CUPAR &ApnsT CHURCH sao 5corrisH CHARITY NUMBER: SC051636 TRUSTEES. ANNUAL REPORT ANDACCOUNT5 FOR THE YEAR ENDED 31 DECEMBER 2024
Cupar Baptllt Churcb SCIO Trn$tees' Aanu¥l Report atyd A¢e•wnts for the year ended 31 December 2024 Scottt5h Charity Number SCO51636 Trwle¢J for 2024 ContHcl addr Cupar Baptisl Chureh, 79 Bormygw4 Cuy. Fife, KY15 4BY. Re¢r¥l(ment •d pltrO¢t of Truttts Th¢ churth Tnee$ mlThed duriTrg 2024. Govtrlllng do¢u•eDt Th¢ Chur¢h changed its Swus a charilbk uTrincoryorated asgxiaiim (sc003102) to a SCIO during 2022. OSCR awarded ihe new sta5 OTr 14 Mar¢h 2022. Transfer of assets look p]fi¢e on 30 June 2022. Thes¢ a¢counis inCory the actsvilies of chariiie5 using the Pri1P]eS of mttger accouniin& as aptKoYed by OSCR. The pJ.poses and alminiswion arTangemMts are set out in the SCIO constilulioo. Charltawe purp•)xs The are th¢ &lvaTKemeni of religion. 4*cifically the Christi•) faitt4 FKimBrily in Cll, and alyo throu8hout Scotland and the $1 of the wctK by all means ]Stent with.. The Chrisiian Bible; and The Declaration of Principk; ld The Sthtement of FndatiCffl valu including, without prejudic¢ to the foregoing gener4lity, worship. mini5ty. missil WitiK4 prtyer. fellowsb1 eduotion. ccrfrtmuiiity service and the provtsion of a¢ti¥itie5 atld f%ilities the community, the lief of PDverty and other lla1 nced5. includingihe 3UPPOrt of individuaJ5and oth¢rch¥itsble Or1$all05 and ageCleS inyolved in any or •[] of these. Arfivltlu amd 4chl¢vememts The ¢hurch hos continued to exrKrien¢e God's blessing through the mini5ty or continued his PhD sdIeS ai St AtMlrew5 UniYcr5ity thrLMrghout theyear. He Throughout ihe year SdaY worship seryitts were Ma]ntsin and on the sIdays that Yeshwanth n preaching we were blessed by a great variety of Fk providing pulpit supply. The m[th]Y Sunday Eveming Fellowship seTviee has been (T4J0rtlty to hear vithin8 spcak¢rs our own members or simply to have a time of prdise and worship. Inter-chunh activiiies have Corfinued with the Church Wicipatin8 in the World Day of Prnyer, tlie Easter Holy Week intrr-church seTrice5, G(K%J Friday 'walk with the Cross, the'iop of Hill of Tarvtt, Ea#er Sunday early rnomirs service. Services hav¢ bttn condu¢¢ed on Wtth¢5day afterncth5 in the c Hom¢s in the low. (kn mo$r of these occasion5 a musician fr(on th¢ congregth h&5 alIable to acwmpany the sinsin8. These serYi¢es are d¢ on a rots trAsis with the othertown chthrches. Two weekly Bible Study rneelings conliTrue provide opp(rtThmity forfellowship and spirilual developmeni. The church premise$ aTr opened ont¢ a rnonth io coincide wilh the Sattwday F¥mer's Mark¢L This provides welcome sp¥e with refr¢5hments and an (Trxtsjnty to ethgoge tryle with the mewge of the Christian faiih and invite than to ¢hurch afflivitie5. (i)
Cpar BIpl Chur¢b SCIO Trustees, An4ul Rtport AteoDts for tthe YreAed 31 D¢£tber 2024 Atlivhi¢5 ronL Th¢ Craft gro41 meets ¢ach Thursday aml knitied gwds for s¢nding h) needy people via Blythswood Car¢. Also on Thursdays the hall is used by the Inspire Theatrr Wijrkslw group. aidfftn8 Chikl Developrnent through Perforniing Arts [la5ses. rwo •luli bapt15m5 by immetsion took place on 17th Mh and a (e on 4ih AugusL The Prnise Team ofmusiciars and 5iJ]ger5 continues to enhance the ¢onryaiional wotship. The con8re841ion is incYeasin8 With new fnilies and individMtils tending. Ministy io the chilthm 15 facililated by a regular childr¢n's tslk during fu5t pan of the Sunday servi(r. The children ihen go io th¢ hall for Junior Church whi¢h folknw5 the s•ne syllabus. Junior Churrh IS Stair1 ffi a rots b4%is by voJunt¢ers Twho have be discloTe chrfked. The conlinued its policy of iithing its income to wovkdonation5 to'g(ty)d Causes.. A numlrr ofextenjal charitable organiwitys were sui¥Axted financially thiring the year. The ¢oJ)gr¢gation resBxMd¢d to the 'Blythswood Care. Christmas Sho¢box apFwJ by the dLmation agood wantlty of filled Ih)xes. Tr•¢ rwunerntlfr• •Nd expewes ur rrceived a sthry of £14.813 and of£3(Kl a5 a C(ry¥ut of his employment uring ?074. The church contriknited £2J I I tow4rd5 his pms1( sch¢me. Tr5e figures are in line with th¢ rtt(nrnenj0ns from the Baptisr Union ofscotl* Ai the year end the Chu had a sury)lus f(Ythe yor£I6.722 (2023- defKit of £2.655}. At ihe year end th¢ chwch held Restri fimds of £1157612023 £Nil) and Unrestrieted fimds £47.629 (2tr23 £43,483). The current r¢strYes are Sufficie for Continuing our ewrent&tivAties. Approved by Tnmttts and signed on their IlF. Trste¢ Dat¢ (2)
cu ND pages (4) to (8). I r¢pcn on the finffjcial S¢aiem¢nts of the ChrCkn for theyear31 tkconber 2024 which are set outon Us The ThuT¢h'5 ITUStees Are T¢SP(MUi%k for Ihe pr¢pam1( of the fIncial s&tems#Jts in accotrdance with the ¢emis of the Charitirs and Tryste¢ Investhiort (Stland) Aa 25 and th¢ Chlriiies Accounts (Scotlandl Regul•tioAIs 2006 (as am¢nded). The tharity trustees e(4)sider that the audit wequiremmt of Regulation 10( I Xd) of the A¢couN5 Re8ulations Fpty. li is my TeSponsiThility to examine ihe aOunts * required und¢r seciion 44(IXc) of lh¢ Act and to mi¢ul¥ matter5 hvt ¢ome lo my ttrniion. Is ST My examination is carrred out in kn(Yilanee with RegulatioJJ I l ofthe Ctharities Accounts (scotld) Resula¢ion$ 2006 las amendedl. An examinati includes a wrview of the acccwnting records kern by the chariiy ompari50n of a¢counts ptsented with ih05¢ It also includes KffisideTaiion of unusual i1¢Th5 or dis¢losures in the a¢counts. seek$ explwKm5 from theinjsrees con¢eming any such matters. Th¢ prottdures undertaken do not iyovide all the evidenee that Wld be required in an audi4 and consequ¢ntly I do not expr¢$5 an aUditl1lm on th¢ vfftew given by Ihe ¥coun DE In ¢thJneciion with my exanTrinatior4 Mbmatter Ix% cl¢ ty my atteniion.. which giv¢5 me reasonle cse to klieve that 14 any mawial SpeCt lh¢ requirements.. to keep acoNmiiTr8 rKords in aceordwe with secti 44(IKa) ofthe2(X)5 Act and Regulolion 4 of the 2W Accounts Re8ulatth& and to prePe fnwKial 514tements whith cord with Ihe ac¢wDtim8 rtcords and comply Wlth Regularl( 9 of ihe 21)06 ACCoots Regul have noi ten rnet or b) to which. in my opinion. *teniion sh(ld be (xder io enable a proper undtrstanding of the financial to be rexh. Signalure.. Jan1¢5 Hair & Co 59 Bonrryga CUPAR Fife KY154BY Dated.. 20 (3)
up RC RECEIM AND PA YMENTS ACCOUNT unrestric Resrricted fimds 8t1 2024 2024 Toial 2024 Totsl 2023 DatiOnS Jwies Investm1 fftncome [3] [4] 28501 81 58.501 81 37,CO)7 67 28,582 PA 30.IXX) 58.582 37.164 Charitabl¢ activities 15] 16] 21.254 3.182 17.424 3Q678 3.182 36,637 3,182 ND i) 24.436 17.424 41.860 39,819 4.146 12.576 16,722 (2.655) (4)
cup STATEMENT OF BALANCES SAT3 24 Unrestricted Restricted Tolal fiJnd5 fiujds 2024 Total 2023 ank B&hI forwald Moyernent in yw. surplu{Derlcit) fory 43.483 43.483 46.138 4.146 11576 IA722 {2,655) 47.629 12J76 6r1205 43.483 Fix Church 250.(XIO 67,500 30.( 250.000 Fumitur¢ and fiitings 30.th? 347.5 347,51KJ fu BaptiM Union of Swtland iA Credito 13.788 80 IA970 13.861 16.970 unrestri Other del5 1.624 lJ63 The aCCOUn15 eTtr appro*ed bl Ihe I ruslees and yiwxd thb bthalf: (5>
1ST HURCH SC NOTES TO THE FINANCIAL STA TEMENTS ACCOUNTtNG POLICIES A¢¢cwntin8 conveiiii(x) These have been ryet•red C the R¢reipts and Payments basis in cordaNce with the Ch8fiii¢s and Trusiees Invesknent Isctrfland) Act 2005 the Chariti¢3 Actnts (Scotland) Regulations 2C(Kfi (as amen&d). TRUSTEE REMUNERA TION AND REIA TED PAR TY TrANSACTIONS D4ring theyear. Rev Yeshwonth Vemana received a #ipend of£14.813. pthsion ComfftlIOnS of £2.311 and expenses reimbursed of£3(f•. No TruTr pers(m reiaied to a IWe¢ had any pejsonal iiiieresi in any ¢ontrao ( bSaCtIon ¢nt¢ml inio by the thity durin8 the year. DONATIONS AND LEGACIES fund5 nds Total 2024 2024 Total 2023 D(NJatiLmX and gifts 28JOI 30.0 58,501 37.097 L%)nations and gifts Gift Aid donaiions Gift Aid fax refimd Non Gift Aid donations Other offerin84 &kntjons. etc BMS ofTerings 12.627 3,124 &965 3.785 12.627 3.124 38,965 3.785 11.720 2,662 19.185 3.254 276 30AXX) 28.501 51,501 37.097 INVESTh1ENT INCOME lllteresi r¢¢e1 81 67 (6)
cu BAP scio NOTES TO THE FINANCIAL STATEMENTS FOR DED31D CEM 024 Unrestricted Restriaed Fkns Funds Genernl Total 2024 CHARITABLE ACTIVITIES Totsl 2023 Ministers lpeTrd Pension Contrib105 Pulpil supply Repairs and nintenanCe ofchur¢h Manse costs IT equipment Heat and lighi InyJrdn¢t Tekphont Licensing and copyright fees AcCnnIS fee Conferenre eXpuS Scottish Baptist Fund DoDltions Swthy costs Children ynd Yowh BMS LoatTr IWere cW$ Evangelism 14.813 2.311 14,813 2.31 15.352 2,214 870 1,425 124 24 4,496 3,806 387 523 1.180 3.387 1.761 2(} 3,387 1,761 260 3,892 4,142 31KJ 4.142 41 544 i.0 255 255 1080 35 1080 35 2,385 52 58 654 318 55 318 45 318 45 20.754 17.424 3&178 36,137 Share of 8oYernan¢¢ ¢OSis 5(Kl 5C¥) 21,254 17.424 38,678 36,637 OTHER Unre5tritted Funds 2024 Total 2023 Loon repRymenis in ycar 3.182 3.182 {7)
CUPAR BAPTIST NOTES TO THE FINANCIAL STATEMENTS ARE DECEMBER 2024 Asat 01.01.24 Asat 31.12.24 R¢¢eiMs PayDRnts Tfer MOVEMENTS IN FUNDS Generai 28,582 (24.436) (4.146) CupaT Messy Church Developrneni fiThl 588 42,895 588 47.041 4.146 43.483 2&582 (24.436) 47.629 Ministfn Stid hnd <17,424) 12,576 tal 43.483 58J82 (41.860) 205 oses of Dcsi tedF Cupar M¢s5y Church . $¢d for rnonthty community family a1VitieS DeYel(4)m¢ni fund- used for rna deVekynej and &8 * safcguatd a&&nt unforeseen ex15 Ministers stiFKnd fimd be used to w minwers stipend (i)