CUPAR BAPTIST CHURCH SCIO SCOThISH CHARITY NO... SC051636 TRUSTEES, ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
Cupftr Baptist Church SCIO Trustees, Anniiol Report And Acfount5 for th¢ }'eaY ended 31 Decembcr 2025 Scotlisli Cliarily Niiii)bei' SCO.$1636 Trustees foi. 2025 Mi. Ricl)ard Bailie {Cliurcli Secretary) Dr Tim Gi'eenivood {TreasuTer) Mr Alastaii. Ci'o¢kttt Rev Dr Yeshwanth Veinaiia Mr Jol)11 Miskelly {fmm 23104125 to 20112125) Cont#et a(Idress Ciipar Baplist CIILircli, 79 Boi)i)ygate, Ciipar, Fif¢, KY15 4B Y. Reerllltment. 8ppointment and rosignation of Trustee5 Johii Miskelly stepped dowii as a Ti'u5tee on 20 Deccmb¢r 2025. Charitable purposes Tl)e Piii'poses are tl)e advanccineiit of r¢ligion, spcciftcally tl)e Christiai) faitli, pi'iniai'ily in Ciipar, and a150 tliroiigjhoiit Scotlaiid and Ilie rest of tlie ivoi.Id, b>1 all Ineaiis coiisistei)t witli.. T]ie Christian Bible; •iid Tl)¢ Declaralioi) ol. Prii)ciple; ai)d Tlie Stalemei)t or roujidation Valiies; incliidinb, piejudice to Ilie foiEglOlI)g kienerality. woi.511ip, i))inislry, Inissioii, witiies5, PTayei', fellowship, nelivoi'kinL, cdiicatioi), ¢oiMinunily sei'vice ai)d the piDvisioii of activities aiid facilities for tlie ¢ominuiiily, ai)d the i'¢lief of poverty and othei. social needs, incliidiiig the slipport of individlials and otlier cliai'itable oiganisalions aiid ageiicies involved in any or all of these. Activities and achievements Tlie cliiii'cli has coiitli)Ii¢d to eNpeJ'i¢J)ce Gi)d'5 blessii)b Ilvougli tlie Ininistry of Rev Dr Y¢shwanth Veinana. He acliicved his do¢toYat¢ at Sl Ai)di'ews Ui)iversily in July 2025 willi foi'mal gJ•diiation laking plgee 01) 3 Deceii)ber. His dPlX)ii)Iineiit as n)iiiister cliaiigJ¢d Irojn pyil-tiine to full-liiiie as of I. Seplembei. with ihe appropriate Spoi)sor Liceiise ai)d thei) T2 Minister of Relikiioi) Visa being? obiain¢d. Tliroiighout the >iear Siiiiday ivorsliip seyvices were Inaiiltained and on ihe Siindays thAt Yeshwantli was iiot preaeliii)g we iveie blessed by a great variety of people providing piilpit siipply. We Iiave welcomed Dr Tyl¢r 14oaglaJid aiid family ii)to tl)e coJ)gii'eb)alion willi Tyler leading tl)e Praise Team 118ing guitar. Tl)is teain contijiues to gitatly eJ)haiice tl)e congJEgational worsliip. Iiil¢i'_¢hiiicli a¢livili¢s hav¢ ¢oi)liiiiied with tlie clilirch pailicipalingr in Ili¢ woi.ld Day of Prayei.. tlie Easler Holy Week inler-church servicL%, Good Fiiday 'walk witli th¢ clsS, aiid tlie 'lop of Hill of Taivit. Easter Sunday early InoiyiD&J scrvic¢. Sei'vices have been condiicled on Wednesday afternoons ii) the Care Homes in ihe town. On Inost of tl)ese occasioiis a Iniisiciaii froin th¢ coiigr¢gatioi) hm% been available to accompany tl)e singing. Tl)¢se s¢rvic¢5 ar¢ doi)e 01) a n)ta basi5 With Il)e otlier town cliui'chcs. The Thursday evening Bibl¢ Siiidy iii il)e maiise and Tuesday afternooii illeetiiig in th¢ Iioine of two Inernbers conlii)ue to provide opportunity for fellowship and SPITIILIAI development. The chui'ch Pirinises a 01?cned once a Inonth to ¢oiJ)cide wilh tlie Satiirday Farmei 5 Mai'Lel. Tl)is piY)vides w¢l¢oine spacc witli Tefreshii)eJ)ts ai)d ai) opportunily to engage people with tli¢ In¢ssage of the Christian laiil) and iiivile Iheiii lo cliurch aclivities. Tl)¢ CrAIt gTroiip ill¢e(s each Tliursday aiid produce5 knitted kjoods for sendinb to iieedy people via Blythswood Care. Also 011 Tliui'sdays the hall is used by ilie Inspire Tlieatre Woi'ksliops group, aidiiib Cl)ild Devclopiiicnl through Perfui'ining Arts classes.
CILI)Hr BAI)t15t Chui'clj SCIO Trusties, Annual Report and Accounts for tlie ye#r ended 31 December 2025 Aetli'ities achieyemeiits tont. Of note diiriiig tli¢ y¢ai' WA5 tlie stalling of"Toastie Tiiesdays" Tliis pmvides an econoiiiical Iiiiicli for s¢coJidary school cl)ildiEn iii the cliLircli l)all 011 Tii¢sdays during tenn tline. It is riii) by Youiig Life Iiitei'iialioi)al wl)o provid¢ ¢Npeilise usiiibj tl)eirown slall-and traincd voliii)teei's fyoii) the local cl)urclies. Tl)is is well I'eceived by aroui)d 100 Bell-Baxlei' stiideiils aiid good r¢lali011s1iips are beiiig foni)¢d. lil Ociober"Caledoi)iai1 Collcclive" pi'ovidcd # teaii) of voluiileers fi'oiii cliuYcl)¢s in Ilie USA wlio speiil two days laiidsrttpii)g oui. garden aiea. Tliis lias Inade tlie ai'ea much n)ore useable aiid &Jood fellowsliip was enjoyed with the vollinteers. Tlie co1)gEatiOn is increasii)g witli neiv families and individiials 8tt¢nding. Ministry to tlie chIldn is facililated by a re&7iilai' cl)ildreii's lalk dLII'iI)g Ilie fii'st parl of Ilie Siinday sei'vice.-fhe cliildi'en then go to the l)all foi. Jiiiiioi. Chiiirli ivliicl) follows the 5aJne syllabLlS. Jiinior Cl)uirh is stafted oil a rota basis by volui)teers wlio liave been disclosuiy el)eck¢d. T])e churcli continiied its policy of litliiiigT ils incthine lo provide donatioiis to 'LFood causes, A i)Iimber of external cliaritable oi&i#ni8Rlioi)8 weit suppoited fii)aiicially during Il)e year. Tlie congiirgjalion 1¢8poiided fo tlie'Blytl)swood Care, Cliristiiias Shoebox appeal by the donatioi) a good quantity of filled box¢s. Trustee remunerk)tlon and expeiises Rev Dr Yeshwanth V¢inana received a salaiy of £17,821 and eApenses of £200 as a consequence ofi)is employn)ent by the cliiiicli diiring> 2Q25. Th¢ chiiith coniribiiled £2,654 towai'ds his pension scl)eme. Tliese figTuiES ale in liiie willi tli¢ ir¢oiiiin¢iidatioiis fi'oim the Baptist Unioii of Scoilond. Reseri'es At the year end th¢ ¢hur¢h had a deficit for tl)e year of£9,380 (2024 suiplus of £16,722). T])e Visa cost iiicliided tl)e cost of obtaiNing a Spoi)sor Licence for tlie Chui'ch and tl)e cost of obtainin a T2 Minsst¢r of Religion Visa lor Rev. Dr Yesliwanth Veinaiio, under wliich he and l)is family liave l¢ave lo reiiiain iii the UK for tl)ree years. Tlie Cl)urch's Iwo boile1% were boil) Irplaced in Febiuary 2025. Tli¢ cost was funded laTg)cly Iliroiigh doiialions and a Listed Places of Worsliip Granl to cover th¢ VA T eleinenl. At tlie yeaT ei)d the Chiir¢h l)¢ld restricted funds of £12,901 (2024 £12,576} and uiiresti'i¢ted funds £37,924 (2024 - £47,629). Tlie curreiil r¢s¢rveg ore siilyicient for continLiiiig our current activities. Approved by Ilie Ti'uste¢s ond signed on their behalf /•fr TriLStee Dale {2)
CUPAR BApfisT CHURC14 SCIO l-.N-r AMINF.R'4 RI.:I)ORT TO THE I'RIJSTCCS or c PAR BAVFIST CHURC14 I IEpoi'l on the findncial sldi¢m¢nis of the Chur¢h the year ended 31 December 2025 ivhich #r¢ sel oui on page5 (41 lo181. RESPECTIVE RESPONSIBILII'IES OF TRUSTFES AND EXAMINER 'lThe Church's IrustCC5 arc Irsport%iblc for the prepara¢ion of the financtal stalemcnis in e0rdance iviih the terms ol the Chai'ilies and Ttwsiee Investmenl IScoiland} Act 2005 and th¥ Ch#i'iiies A¢counls IScoildn(l) Regulaliuns 2006 (as gjiiended). Tlic chai'ily Irusle¥5 Consider tliat the audit requiirmenl of Regulation lQll)Idl of the Accoiin15 Regulalion5 does not apply. li 15 my r¢spDnsibilily lo examine the 8ccounls Tcquiird undcr 8e£lion 44111(c) ofihc Acl and to 51atc ivhcihcr particular maiicrs have come lo my attcntion. BASIS OF INDLPLNDLN'I. LXAMINI:.R'S 8'1'ATLMLN'r My examination is cariied oul in #eLUL'dance i%'iih Regulolion I l of the Charilies Aeeounts Isvoilandl Re8ulali0Tr5 2006 (as amende(51. An exwninuiion includes a rei'iew of the accounting CordS kept by the charity and a c(IrnpJrison of Ihe dLcounls prescnled M'iih ihose recoTd%. It a150 includ&8 con8ideralion ofany unu%ual itenis or disclo8ure8 in Ihc a¢¢ounis, and %eck.% explanations froin the ITUSl¢es ¢on¢¢rntng any 8uch inatlcr5. The pruL¢dures undcrtaken do nol plvide all Ihe ¢i'id¢nL¢ that ivould be required in an audit. and ¢onsequ¢n¢ly I not expre5S an audil opiniun the iieiy by ihe #¢¢ounls. T EXAMINER'S STATEMENT In conneclion ivilh my examinatitsn, no matler has ei)me to my atlenlion.. Ivhich giiJCS me rcawnable cause la believe that in any mateiiMI T¢spe¢i the requir¢menls'. to keep #ccounling r¢c()rds in accordartre ivith S¢Llion 44111(&l of ihe 2005 Act and R¢gulation 4 ofthe 2006 Accoun15 R¢gulaiions,' and lo pr¢pare financial 81aiements iyhich accord ivith ihe accounting re¢oi'ds and comply ii'ith Regulation 9 of the 2006 Accounts Regul10n5' hdve not been mel or to ii,hich, in iiiy opinion, atlention %hould h¢ drawn in order to enable a proper vnderstanding i)f ihe rinancial 51atcmcnt5 to be rcach¢d. b) Signed b},: h¢ena CJib%on FCCA Jame5 Hair Group Limiied 59 Ilanfftygale CIJI)AR Fife KY15 4BY Daled.. Zl {31
CUPAR BAPTIST CIIURCH SCIO i{i.:(.'I.:11?'I'S ANI) I>A YMI.:N'I'8 ACLOIJN'I. -OR Tllby DED 3 1 DECEMBER 2025 Unresli'iLled Ile.slricted funds fund5 gcn¢ra] 2025 Tolal 21)25 Tvial 21124 2025 Nol¢s RFLr.I"s Donations and lega¢ies Inveslinent incum¢ 131 38,815 64 28,075 66,890 58,501 TO'I AL INCOMF. 38.879 28,075 66.954 58,582 PAYMENTS Chai'ilablc a¢tivitie5 Oiher 45,402 3,182 27.750 73,152 3,182 38,678 3,182 161 TOTAL RLSOUIICLS r.XPENDED 48,584 27,750 76,334 41,860 Fl R YEAR 19,7051 325 {9,3801 16,722 (4}
CUPAR IIAPTIST CIIIJRCII SCIO STATEMENT OF BALANCES A8 AT 31 DECEMBFR 2025 lJnr¢stri¢led Resiricled Total funds funds 2025 Tolal 2024 Note Bank D¢ osit Bal¥n¢es 171 IDught forward 47,629 12,576 60,205 43,483 Movement in yeor.. (DefiLlIyburplus fuy y¢#r 19,7051 325 19.380) 16,722 37,924 12,901 50.825 60,205 'ixcd Assets unreslrictcd fund Church Manse l.'urnilure and fiitings 250,OiXI 67,5 30,0 250,000 67,500 30,000 347,5(M> 347,500 Liabilities unresii'i¢ied fund Baplist Union of Scoiland L02n CreditOlS 10,606 801 13,788 80 11.407 13,868 Asbei unrestrjcd fund oiher debiors 6,495 1,624 Tlie aecounls ivere appruved by the Tiusle¢s and signed on ih¢iT behalf.. Dr T W Gr¢enivood Tru%l¢e Daled= (5)
CIJPAR I4AI)TIST CHIIR sci NOI'LS TO-fiiL I.-INANLIAL S-I'ATLMLNI'S .'i)Il'l'l11.- Yl-:All l.:Nl)l.:D 31 1)F.('.I-. M141:.112025 ACCOUNTING POLICIES Accounting convention Th¥5e acLounls have been pr¢paiYd un th¢ ReLeipis an(1 Puyn)enis basis in aLeordance ii'iih the Charili¢s and TIu5tv¢s lrtve$lm¢ni IScoilund} A¢1 2005 and th¢ Charities Accounls Iscoilandl Itegulalions 2Q06 la8 amended}. TRUSTEE REMUNERA TION AND RELATED PARTY TRANSALTIONS DuriJ)g the year, Rcv Yesliii'anth Vemana reeeivcd a slipcnd of £17,821. pensson contributions of£2,654 ond no expenses reimbursed. No Tjustee oi. a person relaled tu a Iruslee had any p¢isonal inleresl in ar*y contract or Ii?n5aclion entered In by the charity dui'ing th¢ yE#r. DONATIONS AND LEGACIES lJnr¢slricled Rc8iric¢ed funds funds 8eneral 2U25 Total 2025 2025 2024 Donations and sifis 38,815 28,075 C)6,890 58.501 Dondlions gifl5 Gifl Aid donali(Ins Gift Aid Tax Irfund Non Gifl Aid donJiions oiljer otTei'in8s, dot)ations, etc 11,300 5,132. 17,498 4,885 10,300 2,575 15,000 200 21.600 7.707 32.498 5,085 12,627 3,124 38,965 3,785 38,815 28,075 66,890 58,501 INVI;.STMF,NT INCOMI.: Inleresl receivable 64 81 (6}
CIJI)AII BAFfisi' Cl4URCII SCIO NOTES TO THE fiNANCIAL STATEMEN'rs OR'I'IIF. YF.AR I.-NDF.D 311)LCLMI41--R 21125 Unresb'icled Reslricte(I 'rotal 2025 Gcncral 2024 CHARITABLE ACFIVITIES Mini51eis stind Pension coniribuiions Visa and immigraiion ¢os¢s Pulpil supply Council Tax RcpaiTS and main¢enAn¢e of ¢hurch Mun5f COSIS IT equipinent Fleal and light In%urancc Telephone Li¢¢nbing and copyright fees Accounl8nls fec Confeirncc cxpcn5CS Scottish Baplisl fund Donalions Sundry wsls Lhildren aiid Youih l.oan inlcTc%¢ artd ¢harges Evangelism Training 17,821 2,654 200 17,821 2,654 22,50 1,640 689 12.192 828 514 4,420 4,271 14,813 2,311 22,300 1,640 689 5.317 828 514 4,220 4.271 1,180 6.875 3.387 1,761 260 3.%92 4.142 41 544 200 539 1,900 250 1,104 580 41 S39 1,900 250 ,104 580 41 255 1,104 2,080 35 31¥ 235 40 318 235 40 318 45 44.902 27,750 72.652 38.178 Share ofgoveinance cos15 500 500 500 45,402 27,750 73,152 38,678 OTHER Unrestricted 2025 2024 Loan repaym¢nis in yew. 3,1¥2 3,182 171
C.'UPAR BAVI'IS'I. CIIIJRLE4 SCIO NOTES'I'O THE FINANCIAL STATEMENTS FOR THE YEARENDED 31 DECEMBER 2025 Asat 01.01.25 Reccipts Payments Transfer 31.12.25 MOVFMENTS IN FUNDS nre%lricled fun Gvneral fund 38.879 {48,5841 9,705 Desi naled funds Cupar Me$8y Church Development fund 588 47.041 588 37.336 {9,705) 47.629 38.879 {48,5841 37,924 R¢$lri¢t¢d fund Mini5t¢rs %lipend fund Vi88 c081s futtd Boiler replaeemeni fuNI 12,576 21,000 200 6,875 {2n,6751 12001 16,8751 12,901 Total fund5 12,576 28,075 (27,7501 12,901 Pui ose5 ofDes aled Funds Cupar Messs, Church- used to pay for monthly community family activities Developm¢ni fund- u5¢d for niajor d¢v¢lopinenls and a5 a 5af¢guard agxinsl urtfurese¢n ¢xpertses Minislei's stipend fund- used io pa), niinisleis 51ipend Vi%a costs fund- u5cd io p&y niinislcT% visa costs Boilcr replacemcnt fund- used 10 pay for Ihe rcpla¢cm¢nt church boiler {8}