CUPAR &ApnsT CHURCH sao
5corrisH CHARITY NUMBER: SC051636
TRUSTEES. ANNUAL REPORT ANDACCOUNT5
FOR THE YEAR ENDED 31 DECEMBER 2024

Cupar Baptllt Churcb SCIO
Trn$tees' Aanu¥l Report atyd A¢e•wnts for the year ended 31 December 2024
Scottt5h Charity Number SCO51636
Trwle¢J for 2024
ContHcl addr
Cupar Baptisl Chureh, 79 Bormygw4 Cuy. Fife, KY15 4BY.
Re¢r¥l(ment *•d ￿p￿l￿trO¢￿t of Truttts
Th¢ churth Tn￿ee$ m￿lThed duriTrg 2024.
Govtrlllng do¢u•eDt
Th¢ Chur¢h changed its Swus a charil*bk uTrincoryorated asgxiaiim (sc003102) to a SCIO during
2022. OSCR awarded ihe new sta￿5 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 Pri￿1P]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 ￿$1 of the wctK by all means ￿￿]Stent with.. The Chrisiian Bible; and The
Declaration of Principk; ￿ld The Sthtement of F￿ndatiCffl valu￿ including, without prejudic¢ to the foregoing
gener4lity, worship. mini5ty. missil￿ WitiK4 prtyer. fellowsb1￿ eduotion. ccrfrtmuiiity service and
the provtsion of a¢ti¥itie5 atld f%ilities the community, the ￿lief of PDverty and other ￿lla1 nced5.
includingihe 3UPPOrt of individuaJ5and oth¢rch¥itsble Or￿1$all0￿5 and age￿CleS 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 s￿dIeS ai St AtMlrew5 UniYcr5ity thrLMrghout theyear.
He
Throughout ihe year S￿daY worship seryitts were Ma]ntsin￿ and on the sI￿days that Yeshwanth n
preaching we were blessed by a great variety of F￿￿k providing pulpit supply. The m[￿th]Y Sunday Eveming
Fellowship seTviee has been ￿ (T4J0rt￿lty 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$r of these occasion5 a musician fr(on th¢ congregth h&5 a￿lIable to acwmpany the sinsin8. These
serYi¢es are d￿¢ on a rots trAsis with the othertown chthrches.
Two weekly Bible Study rneelings conliTrue ￿ provide opp(rtThmity forfellowship and spirilual developmeni. The
church premise$ 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)

C￿par BIpl￿ Chur¢b SCIO
Trustees, An4u*l Rtport AteoD*ts for tthe Y￿reA￿ed 31 D¢£t￿ber 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 M￿h 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 f*nilies 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 Stair￿1 ffi a rots b4%is by voJunt¢ers Twho have be
disclo￿Te chrfked.
The conlinued its policy of iithing its income to wov*kdonation5 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¥u￿t of his employment
uring ?074. The church contriknited £2J I I tow4rd5 his pms1(￿ sch¢me. Tr5e figures are in line
with th¢ rtt(nrnen￿j0ns from the Baptisr Union ofscotl*
Ai the year end the Chu￿ had a sury)lus f(Ythe y￿or£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 I￿￿lF.
Tr￿ste¢
Dat¢
(2)

cu
ND
pages (4) to (8).
I r¢pcn on the finffjcial S¢aiem¢nts of the Ch￿rCkn for theyear*31 tkconber 2024 which are set outon
Us
The ThuT¢h'5 ITUStees Are T¢SP(MUi%k for Ihe pr¢pam1(￿ of the fI￿ncial s&tems#Jts in accotrdance with the ¢emis
of the Charitirs and Tryste¢ Investhiort (St￿land) Aa 2￿5 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 a￿Ounts * 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 (scotl￿d) 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 W￿ld be required in an audi4 and consequ¢ntly I do not expr¢$5
an aUdit￿l￿1lm on th¢ vfftew given by Ihe ¥coun
DE
In ¢thJneciion with my exanTrinatior4 Mbmatter Ix% cl￿¢ ty my atteniion..
which giv¢5 me reason￿le c￿se 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 preP￿e fnwKial 514tements whith *cord with Ihe ac¢wDtim8 rtcords and comply Wlth
Regularl(￿ 9 of ihe 21)06 ACCo￿ots Regul*
have noi t*en 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
8t￿1
2024
2024
Toial
2024
Totsl
2023
D￿atiOnS Jwies
Investm￿1 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 del*￿5
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 Act￿nts (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 Comfft￿lIOnS of £2.311
and expenses reimbursed of£3(f•. No TruTr pers(m reiaied to a IWe¢ had any pejsonal iiiieresi
in any ¢ontrao (* b￿SaCtIon ¢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
F￿kn￿s
Funds
Genernl
Total
2024
CHARITABLE ACTIVITIES
Totsl
2023
Ministers ￿lpeTrd
Pension Contrib￿10￿5
Pulpil supply
Repairs and n￿intenanCe ofchur¢h
Manse costs
IT equipment
Heat and lighi
InyJrdn¢t
Tekphont
Licensing and copyright fees
AcC￿n￿nIS fee
Conferenre eXpu￿S
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 T￿￿fer
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 Sti￿d 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 a￿1VitieS
DeYel(4)m¢ni fund- used for rna￿￿ deVekynej￿ and &8 * safcguatd a&&n￿t unforeseen ex￿1￿5
Ministers stiFKnd fimd ￿ be used to w minwers stipend
(i)