Registered Charity No: SC051777
EASTERHOUSE BAPTIST CHURCH SCIO RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025
EASTERHOUSE BAPTIST CHURCH SCIO
RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2025
| CONTENTS | PAGE |
|---|---|
| Legal and administrative information | 1 |
| Trustees’ Report | 2 – 6 |
| Report by the Independent Examiner | 7 |
| Receipts and Payments Accounts | 8 |
| Statement of Balances | 9 |
| Notes to the Accounts | 10 – 12 |
EASTERHOUSE BAPTIST CHURCH SCIO
LEGAL AND ADMINISTRATIVE INFORMATION
Charity Name: Charity’s Principal and Operational Address: Registered Charity Number: Charity Trustees:
Easterhouse Baptist Church SCIO
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SC051777
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Independent Examiners: Azets Audit Services
Chartered Accountants Titanium 1 Kings Inch Place Renfrew PA4 8WF Bankers: CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
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EASTERHOUSE BAPTIST CHURCH SCIO TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025
The Trustees are pleased to present their report together with the receipts and payments accounts of the charity for the year ended 30 April 2025. The legal and administrative information on Page one forms part of this report.
Trustees
The Trustees who served during the year and since the year end were as follows:-
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Structure, Governance and Management
The charity is a Scottish Charitable Incorporated Organisation (SCIO) register with OSCR no. SC051777 and HMRC no. ST05099.
Appointment of Trustees
With the exception of the Pastor{s}, all of the Trustees are appointed at the Annual General Meeting for a period of four years, although they are permitted to seek re-election at the Annual General Meeting for subsequent years. Trustees are expected to be familiar with the Church's values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustees are expected to understand their statutory responsibilities.
Aims and Affiliation
The aims of the Church are the advancement of the Christian faith and the alleviation of poverty, primarily in the Greater Easterhouse area. The Church is affiliated to the Baptist Union of Scotland.
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EASTERHOUSE BAPTIST CHURCH SCIO TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025
Achievements and Performance
Easterhouse Baptist Church/EBC has continued to thrive and grow in the period from May 2024 – April 2025. We count it a privilege to play our vital part in the community of Easterhouse as we seek to strengthen relationships with our neighbours & partner organisations across the area, for the common good.
Our aims & priorities at EBC remain the same – we are all about growing healthy community and making a difference – everyone, everyday & everywhere we can, not just in our building on a Sunday.
Our in-person gatherings on Sundays have continued to be at full capacity with a wide and varied congregation combining different ages, stages, backgrounds and cultures. It’s wonderful!
The live stream of our Sunday gatherings on YouTube Channel continues, with the help and expertise of our amazing Production Team. Our worship is lively and modern and is led by our gifted Worship Team.
Our online & digital presence is here to stay. We receive regular feedback that it is appreciated and received well by many on shift work, those that are ‘shut in’, folks from all over the UK & further afield, as well as those who are curious about faith and might never step inside a church building.
Many people coming into our building comment that they find EBC to be place of vibrancy, warmth & welcome, not only on a Sunday, but throughout the week.
Our facilities are now used every day of the week – which is incredible. The primary community partnership we have with JAM After-School Care continues to flourish, with JAM using our premises almost all year round for after school and out of school care during the holidays, supporting local parents/families get into the workplace with affordable childcare.
Lynn C. Duncan Dance School continues to operate one evening per week, from our building. Our Café Space & Sanctuary are regularly let out to various groups including; Thriving Places Easterhouse Community Breakfasts, Provan Hall Trust, HomesStart Scotland, Citizens Advice Bureau, Vital Connexions Training, Baptist Union of Scotland and as a local Polling Station.
Our two weekly ‘warm spaces’ continue to grow steadily and are very popular with our local community. The Rise & Shine Community Café each Tuesday, offers hot filled rolls, newspapers, Wi-Fi and a place to just be. On Thursdays, we continue to offer Soul Food, a community meal, where we serve a hearty 2 course meal and again create a space for belonging and connection, regardless of background.
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EASTERHOUSE BAPTIST CHURCH SCIO TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025
Achievements and Performance (cont’d)
Illuminate – our Community Counselling & Listening Service is operating well with a team of five qualified counsellors and is run on a donations basis from service users.
Our Toddlers Group & ESOL Class {English as a Second Language} are both running really well and continue to be busy each week.
HomeStart Scotland have entered into a new partnership with us and operate a weekly Toddler Group too.
The ongoing financial generosity of our Church Family continues to be something we give thanks for. We are able to offer support and practical help to genuine asylum seekers and new Scots placed in Easterhouse. We regularly use our Fellowship Fund to help with support & practical care of those worshipping with us who have specific needs including single mums and families just coping in the midst of the cost-of-living crisis.
For the fifth year in a row, we delivered 300 Bags of Kindness at Easter & Christmas, to residents, in partnership with LOVE Christmas, Morrisons Bailleston and supported financially by Church Members.
During Advent 2024 we hosted our second ‘Christmas by Candlelight’ event and all money raised went to the work of Tearfund and Prison Fellowship Scotland.
Additionally in February 2025, we hosted ‘The Wee Celebration’ in our Café Space with Bake Off star/contestant, Kevin Flynn, as our special guest.
Our Creche, Kids & Youth ministries continued to expand week on week, and we specifically support our Youth to grow and develop in their faith and leadership through involvement with Frontier Camp and the Magnitude Festival. Our partnership with Scripture Union Scotland has continued with us running another successful holiday club with lunch provision during the summer of 2024 for around 60 families.
Our Sunday Kids Programme & Creche are running well, with a group of willing & skilled volunteers. In August 2024, we gathered all our Creche, Kids & Youth Teams together for a morning of significant training.
The EBC Safeguarding Team continue to work away steadily behind the scenes to ensure the vetting and PVG’s are in place for all volunteers, keeping our children and volunteers safe and working within best practice guidelines.
The weekly EBC Wellbeing Café led by our community connector is a popular place every Friday. This is a space to support and help each other with challenges in our mental health.
We launched the third year of ‘Made for Encounter’ - a monthly discipleship training space in September 2024 and it was attended by around 70 people from all over Scotland.
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EASTERHOUSE BAPTIST CHURCH SCIO TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025
Achievements and Performance (cont’d)
We also ran another successful Alpha Course where guests could come and ask anything about life, faith and God.
We continue to have regularly quarterly Church Meetings, where we gather to hear reports on all aspects of Church Life, Finance & Governance issues. These meetings are well attended, with good levels of engagement in discussions and overall decision making.
We introduced a ‘One Big Thank-You Event’ at EBC in June 2024. This was a brilliant evening of food, fun, awards and certificates for the countless volunteers and TEAMS who give of their time and talents, week in, week out.
We want to take this opportunity to thank EVERYONE who has given their time, energy, gifts & resources to ensure that that this has been another positive year for us at EBC.
This includes - our Senior Leadership Team, Staff, and ALL the other Volunteer Teams: Worship, Creche, Kids, Youth, Production, Fabric, Finance, Communications, Operations & Counselling who have each worked so hard throughout the year, serving, blessing and loving our community. As we continue to look forward as a Church, we recognise that we are most definitely growing and being stretched, good problems to have! In the next few years, we will have to look at our operations, staffing and buildings to keep up with all God is doing in our midst.
Financial Review
Principal Sources of Funding
The Church receives its funding from Church members by way of weekly offerings and Gift Aid donations.
Results for the Year
The receipts and payments summary is set out on page 8. There was overall net receipts in the year of £24,538 (2024: £14,601 net payments).
Funds in Deficit
There are no funds in deficit at the year end date.
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EASTERHOUSE BAPTIST CHURCH SCIO TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025
Reserves
It is the policy of the Church to maintain unrestricted funds, i.e. funds not committed or invested in fixed assets, at a level that equates to approximately three months unrestricted expenditure. At current levels of spending (excluding one off payments), this equates to £48,750. Maintaining reserves at this level allows sufficient funds to enable the ongoing work of the Church to be maintained. The Charity had general unrestricted funds at the year-end of £209,419 and the Trustees are aware that this is in excess of the target level. The Trustees are considering the most appropriate way to utilise the funds.
Grant Making Policy
The Church aims to make grants or gifts of its unrestricted income each year. The individuals and organisations which receive these gifts are known to the Trustees and the Church and are involved in activities or ministries compatible with the Church's objectives. Examples are the Baptist Union of Scotland, the Baptist College, and Tear Fund.
Statement on Risk
The Trustees assess the major risks to which the charity is exposed on an ongoing basis and have established procedures to mitigate those that are identified as a result of those reviews.
Approved by the Trustees and signed on their behalf by
Date: 4 XO a6
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF EASTERHOUSE BAPTIST CHURCH SCIO
I report on the accounts of the charity for the year ended 30 April 2025, which are set out on Pages 8 to 12.
Respective responsibilities of Trustees and Examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations.
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have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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The Institute of Chartered Accountants of Scotland Azets Audit Services Chartered Accountants Titanium 1 Kings Inch Place Renfrew PA4 8WF Date: 26/1/26
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Easterhouse Baptist Church SCIO
Receipts and Payments Account for the year ended 30 April 2025
| Notes Receipts Ordinary Offerings Special Offerings and Other Gifts Income Tax Reclaims Interest Donations Use of Premises Charitable Activities Total Receipts Payments Charitable Expenditure 3 Grants and Donations 2 Governance Costs Legal and Professional Fees Total payments Net receipts/(payments) Transfers to/(from) funds Surplus/(deficit) for year |
Unrestricted Restricted 2025 2024 Funds Funds Total Total £ £ £ £ 134,632 - 134,632 127,059 14,800 - 14,800 - 27,392 - 27,392 19,371 3,366 - 3,366 3,880 6,555 6,362 12,917 8,262 21,176 - 21,176 11,126 23,183 - 23,183 18,034 |
|---|---|
| 231,104 6,362 237,466 **187,731 ** |
|
| 198,594 3,590 202,184 189,797 10,074 - 10,074 10,471 - - - 1,110 670 - 670 955 |
|
| 209,338 3,590 212,928 202,333 |
|
| 21,766 2,772 24,538 (14,601) - - - - |
|
| 21,766 2,772 24,538 (14,601) |
Page 8
Easterhouse Baptist Church SCIO Statement of Balances as at 30 April 2025
| Notes | Unrestricted | Restricted | 2025 | 2024 | |
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| £ | £ | £ | £ | ||
| Bank& Deposit Balances | |||||
| At1 May 2024 | 187,654 | 2,433 | 190,087 | 204,688 | |
| Movement in year: | |||||
| Net receipts/(payments) | 21,766 | 2,772 | 24,538 | (14,601) | |
| Balance at 30 April 2025 | 1 | 209,419 | 5,205 | 214,624 | 190,087 |
| Current Assets | 4 | 33,913 | 27,391 | ||
| Fixed Assets | 5 | 293,115 | 293,115 | ||
| Liabilities | 6 | 3,591 | 2,114 |
Approved by the Trustees and signed on their behalf by:
Date g a Z
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Easterhouse Baptist Church SCIO
Notes to the accounts Year ended 30 April 2025
| 1. Funds | Opening | Closing | Closing | |||
|---|---|---|---|---|---|---|
| Balance | Receipts | Payments | Transfers | Balance | ||
| £ | £ | £ | £ | £ | ||
| Unrestricted Funds | ||||||
| General funds | 187,654 | 231,104 | (209,338) | - | 209,419 | |
| 187,654 | 231,104 | (209,338) | - | 209,419 | ||
| Restricted Funds | ||||||
| Fellowship | 2,433 | 6,362 | (3,590) | - | 5,205 | |
| 2,433 | 6,362 | (3,590) | - | 5,205 | ||
| Total Funds | 190,087 | 237,466 | (212,928) | - | 214,624 | |
| Unrestricted funds | ||||||
| General Funds | Are available to be spent on | any purpose. | ||||
| Restricted funds | ||||||
| Fellowship | Gifts and donations given for specific people/purposes/immediate needs. |
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Easterhouse Baptist Church SCIO
Notes to the accounts Year ended 30 April 2025
| 2. Grants Paid Number of Institution/ Grants Indivudual Awarded Baptist Union Institution 1 Tear Fund Institution 1 BMS World Mission Institution LICC Institution ICS Institution Evangelical Alliance Institution 2 24 7 Institution 12 Prison Fellowship Scotland Institution 1 Glasgow City Mission Institution Thirty One:Eight Institution 1 Bible Society Institution 1 Other Individuals Individual 16 3. Charitable Expenditure Salaries Employer's NI Contributions Employer's Pension Contributions Worship Team Camp Youth Work Children's Work Outreach Heat & Light Repairs and Maintenance Insurance, Council Tax & Water Motor & Travel Stationery, Books & Resources Information Technology Catering Licenses Training Vision Fellowship Pastoral |
2025 £ 3,612 1,000 - - - 375 1,200 1,000 - 150 100 2,637 10,074 2025 £ 81,905 2,082 12,517 1,076 3,937 2,859 5,159 19,804 10,402 12,593 6,247 4,708 5,744 5,889 5,721 1,554 1,520 13,477 3,590 1,402 202,184 |
2024 £ 3,624 1,500 1,000 280 500 - 1,200 - 500 145 100 1,622 |
|---|---|---|
| 10,471 | ||
| 2024 £ 78,773 1,550 9,297 1,378 4,177 2,329 2,314 24,971 9,921 12,605 6,029 4,264 3,495 7,545 4,433 1,177 689 10,143 2,320 2,386 |
||
| 189,797 |
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Easterhouse Baptist Church SCIO
Notes to the accounts
Year ended 30 April 2025
4. Current Assets
| rent Assets | ||
|---|---|---|
| Gift Aid receivable | 2025 £ 33,913 33,913 |
2024 £ 27,391 |
| 27,391 |
5. Fixed Assets
| d Assets | ||
|---|---|---|
| Freehold property Fixtures & Fittings |
2025 £ 200,000 93,115 293,115 |
2024 £ 200,000 93,115 |
| 293,115 |
The value of the freehold property held by the Church has been estimated by the Trustees as being £200,000.
6. Liabilities
| Accruals Independent examiner's fee PAYE/NI Liability |
2025 £ 2,520 1,071 3,591 |
2024 £ 1,230 884 |
|---|---|---|
| 2,114 |
7. Trustee Remuneration and Expenses
During the year, two Trustees received remuneration in respect of their roles as Pastor. The total amounts paid to the Trustees during the year were £52,612 (2024: £48,671) and the total cost to the Church, including National Insurance, Taxation and Pension contributions was £79,476 (2024: £74,388).
In addition to the above Trustees remuneration, travel expenses totalling £4,375 were reimbursed to two Trustees (2024: £3,782 in respect of two Trustees). These expenses were reimbursed in relation to the Trustees role as employees of the Church, not as Trustees.
Other than stated above no Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.
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