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¢ cl￿sS, 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)g￿EatiOn is increasii)g witli neiv families and individiials 8tt¢nding. Ministry to tlie chIld￿n 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 pl￿vide 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 Regul￿10n5'
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
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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
unrestrjc￿d 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
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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 sti￿nd
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
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