BROUGHTY FERRY
BAPTIST CHURCH SCIO
scorrisH CHARITY NO: SC051613
TRUSTEES, ANNUAL REPORT AND
FINANCIAL STATEMENTS
for the year ended 31st May 2025
Registered Address:
154 Lawers Drive
Broughty Fery
Dundee DD5 3TZ

BROUGHTY FERRY BAPTIST CHURCH
TRUSTEES, ANNUAL REPORT
for the year ended 31 May 2025
The trustees have pleasure in presenting their report together with the
financial statements for the year ended 31 May 2025.
Reference and Admlnlstrative Information
Charlty Nome
Broughty Fery Bapt15t Church SCIO
Charfty Number
SC051613
Current Trustees
Mr F de Villiers
MrCLim
Mr A Wotson
Mrs H Sellajerah
Mrs K Beattie
Dr O Adegoke
Mr A McRobbie
Mrs M Piggott
Mr D Watson
Rev D Loing
Treasurer
Secretory
(until 18 June 20251
Chairman and trustee until 28 April 20251
(from 18 June 20251
Minlsler
Rev Dr B Tolbot
(acting chaiman from 29 April 20251

Structure, Governance and Management
Conslllutlon
8roughty Fery Baptist Church was founded in November 1876, registered as a
charity on 9 June 1939, governed by its constitution and rules,
The Church officially became a Scott15h Charitable Incorporated Organisation
("SCIO") on l June 2022. This was the legal dote thot the old unincorporated
charity ISCOI 19371 wos offficially wound up and all its assets ond liobilities transfeffed
overto the SCIO {SC0516131. Setting up the SCIO required a new constitulion which
was discu55ed and approved by the membership.
Appointment of trustees
Under the terms of the new constitution, the deacons ond minister are the church's
Trustees. Deacons retire in a rototion based on length of service, with two Deacons
normally retiring each yeor. Elections of Deacons are carried out in accordance
with church handbook.
Objectives and Activities
Chorilable purposes
The advancement of religion.
Activities
Throughout 2024125 the church met in person and hod much encouragement from
the number of visitor5 we had. We continued to offerzoom ottendance as an option
for those not able to meet in person.
We continued to make progress with extending our Ponmurefield premises. required
in orderto better caterfor children and youth ministries. We are happy to report that
during the year. the church appointed a contractor and work on the site started in
July 2025. with an estimated completion dote of November 2025. The works will be
funded through the Building Accommodation and Improvements fund. which at
year end stood at £249,93012023124: £114.2371. The increase during the year was
mainly due to the sole ofourst Vincentstreet premises to Broughty Ferry Presbyterian
Church on 30 May 2025. It has been wonderful to see the development plans they
have for our old church premises, which will hopefully ensure the continuity of
Christian witness from that site in central Broughty Fery for many years to come.
Youth work continued with regular and varied sessions for the church's youth, with
much to be thankful to the Lord for in terms of youth discipleship and ministry. Our
Youth Pastor successfully secured a pastoral role in another Dundee Baptist Church
during December 2024, which was a gain to that congregation and o Ios5 to us.
However, it has been encouraging to have new youth work volunteers come
forward lo keep the ministry going. We are very thankful indeed to our Youth Pastor
for his long ministry in our church, and for the expanded youth team for all their hard
work in this important ministry. Break-thru se55ions and JAM (Jesus and Mel continued
throughout the year.
With the support of our Children ond Families, Worker, we continued to offer a wde-
ranging programme of events and activities lor younger oges. for example toddlers,

Messy Church and JAM Kids (Sunday Schooll. The work has at times been
challenging in terms of lack of volunteers. We are very thankful to our Children and
Families Worker ond her team for all their hard work throughout the year. We
especially thonk her for her unstinting efforts and diligent input into the extension
plans at Panmurefield.
A5 always, we are thankful for the prayer and dedicalion of so many in our
fellowship. especially those who help and support others, often behind the scenes.
Prayer meetings and life groups continued throughout the year. Prayer is of course
the lifeline of any church and we are very thankful to all who pray into situation5 and
5UPPOrt others by listening. prayer and in practical ways.
Life groups generally meet every weeks and provide opportunities for the
church to meet in small groups who study the Bible together and its practical
application to life with the outcome of growing in Christ.
Men's Nights provide opportunities for men within the church to establish and build
relationships with each olher over food. Juring the year, Women's fellowship nights
started up which proved popular.
Flnanclal revlew
We are grateful to the fellowship of Broughty Ferry Bapli5t Church. who have
generously helped us to meet our financial needs.
The total receipts this year of £257.395 was £104,118 higher than the £153.277
reported last year. The main movement was the receipt of £l15.226 from the sale of
St Vincent Street. with other income streams showing o decrease of (£1 1,1081 or
(7.2%) from the year before. This was mainly due to a donation of £IO.OCX) and a
legacy of £1.000 that were received in 2023124. Recurring giving was therefore
pretty stotic year on year. Gift Aid is included in these figures. During 2023124, we
claimed Gift Aid for the 2021122 tox year. totalling £17,906. During 2024125, we
claimed up to the 2022123 tax year, totalling £21.915. These amounts were
Ironsferred to the Building Accommodation ond Improvements Fund in orderto help
with the planned extension. Hall hires totolled £22,559 which was £1.201 less than last
year, but interest on the RBS deposit at £2.551 was £1.809 higher than last year.
Our total expenditure of £122.707 w05 £14,466 lower than the £137.173 last year. The
main reasons for the decrease were Ukraine p051oral ministry costs of £1 0,223 during
2023124 (the project stopped durtng 20231241. and £6,905 lower fabric costs during
2024125. This was because lost yeor's fabric costs included professional fees for the
extension project of £9,334 whereas this year was smaller improvement5, for
example to the staging.
As usual, we paid our full capitation charges to the Baptist Union. and made some
donations. Further details of what we received and paid is included in Notes 4 to 7.
The main donations made in the year include £2.1)(J) in support of Homish Rice
studying at a French Bible College, two quorterly donations of£250 each to Scripture

Union (Taysidel and International Mission to Jewish People and quartedy
donations of £5CK) each to Scripture Union (Taysidel and BMS Chad h05Pltal. In
addition, we donated £800 as love gifts to supported missionaries, £200 to St Mary'5
Community Church Food Bank from Christmas offering, £600 to BMS Harvest. £1,120
to Carpathian Aid from donations received and £505 towards Boptis15 in Northern
Myanmar. In addition, we also supported Nilapu and Susmito in India with rent and
living costs totalling £825.
We are thankfvl that we generated net receipts of £134.688 (compared to £16.104
last yearl. mainly due to the sale of St Vincent street on 30 May 2025.
Consequently, our bank balance increased during the year. The total amount in the
bank as at 31 May 2025 was £282,255131 Moy 2024.. £147,567).
Here is a summory of the various Funds held by the church as at 31 May 2025:
Fund
balance
brought
forward
Fund
balanc
carrie
￿e￿Ipts Payments Transfer5 forwar
Fund name
Climate Action
Building accommodation and improvements
Salary donatlons
Ukraine ministry
Vnrestrirted funds
otal funds
1,385
114.237
1,385
21.915 249,93
115,326
7CK)
11,5481
171Xll
14671
32,412
147,567
467
22,3821 30.94
282,25
141.369 1120,4591
257.395 {122.7071
Reserves policy
The Trustees, policy is to retain unrestricted funds of at least £30,000 in order to meet
commitments and cover any unexpected expenditure. Unrestricted funds at 31
May 2025 stood at £30,940 {2023124: £32,411 l. which is above the minimum target.
We hove focussed on increasing the Building Accommodotion and Improvements
fund. which stood at £249.930 at 31 May 20251£114.237 at 31 May 20241. This was
mainly through the sale of the St Vincent Sfreet premises, but also by allocating Gift
Aid claims for tax yeors to 31 March 2023 to this effort.
Thanks
Finolly. the Trustees wish to record our thanks to God. who h05 guided and provided
for the church through another year.
Declaratlon
The Trustees declare that they have approved the above Trustees, Report.
Signed on behalf of the charity's trustees:

Mr A Watson
Secretary
Dote:
Mr F de Villiers
Treasurer
Date:

statement of Receipts & Payments for the Year Ended 31 May 2025
Year ended
31 May
Z02
Year ended
31 Mav
2024
Restricted Unrestrlrted
funds
fund
Receipts
Donations (Note 41
Receipts from fundraising artivities (Note 51
Bank interest
Rent from land & buildings
Receipts from charitsble actlvltles (Note 61
SU￿t0￿1
Proceed5 from Sale of fixed a55ets
Total Recelpts
87,368
24,1
2,551
22.559
4,70
14136
87,36
24,2
2.551
22,55
5.407
142,169
115.226
257.395
99,265
22,633
742
23.760
6,877
153,277
loo
700
800
115,226
116.026
141.369
153,277
Payments
Expenses for fundraising activities
Payments relating directly to charitable attivf(ies (Note
71
Grants and donations Inote 81
Governance costs
Total Payments
2,248
111.86
8.17
420
114,117
8.170
420
129.568
7,185
420
2.248
120A59
122,707
137,173
SurplusJlDeficltl for the year
113,778
20,91
134,688
16,104
Transfers between funds
22,382
122,3821
Brought forward funds
115,155
32AI
147.567
131.463
Totsl funds carrled forward
251.315
30.
282.255
147,567

statement of Balances as at 31 May 2025
Year ended
31M
202
Year ended
31 Mav
2024
Restritted Unrestrrcted
funds
fvnd
Cash funds
Cash and bank balances at start of year
Surplus / (Deficit) for yeaf per Statement of Receipts &
Payments
Transfers between funds
Cash and bank balances at end of year
115,156
32,41
147,56
131,463
113,778
22,382
251.315
20,91
122,382
30.94
134.6
16,11
282.255
147.567
Mr A Watson
Secretary
Dote:
Mr F de Villiers
Treasurer
Date:
911 lL,-

Notes to the accounts for the year ended 31 May 2025
l. Basis of accountin
These accounts have been prepared on the Receipts ond Payments basis in
occordance with the Charifies & Trustee Investment Iscotlandl Act 2005 and the
Charities Accounts Iscotlandl Regulations 2006 la5 omendedl.
rhe accounts have been prepared on a Receipts and Payments Basis although their
rurnover is over £250.OX) as a result of a one-off transaction from the Sale of Property.
Income is anticipated to be below £250,000 for the next financial year.
2. Nature and
Ljr
ose of funds
Unrestricted funds are those that may be used at the discretion of the Iru5fees.
Restricted funds may only be used for specific purposes. Restrictions orise when
specified by the donor or when funds are raised for specific purposes.
3. Relcted
transactions
No trustee received any remuneration. During 2023124. £10,000 was received
from Stakam Ltd, a company which trustee, Aiistair Watson owns.
Year ended
31M
2025
Year ended
31 May
2024
Restrirted Unre5tr1cted
funds
fund
4. Donations
Open Plate
General= Stanélng Orders & Envelopes
Miscellaneous
Legacies
7.47
79,79
7,473
79,795
io
8.503
79.762
10,000
1.000
99,265
87,36
87.36
5. Recei
s from fundraisin
General.. Gift Aid
Buildlng accommodatlon and improvements
Ukraine ministry
Fundraising
artiwitie5
21,91
21,915
loo
17,906
4CLI
300
4.027
22,633
loo
2,26
24.1
2.269
Z4.
6. Re¢ei
s from charitable artbvities
Children & Families, Work
Youth Worker
Church Groups
700
70
4,707
5,407
1,200
5,677
6,877
4,70
4,70
700

Yea
ended 3
May 2025
Year
onded 31
May 2024
Restrlrted Unrestrfcted
funds
fund
7.Pa
ments relatln
Gross Pay- Minister
Gross Pay- Children & Families, Worker
Gross Pay- Youth Worker
Ernployer'5 Nl
Employer's Pension
Mileage
Telephone
Council Tax & & Housing Allowance
Baptist Union of Scotland Capitation Fee
Fabric: PBC
Fabric: St Win¢ent Street
CPD Costs
Insurance
Property Services (Cleaning, Grass & Wastel: PBC
Property SeNices (Cleaning & Wastel.. St Vincent Street
Utilities IGas, Electric. Broadband & Waterl.. PBC
Utilities (Gas, Elettric, Broadband & Waterl.. St Vincent
Street
Project Fund
Photocopy- & Printing
Office & Cleaning Supplies
Other Admin Costs
Visiting Preachers
Chltrch Groups
Catering Expenses
Sundry Ministry Costs
Ukraine ministry
dlrectl
to charltable actlvltles
39,83
13,91
6,93
39,83
13,91
7.63
39.073
12,852
13.023
707
4,712
1.096
420
7.278
4,2(￿1
10,693
215
350
3,340
5,634
1,983
2,371
7Ch)
4,925
1,01
42
7,39
4.20
3,78
4,92
i.oi
42
7.39
4.20
3.78
29
29
3,525
7,873
2,08
4,26
3,52
7,87
2,08
2.17
2,17
1,54
29
559
1,276
1.849
1,548
29
559
1,27
619
1,079
1.015
150
5.090
774
6,05
63
302
6,059
632
30
822
10,223
129.568
2.248
111.86
114,11
8. Grants & Donctions
During the year gronts and donations were paid 05 follows..
Year ended Year ended Year ended Year ended
31 Ma¥ 2025 31 May 2025 31 May 2024 31 May 2024
no
no
Organisations
Individuals
Total donatlons made
4,745
3,425
8,170
4.835
2.350
7.185
li
li
13
io

9. Pension Obli
ations
The Church is a participating employer the Boptist Pension Scheme I'the Scheme"). which
a separate legal enlity administered by the Pension Truslee (Baptist Pension Trust Limitedl.
The asset5 of the Scheme ore held separately fiom Ihose ol the Employer ond the other
participating employe￿.
The scheme. previously known 0$ the Baptist Ministers. Pension Fund, storted in 1925. but
wos closed to fulure accrual ofdefined benefits on 31 December 2011. Priorto this dote the
main benefit provided through the Delined Benefit IDBI Planwas a pension ofone eightieth
of final minimum pensionable income for eoch year of pensionoble service together wth
additional pension in respect of premium5 paid on Pensionable Income in excess of
Minimum Pensionable Income. Since l January 2012. benefits hove been provided through
a Defined Contribution (DCI Plan.
A formal valvation of the DB Plan as at 31 December 2019 by a professionally quolified
Acluary using the Projected Unit Melhod. At the valuation date the market value ol the DB
Plan assets was £298 million. whilsl the level of assets needed lo pay benefits was £316m,
giving a deficit of £18m lequivalent to a past service funding level o194%1. The Church and
the other participating employers in the D8 Plon ore collectively responsible lor funding this
deficit. The next actuarial valuation of the DB Plan within the Scheme is due to take place
not later than as at 31 December 2022.
On 301h June 2022 the Baptist Pension Scheme signed an agreement wilh the insurance
company Just Group I"Just"I to secure DB Plon members, pension benefits. Just ore now
providing financial bocknng for all pensions provided through the Scheme's DB Plan and
following this transaction, the Scheme no longer hos o shortfall. An updated Recovery plan
was then signed in August 2022 underwhich recovery conlribufions from each participaling
employer in the D8 Plan reduced to £1 per month from August 2022.
Fund in Deficit
At 31 May 2024 Ihe Ukraine Ministy fvnd was in deficil by £467. but this wos cleared by a
transfer from the unrestricted reserve during 2024125.

Independent Examlner's Report to the Trustees of Broughty Ferry Baptlst Church
scio
I report on the account5 of the chority for the year ended 31 Moy 2025 which are set oul on
pages 7 10 10.
This report is made to the chc7ritie5 trustees, as a body. My Work has been undertaken to
enoble me to undertake an independent examination ol the charity's accounts on beholf
of the charity's trustees and for no other purpose. To the fullest extent permitted by law. I
do not accept or assume responsibility to anyone other than Ihe charity and the charily's
trustees a5 a body lor my work or this report.
Respective re$ponslbllltie$ of ITUStees and examlner
The charity's trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charilies and Trustee Investment (Scotlandl Act 2CK)5 ond the Chorities
Accounts (Scollandl Regulations 211)6. The charity trustees consider that the audit
requirement of Regulation 101 I I Idl of the Account5 Regulations does not apply. It is my
respon51bility to examine the accounts os required underseclion 4411 I Icl of the Act ond to
stale whether porticular matters have come to my attention.
Basls of Independent examlner's staternent
My examination 15 carried out in accordonce with the Regulotion I l of the Charit165
Account5 (Scotlandl Regulotions 2006. An exominotion include5 a review of the accounting
records kept by Ihe charity and a compcrison of the occounts presented with those
records. It 0150 includes con51deralion of any unusual items or disclosures in the occount5
and seeks explanations Irom the trustees conceming ony such matters. The procedures
undertaken do not provide oll the evidence that would be required in an oudit, and
consequently I do not express an audit opinion on the view given by the accounts.
Independenl examlneT'S Statement
In the course of my examination. no matter has come to my attention
which gives me reasonable cause to believe that in any material respect the
requirements=
to keep accounting records in accordance with Section 4411) lal of the 2W5 Act and
Regulation 4 of the 2￿6 Accoun15 Regulations. and
to prepare accounts which accord with the accounting records and comply wfh
Regulation 9 of the 2(X)6 Accounts Regulations
have not been met. or
2. to which. in my opinion, attention should be drown in order to enable a proper
understanding of the accounts to be reached.
other than those points noted below..
the occounls hove been prepared on a Receipts and Payment5 Bosis although their
Turnover is over £250.OCt) os a result of o one-off tronsoction from the Sale of Properly.
Income is onticipoted to be below £250.OCM) lor the next financial year.
nothon N Innes FCCA
Managing Director
Innes & Portners Limited
Chartered Certified Accountants
Dote..
9 Ardross Street
Inverne55
IV35NN
¢iS
12