TE BAirrI RCH RT AND FINAN IAL sfATEMENT END IDE EMBER 2 Charity No: SC051392
APTI Page Legal and Administrative Information Report of the Trustees Independent Examiners Report Receipts & Payments Account Statement of Balances Notes Forming Part of the Financial Statements
Page I BAPT AND ADMINIsfRATIVE INF RMATI Trustees Mrs Jean McArthur (Secretsry) Mr Gregor MacDonald (Treasurer) Rev Ian Millar Rev John McKinnon (resigned June 2025) (appointed June 2025) Treasurer Mr Gregor MacDonald Principal Office Flat i 12 Ardmory Road Ardbeg Rothesay Isle of Bute PA20 OPG
P•Je 2 REP RT AR ENDED FTHETR TEE IDE EMBER 2 The Trustees have pleasure in psentIng their report for the year ended 31 December 2025. This report is prepared in accordance with the constitution and the recommendations of the Statement of Recommended Prattlce Accounting and Reportlng by charities and complies wlth applicable law. Recruitment ~ Appointment of Trustees The Trustees are appointed by a vote of mernbets. Governing Documents The church is a recogni5ed charlty governed by a Constitutlon whlth was approved by the members and the OSCR. Durlng 2022 the charlty 5tatU5 of the Church was changed from a Scottlsh Charlty (SC012573) to a Scottlsh Charltable Incorporated Organlsatlon (SCIO} and In the process the name of the Church was also changed from Ardbeg Baptist Church to Bute Baptlst Church. The fonnal transfer took place on 6 August 2022 and all assets of the Church We transferred to the SCIO at that date. Charltsble Purposes The advancement of the Christlan faith primarlly on the Isle of Bute and also throughout Scotland and the rest of the world by all means conslstent wlth the teaching5 of the Christian Blble Includlng worshlp, mlnlstry, mlsslon, prayer, witness, educatlon, communlty servlce and the support of agencles and Indlvlduals and other charltable organlsatlons Involved In Chrlstlan mlsslonary work and the rellef of poverty or other soclal needs. Activities & Achlevements The Church whlch Is the body of Chrlst encourages believers in thelr faith in the Lord Jesus Christ as thelr personal Lord and Savlour and seeks to enable members of the fellowshlp to share thelr faith with others. Throughout 2025 the Church gathered every Sunday morning and evenlng for worshlp and exposltory preaching and on Thursdays at the Life Group for blble study and prayer. The Klng's Club met durlng the moming seprfice for ch15dn of prlmary school age. A weekly coffee mornlng for community outreach was held each Saturday and at the end of November thls Induded a very successfvl Christmas Fayre. A Christrnas Praise Servlce by candlellght led by Contact was also well supported by the Community as part of our Christmas theme 'What does Chrlstmas mean to you?1
Page 3 Actlvltles & Achlevements (Contlnued) Throughout 2025 our preaching team continued a systematic study of Acts and Hebrews with separate teaching programmes prepared for Easter and the Summer months. Just prlor to Easter the Rev. John Mackinnon felt called to offer hls servlces here for the upbulldlng and strengthening of God's people. He was fomially inducted as part-tlme Pastor In June and the buildlng was full to capaclty on that day. By our AGM In September we were able to increase our stlpend commltment to two days per week and also support Alan Wilkin as a ministry trainee whilst at Cornhlll undergoing tralning. Alan and his famlly transferred their membership from Calderwood Baptist Church and have been a great encouragement to the Ilfe of the church. There has been a strong communlty engagement throughout the year wlth attendance at the Hlghland Games and the establlshment of a Puppet Mlnlstry. Alongslde thls are monthly vlslts to condurt sep41ces at Rothesay Court. As a fellowshlp we are contlnulng to see an Interest In the Gospel and Increaslng attendance. The membership as of 31st December 2025 was 17. At the close of the year two of our number were promoted to Glory. We are grateful to God for HIS contlnulng goodness to us durlng thls past year. We a thankful too for the opportunltles to engage wlth the wlder community and the way all our needs splrltual, flnanclal and In the provlsion of sourceful people are belng met. Re•erve• The General Fund represents unrestricted funds to the sum of £69.280. This fund is available to be used by the trustees subsequent to speclflc declsion of the church members In furiherance of the charity's objettives. Restricted Funds are shown on page 9, note 10. Approved by the trustees and slgned on thehr behalf by: Jean McArthur Secretary 29 May 2026 •JicA
Page 4 NDENT EXAM NER. TR TEE BAPT RE RT I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages I to 9. Rupective Responslbllltles of Trustees and Examlner The charity'5 trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment {Scotland) Att 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustee5 consider that the audlt requirement of Regulation 10( I)(d) of the 2C(16 Accounts Regulations does not apply. It Is my responsibility to examlne the accounts as required under sertion 44(1)(c) of the Act and to state whether particular matters have come to my attention. Basls of Independent Examiner's Ststement My examlnatlon Is carrled out In accordance wtth Regulatlon 11 of the 2006 Accounts Regulatlons. An examination Includes a revlew of the accounting records kept by the charity and a comparison of the accounts presented wlth those records. It also Includes tonslderation of any unusual items or dlsclosures In the accounts, and seeks explanatlon from the trustees concerning any such matters. The procedures undertaken do not provlde all the evldence that would be requlred In an audlt. and consequently I do not express an audit oplnlon on the vlew glven by the accounts. Independent Examlnerf8 Statement In the course of my examinatlon, no matter has come to my attentlon:. Whlch gives me reasonable cause to believe that In ary materlal respett the reqU6ments. To keep accountlng records In accordance wlth Settlon 44{1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and To prepare accounts whlch accord wlth the accountlng records and comply wlth Regulatlon 9 of the 2006 Accounts Regulatlons have not been met, or To whlch, In my opinlon, attention should be drawn In order to enable a proper understanding of the accounts to be reached. Jame5 R 8 Ross B.A.,C.A. Unit 4 9 Victorla Street Rothesay PA20 OAJ 29 May 2026
Page 5 TE BAPTI EIPT AND PAYMENTS AC YEAR ENDED IDE EMBER RE NTF R THE Receipts Offerings & Donations Activities for Generating Funds Investment Income Other Income 30,751 7,427 745 1,700 32,451 7,427 745 55.060 5,969 2,889 Totsl Receipts 38,923 1,700 40,623 63,918 Payments Costs of generating funds Charitable Activities Governance Costs 1,148 33,725 1,148 35,425 4,897 29,833 450 1,700 Total Payments 34,873 1,700 36,573 35,180 Excess of (Recelpts over Payments) 4,050 4,050 28,738 Transfers to/(from) Funds I,oii (I,oii) Surplusl(Deflclt) for year 5.061 (i.oii) 4,050 28,738
Page 6 BUTE BAPTI TATEMENT AT IDE T CHURCH F BALAN EMBER 202 Opening Balances BOS Virgin 13,498 50.721 4,362 17,860 50,721 64,219 4,362 68.581 Net Receipts / (Payments) 5.061 (I,oii) 4.050 69.280 3,351 72,631 Closing Balances BOS Virgin 3,814 65.466 3,351 7,165 65,466 69.280 3.351 72,631 Cost of Property b/f Legal fees b/f 67.000 962 67,962 Electronicffech Equipment Ladies Fellowship 3.000 351 3,351 Approved by the Trustees and signed on their behalf. Jean McArthur Secretary 29 May 2026
Page 7 TE THEA NT These Financial Accounts have bew tYepar8Y on a Ripts and Payments l)asis. The nature and purpose of each fund is outlined in the report of the trustees for the year. There were no grants paKi in the year. There was no remuneration paid to any tharity trustee or person ujnnected with a trustee in the year, with the exception of the Pastor who receives a stipend. The were no expenses paid to any other tharity trustee in the year. Glft Aid Refund Offering5 HaNest Appeal Income Other Donations Thanks Giving Donation Weekly Coffee Morning Manse Refurbishment Donation 23,635 23.635 700 4.621 1.175 2.320 18,213 1,170 12,258 400 2,019 21,01)0 700 1,000 3.621 1.175 2.320 30.751 1,700 32.451 55,060 Total Property Rental Christmas Fayre 6,600 827 6,600 827 5,034 935 7,427 7,427 5,969 Bank Interest PAYE Refund Energy Company Compensation 745 745 544 1,728 617 745 745 2.889
Page 8 TE YEAR ENDED NT EMBER 2 IDE Other Rental Property Costs Christmas Fayre Costs 1,148 1,148 4,897 1,148 1,148 4,897 Net Stipend Income Tax/Nat Ins Pastor's Pension {Church) Pastor Expenses Pulplt Supply Pastor Moblle Phone 5,382 1,826 252 2,034 2,813 5,382 1,826 252 2,034 2,813 2,051 Refurblshment Survey Cleaner Insurance Repairs and Malntenance Share of Utilities - Heat & Light Sundry Expense 15,507 275 588 674 7,536 1,130 50 588 674 7,536 1,130 50 780 443 85 Insurance Heatlng and Llghting Repairs and Renewals Cleaning Costs Wages - Cleaner Telephone/Zoom Sunday School Costs TH R PAYM CCL Europe, Licenses Hlre of Hall Website Costs Subscrlptlons Payroll & Accountancy Photocopying, Stationery etc Books Travel Expenses Baptlst Union Hospitality Costs Christian Institute 1,333 1,612 2,250 1,333 1,612 2,250 962 1,390 787 41 96 416 87 445 126 445 126 521 60 214 242 1,644 168 125 521 60 214 242 1,644 168 125 507 580 244 150 1,734 126 186 99 1,350 1,350 352 200 Fwd 32,375 32,375 27,098
Page 9 TE BAPTI TE THEA NT EMBER 2 BIFwd 32,375 32,375 27,098 OP Mobilisation Israel BMS World Mission Op Agri Spring Appeal Sundry Expense 1,000 1,000 378 625 625 422 1,000 750 750 378 275 275 422 350 350 235 33,725 1,700 35,425 29,833 Governance Costs - Legal Fees 450 io. Unrestrlcted Fund• General Fund Re•trlct•d Fund• 64,219 4,362 38,923 1,700 34,873 1,700 I,oii (I,oii) 69,280 3,351 Total Funds 68,581 40,623 36,573 72,631 Restrltted funds held at 31 December 2025 a. ElectronicThech Ladle5 Fellowshlp 3,000 351 3,351