Scottish CharityNo. SC051412 Denny Baptist Church SCIO Trustees, Report and Financial Statements Year ended 28 February 202J l+P Innes & Partners Chartered Cert(fted Acc(uitants Denny Baptist Church SCIO Contents of the FlnAneiAI Statementsfor iheyear ended28 February 202J Rq)ort of th¢ Tru8te Ststem¢nt of Financial Activilicj Balance Sheet Nvtcs to the Financial Ststements 7-14 Denny Baptist Church SCIO Report of the Trusteesfor iheyear ended 28 Febn4ary 202J Th¢ TnLSt¢es Are plus￿ to preKnt theiT rq)ort togetherwith the financial statement5 of th¢ church forthe year ended 28 FebNary 2025. St*tss of ¢haiity and governlng document Denny Baptist Church SCIO (SC051412) is cstablish¢d by Constitution and affiliat￿ to the Baptist Union of Scotl&nd. It is rcgistered with OSCR as a SCIO (Scottish Charitsble tncoq>ordted Organisationl. Olll¢e be•r¢r8 and trustee8 The Church is congr¢ghtlODal in policy and ils day to day running is undertaken by th¢ D¢4wns who. ￿ office bearers in teim5 of its con&titutlOD and for thc purposc of chariry law, arc it5 trnstce5. New Intstees ar¢ nominated for appointment to this office under the tern]s of the cburch's constitutio Leadership T¢am rn¢mbers ¢an 8¢ryc foi up to 2 t¢Tms of 3 year5, b¢fLire tukin% ai 1¢8St & l y¢&r break. Prior to their appK)intmcnt, new tnjsttts would be i￿liVe members of the church who would hav¢ %rved th¢ church for some time in various ry)1¢s lwd b¢ familiar with thr LhurLh's valurs. its aim$ and obJ￿Ilve¥ ￿ w¢ll ￿ its day tL) day op¢rdtions. Trnstett vAthln the year were fol]ow3'. These illdividudls buld tstle tu prop¢ty and land Owned by the church along with.. (GeneralDtrecior, Bapiui Unlon ofScoil(md) ((.anvenor, Bap1￿¢ Union ofscoilan Chgrlt)Ibl¢ obJe¢dv The chaTitable objectives of the church are the advgncement of the Christian faith primarily in Denny 2nd the 8urroundiDg area and al80 throughout Scotland and tbe rest of the world by all meAns ¢onsistent with the teAebiftgs of ihe Christidn Bible including worship, ministy. n)ission. prayer, witD¢SS, education, community service and the support of agencies and inth'viduals and other cbaritAble or8anis&tions involved in Chn'8ti8n migsionary work and the Teliefofpoverty or other social nttds. Achlevemellts and perforJDAnce Toddl¢r Club h&8 ¢onlinued to thrive, growing steadily and providing 8 wami, welcoming space for young children ond their families. Feeding Falnilies Thursdays remain4 a vital part of our community outreAch. Over the past year, we supported more than 100 unique visitors, re8ularly feeding 40-60 pe4)ple each week during tenn time. Several community events t(yok placc during the year, includin8 a quiz night and an African meaL helping to str¢ngth¢n lo¢ol conft¢¢tions. Pastoral carc has ￿maID¢d c4)nsistent. with ongoing suppott PTovided to mernbeTS of thc congrcwdtion 88 nethd. Monthly prayer gatherings (Momenfyn7) have continued. alongside weekly Tuesday prayer meetings held al varying times to encourage broader participation. tn November 2024, we dedicated an enti month to prayer. Our relationship with the local high sch￿1 has remained active, continuing to build valuable connections with S￿dents aDd staff. Regular food dollatio￿8 hav¢ b¢¢n mad¢ tr> the lo¢a] food b8nK Roots. 8upwrting those in n¢¢d in ow wider community. Page Denny Baptist Church SCIO Report of tbe Tnjsleesfor iheyear ended 28 Febn4ary 2025 Achlevements and perforniance (eon¢'d) Wc were encouraged by th¢ strong attendance at our Christmas servic￿, which brou8ht together regular membe75 and newcomers alike. The church websit¢ ¢ontAnue8 to be a well-used and helpful re8OUTce for inforniation 8ttd COnt￿tion. Our safeguardittg policy has bc£n reviewed 2nd updated regularly to ensure we maintain the hig￿￿1 standards of care and protection. The outreach 8ervirK, laun¢bed as a monthly eyellt in October 2023, is now nJm)ing weekly. We're se¢ing new people attending and getting involvcd as a rcsult, Murch 2024. we celebrated 6 believers, baptisms In September 2024. 5 J)ew member8 were welcomed into churcb fellowthip. Regular attendance al our services has lrtcre&ged, with more familie4 teenagers, and children joining . Many have become actively involved in serving and coutributiri8 to the life of thE cbur¢h. F1thAnCl￿ revlew The Financial Ststements for the year Are set out on pages 5 to 14. The Statemettt of financial Aciivilies OD page 5 reflecis a decrease in fi￿dS ot £3.425 (2024: increase ot'£l.797). Tlu's. when added to the funds brougbt fonvard of £355,37¥ gives unrestricted fvnds carried forward of £351.953 (2024.. £355,378). The total c￿rIed forward are £351,953 (2024.. £355,378). ReJerYe¥ Ltis tbe policy of thechurchto maintAinunre5trIct￿ ￿ndS at a level that equate5 to approximately three months of UT]re8tTiCted exp¢nditure. This allows 8Utli¢iEttt funds to enable the ongoing work ol. the church to be mtintained. As shown on page 6, the unregtricled General Fund at 28 February 2025 amounted to £351,953 [2024.. £355,378) wbicb met with rhe policy. AdnthihtrAdon Detalll Princi al Ind T¢ 14ttred olllee TruJtees' responslblltdei ID rela¢lon to the tlnaDcl4] BtAtements The ¢t)arity tNstees are rewnsibl¢ for preparing 8 tNsi¢es' annual report and finLn¢iAI statsments in cordance with applicable law and United Kingdom A￿o￿ntIng Standards (United Kingdom Genernlly Accept￿1 Accounting Practice). The18w 3ppIl￿ble to charities in ScotlBnd requires the cbarity twst¢es to prepare fin¥nci#i stsl¢ments for each year which show a tru¢ and fair VI￿ of the state of affairs of the chtwity and of the incomin8 resour¢e$ and application of resouTce8, of the charity for that period. In preparing the finartcial ststements, the trustees are sel¢¢l suifable accounting policies and then apply them consist¢ntly* observe th¢ m¢tboJ aljd pIinciple5 ill the applicable Charities SORP; make judgements and estimates thal are reasonable and prudent, state whether applicable accounting standar(ts and statements of recommeDded pr8cti¢e have been followed, subJ￿t to any departures disclosed and explained ID the financial st2tements,' prepare the financial statements on the going concern b&sis unless it is inappropriate to pr¢sume that the charity will continue in operational &xistettce. Page 2 Denny Baptist Church SCIO Report ofthe Trusteesfor iheyeor Éthled 28 Febrnary 2025 Trustees, respoDsibi]ities th relAtlon lo the Ilnantlal statements (eoot'd) The trnstees are responsible for keepittgproper accounting records which th'sclose with r¢4sonable ￿uraCY at Rny time the financial position of the charity to en&ble them to ensure that the financial &tstemfflts c(Jmply with thc Cheritie% and TTUStee tnv¢stm¢nt (Scotland) Act 2005 and the Cbarities Accounts (Scotland) Regula¢ion4 2006 (as amended). They are also responsible for safeguarding the assets of the charity and henee for tsking reasonable 8tep$ for the prevention and detection of fraud and other irregularities. Legislation in the United Kingdom governing tbe prep4rgtion and dissemination of fman¢ial statements may differ from legislation in other jurisdictions. Approv¢d by thc Trustees on .... .... .*A>..'*7 ).... 2025 and signcd on their bd)alf by.. Page 3 Denn Report of the Independent Examiller to the Tru$lee8for theyéar el￿ed 28 February 2025 tist Church SCIO I repurt on the ac¢ounts of the chuKh for the year ended 28 FebThwy 2025 which are s¢t out on 5 to 14. Respe¢dve wponslbilities of Trnstees and ￿￿litier The Clwity's TTUStees reS￿ible for th¢ preparation of thc accounts in ￿COrdAn¢e with the tern￿ of the Clwities alld Trustee Investmcnl (S¢odand) Act 2005 and the Cbwili¢8 Accounts (Scotland) Re￿latIOnS 2006 (as amended). Th¢ Chatity'5 Trustees consider that the audit requirement of Regulation 10(1) (a) to (¢) of th¢ Accounts R¢gulatiO]L8 does not apply. It is my responsibility to examin¢ th¢ Bccount5 as requir￿1 under section 44(1) (c) of the Ath and to slaic wh¢th¢r particular matters hav¢ comc to my attcntion. Bgs19 of Independent examln¢r's st•lement My uamination 18 carried out in accordance with R¢guiatiot) I l of the ChAritie8 Accounts (Swtland) Regulations 2006. An examinaiion includes a revicw of the %counting record8 kept by the charity and a ompari8on of the accounts Present￿ with tho8¢ ￿ords. 11 kn include8 consid¢rntion of llny UAU8Ua] itcm5 or disclosures in the accounts and seeks explanations from the Intytee8 conccming any such mall¢rs. The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently I do not express an audit opinion on the Yiew ￿Ven in the accounls. Independent Examlner's Statement In the course of my examination, no matter ha8 C(xn¢ to my attention l. which 8ives me re&8Dnable ￿use to believe that in any m8*rial re8PeCt the requirements: to keep accountmg rewrds in accordance witb sedion 4411) (a) of the 2005 Act and Regul&tion 4 of the 2006 A¢¢oullt5 Ke8ulats"008 (as arnended) and to prepare accounts which a¢cord with the accounting records and comply with Re￿atIOn 8 of the 2006 Accoun18 Re8ul&lions (as amended) have not been met, or 2. 10 which, in my opillion, Attention should be drnwn in onler lo enable a proper undetStanding of the counts to be re￿h¢d. chart¢r￿ Certified AcCoUnt￿ts Innes & Par￿ffj Limited Inne8 House 18 Shairps Business Park Houstoun R￿d Livingston EH54 5FD . 2025 Pagc 4 |+P Innes & Partners CharrEred CÈrtlfied Accountant5 Denn tist Church SCIO Statement of Financial Activitiesfor the year ended 28 February 2025 Totsl Note Unrestricted Fumls Unrestricted 2025 2024 Incon Donations and148¢ies Charitable Actsvities InvegtnKnts Other 73,238 50 73238 50 81,885 1,497 81,885 1.497 1,579 1,579 84JO7 8£307 927 927 Totsl Iwon 84.309 84,309 ExpeThllture Raising Funds Charitable Activities 166 87.566 166 S7￿66 87,732 359 81153 359 82,153 82,512 Tothi ExpeNlllure 87.7J2 81512 Net I[Mu￿(e4￿￿11ture) (3,425) (3825) 1.797 1.797 Tr￿￿erS belween futu16 14 Net M0ven￿￿t in FuDds (3,425 (3,425) 1.797 1,7 Reo)nelUation of Funds Yotsl FU￿ Brought Forward Tot*1 Fumls Carrled Fonvard 355,378 355.378 353.581 353.58] 14 351,953 351,953 355.378 355,378 UnrestriLtttl Funds 3Jl,953 351,953 355.378 355,378 Tolal Charlty FundB 14 351,953 351,953 355.378 355,378 The nofrs on pages 7 to 14 form PArt of tlwe AC￿llnts. Page 5 Denn Ba tist Church SCIO Bydlance Sheet as ai 28 F*bYuary 2025 Total Funds 2025 Total Funds 2D24 Nole Unrestrl¢t¢d Fllnds Fixed Assets Tangible assets Total Flxed Assets 65.￿0 65,000 6&000 65,000 65,1100 65.000 Current Assets Investments r)ei)tors Cash at Bank and in Hand 208,915 10,509 70.359 208,915 10,509 70.i59 289,783 199,5QO 1,528 91.846 Tot*1 Curren¢ Assets 289.783 292,874 Llabllltl Creditors failing due within on¢ year Ne¢ Current As$*tsl(Lknbllltles} 12 2.830 2.830 286.953 2.496 28fj953 290,378 Totsl knets less Currcnt Llabllitlu 351,953 351,953 355.)78 IYe¢ A&9ets ij 351,953 351,953 355,378 The Funds of the ChArlty UnTestricted Funds 351.953 351,953 355,J78 Totsl Ch•rlty F￿ndS 14 351.953 351,953 355,i78 The notes on pa8¢5 7 to 14 fomi pArt of these acco The accounts w¢rr approved by the tnJ51ee5 On .. 2025 and signed on their behalf by: Page 6 Denny Baptist Church SCIO Notes to the FAnanclAI Statement$for the year ended 28 February 2025 l. A(eounting pdlcles BaslJ ofpréparttrlmi of¥olng concern The financial statements have been prepared in accordance with A¢coun¢in8 and Reporting by Charities.. Stgltement of Recommended Pra¢ti¢e applicable to charities preparing their #¢¢ounts in accordance with tbe Financial Reporting Standard applicablc in the UK and R¢public of Ircland issued in October 2019, the Financial Reportin8 Standard applicable in the UniteA Kingdom and Republic of Ireland (FRS 102), the Companies Act 2006. the Charities Trnstee lllvestment {Scotland) Act 2005 And the Chsritie8 Ac￿u￿16 (Scot]and) Reg￿latIonS 2(XJ6 (as amended) and UK GeneT8lly Accepted Accounting P￿tICe. The a¢¢ounts bave b¢en prepared urtdcr the historical cost convention with items recognised at cost or transaction valu¢ unle55 otherwise stated in the relevont note to these accol￿t8. The accounts are prepared on a 8Oill8 Concem basis &% the TTU8tees consider th&tthere are no material uncertainties about the ChuTch'8 ability to continue &8 a going c0ft￿. The fillancial 5taiernents are presented in ster]in8 which is the fimctional curroncy of the charity 2nd rounded to th¢ nO￿t £1. The Ch￿lty ha5 iakcn advantage ofthe provi5ion5 in tho SORP for chaTitie5 applyins FRS102 Updat¢ Bull¢tin l ￿ publish¢d on 2 F¢bruary 2016 and does not pr¢pare & St•t¢m¢nt of C&sh Flows. The ChaTity tne