Scottish Charity No. SC051158
Abbeyhill Baptist Church SCIO
Trustees’ Report and Financial Statements
Year ended 31 August 2025
Abbe hill Ba tist Church SCIO y p
Contents of the Financial Statements for the year ended 31 August 2025
| Page | |
|---|---|
| Report of the Trustees | 1 - 3 |
| Report of the Independent Examiner | 4 |
| Receipts and Payments Account | 5 |
| Statement of Balances | 6 |
| Notes to the Financial Statements | 7 - 9 |
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Abbe hill Ba tist Church y p
Report of the Trustees for the year ended 31 August 2025
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 August 2025.
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Bankers Solicitors Bank of Scotland Diakoneo Legal Services Limited 153 Portobello High Street 48 Speirs Wharf Edinburgh Glasgow EH15 1AG G4 9TH
Status of Charity and governing document
Abbeyhill Baptist Church SCIO (SC051158) is a Scottish Charitable Incorporated Organisation (SCIO).
Aims and affiliation
The church is self-governing and congregational in organisation. The Church is a member of the Baptist Union of Scotland. A contribution is paid to the Scottish Baptist Fund which provides resources which are available to all member churches of the BUS.
The aims of the church are the advancement of the Christian faith, primarily in the immediate neighbourhood of the Church’s premises, and also in the city of Edinburgh as a whole, as well as throughout Scotland and the rest of the World, by all means consistent with the teachings of the Christian Bible and the declaration of principle, including (without prejudice to the foregoing generality) worship, ministry, mission, witness, prayer, fellowship, networking, education, community service and the provision of activities and facilities for the community, and the relief of poverty and other social needs, including the support of individuals and other charitable organisations and agencies involved in any or all of these.
Office Bearers and Trustees
The Trustees who served during the year and to the date of this report are listed below.
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The property held by the Church is in the name of the Charity.
Appointment of the Leadership team
The Ministers and the Deacons form the Leadership of the church and they are all Trustees. They are responsible for the day-to-day control and direction of the church. The Ministers are appointed and employed by the church on an open-ended basis and are the only members of staff. Deacons are elected or co-opted from the church membership by the church members to serve for periods of 3 years. All volunteers working with children and new Deacons are required to undergo the relevant Disclosure check.
For the majority of the year the church was in a period of vacancy with no minister in post. New ministers were appointed during the year and formally started on the 26 May.
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Abbe hill Ba tist Church y p
Report of the Trustees for the year ended 31 August 2025
Induction and training of the Leadership team
There is no formal induction and training required for new members. Given that all new members of the group will have been members of the Church for a number of years, it is expected that they will be familiar with those activities which form part of the life of the Church. Further competence is developed through ‘on the job’ experience and guidance. The main purposes of the group are to assist the Ministers in the pastoral care of the congregation, to consider future directions for the congregational life and to oversee the practical administration of the Church, including finance, fabric and the arrangements for meetings and services.
The Deacons usually meet bi-weekly and at other times when required to consider the day-to-day management of the church, its activities and the pastoral care of those within the fellowship. Business meetings for church members are held at least half yearly but additional business and informal meetings are arranged as and when required.
None of the members of the group receive any honorarium for their work. Any volunteers who help in organising events do not receive any remuneration other than reimbursed expenses.
Achievements and performance
The church continues to meet weekly in a hybrid fashion, with the majority of members attending inperson, and the rest joining virtually online. During the vacancy we benefitted greatly from many visiting speakers. Activities carried out in the church were as follows:
On Sundays:
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Morning services when we, as God’s people, met to worship together.
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During the morning services, Youth Group for secondary school age children, the Jesus and Me Club for primary school aged children and the Crèche for pre-school children.
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Our 129[th] Anniversary Service was held in November 2024.
Weekday activities :
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Bible and Biscuits Friday morning group.
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The Search Group met monthly to lead the search for new ministers.
The Sunday morning service ‘attendances’ (physical or virtual) have grown over this period, with many joining our new ministers from their previous church.
The Church building is in use by a number of local organisations, in particular the Greenside Afterschool Club, and a community choir.
The church directly supports church-linked missionaries working in Edinburgh supporting missionaries worldwide and in Afghanistan.
The activities of the Church would not be possible without the enormous input of our volunteers. We are very grateful for all the work they carry out whether visible or in the background. Our current membership is 27.
Donations of goods and services
There were no donated goods or professional services in the year.
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Abbe hill Ba tist Church y p
Report of the Trustees for the year ended 31 August 2025
Financial review
Principal sources of funding
The Church receives its funding from those in the fellowship by way of weekly offerings, standing orders & bank transfers, many of which are augmented via Gift Aid, and from general donations. Additional income is received from rental of a flat owned by the Church, and from rental of the Church’s sanctuary and halls.
Results for the year
The financial statements for the year are set out in pages 5 to 9. The Receipts and Payments Account on page 5 reflects a surplus of £11,353 (2024: surplus of £33,999) and total funds carried forward of £96,520 (2024: £85,167).
Reserves
It is the general policy of the church to hold unrestricted funds at a level equating to approximately three months of usual expenditure which would enable the ongoing work of the Church to be maintained. Based on the final three months of 2025 expenditure this would amount to £25,538. At 31 August 2025, the cash in hand and the money held at the bank in Unrestricted Funds was £92,720 (£81,462 in 2024). The reserves policy was, therefore, more than satisfied.
Two designated reserves are held, the fabric fund and the special fund. The fabric fund is income designated for periodic repairs and maintenance to the buildings, furnishings and fittings etc. The Special fund is used for more expensive projects such as outreach or maintenance work which would not be covered by income in the fabric fund.
Grants and donations
The church makes grants from its donated income to beneficiaries and organisations involved in activities or ministries compatible with the church’s objectives. During the year donations made by the church amounted to £8,758 (2024: £9,565). Major donations were made to our member missionaries and to the Baptist Union of Scotland & related organisations.
On behalf of the Trustees
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Trustee
Date: 3 November 2025
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Abbe hill Ba tist Church y p
Report of the Independent Examiner to the Trustees for the year ended 31 August 2025
I report on the accounts of the church for the year ended 31 August 2025 which are set out on pages 5 to 9.
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 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention other than that disclosed below:
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Innes & Partners Limited Chartered Certified Accountants
Innes House
18 Shairps Business Park Houstoun Road Livingston EH54 5FD
Date: 3 November 2025
Innes & Partners
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Abbeyhill Baptist Church SCIO
Receipts and Payments Account for the year ended 31 August 2025
| General Designated Restricted 2025 Notes fund fund funds Total Receipts £ £ £ £ Offerings 10,387 - - 10,387 Gift Aid offerings 26,668 - 2,851 29,519 Gift Aid tax refund 7,045 - - 7,045 Donations received 4,430 7,000 234 11,664 Common repair income 450 - - 450 Event income 961 - - 961 Property & admin contributions 1,851 - - 1,851 Rents 26,585 - - 26,585 Interest Income 790 - - 790 Total receipts 79,167 7,000 3,085 89,252 Payments Staff salaries 3 12,786 - - 12,786 Pulpit supply 1,240 - - 1,240 Maintenance and cleaning 5,485 - - 5,485 Book Allowance 53 - - 53 Car Expenses 212 - - 212 Manse Council tax and insurance 6,041 - - 6,041 Church/manse/flat repairs & renewals 25,549 947 - 26,496 Church equipment 1,114 100 - 1,214 Heat and light 5,899 - - 5,899 Administration costs 844 - - 844 Stationery & photocopying 109 - - 109 Telephone 798 - - 798 Catering and cleaning costs 344 - - 344 Outreach & publicity 177 - - 177 Children's & Youth work 470 - - 470 AV & worship 2,100 - - 2,100 Training 255 - - 255 Church activity costs 1,965 - - 1,965 Donations 4 1,791 - 6,967 8,758 Independent Examiner's fee 762 - - 762 General expenses 1,821 - 70 1,891 Total payments 69,815 1,047 7,037 77,899 Surplus/(Deficit) before transfers 9,352 5,953 (3,952) 11,353 Transfer between funds (4,137) 90 4,047 - Surplus/(Deficit) after transfers 5,215 6,043 95 11,353 Total funds brought forward 60,204 21,258 3,705 85,167 Closing funds balance 65,419 27,301 3,800 96,520 |
2024 Total £ 7,532 24,628 5,950 14,397 - - - 23,025 - 75,532 8,057 1,265 4,540 - - 5,437 501 473 4,343 600 - 562 68 - 326 4,427 - 52 9,565 870 447 41,533 33,999 - 33,999 51,168 85,167 |
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Abbeyhill Baptist Church SCIO
Statement of Balances as at 31 August 2025
| Opening Surplus Closing balance for year balance £ £ £ Bank and cash in hand 85,167 11,353 96,520 Total assets held 85,167 11,353 96,520 Represented by: General fund 5 65,419 Designated fund 5 27,301 Restricted funds 6 3,800 96,520 Statement of assets at 31 August 2025 Church property 670,000 Gift Aid tax reclaim 4,055 Statement of liabilities at 31 August 2025 Invoices due for payment 978 Missions fund disbursement (March - Aug) - Amount owed to HMRC 1,259 2025 |
Opening Surplus Closing balance for year balance £ £ £ 51,168 33,999 85,167 51,168 33,999 85,167 60,204 21,258 3,705 85,167 670,000 2,983 762 3,041 - 2024 |
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The financial statements on pages 5 to 9 were approved by the Trustees on 3 November 2025 and signed on their behalf by the undernoted:
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Trustee
The notes on page 7 to 9 form part of these financial statements.
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Docusign Envelope ID: D8FBB335-A47B-4508-AD55-B5A5414F7033
Abbeyhill Baptist Church SCIO
Notes to the financial statements for the year ended 31 August 2025
1. Accounting policies
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis offinancial statements
The financial statements have been prepared on a receipts and payments basis.
Pension
The church does not operate a pension scheme for staff members, but allows the Minister to participae in the scheme operated by the Baptist Union of Scotland, as part of the Baptist Union of Great Britain and Ireland. Pension costs are included when paid.
Receipts and Payments Account
For the purpose of the Receipts and Payments account as shown on page 5, funds are defined as follows:
Unrestricted funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds or are placed with designated funds which can be used for purposes in agreement with the charity's objects.
Designated funds comprise those funds which the Trustees have designated for specific purposes.
Restricted funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
2. Transactions with Trustees and related parties
Remuneration was paid to the Pastor who was also a trustee amounting to £7,371, pension payments of £nil and expenses of £nil. Remuneration was paid to the Pastor, | was also a trustee amounting to £4,786, pension payments of £nil and expenses 0 other expenses were paid to the Trustees during the year (2024: £nil) in their capacity as Trustees.
| 3. | Staffcosts and numbers | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Gross salaries | 12,786 | 7,500 | |
| Pension contributions | - | 557 | |
| 12,786 | 8,057 |
The average number of employees during the year was 1 (2024: £nil).
An amount of £1,259 owed to HMRC in respect of staff costs will be paid in the 2026 financial year.
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Abbeyhill Baptist Church SCIO
Notes to the financial statements for the year ended 31 August 2025
| 4. Gifts and Donations Baptist Union of Scotland AIM OMF BMS Try Praying Amplfying Voice Scottish Baptist College Faith Community Gifts < £100 5. Unrestricted fund General fund Designated fund Fabric fund Special fund Total unrestricted funds |
General fund £ 1,428 - - - 300 - - - 63 1,791 Balance at 01.09.2024 £ 60,204 957 20,301 81,462 |
Designated fund £ - - - - - - - - - - Receipts £ 79,167 - 7,000 86,167 |
Restricted funds £ 2,697 4,070 200 - - - - - 6,967 Payments £ (69,815) (1,047) - (70,862) |
Total 2025 £ 1,428 2,697 4,070 200 300 - - - 63 8,758 Transfers £ (4,137) 90 - (4,047) |
Total 2024 £ 1,428 2,509 4,513 190 150 100 300 375 - 9,565 Balance at 31.08.25 £ 65,419 - 27,301 92,720 |
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Explanation of funds
The General fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is designated or restricted.
The Fabric fund encompasses income designated but not restricted to particular uses by the Leadership and/or the church for periodic repairs and maintenance to the buildings, furnishings & The Special fund is used for more expensive projects such as outreach or maintenance work etc.
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Abbeyhill Baptist Church SCIO
Notes to the financial statements for the year ended 31 August 2025
| 6. Restricted funds Mission fund Other Restricted funds Total restricted funds |
Balance at 01.09.2024 £ 904 2,801 3,705 |
Receipts £ 3,085 - 3,085 |
Payments £ (6,967) (70) (7,037) |
Transfers £ 4,047 - 4,047 |
Balance at 31.08.25 £ 1,069 2,731 3,800 |
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Explanation of funds
The Mission fund is for the support of Abbeyhill Missionaries and for missionary partners working in the Baptist Missionary Society. Monies in the Missionary Fund are normally distributed every six months.
Other retricted funds includes Thank Offerings (internal and external), the Harvest Offering, Love gifts etc. and income restricted to particular uses by the donors.
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