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2025-08-31-accounts

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Westwood Baptist Church SCIO Scottish Charitable Incorporated Organisation (SCIO) Registered Scottish Charity Number SC051496

Trustees’ Report and Financial Statements For the year ended 31 August 2025

WESTWOOD BAPTIST CHURCH SCIO

Contents of the Financial Statements for the year ended 31 August 2025

Page(s)
Report of the Trustees 3 - 8
Report of the Independent Examiner 9 - 10
Receipts and Payments Account 11
Statement of Balances 12
Notes to the Financial Statements 13 - 15

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WESTWOOD BAPTIST CHURCH SCIO

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.

Status of Charity and governing document

Westwood Baptist Church SCIO is a Scottish Charitable Incorporated Organisation (SCIO) (SC051496). It has a single tier structure and as such the Trustees are the members of the charity.

Westwood Baptist Church is congregational in government with the responsibility for its day-to-day running being undertaken by the Trustees who comprise Pastor, Family and Community Pastor, Secretary, Treasurer, Elders and Deacons, all of whom collectively form the Leadership Team.

The church is run in accordance with its Constitution and Guidelines.

Aims and affiliation

The aims of the church are in line with its Mission Statement – Deeper, Closer, Wider.

DEEPER as disciples

We want our church to be a place of rich, fertile soil that encourages deep roots of growth.

We want to help you mature in your personal walk with God.

CLOSER as community

We want to build community it is part of our DNA.

We seek to build a close community… a family… a real fellowship where all find the church to be a safe community place.

WIDER in our witness

As a church we want to share our faith. To share the good news about Jesus. We want our church to be a light in the community, our workplaces, neighbourhoods and social circles.

The church is affiliated to the Baptist Union of Scotland.

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WESTWOOD BAPTIST CHURCH SCIO

Report of the Trustees for the year ended 31 August 2025

Trustees and Office Bearers

The Trustees who served during the year and to the date of this report were as follows:

Trustees

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Title deeds to the properties owned by the Church or in which the Church has a secured interest are held in the name of the Church.

Trustee Recruitment and Appointment

The Trustees are those who are appointed by election as set out in our Constitution.

The number of Trustees is within the number allowed, as specified at Clause 54 of the Constitution.

The election, retirement and re-election provisions are set out in Clauses 60- 63 of the Constitution.

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WESTWOOD BAPTIST CHURCH SCIO

Report of the Trustees for the year ended 31 August 2025

Objectives and activities

Charitable Purposes

The church's objectives are the advancement of the Christian faith, primarily in its immediate neighbourhood, but also in the town of East Kilbride 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, including worship, ministry, mission, prayer, witness, education, community service, and the support of agencies and individuals and others involved in Christian missionary work and / or the relief of poverty or other social needs.

Summary of the Main Activities in relation to these Purposes

Sunday worship services and young people's learning groups, monthly church prayer meetings and fortnightly intercessory prayer group meetings, monthly services held at Abbey Lodge Care Home, monthly men’s group meetings, thrice weekly preschool groups, weekly warm welcome café, weekly youth group, weekly sporting memories group, weekly kidz zone group, weekly foodbank, fortnightly home group meetings, regular trauma healing sessions, CAP money management sessions, parenting sessions, marriage / relationship sessions, discipleship sessions, and Alpha courses, annual community summer fun day, and annual community Christmas fun day.

Achievements and performance

As we reflect on the past year, we are grateful for the many ways God has been at work in and through our church community.

Community Engagement

We held our first Christmas Community Fun Day on 30th November 2024, complementing our annual summer event. Both were highlights in our calendar, drawing in many families—some for the first time. The Summer Fun Day on 16th August 2025 welcomed around 200 people, most of whom are not part of our Sunday worship. The MAF aeroplane parked in our car park was a particular draw! These events continue to be valuable opportunities for connection and outreach.

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WESTWOOD BAPTIST CHURCH SCIO

Report of the Trustees for the year ended 31 August 2025

Weekly Ministries and Courses

Our weekly ministries have continued with faithful support from our volunteers— thank you all. We remain committed to being openly Christian in all we do, offering to pray with people where it would be helpful and sharing our faith with humility and love. We have also offered evening courses such as Trauma Healing, Parentalk, A Mind of Their Own, and CAP Money Coaching, signposting them where helpful. Our deepest desire is to see lives transformed through faith in Christ. Encouragingly, three people currently attending our Alpha Course are exploring Christianity after connecting with us through various avenues.

A Growing Heart for Prayer

Last year, we sensed God calling us to deepen our commitment to prayer. Since the New Year, attendance at our monthly prayer meetings has grown, and the atmosphere has shifted. We still have a long way to go, but this renewed hunger for prayer has shaped our emerging Vision Plan and is guiding our direction for the years ahead.

Celebrating Cultural Diversity

A standout moment was our African Evening on 31st August 2025. We expected 60 attendees – nearer to 100 came! We shared a beautiful meal, heard inspiring stories of church life in Africa, and experienced powerful African Christian worship. It was a profound experience that impacted many people there. We are blessed by the growing number of African families in our church—truly an answer to prayer. This calls us to embrace cultural understanding and integration, a theme that has also influenced our Vision Plan.

Looking Ahead

All of this feeds into the Vision Plan we will introduce at the AGM. It is not a checklist of tasks, but a call to trust God as He leads us into the unknown. We are excited – and yes, a little nervous – as we hand over more control to Him and step forward in faith.

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WESTWOOD BAPTIST CHURCH SCIO

Report of the Trustees for the year ended 31 August 2025

Financial review

Principal sources of funding

The church receives its funding by way of weekly offerings, gift aid donations, nongift aid donations, and grants.

Results for the year

As a result of a surplus for the year of £2,904 (2024: £7,743), the church held total funds amounting to £81,268 (2024: £78,364) at the year end, split between the general fund of £77,471 (2024: £72,450) and designated funds of £3,797 (2024: £5,914).

Reserves

It is the policy of the church to maintain unrestricted funds at a level which equates to approximately three months unrestricted expenditure plus £10,000 for unforeseen repairs and / or maintenance of the church building and that allows sufficient funds to enable the ongoing work of the church to be maintained. The General Fund on page 11 at 31 August 2025 amounted to £77,471 (2024: £72,450), which is above the required level.

Donations and gifts

The church makes donations from its unrestricted income to individuals and organisations that are generally known to the Trustees and the church. The beneficiaries are involved in activities or ministries compatible with the church’s objectives.

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WESTWOOD BAPTIST CHURCH SCIO

Report of the Trustees for the year ended 31 August 2025

Administrative information

Registered office

Bankers The Royal Bank of Scotland 158A Fenwick Road Giffnock Glasgow G46 6XW

Approved by Trustees on 16 December 2025 and signed on their behalf by:

Trustee / Secretary

Af

8

WESTWOOD BAPTIST CHURCH SCIO

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 11 to 15.

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 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

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. 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

  3. 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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WESTWOOD BAPTIST CHURCH SCIO

Report of the Independent Examiner to the Trustees for the year ended 31 August 2025

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Managing Director

Innes & Partners Limited Innes House Chartered Certified Accountants 18 Shairps Business Park Houstoun Road Livingston EH54 5FD

Date: 16 December 2025

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WESTWOOD BAPTIST CHURCH SCIO

Receipts and Payments Account for the year ended 31 August 2025

Notes
Receipts
General Offerings
Gift Aid Offerings
HMRC Tax Refund
Bank Interest Received
Donations Received
Total income
Expenditure
Staff Costs
4
Pastor Expenses
Pulpit Supply
Maintenance – Church
Missionary Support and Donations
5
Catering Expenses
Cleaning Expenses
Heat, Light and Electricity
Rates and Insurance
Subscriptions and Licences
Photocopier, Stationery and Postage
Training
Telephone and Computer Costs
Church Activities
Staff Expenses
Professional Fees
Sundry Costs
Total Expenditure
Net Increase in Cash for the Year
Transfer Between Funds
Surplus after Transfers
Cash Balances Brought Forward
Cash Balances Carried Forward
General Designated
Fund
Funds
£
£
12,042
3,329
63,502
-
18,036
-
571
-
1,170
-
2025
Total
£
15,371
63,502
18,036
571
1,170
98,650

59,462
1,112
200
4,792
9,758
299
250
7,786
2,630
1,122
943
-
712
5,663
275
492
286
95,746
2,904
-
2,904
78,364
81,268
2024
Total
£
11,979
68,927
18,448
1,348
-
95,321
3,329
100,702
59,426
-
1,112
-
200
-
4,792
-
8,874
884
299
-
250
-
7,786
-
2,630
-
1,122
-
943
-
-
-
712
-
1,101
4,562
275
-
492
-
286
-
54,730
2,539
150
1,025
9,189
349
440
7,737
2,482
548
778
355
905
10,838
162
474
258
90,300
5,446
92,959
5,021
(2,117)
-
-
5,021
(2,117)
72,450
5,914
7,743
-
7,743
70,621
77,471
3,797
78,364

~~11~~

WESTWOOD BAPTIST CHURCH SCIO

Statement of Balances as at 31 August 2025

Notes 2025 2024
£ £ £ £ £ £
Opening Surplus’ Closing Opening Surplus’ Closing
Balance forYear Balance Balance forYear Balance
Bank Balances 78,365 2,904 81,269 70,621 7,743 78,365
Represented by:
Unrestricted
Funds
5
General Fund 77,471 72,450
Designated Fund 3,797 5,914
81,268 78,364
Statement ofAssets at 31 August2025
CurrentAssets:
Tax Reclaim Due 2,380 2,644
2,380 2,644
Statement of Liabilities at 31 August2025
Independent Examination 600 -
600 -

The financial statements on pages 11 to 15 were approved by the Trustees on 16 December 2025 and signed on their behalf by the undernoted:

Trustee

The notes on pages 13 to 15 form part of these financial statements.

MMA

fi

WESTWOOD 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 of financial statements

The financial statements have been prepared on a receipts and payments basis.

Receipts and Payments Account

For the purpose of the Receipts and Payments account as shown on page 11, 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.

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 reimbursement of expenses

During the year, the Church Pastor, Mark Pexton, who is also a Trustee, received a salary of £39,018 (2024: £37,244) in relation to his role as the Church Pastor. He also received reimbursement of expenses amounting to £1,112 (2024: £715).

During the year, the Church Family & Community pastor, Irene Campbell, who is also a Trustee, received a salary of £16,506 (2024: £13,975) in relation to her role as the Church Family & Community pastor.

3. Related party transactions

There were no transactions with related parties during the year to 31 August 2025 (2024: nil).

~~13~~

WESTWOOD BAPTIST CHURCH SCIO

Notes to the Financial Statements for the year ended 31 August 2025

4. Staff Costs and Numbers

.
Staff Costs and Numbers
Gross Salaries
Pension Contributions
2025
£
55,524
3,902

59,426
2024
£
51,219
3,511
54,730

The average number of employees during the year was 2 (2024: 2)

5. Missionary Support and Donations

General Designated 2025 2024
Funds Funds Total Total
£ £ £ £
Institutions
BMS World Mission -
1,657
1,657 1,000
Blythswood Shoebox Appeal -
192
192 -
Mission Aviation Fellowship (MAF) 500
-
500 -
Open Doors 750
-
750 1,000
Tearfund 500
-
500 750
Kerith Counselling 1,200
35
1,235 1,200
See Ability 1,000
-
1,000 1,000
Baptist Union of Scotland 3,570
-
3,570 3,570
EK Churches Group Foodbank 300
-
300 300
Christians Against Poverty 54
-
54 69
Transforming Lives for Good -
-
-
300
7,874 1,884 9,758 9,189

6. Unrestricted Funds

General Fund
Designated Funds
Building Fund
Designated Church Fund
Earmarked Fund
Fellowship Fund
Ladies Group Fund
Total Unrestricted Funds
Balance
at
01.09.24
£
72,450
2,764
2,077
40
941
92
78,364
Receipts
£
95,321
-
2,485
844
-
-
98,650
Payments
£
(90,300)
-
(4,562)
(844)
-
-
**(95,746) **
Transfers
£
-

-
-
-
-
-

-
Balance
at
31.08.25
£
77,471
2,764
-
-
941
92
81,268

~~14~~

WESTWOOD BAPTIST CHURCH SCIO

Notes to the Financial Statements for the year ended 31 August 2025

Explanation of Funds

The General fund represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.

The Building fund represents long term building projects.

The Designated church fund represents projects within the church where the donor states how the money is to be used.

The Earmarked fund represents external projects and specific donations for outside activities and charities (Tearfund, Christian Aid, etc.).

The Fellowship fund represents available money to be allocated at the discretion of the Pastors (for emergency aid to congregational members or adherents, etc.)

The Ladies group fund represents retired ladies in the church and surrounding community, it is a self-financing group.

~~15~~