costs, Post and stationery
Advertising
Equipment
CCLI Fees
5,231
321
261
5,863
256
245
147
1,456
537
2.044
563
&420
8,504
Governance eosts
Accountancy and legal fees
972
Total resources expended
49,660
48,682
Ne¢ in¢ome
24,180
12,839
This page does not forni part of the stathtory financial statements
Page 10