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

5. 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
6. 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 be￿een 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$ls of rgc•ipts and payments
Selècted perlod: 01 January 2024 to 31 December 2024
Total
U*r•oviet•d
D441gnat40
Eh¢owrn•ni
Th1gy••t
L•St y•ai
Receipts
Receipts from generated funds
Recelpt$ 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 genèr*tlng funds Sub-
totals
17 January 2025

Totsl
Unr4*trl¢ittd
Dg•lgn4tsd
R4Str4cied
Enrto*m•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