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 p￿sentIng 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 ch15d￿n 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
reqU6￿ments.
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 R￿ipts 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