reenock BAPTIST CHURCH TO IVOKSIIIP l Tf) SERVF TO CAKE Greenock Baptist Church SCIO Report and Financial Statements 31 March 2025 .qqiii] I Scottish Charity No SC051586 Gr¢A•nook Baptsst a)uroh SCIO The Truslee8 of Greenock Baptlst thiu-ch, who are also tl-ie Leaoerstr_ip of the church, present their annual repo-t and financial stateDent for the period eided 31 arch 20£5. Tkne finannial stat&rnents httve been Pre￿ared irL accordttnce with the accountir.g policies set out not& I to the cSccounts arjd cO￿PIY with the Charities and Trlls-ee Investment Igcotlandl Act 2005, the C_iaritLes Accounts Iscotlandl Reryulation￿ 20D6 las aJnended} and Accounting and Reaorting by Charl-les: Statement of Reccrnmended Practice. Charit contact infor]ll8tion liame Greenock Baptist Church SCIO ScOtt￿Sh Charlty Nunber SC051586 Addre88 st Andrew Square Greenock Postcooe PA15 IHG Website wkiw. greenocKllaptLSt. org Facebock Greenock Bapt13t Church CharLt Trugteos Page I reenock Baptist aiurch SCIO TRUSTEES ANNUAL REPOR Fot thé period and8d 31 March 2025 STRUCTURE , Go￿RNANcE AND MANAGEMKNT Constitution The Charity is a Scottish Charitable Incorporated Organisation la SCIOI It was registered in its current legal from 14 February 2022. The charity wa3 previously an unincorporated charity but changed it8 forrtL to a SCIO. The assets of the unincorporated charity were transferred to SCIO on l June 2022. The governanoe of the Church LS laid out in the Church Constitution whLch was adopted by the Church Lvlembers at the Half-yearly Members, Meeting on 27th Novernber 2019. ManagaThent structurè Bein(J congregational in structure, the overall rnanagement of the Church is in the hands of the MeLnbers of the Church. However, the day to day running of the Church and the financial accountability is delegated to the Trustees of the Church along with certain other delegated powers. The Trustees are the Pastor and the Èlected Deacons of the church. The Deacons are elected by the Metthers and serve for three years before standing down, although a Trustee may serve for further periods of three years if nominated and voted for according to Section 58 of the Con3titution. The Trustees all serve on the Leadorship Tean in the Church. The Of f ice-bearers of the Church are the Pastor, the Trea3urer and the Secretary. The Pastor is called to serve as Pastor by the members and will continue as such for the whole time he is Pastor. The Secretary and Treasurer are appointed by thè members to serve for three years, in the same way as the other Deacons. The Leadership Team hold regular meetings to manage the running of the Church. They also arrange at least two Members, Mootings annuallyi the Annual Mernbers, Meeting and the HaLf- Yearly Members, me@ting. HoTiqeYer, other Nembers, Meetings may be arranged by noLice from either the Trustees or Members to respond to specific issues which nay arise. OBJECTIVES & ACTIVITIES Charitable Purposes The Churchls purposes are the advancement of the Christian £aith primarily in Greenc>ck and also throughout Scotland and the rest of the World by aLI means consistent with the teachings of the Christian Bible, incLuding worshipr trLinistryi ission prayer, witness, education, cornmunity service and the support of agencies and individuals and other chariLabLe organisatLons involved in Christian missionary work and the reLie£ of poverty or other social need8. In pursuance ot the Purposes, the Church shall have all powers required to Lmplement the Purposes and shaLI also have power to do the following so far as con8LStent WLth the terllLS of the Act; To carry on any other activities which further any of the Purposes. To do anything which may be incidental or conducive to the furtherance 0£ any of the Purposes. These purpose3 are iThbedded in the church logo, "To Worship,. To Serve,. To Care. Page 2 GrÈènook Baptist Churclh SCIO TRVSTEK8 ANNUAL REPORT (contl d) For the period eDded 31 March 2Q25 Summary 0£ Main AcEivitiÉs in relation to the objectlVSB The main activities of the Church are the Sunday Morning Worship Service which take place each Sunday at 10.30 aTr. This service 18 live-streamed on the Church You-Tube Channel. There also is an evening Sunday Service, at 6. 00 prn, which runs from March to June, then September to October each year. There is a creche, a Primary Sunday School and a young person's Bible Class held during the second part of the Sunday tvIorning Service. There aro two Prayer Meetlngs. One rtLeetLngr which also includes Bible Studyi LTLeets each trJednesday morning in the church building. Tho other prayer meeting is online each Wednesday evening. The Leadership Team meets once a month on Thursday mornings. .The church holds a hoLiday club for Prinary School children during the schools, October Holidays. he church runs a Bereavement Collrso for the comrtLunityi scheduled according to deroand. This course 18 a pro£essionalLy produced course basèd on videoed sessions which are foLlowed up by times of sharing and cliscussion among the participants. TFLe church purchased the course and th03e f rom the fellowship acting as facilitators have gone through a training session before they can take part in the running 0£ the course. Al80, depending on demand, a Christianity Explored Course is run for the local community. This is. an opportunity for any person in the community to consider the claims of Christianity and to have an opportunity to ask questions and share their views. A Men, s Shanty Choir, run by the church worship leader, llLeets weekly in the church building. The songs aro Christian in content, but sung In the shanty style. This group has reached the level of performance where tho group has been irLVited to take part in events out with the church. It also performs at other events held locally. The church 3upport3, f inancially and prayerfullyi several Christian Charities, the "BMS Trqorld Mission" "Open Doors UK and Northern Ireland" "Care for Scotland" and 'Inverclyde Youth f or Christ" The church also raises funds to support 'Children in Povertyr Inverclyde" on an annual basis. Linked wilh the bqount Kirk, the church has helped to support a local youth club, "Young Lif e" Three youths from the church attend this club each Friday evening and some of the ohurch Thetnbers help in the running o£- this group. church also helped to support the week-long outreach led by an invited group from Lhe USA and linked Lo "Young Life Church facilities aLso are used by a number of local groups not linked to the church. Page 3 Greenock Baptist Church SCIO TRUgIEES ANNUAL REPORT (oontiT d) For thÉ pariod ended 31 Matoh 2025 Achievements and P8rformanca The church has continued to function successfully over the past year. The nunther of people attending the church services has increased steadily over the year and now has a SLgnificant nurnber Df African families participating in the worship services* some of whom also have joined the church as formaL members. The church fellowship has continued to support the church work financially so that the incorne has continued to match the budget set at the beginning of the financial year. The positive bank balance has allowed the church to keep aside a healthy contingency fund for unforeseen expenses. Once agairl, "Children Poverty Inverclyde" has allocated their holiday acconuftodation to two church families so that they can hava a farnily holiday in a holiday park near Dunoon. This holiday was gratefully received by the two faTnilies selected and was something which they could not have afforded themselves. The church has still rrlanaged to 8et asLdÈ approximately IO% of it8 congregational income to support the Christian Charities with which it is linked. The church also has responded financially to other Disaster Appeals and Trqar Appeals. The church has built up links with the businesses in Lhe vicinity of the church. This hag included visits to all the local busine8ses in the area 0£ the church. There also was a small gift handed to each of the businesses as well as invitations to the Easter and ChristTnas servicès hèld in the church. These links will continue in the future. Since installLng a defibrillator outside the church, the church has Lun a training course led by St John's Anthulance personnel, on CPR and the use of the def ibrillator. This course is open to all the businesses near the church as well as ahurch Tnembers and others interested par'Lies. he response to this course has been encouraging and the intention is to continue to offer such training on an annual basis. The ohurch ha3 continued to of£"er the Satne Support, pa8toLaL ancq spiritual, to the fellowship. Training has been given to all those Working vqith children in the church as well as any others in the felLowship regarding Saf eguarding Children. The church policy on Safeguarding is available to anyone via the church website. This also includes the church booklet, "Working with Children" which outlines what is expected of any church children, s WDrker. planB for the Future The Leadership continue to consider how best to reach out to the comunityi spiritually and in practLcal ways. here also is the intention at looking for further ways to involve the 'new Scots" (those from out WLth the United KingdorrLI who are atLending the sunday Services, in the work of the church. As part of. this the Leadership intend to adopt a proactive approach in offering opportunities for others tD paLtLcipate Thore actively in the running of the church. There also is the aim of encouraging those who are not mernbers of the church, to consider taking Lhe step of- corning into full mertthership of the church. Page 4 Qreenock Baptist Church SCIO RUSTEIS ANNUAL REPORT (contl d) For thé pèriod Èndad 31 March 2025 Plans £or the Future (contfd) There are plans to continue to enhance the church buildingi both the internal facilities arld also the external buildingi in order to rnaintain the present high quality of the premises. The rnanse buildingi too, WLII Continue to be under review to rAaintain the fabric of this property. The Leadership continue to CC>nsider how we, as a church, can share the gospel with those out WLth the church. The church will continue to support, as best we can, our Christian brothers and sisters who suffer hardship and persecution in so many places across the world. This includes prayer support, but also financial support whenever this is possible. FINANCIAL REVIEW Brief Review of Charity, s Financial PositLon Due to the giving of the congregation, church has continued to remain solvent and to hoLd a reserve fund well in excess of the £30, 000 agreed by the Thembership. The anrlual income and expenditure are evenLy balanced, with no significant cutbacks being neces8ary. The Treasurer and the Leadership as a whole, are committed to ensure that this state continues. Those of the fellowship are encouragÈd to give through the HMRC Gift Aid Scheme, which allows the church to claim back a significant return froTr the individual giving. The church funds are held in safe banking accourlts and there are no investments in stocks and share8. Those 0£ the fellowship are encouraged to give through the HtVJRC Gift Aid Scheme, which aLlows the church to clailn back a significant return f roTll the individual givin(J. Investraent Policy and R&turn8 SIE ManageJLgnt The Churchl s Li8k management 13 reviewed and governed by the LVJernber8 who delegaLe the day to day running to ILS Leadership TeattL. 'Ehe principal risk and uncertainties the charLty faces are reviewed and policy procedures and systems are established and implerftented to mitigate those risks. The church funds are held in variou8 accounts to limit the risk to these funds and also to maximise the interest achieved f or the church. R&s8rva8 As Stated above, the church ha8 set aside £30, 000 in reserve which would represent about six months church running costs. Page 5 Gr88nock Baptigt Church SCIO TRUSTEES ANNUAL REPORT {contl d) For the poriod ended 31 March 2025 Brief Review 0£ Charity, s Finanoial Po8ltion The church has continued to remain solvent and to hold a reservo fund well in excess of the £30, 000 agreed by the membership. The annual incoThe and expenditure are evenly balanced, WLth no signif icant cutbacks being necessary. The Treasurer and the Leadership as a whole, are comitted to ensure that this state continues. oth•r Information Those who have attended the church, either as members, as adherents or as visitors, have all reported the friendliness of the fellowship. The church services are built around: The seruLon which is presented in a clear manner, augmentÈd by PowerPoint Presentations which help f ocus the congregation. The sermons are BLble based and designed to encourage and challenge the congregation, to help sp￿ritUal growth 0£ the congregation and to prepare and enable the congregation to put tho Ward into practice. Tho musLC 18 normally led by a guitari8t and an accompanying singer. The hymns include both modern and traditional hymns. Near the end of the financial yeari a srnaLI worship band has been set up. In support of this, the church has purchased a fuLI-size piano organ for this worship group. When the worship leaders are not present, video hymns are used. BibLe Reading. There are two Bible Readings at the morning service. One, at the start 0£ the service is a help for the congregation to focus Dn J8sus as they prepare for the service. The main Bible Reading is taken by a different volunteer each week and is linked into the sermon. Prayer. Prayer LS essential to all that the church does. The service is cornmitted to the Lord in prayer near the start of the Service. There aLso is a prayer after the offering is upli£ted. There also is a small Prayer TearcL on duty each Sunday for any person in the congregation to seek an opportunity for personal prayer. There is an all-age address, suitable for both the younger Eolk and the older congregation. This often involves participation froLn the Sunday School children There is a time of fellowshLP after the morning services at which tèa or coffee is available as well as bi8CUlts and often cakes. There 18 no charge for 'Lhese refreshments although a small of fering box is available to anyone wishing to contribute to the cost of providing thi8 service. More information about the church can be found on: The church You Tube Channel; the church Facebook page; the church website. Page 6 Grognock BaptL8t Church SCIO TRUgTEES ANNUAL REPORT Icontl d) For the period ended 31 MartJh 2025 TRUSTEES r RESPONSIBILITIKS statement of Trustees, Re8pon8ibilitla8 The Trustees are responsible for preparing the Trustees, Annual Report and the f inancial statercLents in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) The law applicable to Charities in Scotland requires the Charity Trustees to prepare financial statements for each financiaL year which give a true and fair view af the state of affairs of the charity and the incoming resources and applicatic>n of resources including the net income and expenditure of the charity for that period, In preparing the Financial Statements, the Trustees are required to: Select suitable accounting policies and Lhen apply them consistentlyi Make Judgements and estimates that are reasonable and prudent,. state whether applicable accounting standards have been followed, subject to any departures disclosed and explained irl the financial statements; Prepare the Financial Statements on the going concerrL basis unless it is inappropriate to presume that the charity will continue in business,. and Observe the methods and principles in the applicable SORP. The Trustees are responsible for keoping proper accounting recordsi T1￿hleh dLsclose with reasonable accuracy at any time thè financial position of thè charity and enable thern to ensure that the financial statements comply with the Charities and Trustee Inve3tTrent Iscotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended) They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for thè maintenance and integrity of the Charity and f inancial inf ormation included on the ChariLy' s web8lte. Legislation in the United Kingdotn governing the preparation and dissemination of Financial Statements Tray diff er f rom legi31ation in other Jurisdictions. Page 7 Greenock Baptist Church SCIO RUSTEES ANNUAL REPORT (eontf d) For the ￿tIod endod 31 March 2025 r. . Declaration The trLStees declare that they have approved the trustees. Eeport above. Page 8 Gtaenock Baptsst Church scIo INC(X AND EXPKNDInlRE ACCOiTNT For the period andéd 31 Marah 2Q25 Note 31 Vjarch 2025 31 Marah 2024 IncoTra General Of f erings Gif t Aid Interest Onward Rental Income Special Donation Fabric Fund Piggy Bank Kidron Donations Sunday School Donation Bank Compensation Bank Charge3 Refund 58,441 12,881 1,676 5,085 3, 922 56,376 12,778 L,486 1,795 2,842 1,375 4,OL5 4,380 IDD 214 50 293 75 86,519 81,342 Kxpanditura vangelism inistry Expenses Mansè Council Tax Mansè Insuranoe Manse Phone Church Costs Independent EXa[￿ner & Payroll Fees Equipment & Computer Costs Onward Fabric Fund 1,241 41,401 3,113 1,069 324 211, 305 1, 384 1,812 5,533 3, 697 1,575 3LI,339 3,049 486 324 28, 307 1,331 197 1,860 1, 935 6{a) Repairs Total Expendituze 83,879 77,403 Surplus For Yaar 2, 640 3, 939 All funds are unrestricted. Page 9 Greenock Baptist Chutch SCIO 8TATEh1ENT OF RECEIWS & PAYMKNTS As at 31 March 2025 Total Funds 31 March 2025 Total Fund 31 March 2024 Note Incoung R•8ouroes Voluntary Irlccime Activities f or Gonorating Funds Investraent Income Grants 80, 887 3, 822 I, BIO 76,721 2, 842 1,779 Total Incoming ￿sOUrceS 86,519 81,342 RaÈouroes Expended Charitable Activitiès 83,879 77,403 otal Resources Expended 83, 879 77,403 MOVEMENT IN FIJ14DS 2,640 3, 939 otal Funds Brought Forward 63, 326 59,387 Total Funds Carried Forward 65,966 63,326 All funds are unrestricted in the Current and prior year. Page 10 Grgenock Bapts¥t Church SCIO As at 31 March 2025 At 31 March 2025 At 31 March 2024 Bank Balancas Balance at l April Surplus in year 63.326 2, 640 3, 939 Balance at 31 ￿jarC.￿ 65, 966 63, 326 other A886ts Manse Forsyth street & ChuLch Building Gif t Aid DebtDr 353, 479 2,éaO 353, 479 2,500 356, 079 355, 979 other Independent Examiners Fee HMRC Faye Haat and Light 960 6J2 498 900 572 62L 2, 060 2,093 Approved by t.ie T-uataes and signed on their behalf on 21 NoveTrber 2025. Grgenock B8pti8t Church SCIO Page 11 No￿Es TO FINANCIAL S￿A￿E￿N￿8 For the period ended 31 March 2025 Aooounting Poliaie8 (a) Basis of ptepatatson and assassment of going concÉrn The financial statements have been prepared under the receipts and payments basLS Ln accordance with the Charities & Trustee Investment Iscotlandl Act 2005 and the Charitie8 Accounts (Scotlandl ReguLations 2006 las amended) The Church constitutes a public benefit entLty as defined by FRSIO2. The Trustees consider that there are no material uncertainties about the Trusti abilLty to continue as a going concern. (b) Fund accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the generaL objectives of the charity. All funds are unrestrictÈd. Page 12 Greenook Bapt18t Church SCIO NOTES TO THE FINANCIAL s￿A￿￿KN￿s For tha périod ￿d￿d 31 March 2025 otal Funds 31 March 2025 Total Funds 31 March 2024 Voluntary Inc¢)ma Of f erings Gift Aid Fabric Fund Onward Special Donations Piggy Bank Sunday School Donations Kidron Donations 58, 441 12, 881 dl,380 5,085 56,376 12,778 4,015 1,795 1,375 118 50 214 loo 80,887 76,721 Activities £or Generating Funds Rentals 3, 822 2,842 3,822 2,842 Investment Income Bank Compensation Interest Reoelved Bank Charges Refund 75 1,676 59 293 1, 486 L, 810 1,779 Grants No Grants Awarded In Year CharitabLe Acknvitsèa £vangeLisIn Onward MirLlStry Expense3 MatLse Council Tax Manse Phone & Insurance Church Costs (Soe note 6a) Equipment & CoTnputer Costs Fabric Fund Repairs Independent Examiner & PayroLI Fees 1, 241 5, 533 41,401 3, 113 L, 393 24,305 L, 812 3, 697 L, 384 1,575 1,860 38,339 3,049 810 28,307 197 1, 935 1, 331 83,879 77,403 Page 13 Greenook Baptiat Churoh SCIQ No￿￿9 TO THE FINANCIAL STATRMENTS For thé pariod andad 31 March 2025 Total Funds 31 March 2025 Total Funds 31 March 2024 6a. Church Costs Download Worship Videos Donation EnveLopes Baptist Union Dues Copyright License Donations, Gifts & Flowers Insurance Maintenance Social Costs stationeryr Supplies & Postage Heat & Llght Telephone Broadband Bank Charges Sundry Expenses Church Magazine Cleaning Child Protection / Data Protection BMS Visit Hardship Assist/Fund Loan Def ibrlllator Hall Hire Adroin Progra IDO 87 2,820 528 6,OB8 4,229 453 329 124 4,277 778 52 81 2,820 506 5,848 4,111 1,177 241 325 5,109 778 307 361 3,212 197 186 50 407 475 3,212 215 1,600 1,230 120 120 24,305 28,307 Trustees ReThun8ratson & Expansés DuLing the period one Irustee received gross remuneration of £39,416 12024 £37,532) for his role in the church. Gro38 remuneration includes Salaryi ployers NI costs, Employers Pension costs and mileage. The church also incurred expenses of £4,506 12024 £3, 8591 in relation to the manse which is occupied by a Trustee and their family. Page 14 WELSH WALKER 179A Dalwwle Bt£•• Gr8enock A15 IBX T81. 01475 722233 INDEPE14DENT EY￿INER1 S PIFORT TO TRUgTIE8 CF G￿l4)CK &4PT18T CHURCH SCIO I report on the account8 of the Charitv are set on pages l Eo 13. -or the period e.ryded 31 Narch 2025, whlch Respactsv8 rasponsibilitsas 0£ trustses and examiner The charity's trubtees are respoLisible tor the preparation 0£ the i4ccounts ILI accordanre with the terrr.5 of the Charities and Trustee Investnent (Scotlandl Act 2J05 and =hc Char"t"'CS *nccounLs (Scotlandl Rpgulationg 2006 las amended) -harity trustees conaider that the audit reqJirement 0£ Regulation IDIII Idl of the 2J06 Accounts Regulations does not apply. Lt is tAy responsibilit.y t.o examine t.hp. a-p.aiiit.8 a.g rp.qui.red iiider .sec,ti cn 4411} Icl ot the Act ancl to state Tr7hether particular matters Lave. c.ome. ta Thy attp.ni.ion. Ba818 0£ indapgntht exall￿ner, 3 ststenont My exar.iThation is caLried out in accordance with Replation 11 0£ the 2GJ6 A-counts Reryulations. An examination includes a review of the a¢covnting recorcjs kept by -he charity anc a _￿￿pariS0n cf the acoounts pre5en-ed wi-h those records. includes consideration of any ur_usual iEams or disclosuie5 in the accounts and seeks explanationg -rorrL the trustees conce-niTLg any suc_i rjatters. T_he procedures und-rtra.