Scottish Charity SC051157 (Nairn Baptist Church SCIOI Trustees, Report and Financial Statements Year ended 31 December 2024
Nairn Baptist Church Contents of the Financial Statements for the year ended 310ecember 2024 Church Information Report of the Trustees Report of Independent Examiner Statement of Balance5 Receipts & Payments Accounts Page 3 Page 4-7 Page 8 Page 9 Page 10-13
Nairn Baptist Church Church Infomiation Trustees Address Nairn Baptist Church, clo 8 Elm Grove, Nairn, IV12 4SN Bankers Bank of Scotland 73 High St, Nairn, IV12 4BS Solicitors Solicitor & Notary Public Director Diakoneo Legal Services Limited 48 Speirs Wharf Glasgow G4 9TH Independenl Examiner Delny Ltd Gordonville, Delny, Invergordon, IV19 ONA
Nairn Ba tist Church - Re rt of the Trustees The Trustees are pleased to present their report together with the finaTrcial statements of the Church for the year ended 31 December 2024. Status of the Charity and Governing Document Nairn Baptist Church is a Scottish Charitable Incorporated Organisation Iscottish Charity SCOS1157). Aims and Affiliation The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom andlor other parts of the world. The Church is affiliated with the Baptist Union of Scotland. Trustees and Office Bearers The Church is congregational in policy and its day-to4ay runnin8 15 undertaken by the Trustees. Tru5tee5 who have 5erwed through this year are a5 follow5.. -
(Iverall alms and vision Our overall mission statement has remained as 'Faith for today.. Living and sharing the love of Jesu5" This reflects our hope to be an authentic Christian witness to those around us and to seek to be relevant to the issues of everyday life- pointing to Jesus for all to follow. Through the year, we considered ways in which we practice this, and we spent some time focussing on the words "Welcome, Worship, Word. Witness and Wellbeing" These themes are relevant in every year, but we sought to Use them to inspire and challenge ourselves regarding the extent to which we were growing in all these things. From Prayer to Artion We began the year with a short season of prayer and fasting. Out from that time, we sought to find additional times to pray more, and we noted that our energy and creativity might be well served focussing on the major Christian festivals. We worked especially hard at Easter and Christmas to invite and engage as many as we could through creative and collaborative ventures. We took seriously the need to consider alternative methods towards re-planting and renewal with the most tangible expression of that being our leasing of a property on Nairn High Street. Having identified a potential property in late May 2024- just noted in our May meeting- we planned and prayed into this- signing the lease on 16th October 2024. We began working on the building from that time. engaging an architect to help us to design ar* accessible toilet and kitchen and our hope was to have the building ready for the public in the Spring of 2025. We were aware that a lot of work was going to be needed, and we hoped to apply for some financial help from local and wider grant providers. This project was the major focus for our thinking and energy in the latter part of the year with our hope being that it would be a place of welcome and wellbeing for the church and the community. We are both excited and daunted by what is ahead for this new space. but it represents a new season in our life as a church. Prayer space5- we trialled a number of months of a prayer space on Saturday mornings at the Episcopal church and may return to this in our own space in due course. Caring Through Sorrow We cannot look back on 2024 but be struck by the losses for us as a small churth. Many loved ones have died through the year, and this has taken a toll on us. It has been a major factor in the year as we have shared many memorial services together and seen the impact on our reducing membership. Such Ios5 h35 called us to even deeper care for one another, and this has been demonstrated throughout the fellowship in emotional, spiritual and practical 5UPPOrt. Wellbeing 23.3 lour expression of Renew Wellbeing UK) This continues to be a significant ministry for us. and the Minster is supported by the church in his work as the Scotland Area Coordinator for Renew We51being.
The weekly group has run very consistently through 2024, and many new people have come along with LES sensing that the group is now more understood and is widening in those who attend. It has increased our connection to the church in which we meet INairn URCI and to the community- now being a group which brings the minister into contact with other community organisations. Many are very interested in the new building on the High Street and what could be on offer. It is our intention to extend the Wellbeing sessions we offer into the new space when it Is ready and as the year progresses. This will further develop our links in the community- strengthening the trust in us from outside partners. Further Communlty EngaEement Schools work- Representing NBC, the minister is part of a small chaplaincy team doing assemblies in three Primaries (Auldearn, Rosebank and Millbankl. Cawdor has now been added to the list and relationships have been building with all through the year. A few ministers have also been invited into Nairn Academy to lead assemblies at Christmas and we hope that we can build on this positive new start. The first three Primaries have all agreed to a theatre group performing in their schools in late March 2025 with NBC under-writing the funding for this. Other Events- through the year, the church held a Peace-vigil and had a terst at the Farmerfs Show- both alongside the URC. The "quiet space" at the farmer's show did not work out as that due to being next to an electric generator but our stone-painting craft activity at the front of the tent turned out to be a huge success! Our Christmas programme was very much enjoyed with our concert raising funds for Highland Befrienders in what turned out to be 3 packed-out event. Missional Support - The church supported Renew Wellbeing, the Scottish Baptlst College and Asia Link via donations and the BMS World Mission via the birthday Scheme and offerings at Harvest. In addition, we made up a large number of boxes for the Blythswood Shoebox appeal. Inter-church work- it continues to be the hope of our church that there could be more evidence of churches working well togetheT. The minister has been at the forefront of organisinE the inter- church meetings. A formal inter-church meetilig is planned for January 2025. These aim to break down some long-standing barriers between the churches in Nairn. Some Key Aiffls for the Coming Year l. To complete all the necessary work on the leased premises and see it start and develop new initiatives through the year (including offering the space to other groups) 2. To run our first bereavement course IThe 8ereavement Journey) and to offer this again later in the year 3. To be engaged in community artivities e.g. Renew Wellbeing and to encourage witness 4. To continue to evaluate our capacities and to consider options to re-vitali5e and renew as a church
- To increase our visibility in the town and to offer further opportunities focussed on explaining the Christian faith from our new premises e.g. an Alpha course
- To continue to support mission in its various forms and to connect with other churches, locally and further afield- to generate ideas and reflections on growth and development
DELNY (- IJ N % L l. T i x r s Independent Examlners Report to the Trustees of Naim 8aptist Church sao Charity Number SC051157 ieport on the accounts of the Church for the year ended 31 December 2024. Respectlve Responsibilities of Trustee5 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 (Scotlandl Act 2005 and the Charities Accounts {Scotlandl Regulations 2006. The Church trustees consider that the audit requirement of Regulation 10(11(d) of the accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411){cl of the Act and to state whether partictslar matters have come to my attention. Basls of Independent Examiners Report My examination Is carried out in accordance with Regulation I l of the Charities Accounts (Scotlandl Regulations 2006. An examination Includes a review of the accounting records kept by the Chanty and a compari50n of the accounts presented with those records. It also Incluoes consideration of any unusual items or disclosures in the accounts. and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do r¢ot proviée all the evidence that would be required in an audit, and consequeritly we do not express an audit opinion on ttr)e view given by the accounts. Independent Examiners statement In connettion with my examination, no matter has come to my attention.. which gives me reasonable cause to believe that in any material respert the requirements al to keep accounting record5 in accordance with Section 44(1 l of the 2005 Att and Regulation 4 of the 2006 Accounts Regulations.. and bl to prepare accounts which accord with the accountir)g records and to comply with the accounting requirements of the Act have not been met- or 2 to byhich in rny ODinion, attention should be drawn in order to enable a proper be feached. 7 Aprll 2025
Nairn Baptist Church - SC0511 $7 Balance sheet Isummaryl As at: 31 December 2024 As at 3111212024 Aa * 3111212023 Currenta5sets Cash al bank 8nd in hand 148.270.59 158,296.07 148.270.59 158,296.07 Nel £urreTrt JSSets less current li?bllitie5 148,270.59 158,296.07 Total a888ts108s ciirrent IlabSllti88 148.27Q.59 158,296.07 Total net a88ét$ 1888 liabl1[•6 148,270.59 158,296.07 Representpd by Unrestrlcted UTrreslriGled- General fund 52.324.80 80.096.78 Designated Dtr$ignaled- Ajtha Couws Designaied- Building Fund Designated- Kraft Group Designated- Special Events 274.85 19,069.64 20.00 1107.591 274.85 21.569.64 20.00 1107.591 Restrictsd R&sirtcled- 68plist Missionary Society Resiricled Building Fund R•sifici&d Rfyslricled- Fellowship Fund fte51ricle¢- Outre8ch Fund$ R051ricled- Speual Cd1octions Reslncle(t- Youth Fund 80.00 75,487.29 636.34 90.00 75.487.29 491.34 490.99 15.731 379.49 15.731 Funds ol the church 148,270.59 158,296.07 17 January 2025
Nalm Baptist Church- SC051157 Recelpts and Payments Account For the perfod from 01 January 2024 to 31 Oecember 2024 Oe¥ignated funds Ro8trSctsd funds Totsl funds Piior year total fund fund Receipls Recwpts from generatsd funds Voluntary income other receipts 43,883.93 44.708.43 46,018.25 Total re¢8lpts 43,863.93 844.50 44.708.43 46,018.25 Paymenis Cost of genet¥llng Iijnds Charitable activllie5 Governance cests Other payments 50,366.91 486.00 783.00 598.00 50,964.91 486.00 3.283.00 46.152.08 522.78 2.500.( Total payments 51,633.91 2.500.00 598.00 54,753.91 48,674.86 Su¥plus fortho y•ar (7.771.981 12,500.001 246.50 110.OZ5.481 12,656.611 Transfèrs Gross Iransf8is b8trwe8n fijnds. in Gross Iran$fers beeen funds- out ExGess ol re¢*lpts over paymtnt8 before other galfjts l... 17.771.981 12.$00.001 246.50 110,025.4BI 12.656.611 N?t movement In fund$ aftoptransfers 17,771.981 12.500.001 246.50 110.025.181 12.656.611 Reconclli8tion of funds Total fund$ brought forward 60,096.7B 21,756.90 76.442.39 15B.296.07 160.952.68 Tot81 fund$ ¢arried forward 52,324.90 19,256.90 76,6B8.89 148.270.59 158,296.07 Representpd by Unre51riGled General fund 0881gn8ted pha Courses 8uilding Fund Kraft Group Special Event5 Restricted Baptisi Missionary Socrdty BuildirvJ Fund Re5thGted Fellowship Fund Ouirtach Funds Special Cc41ecbon8 Youth Fund 52.324.80 52.324.80 60,096.78 274.85 19,069.64 274.85 19.069.64 20. 1107.591 27d.85 21.569.64 20.00 1107.591 It07.591 80.IX) 75.487.29 636.34 75.487.29 636.34 75,487.29 491.34 490.99 15.731 490.99 15.731 379.49 1S.731 17 January 2025
Nalrn Uaptlst Church - SC051157 Analy$ls of rgc•ipts and payments Selècted perlod: 01 January 2024 to 31 December 2024 Total Ur•oviet•d D441gnat40 Eh¢owrn•ni Th1gy••t L•St y•ai Receipts Receipts from generated funds Recelpt$ from generated funds 1008- Fundraising Rocelpt$ from generated funds Sub-tolals Voluntary ineome 1001 Offerings 1(M)2- Gift Aid Off&rings 1003- Gift Aid Refund$ 100S- Donations Received 12.361.13 24.477.00 6.975.8Q 50.00 145.OCI 12.506.13 24,477.00 6.975.80 749.50 11,951.70 25,910.00 6.109.00 2.047.55 699.50 Voluntsry Income Sub4ota15 43.863.93 44.70&43 46,018.25 Receipts from generated funds Tota15 43.863.93 844 50 44.708.43 46.018.25 Other receipts othèr receSptg 1004 88nk Interest 1006 8aplist Union Grant 1009- Renew Wellbeing 1010- Transferfrorn Dewsit A¢Unt Other rec8lPt5 Sub.tolal$ Other receipts Totals Ro¢eipts Grand totals 43.863.93 844.50 44.708.43 46,018 25 Payments Cost of generating funds Cost of ggnerating tund$ 1227- Fundraising Costs Cost of genèrtlng funds Sub- totals 17 January 2025
Totsl Unr4trl¢ittd Dg•lgn4tsd R4Str4cied Enrtom•Dt Th1$ ygaf Las¢yo•r Cost of genErallng funds Totals Charltable activities charitable aetivitle$ 1201 Minis16r's Remuner31ion 1202- Housin9 Allowance & Council Tax 1203- Advert151TrJ 1204- Mission Svpport 1205- Music & PA 1206- Mall Renral & Insurance 1207 Pulpil Supply 1208 si8lionery 1209- Scottish Bap1151 FurKI 1210- Svndry 1211 - SuTrday Schod 1212 Donations 1213- Oulreath Exppn$es 1216-PAYE 1217 Car AlloY4ance & Mileage 1218- BoDk Allowance 1219- Catering 1220- Telephone 1221 - Pension 1224- Youth 122S. Creche 31.586.28 1.221.14 31.586.28 1.221.14 29.900.49 1.188.32 244.66 480.00 244.66 1.032.00 1.440.56 7,955.05 554.20 420.00 965.00 1.251.34 5,85Q.90 870.QO 552.00 1.440.56 7.955.05 554.20 1.386.00 177.74 7.386.00 177.74 1.596.00 740.00 1.000.00 t93.50 10.78 46.00 1.Od6.00 193.50 10.78 1.838.85 475.50 1379.201 386.10 117.79 122.23 3.286.62 122.23 3,286.62 2.e91.Q3 1228- Conftrr8n¢8 Costs 1229. Inièrim Moderator 708.15 708.15 240.00 Charitsl>le activitigs Sub.totsls 50.366.91 598.00 50.96d.91 48.152.08 Charitable activities Totals 50.366.91 598.00 50.964.91 48,152.08 Governance costs Governance costs 1223- Accounts 486.00 486.00 522.78 Governon¢o costs Sub-totals 486.00 486.00 522.78 Governance costs Totals 486.00 486.00 522.78 Other payments Other payments 1230 8uildin9 783.00 2,500.00 3.283.00 Othor paym¢nts Sub40tsI$ 783.00 2.5LM).00 3,283.00 Other payments Totals 783.00 2.500.00 3.283.00 17 January 2025
Totrl Unr•Jtri¢tsd Dosignat Rostrlttéd Endrthmwt Thls year L•#tyear Payments Grand totals 51.635.91 2,500.00 598.00 54.733.91 48.674.86 17 January 2025