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← Burra Baptist Church

2025-03-31-accounts

APPENDIX 3 OSCR ottish c.harity RegU￿Or Independent examlner's report on the accounts Roport to th• Clwlty n trustee8hnemberB of BURRA BAPTIST CHURCH R•gist•rgd charity SC050936 numb On the ac¢ounts of the charity for tho perfod Pwioj stsrt date Period e￿1 date Day Q1 APRIL 2024 to 31 4ARCH 25 Set on p4es Ir&i￿rnber to In8 P•Jg numb•A rAd¢knal Jh••tsl R•8pectlva charity's trustets we responsible for the preparation of tIE ￿UrtS in accordance rn8pon6lbllltles of WFlh tne terms of Irte CharrtEs ar￿ Trustee Invesbnent (Scotlandl 2005 Act and the tru8taes and •xaminw charit￿$ Acc<>unts (Scotland} Regulations 20(￿ (as amended). The charty trustees consider that the audit requirement of RwJu]ation 10(1) Id) of the Accounts Regulations not apply. It is my responsbilty to examine the accounts as re4uired under sectK)n 44(1) {c> of the Act and to stale whether particular matters have come lo my 8ttentK)n. Basis of indèpondent My examinatKn is carried out in accordance with Regutation 11 of the 20[￿ A￿unts examlnerfs Statement Regulations. An examinati)n indudes a revi&v of the ￿nUntIng records kept ty the charty a compaison of the accounts presented with those reclyds. It also includes onsideration of any uwsual items or di¥£l05u￿S in acwunt5 and Seeks explanab'ors from tfÉ trustees 03n￿rnIng any such matters. The prC￿edUreS undertaken do prowde all the eVKIen￿ that would be required in an audit arKI, conse4uentty. I do noi express an auaii Oplnlon on Ine vlew given Dy tne ￿unts. Indopendant axamln?￿S In the course of rny examinat￿, no matter has come to my attention [other than that statement dbsclc6ed on the attached page1 hich gives me rea5cm￿le cause to bejieve that in any materkel respect the requIr￿￿ts.. to keep ￿Ounts.ng records in ac¢x)rdance with seCt￿n 44(1) (a) of the 2005 Act 8nd Regulation 4 of the 2006 Account5 Regulations, and to prepare accounts whic.h arrAJrd wrfÉh Ihp. arrx)iintino rpmrdA and Cnrnp￿ with Rewlation 9 of the 20[￿ Ac£ounts Regulatk?ns have not been met. or to which, In my opinion, allenlion should be drawn in to ena￿e a proper i inAare?nAinr• in+ + reached. Date: Slgned-: Name: Rolevant professional quallflcatlon(sl or body (If any): Addr•88: q6g16 8étstS IH8 8fai ia 1$% rf tw Oo rnt If ¢JO y. set out ttme rnatW5 wtKh come lo y¢M attention ths - 6sea +*ii aEtÉbt Uldlas 8F fébÉa

Enter SC No. below

APPENDIX 2

Enter charity name below BURRA BAPTIST CHURCH

SC050936

Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts
Period start date Period end date Period end date
For the period
from		 01
Day		 04
Month		 2024
Year		 to Day
31		 Month
03		 Year
2025
Section A Statement of receipts and payments
Unrestricted
funds		 Restricted
funds		 Expendable
endowment
funds		 Permanent
endowment
funds		 endowment Total funds
current period		 Total funds last
period		 Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 62,597 5 5 5,880 68 68 68,477 57,034
Legacies 500 500 500 500
Grants - - - 1,828
Receipts from fundraisingactivities - - - -
Gross tradingreceipts - - -
Income from investments other than
land and buildings - - - - 204 204
Rents from land & buildings - - - -
Gross receipts from other charitable
activities - - - -
Gift Aid Reclaim - - - 12,222
A1 Sub total A1 Sub total 63,097 5,880 5,880 5,880 - - - - - - - 68,977 68,977 68,977 71,288
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
-
Proceeds from sale of investments
-
A2 Sub total -
-
-
-
-
-
Total receipts 63,097
5,880
-
-
68,977
71,288
~~—=~~
A3 Payments
Expenses for fundraising activities - - -
Gross trading payments - - -
Investment management costs - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 50,949 7 7 7,767 58 58 58,716 58,178
Grants and donations 5,140 5 5 5,140 4,390
Governance costs:
- - -
Audit / independent examination - - -
Preparation of annual accounts - - -
Legal costs - - -
Other Other
- - -
- - -
**A3 Sub total ** 56,089 7,767 7,767 7,767 - - - - - - - 63,856 63,856 63,856 62,568
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 56,089
7,767
-
-
63,856
62,568
~~———————~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 7,008
1,887)
(
-
-
5,121
8,720
-
7,008
1,887)
(
-
-
5,121
8,720
~~——————~~

APPENDIX 2

APPENDIX 2 APPENDIX 2
BURRA BAPTIST CHURCH SC050936
Section B Statement of balances
Categories
Signed by one or two trustees
on behalf of all the trustees
B1 Cash funds
B2 Investments
B3 Other assets
B5 Contingent liabilities
B4 Liabilities		 Details Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 T
 otal current
period
to nearest £		 Total last
period
to nearest £
Cash and bank balances at start of year 45,814
7,008
43,352		 9,028
1,887)
(		 54,842 46,122
Surplus / (deficit) shown on receipts and
payments account		 5,121 8,720
Term Deposit (see below) 43,352 40,000
-
Cash and bank balances at end of
year
(Agree balances with receipts and payments
account(s))
Details		 96,174 7,141 - - 103,315 94,842
0 - 0 -
-		 - 0 -
Fund to which asset belongs Ma
 rket valuation
to nearest £		 Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £		 -
-
Cu
 rrent value (if
available)
to nearest £		 Last year
to nearest £
Term Deposit Gen eral 43,352 43,352 40,000
Details Total
43,352
Fund to which liability relates		 43,352 43,352 40,000

Amount due
to nearest £		 Last year
to nearest £
Details Total
Fund to which liability relates		 - -

Amount due
(estimate)
to nearest £		 Last year
to nearest £
Signature* Total
Print Name		 -
-
Date of
approval
17.12.2025
17.12.2025

OSCR RP Burra Baptist Church SC050936 2024-2025 / Statement of balances

December 2007

2

APPENDIX 2

BURRA BAPTIST CHURCH

SC050936

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C3a Trustee remuneration
C2 Grants
C3b Trustee remuneration -
details		 Type of activity or project supported Individual /
institution		 Number of
grants made
£		 Number of
grants made
£
Total -
If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)
Authority under which paid £

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

C4b Trustee expenses - details
C5 Transactions with trustees
and connected persons		 Nature of transaction Number of
trustees
£		 Number of
trustees
£
Nature of relationship Transaction
amount (£)
Balance
outstanding at
period end (£)

C6 Other information

OSCR RP Burra Baptist Church SC050936 2024-2025 / Notes

December 2007

3

APPENDIX 2

SC050936

BURRA BAPTIST CHURCH

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last
period
to nearest £
Donations from members and other attenders 60,856 60,856 57,034
VoluntaryAction Shetland 1,491 1,491
Legacy 500 500
Lerwick Baptist Church 250 250
Interest and Amazon Smile - - 204
Total
2 Grants		 63,097 - - - 63,097 57,238
reference
Unrestricted
funds
to nearest £		 reference
Restricted funds
to nearest £		 - - reference
Total current
period
to nearest £		 reference
Total last
period
to nearest £
Lerwick Baptist Church - - 200
Voluntary Action Shetland - 1,628
- -
-
Total
-
-
Unrestricted
funds
to nearest £
3 Gross receipts from other charitable activities		 - - 1,828
-
Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 -
Total current
period
to nearest £		 -
Total last
period
to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last
period
to nearest £
Minister All Expenses 36,771












36,771












35,947
Administration Costs 608 608 2,263
Insurance Premiums 2,327 2,327 2,487
**Community Charge ** 1,807 1,807 1,763
Energy 2,918 2,918 4,093
Repairs and Renewals New Manse - - 700
Equipment and renewals 1,381 1,381 2,761
Consumable renewals 1,189 1,189 558
Children 2,247 2,247 1,344
mainly music 364 364 584
External Hire 480 480 760
Bank Charges - - 174
Telephone 857 857 1,689
Charitablegiving 5,140 5,140 4,390
Total 56,089 - - - 56,089 59,513
reference error reference error - - reference error reference error

OSCR RP Burra Baptist Church SC050936 2024-2025Additional notes (1)

December 2007

APPENDIX 2

SC050936

Additional analysis (2)

Receipts
5 Breakdown of unrestricted funds		 Unrestricted
fund 1 - enter
name of fund
below		 Unrestricted
fund 1 - enter
name of fund
below		 Unrestricted
fund 2 - enter
name of fund
below		 Unrestricted
fund 3 - enter
name of fund
below		 Unrestricted
fund 4 - enter
name of fund
below		 Total
unrestricted
funds		 Total
unrestricted
funds last
period
Donations 62,597 62,597 54,242
Legacies 500 500
Grants - 1,628
Receipts from fundraisingactivities -
Gross tradingreceipts -
buildings -
Rents from land & buildings - 153
Gross receipts from other charitable activities - 12,222
Sub total
Receipts from asset & investment sales		 63,097 - - - 63,097 68,245
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
63,097 - - - 63,097 68,245
-
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities 50,949 50,949 58,178
Grants and donations 5,140 5,140 4,390
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 56,089 - - - 56,089 62,568
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
56,089 - - - 56,089 62,568
-
7,008 - - - 7,008 5,677
-
7,008 - - - 7,008 5,677
-
Nature and purpose of funds

OSCR RP Burra Baptist Church SC050936 2024-2025Additional notes (2)

December 2007

APPENDIX 2

SC050936

BURRA BAPTIST CHURCH

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Restricted fund
1 - enter name
of fund below		 Restricted fund
2 - enter name
of fund below		 Restricted fund
3 - enter name
of fund below		 Restricted fund
4 - enter name
of fund below		 Total restricted
funds		 Total restricted
funds last
period
Donations 5,880 5,880 2,792
Legacies -
Grants - 200
Receipts from fundraisingactivities -
Gross tradingreceipts -
Income from investments other than land and
buildings		 -
Rents from land & buildings - 51
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales		 5,880 - - - 5,880 3,043
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
5,880 - - - 5,880 3,043
-
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 7,767 7,767 3,055
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 7,767 - - - 7,767 3,055
cross ref error
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
7,767 - - - 7,767 3,055
cross ref error
1,887)
(		 - - - 1,887)
(		 12)
(
-
1,887)
(		 - - - 1,887)
(		 12)
(
cross ref error

Nature and purpose of funds

OSCR RP Burra Baptist Church SC050936 2024-2025Additional notes (3)

December 2007

APPENDIX 1 OSCR Period start date Month Year 2024 Period end date Month Ye8r 03 2025 From 01 To 31 Scottish Charity Regulator Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known Burra Baptist Church Registered charity number Charity's principal address SC050936 Havenside Trondra Shetland Postcode ZE1 OXL Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office (if any) Dates acted rf not for whole year Name of person (or body) entitled to point trustee (if any) SECRETARY TREASURER 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any. (for example, those who resigned part way through the financial period) Name Dates acted if not for vthole year Structure, governance and management Type of goveming document Burra Baptist Church is a Scottish Charitable Incorporated Organisation with constitution" the church is a Scottish Charity (no. SC050936). The objects of the charity are the advancement of religion through the work of the church. These purposes include the provision and upkeep of places of worship, the provision to the community of Church services and the payment, housing and pensioning of a minister of religion. The church is affiliated to the Baptist Union of Scotland Trustee recruitment and appointment The trustees are appointed in accordance wth the constitution, appointed by the vote by Church members and serve for a period of three years after which time they may stand for re-election. The trustees meet monthly. Objectives and activities Charitable purposes Everyone in the community and beyond are welcome to join us in our activities, we provide events and services each Sunday. with separate suitable activities for children these times. various groups are supported to use our Church Hall on a weekly basis. the Church Hall is available for community groups to book and use for activities for the community. This includes children's activities, knitting group, as well as a weekly social support groups for all those in the church and community wishing to attend. Givin su ort and care to all who attend. There are many activities weekly in our Church & hall including groups for Youth. children. toddlers, elderly. school children etc. All are well attended and a much-appreciated annual event is the Soccer school catering for 100 children in the summer holidays. There is much appreciation from the community for all these events and facilities. The Church aims to be as much help to the community as possible through the various groups run. There is provision within the church to accept donations of food etc for local food bank. The church practices a charitable fund within its finances and gives generously to other needy causes from these fvnds. Summary of the main activities in relation to these objects

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period The Church houses and salaries a Minister of religion as well as previously mentioned community groups meeting in the Church Hall The local school uses the hall for some of their assemblies. Everyone in the community and beyond are welcome to join us in our Church activities. We provide worship services each Sunday, with separate activities for children running at these times, and various groups are supported to use our Church Hall on a weekly basis, the Hall is available for community groups to book and use for activities for the community. This includes children's activities, knitting group, senior's group, as well as a weekly social support groups for all those in the church and community wishing to attend. Giving support and care to all who attend. The Church gives generously to other charitable causes. Financial review Brief statement of the charity's policy on reserves Policy is to keep in reserve at least £5000

Details of any deficit Donated facilities and services (if any) APPENDIX 1 other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) OSCR will accept digital or typed signatures

Full name(s) Position (e.g. Chair) Treasurer Secretary Date 29.12.2025 29.12.25

4