BUTE BAPTIST CHURCH REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024
Charity No: SC051392
BUTE BAPTIST CHURCH CONTENTS
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Report of the Trustees | 2-3 |
| Independent Examiners Report | 4 |
| Receipts & Payments Account | 5 |
| Statement of Balances | 6 |
| Notes Forming Part of the Financial Statements | 7-9 |
Page 1
BUTE BAPTIST CHURCH LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
- Co-opted (January 2024)
Treasurer
Principal Office
Page 2
BUTE BAPTIST CHURCH REPORT OF THE TRUSTEES YEAR ENDED 31 DECEMBER 2024
The Trustees have pleasure in presenting their report for the year ended 31 December 2024. This report is prepared in accordance with the constitution and the recommendations of the Statement of Recommended Practice - Accounting and Reporting by charities and complies with applicable law.
Recruitment – Appointment of Trustees
The Trustees are appointed by a vote of members.
Governing Documents
The church is a recognised charity governed by a Constitution which was approved by the members and the OSCR.
During 2022 the charity status of the Church was changed from a Scottish Charity (SC012573) to a Scottish Charitable Incorporated Organisation (SCIO) and in the process the name of the Church was also changed from Ardbeg Baptist Church to Bute Baptist Church. The formal transfer took place on 6 August 2022 and all assets of the Church were transferred to the SCIO at that date.
Charitable Purposes
The advancement of the Christian faith primarily on the Isle of Bute and also throughout Scotland and the rest of the world by all means consistent with the teachings of the Christian Bible including worship, ministry, mission, prayer, witness, education, community service and the support of agencies and individuals and other charitable organisations involved in Christian missionary work and the relief of poverty or other social needs.
Activities & Achievements
The Church, which is the body of Christ, encourages believers in their faith in the Lord Jesus Christ as their personal Lord and Saviour and seeks to enable members of the fellowship to share their faith with others.
Throughout 2024 the church gathered every Sunday morning and evening for worship and expository preaching.
The King’s Club met during morning service for children of primary school age.
A weekly coffee morning for community outreach was held each Saturday and at the end of November this included a very successful Christmas Fair.
A Christmas praise service by candlelight led by ‘Contact’ was also well supported by the community.
Although we started the year in a vacancy situation, we were very conscious of the Lord’s leading and were well led by as interim moderator. He preached monthly and gave a day a month for pastoral visitation.
Page 3
BUTE BAPTIST CHURCH REPORT OF THE TRUSTEES YEAR ENDED 31 DECEMBER 2024
Activities & Achievements (Continued)
The Lay Preachers Association provided the remaining cover.
We joined the West of Scotland Gospel Partnership, and this gave is further access to spiritual support, prayer and preachers.
Through this in October the church entered an Inter-gospel partnership with Calderwood Baptist Church in East Kilbride. They then provided a ministry team and planned with us for continuity of teaching and for church growth.
It was a great encouragement to meet the families coming each weekend and for their helpful interactions with us and their sound teaching.
At the AGM in June two deacons from our congregation were elected to serve along with the interim moderator.
At the end of May we received possession of the manse and between then and October a complete refurbishment was conducted. Likewise, our rental flat upstairs was also upgraded when it suddenly became vacant.
There is a real sense of unity and purpose as we grow spiritually and are blessed by the targeted support of a much larger and experienced mainland evangelical church.
The membership as of 31 December 2024 was fifteen, one of whom is non-voting due to ill health.
We are grateful to God for His leading and faithfulness to us during this past year. We are also thankful for the continuing opportunities to serve our Saviour in the wider community.
Reserves
The General Fund represents unrestricted funds to the sum of £64,219. This fund is available to be used by the trustees subsequent to specific decision of the church members in furtherance of the charity’s objectives.
Restricted Funds are shown on page 9, note 10.
Approved by the trustees and signed on their behalf by: -
4 April 2025
Secretary
Page 4
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BUTE BAPTIST CHURCH
I report on the accounts of the charity for the year ended 31[st] December 2024 which are set out on pages 1 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 2006 Accounts Regulations. 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 explanation 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 l 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:-
-
Which gives me reasonable cause to believe that in any material respect the requirements:
-
To keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
4 April 2025
Page 5
BUTE BAPTIST CHURCH RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes Receipts Offerings & Donations 5 Activities for Generating Funds 6 Investment Income 7 Other Income Total Receipts Payments Costs of generating funds 8 Charitable Activities 9 Governance Costs 9 Total Payments Excess of (Payments over Receipts) Transfers to/(from) Funds Surplus/(Deficit) for year |
Unrestricted Funds £ 49,890 5,969 2,889 - --------- 58,748 --------- 4,897 28,663 450 --------- 34,010 --------- 24,738 - --------- 24,738 ===== |
Restricted 2024 Funds Total £ £ 5,170 55,060 - 5,969 - 2,889 - - --------- --------- - 5,170 63,918 --------- --------- - - 4,897 1,170 29,833 - 450 --------- --------- - 1,170 35,180 --------- --------- -- 4,000 28,738 - - --------- --------- - 4,000 28,738 ===== ===== |
2023 Total £ 31,824 6,317 176 - -------- 38,317 -------- 325 29,480 - -------- 29,805 -------- 8,512 - -------- 8,512 ===== |
|---|---|---|---|
| -- -- -- -- -- = |
Page 6
BUTE BAPTIST CHURCH STATEMENT OF BALANCES AS AT 31 DECEMBER 2024
| Bank & Cash Unrestricted £ Opening Balances - BOS 12,305 - Virgin 27,176 --------- 39,481 Net Receipts / (Payments) 24,738 --------- 64,219 ===== Closing Balances - BOS 13,498 - Virgin 50,721 --------- 64,219 ===== Fixed Assets Cost of Property b/f Legal fees b/f Restricted Balances Youth Electronic/Tech Equipment Approved by the Trustees and signed on their behalf. |
Restricted £ 362 - --------- 362 4,000 --------- 4,362 ===== 4,362 - --------- 4,362 ===== 67,000 962 -------- 67,962 ===== 122 4,000 --------- 4,122 ===== |
Total £ 12,667 27,176 --------- 39,843 28,738 --------- 68,581 ===== 17,860 50,721 --------- 68,581 ===== |
|---|---|---|
4 April 2025
Secretary
Page 7
BUTE BAPTIST CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2024
Principal Accounting Policies
These Financial Accounts have been prepared on a Receipts and Payments basis.
1. Nature and Purpose of each Fund
The nature and purpose of each fund is outlined in the report of the trustees for the year.
- Grants Paid
There were no grants paid in the year.
-
Remuneration There was no remuneration paid to any charity trustee or person connected with a trustee in the year.
-
Expenses
There were no expenses paid to any other charity trustee in the year.
5. Analysis of Offerings & Donations
| Gift Aid Refund Offerings Harvest Appeal Income Other Donations Thanks Giving Donation Weekly Coffee Morning Manse Refurbishment Donation |
Unrestricted £ - 18,213 - 8,258 400 2,019 21,000 --------- 49,890 ===== |
2024 2023 Restricted Total Total £ £ £ - - 4,848 - 18,213 20,927 1,170 1,170 625 4,000 12,258 3,228 - 400 424 - 2,019 1,772 - 21,000 - --------- --------- --------- 5,170 55,060 31,824 ===== ===== ===== |
|---|---|---|
6. Activities for Generating Funds
| Property Rental Christmas Fayre - 7. Other Income Bank Interest PAYE Refund Energy Company Compensation |
Unrestricted £ 5,034 935 --------- 5,969 ===== Unrestricted £ 544 1,728 617 --------- 2,889 ===== |
Restricted £ - - ---------- - - ===== = Restricted £ - - - --------- -- - ===== = |
2024 Total £ 5,034 935 ------- 5,969 ==== = 2024 Total £ 544 1,728 617 ------- -- 2,889 ==== = |
2023 Total £ 5,650 667 ------- 6,317 ==== 2023 Total £ 176 - - ------- 176 ==== |
|---|---|---|---|---|
Page 8
BUTE BAPTIST CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2024
8. Cost of Generating Funds
| Other Rental Property Costs Christmas Fayre Costs 9. Charitable Activities STIPEND etc Net Stipend Income Tax/Nat Ins Pastor’s Pension (Church) Pastor Expenses Pulpit Supply Pastor Mobile Phone MANSE Refurbishment Survey Council Tax Insurance Repairs and Maintenance Share of Utilities - Heat & Light Sundry Expense KING STREET Insurance Heating and Lighting Repairs and Renewals Cleaning Costs Wages – Cleaner Telephone/Zoom Sunday School Costs OTHER PAYMENTS CCL Europe, Licenses Hire of Hall Website Costs Subscriptions Payroll & Accountancy Photocopying, Stationery etc Books Travel Expenses Baptist Union Hospitality Costs Christian Institute C/Fwd |
Unrestricted £ 4,897 - --------- 4,897 ===== Unrestricted £ - - - - 2,051 - 15,507 275 - 780 - 443 85 962 1,390 787 41 96 416 87 507 580 244 150 1,734 126 186 99 - 352 200 --------- 27,098 --------- |
2024 2023 Restricted Total Total £ £ £ - 4,897 325 - - - --------- -------- ------- - 4,897 325 ===== ===== ==== 2024 2023 Restricted Total Total £ £ £ - - 13,438 - - 251 - - 2,176 - - - - 2,051 220 - - 113 - 15,507 - - 275 - - - 1,913 - 780 687 - - 173 - 443 122 - 85 - - 962 947 - 1,390 1,465 - 787 322 - 41 143 - 96 500 - 416 623 - 87 80 - 507 483 - 580 840 - 244 - - 150 145 - 1,734 2,076 - 126 47 - 186 - - 99 - - - 1,092 - 352 751 - 200 - ---------- --------- --------- - 27,098 28,607 ---------- --------- --------- |
|---|---|---|
| - - |
Page 9
BUTE BAPTIST CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2024
9. Charitable Activities
| Unrestricted £ B/Fwd 27,098 --------- OP Mobilisation 1,000 BMS World Mission 165 Op Agri 165 BMS Harvest Giving - Sundry Expense 235 --------- 28,663 ===== Governance Costs– Legal Fees 450 ===== |
2024 2023 Restricted Total Total £ £ £ - 27,098 28,607 --------- --------- --------- - 1,000 - 585 750 - 585 750 350 - - 350 - 235 173 --------- --------- --------- 1,170 29,833 29,480 ===== ===== ===== - 450 - ===== ===== ===== |
|---|---|
| 10. | Movements in Funds Unrestricted Funds General Fund Restricted Funds - Total Funds = |
At 1 Jan 2024 £ 39,481 362 -------- - 39,843 ==== |
Receipts £ 58,748 5,170 -------- 63,918 ===== |
Payments £ 34,010 1,170 --------- 35,180 ===== |
Transfers £ - - --------- - ===== |
At 31 Dec 2024 £ 64,219 4,362 --------- 68,581 ===== |
|---|---|---|---|---|---|---|
Restricted Funds
Restricted funds held at 31 December 2024 are:
| £ | |
|---|---|
| Youth | 122 |
| Electonic/Tech | 4,000 |
| --------- | |
| 4,122 | |
| ===== |