Scottish Charity $C051157 (Nairn Baptist Church SCIO) Trustees’ Report and Financial Statements Year ended 31 December 2025
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Nairn Baptist Church
Contents of the Financial Statements for the year ended 31 December 2025
Church Information Report of the Trustees Report of Independent Examiner Statement of Balances Receipts & Payments Accounts
Page 3 Page 4-7 Page 8 Page 9 Page 10-13
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Nairn Baptist Church Church Information
| Trustees | Eileen Clark | |
|---|---|---|
| Howard Cockburn —appointed April 2025 | ||
| Magdalene Maclean | ||
| David Nicol | ||
| Andrew Ross | ||
| Mairi Ross | ||
| Jonathan Turner | ||
| Address | Nairn Baptist Church, c/o 8 Elm Grove, Nairn, 1V12 4SN | |
| Bankers | Bank ofScotland | |
| 73 High St, Nairn, | ||
| Solicitors | Alan Holloway | |
| Solicitor & Notary Public | ||
| Director | ||
| Diakoneo Legal Services Limited | ||
| 48 Speirs Wharf | ||
| Glasgow G4 9TH | ||
| Independent | Examiner | Delny Ltd |
| Gordonville,Delny,Invergordon,IV19ONA |
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Nairn Baptist Church — Report of the Trustees
The Trustees are pleased to present their report together with the financial statements of the Church for the year ended 31 December 2025.
Status of the Charity and Governing Document
Nairn Baptist Church is a Scottish Charitable Incorporated Organisation (Scottish Charity $CO51157).
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 and/or 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-to-day running is undertaken by the Trustees. Trustees who have served through this year are as follows: -
Eileen Clark (Deacon) Milton of Connage, Ardersier, |V2 7SX Howard Cockburn 13 Dulsie Drive, Nairn I1V12 4TH — appointed April 2025 Magdalene Maclean (Deacon) 12 Viewfield Street, Nairn, |\V12 4HW David Nicol (Deacon) 2 Tradespark Road, Nairn, 1V12 5NG Andrew Ross (Treasurer) 8 Elm Grove, Nairn, IV12 4SN Mairi Ross (Deacon) 8 Elm Grove, Nairn, IVt2 45N Jonathan Turner (Minister) 17 Dulsie Drive, Nairn, |\V12 4TH =
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Overall aims and vision
We continue to hold to our mission statement which is “Faith for today: Living and sharing the love of Jesus”. 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.
Renew 32 completion
Without question, a massively significant change for the church this year was the opening of our space on Nairn High Street, which we named Renew 32. This was officially opened on May 13th, 2025, but we had spent the early part of the year renovating the property in order to bring it up to standard. This included a significant financial commitment and trust that we could afford the rent and running costs.
As part of our desire to connect more to local community groups, we have offered the space to some other groups and organisations. The plan is for this to continue in a managed way — seeking to balance this with our own activities. There has been an evident benefit to us and other users of the space and there has been positive feedback about our interest in community wellbeing.
The Bereavement Journey
The church remained impacted by the death of a number of our church family in the last 2-3 years and the reality of us losing loved ones led to the church offering a programme focussed on bereavement — in our new building — called The Bereavement Journey. A number did the training for this and then the course ran from the middle of May for 7 weeks — for any in the community who wanted to attend. We found the course both profound and helpful. The feedback from all participants was positive. In view of this, we sought to run the same course in the Autumn but there were not enough guests on that occasion.
We hope to run the course again through 2026 as grief and bereavement are recognisably big issues for this small community.
Wellbeing — Renew 32 - (our expression of Renew Wellbeing UK)
Having been based in the United Reformed Church for our first 3 years of running our Wellbeing Space, we moved this work over to our new building in June 2025 and we are now offering 3 sessions per week which is a massive commitment and achievement for a small church.
In addition to offering the sessions themselves, it was possible through Street events and just with an open-door policy to be chatting with people on the street as a way of increasing our profile and getting folks interested in the work and theme of isolation and community supports.
This continues to be a significant ministry for us and the minister is supported by the church in his work as the Scotland Area Coordinator for Renew Wellbeing UK.
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Further Community Engagement
Schools work — Representing NBC, the minister is part of a small chaplaincy team doing assemblies in 4 Primaries in and around Nairn - Auldearn, Rosebank, Millbank and Cawdor Primaries.
In March 2025, we part-funded a theatre group coming to the area with their presentation “The Parable Keeper” and 3 Primary schools actively engaged with that.
A few ministers have also been linking with Nairn Academy, and we got another chance to go in for assemblies at Christmas time.
Other Events — We led a few more Prayer events on Saturday mornings — hosted at the Episcopal Church Hall in the early part of the year and we were very active along with the URC in running another Wellbeing Space at the Farmer’s Show in July. This was a big success in making connections with local children, and the aim was to make the experience of families and children positive as they connected to a space that mentioned “church”.
Once again, we worked hard leading up to our Christmas season — focussing on the themes of a devotional book called “Advent in Narnia”. This book makes connections between the Christmas narrative and the themes of “The Lion, the Witch and the Wardrobe”. This led to our arts and crafts Christmas giveaways being along these lines. We have a strong sense that such items are appreciated, and we have the pleasure of knowing that hundreds of our crafts and painted stones are in the homes of many people who may not have a church connection.
Missional and Charity Support
The church supported Renew Wellbeing, and the Baptist Missionary Society World Mission via the birthday scheme as well as offerings at Harvest time again. Once again, we also supported the Blythswood Shoebox appeal and our Christmas offering went towards a local charity near Nairn called Cantraybridge College.
Inter-church work
We continue to work hard encouraging and supporting inter-church work with the minister taking a lead in organising, planning and coordinating meetings in the year as well as our support for Remembrance oriented events which had additional significance in 2025.
CONCLUSION
This has been a busy and fulfilling year for the church where our hope to increase our profile and connection to the community has been significantly met. Our visibility has notably increased and there have been tangible benefits from the work we have done for many charities and groups.
We have shown strong pastoral support for each other in our week-to-week living, as well as our ministry on Sundays, our home groups, and prayer ministries. We have communicated more widely via our website, articles for local papers and our use of the town Facebook page.
Whilst we have not seen significant growth in this year, we have had new members and helpers along the way which has allowed us to plan for new ventures into the coming year. In addition, we
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have had children coming along for the first time in many years and so we seek to support and nurture these new families to connect with us more consistently and we are working to offer a more regular children’s alternative during a Sunday service.
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i A xX A 7 1 O ON CONSULTANTS
Independent Examiners Report to the Trustees of Nairn Baptist Church SCIO Charity Number SC0O51157
I report on the accounts of the Church for the year ended 31 December 2025.
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. The Church 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 Examiners Report
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.
Independent Examiners statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements
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a) to keep accounting records in accordance with Section 44(1) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations: and
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b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
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have not been met: or
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2 to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
aoe a Stephen G Ilett LLB CTA DipPFS For Delny Ltd
18 March 2026
er
Nairn Baptist Church - SC051157
Balance sheet (Summary)
As at: 31 December 2025
==> picture [492 x 389] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|As|at|31/12/2025|As|at|31/12/2024|
|£|£|
|Current|assets|
|Cash|at|bank|and|in|hand|121,584.58|148,270.59|
|121,584.58|148,270.59|
|Net|current|assets|less|current|liabilities|121,584.58|148,270.59|
|Total|assets|less|current|liabilities|121,584.58|148,270.59|
|Total|net|assets|less|liabilities|121,584.58|148,270.59|
|Represented|by|
|Unrestricted|
|Unrestricted|-|General|fund|44,438.21|52,324.80|
|Designated|
|Designated|-|Alpha|Courses|64.63|274.85|
|Designated|-|Building|Fund|48.71|19,069.64|
|Designated|-|Kraft|Group|20.00|20.00|
|Designated|-|Special|Events|(107.59)|(107.59)|
|Restricted|
|Restricted|-|Baptist|Missionary|Society|50.00|80.00|
|Restricted|-|Building|Fund|Restricted|75,487.29|75,487.29|
|Restricted|-|Fellowship|Fund|428.34|636.34|
|Restricted|-|Outreach|Funds|—|—|
|Restricted|-|Special|Collections|1,160.72|490.99|
|Restricted|-|Youth|Fund|(5.73)|(5.73)|
|Funds|of the|church|121,584.58|148,270.59|
----- End of picture text -----
22 January 2026 :
Nairn Baptist Church - SC051157
Receipts and Payments Account
For the period from 01 January 2025 to 31 December 2025
| General fund |
Designated funds |
Restricted funds |
Total funds |
Prioryear total funds |
|
|---|---|---|---|---|---|
| Receipts | |||||
| Receipts from generated funds | — | _ | — | — | —_ |
| Voluntary income | 45,003.52 | 12,778.60 | 2,174.23 | 59,956.35 | 44,708.43 |
| Other receipts nena eee |
— | — — eeee |
— — ee |
||
| Total receipts | 45,003.52 | 12,778.60 | 2,174.23 | 59,956.35 | 44,708.43 |
| Payments | |||||
| Cost ofgenerating funds | _— | — | — | — | — |
| Charitable activities | 51,851.19 | 1,324.26 | 1,742.50 | 54,917.95 | 50,964.91 |
| Governance costs | 492.00 | — | — | 492.00 | 486.00 |
| Otherpayments | 546.92 | 30,685.49 | _— | 31,232.41 | 3,283.00 |
| a | |||||
| Total payments | 52,890.11 | 32,009.75 | 1,742.50 | 86,642.36 | 54,733.91 |
| gi | |||||
| Surplus fortheyear | (7,886.59) | (19,231.15) | 431.73 | (26,686.01) | (10,025.48) |
| SS eee |
eee | ||||
| Transfers | |||||
| Gross transfers between funds - in | —_ | _— | — | —_— | _— |
| Gross transfers between funds - out | — | —_ | — | — | —_ |
| EEE | |||||
| Excess ofreceipts overpayments before other gains /... | (7,886.59) | (19,231.15) | 431.73 | (26,686.01) | (10,025.48) |
| Pe Ne |
ee | ||||
| Netmovement in funds aftertransfers | (7,886.59) | (19,231.15) | 431.73 | (26,686.01) | (10,025.48) |
| ee | Eee | ||||
| Reconciliation of funds | |||||
| nen renee |
a | ||||
| Total funds brought forward | 52,324.80 | 19,256.90 | 76,688.89 | 148,270.59 | 158,296.07 |
| ees | |||||
| Total funds carried forward | 44,438.21 | 25.75 | 77,120.62 | 121,584.58 | 148,270.59 |
| ee | ooo | ||||
| Represented by | |||||
| Unrestricted | |||||
| General fund | 44,438.21 | ~ | 44,438.21 | 52,324.80 | |
| Designated | |||||
| Alpha Courses | — | 64.63 | — | 64.63 | 274.85 |
| Building Fund | -- | 48.71 | _— | 48.71 | 19,069.64 |
| Kraft Group | —_ | 20.00 | _— | 20.00 | 20.00 |
| Special Events | _ | (107.59) | — | (107.59) | (107.59) |
| Restricted | |||||
| Baptist Missionary Society | _ | _ | 50.00 | 50.00 | 80.00 |
| Building Fund Restricted | _ | _ | 75,487.29 | 75,487.29 | 75,487.29 |
| Fellowship Fund | _— | _— | 428.34 | 428.34 | 636.34 |
| Outreach Funds | — | _ | — | _ | — |
| Special Collections | —_— | _ | 1,160.72 | 1,160.72 | 490.99 |
| YouthFund | _ | — | (5.73) | (5.73) | (5.73) |
22 January 2026
Nairn Baptist Church - SC051157
Analysis of receipts and payments Selected period: 01 January 2025 to 31 December 2025
| Total | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Endowment | This year | Lastyear | |
| Receipts | ||||||
| Receipts from generated funds | ||||||
| Receipts from generated funds | ||||||
| 1008 - Fundraising | — | _— | — | — | — | _— |
| Receipts from generated funds | — | _— | = | = | = | ad |
| Sub-totals | ||||||
| Voluntary income | ||||||
| 1001 - Offerings | 16,620.85 | _— | 242.00 | _— | 16,862.85 | 12,506.13 |
| 1002 - GiftAid Offerings | 21,187.00 | _ | —_ | _— | 21,187.00 | 24,477.00 |
| 1003 - Gift Aid Refunds | 5,773.79 | _ | _ | _ | 5,773.79 | 6,975.80 |
| 1005 - Donations Received | 1,421.88 | 12,778.60 | 1,932.23 | _ | 16,132.71 | 749.50 |
| Voluntary income Sub-totals | 45,003.52 | 12,778.60 | 2,174.23 | — | 59,956.35 | 44,708.43 |
| Receipts from generated | 45,003.52 | 12,778.60 | 2,174.23 | — | 59,956.35 | 44,708.43 |
| funds Totals | ||||||
| Other receipts | ||||||
| Other receipts | ||||||
| 1004 - Bank Interest | _ | — | — | — | _ | —_— |
| 1006 - Baptist Union Grant | — | _ | _— | — | _— | _— |
| 1009 -Renew Wellbeing | — | _ | _ | _— | _ | _— |
| 1010 - Transfer from Deposit Account | _ | _ | _ | _ | _ | _— |
| Other receipts Sub-totals | = | a | = | = | = | _— |
| Other receipts Totals | — | — | — | _ | _— | — |
| Receipts | 45,003.52 | 12,778.60 | 2,174.23 | _— | 59,956.35 | 44,708.43 |
| Grand totals | ||||||
| Payments | ||||||
| Cost of generating funds | ||||||
| Cost of generating funds | ||||||
| 1227 - Fundraising Costs | —_— | _— | —_— | — | _ | — |
| Costofgenerating funds Sub- | aa | aaa | — | — | = | — |
| totals |
22 January 2026 Page 1
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| Total | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Endowment | Thisyear | Lastyear | |
| Cost of generating funds | — | — | _ | _ | — | — |
| Totals | ||||||
| Charitable activities | ||||||
| Charitable activities | ||||||
| 1201 - Minister's Remuneration | 32,806.29 | —_— | —_ | — | 32,806.29 | 31,586.28 |
| 1202 - Housing Allowance & Council Tax |
1,299.82 | _ | — | _— | 1,299.82 | 1,221.14 |
| 1203 - Advertising | 303.45 | _ | _ | —_— | 303.45 | 244.66 |
| 1204 - Mission Support | 770.00 | ee | 634.00 | aa | 1,404.00 | 1,032.00 |
| 1205 - Music & PA | 573.88 | 180.00 | _ | — | 753.88 | 1,440.56 |
| 1206 - Hall Rental & Insurance | 6,583.34 | _— | _— | _— | 6,583.34 | 7,955.05 |
| 1207 - Pulpit Supply | 1,146.00 | — | —_ | _ | 1,146.00 | 554.20 |
| 1208 - Stationery | — | — | _ | _— | _ | _ |
| 1209 - Scottish Baptist Fund | 1,386.00 | _ | —_ | — | 1,386.00 | 1,386.00 |
| 1210 - Sundry | 474.51 | 286.27 | — | ~— | 760.78 | 177.74 |
| 1211 -Sunday School | —_ | _ | — | _— | — | —_ |
| 1212 - Donations | 350.00 | 1,108.50 | — | 1,458.50 | 1,046.00 | |
| 1213 - Outreach Expenses | 1,363.95 | 210.22 | _— | _— | 1,574.17 | 193.50 |
| 1216 -PAYE | (24.31) | — | _— | — | (24.31) | 10.78 |
| 1217 - CarAllowance & Mileage | 871.20 | _ | _— | _— | 871.20 | — |
| 1218 - BookAllowance | —_ | _— | _— | _— | — | _ |
| 1219 -Catering | 57.38 | —_ | — | — | 57.38 | — |
| 1220 -Telephone | —_ | 647.77 | _ | _— | 647.77 | 122.23 |
| 1221 - Pension | 3,514.68 | _— | _— | _— | 3,514.68 | 3,286.62 |
| 1224 -Youth | _— | — | _ | _ | — | _— |
| 1225 - Creche | _— | _— | _— | _— | — | _ |
| 1228 - Conference Costs | 375.00 | — | _ | —_ | 375.00 | 708.15 |
| 1229 - Interim Moderator | _— | — | _— | — | _— | _— |
| Charitable activities Sub-totals | 51,851.19 | 1,324.26 | 1,742.50 | _ | 54,917.95 | 50,964.91 |
| Charitable activities Totals | 51,851.19 | 1,324.26 | 1,742.50 | = | 54,917.95 | 50,964.91 |
| Governance costs | ||||||
| Governance costs | ||||||
| 1223 -Accounts | 492.00 | _— | — | _— | 492.00 | 486.00 |
| Governance costs Sub-totals | 492.00 | a | _ | — | 492.00 | 486.00 |
| Governance costs Totals | 492.00 | _ | ao | — | 492.00 | 486.00 |
| Other payments | ||||||
| Other payments | ||||||
| 1230 - Building | 546.92 | 30,685.49 | _— | _— | 31,232.41 | 3,283.00 |
| Other payments Sub-totals | 546.92 | 30,685.49 | _— | — | 31,232.41 | 3,283.00 |
| OtherpaymentsTotals | 546.92 | 30,685.49 | = | _ | 31,232.41 | 3,283.00 |
22 January 2026
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| Total | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Endowment | This year | Lastyear | |
| Payments | 52,890.11 | 32,009.75 | 1,742.50 | — | 86,642.36 | 54,733.91 |
| Grandtotals |
22 January 2026