CHARITY NO: SC051896
SOUTH BEACH BAPTIST CHURCH SCIO
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

SOUTH BEACH BAPTIST CHURCH SCIO
REPORT AND FINANCIAL STATEMEKfs FOR THE YEAR ENDED 30 SEPTEMBER
2024
PAGE
Reference and Administrakn've infom7ation
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-17

SOLrrH BEACH BAPTIST CHURCH SCIO
REPORT AND FINANCIAL STATEMEMfs FQR THE YEAR ENDED 30 SEPTEMBER 2024
REFERENCE AND ADMINISTRATIVE INFORMATION
Regi8tèrod and
Operatlonal Address:
Charlty Reg18tratlon Number:
SC051896
Tru8t•O8:
Indop•ndont Examln•rn:
Wbg Services LLP
104 Main Street
Prestr4ick
Ayrshire
KA9 IPA
Bankers:
Bank of Scotland
57 Dockhead Street
Salt¢oats.
Ayrshire
KA21 5EH
Sollcltors..
Jas Camptell & Company Solicitor$
Bank of S¢oUand Building
57 D￿khead Street
Saltcoats
Ayrshire
KA215EH

SOUTH BEACH BAPTIST CHURCH SCIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Irustees present their report with the financial statements of the charity for the year ended 30
September 2024.
'Th" e financial statements have been prepared in accordance with'the accounting policies set out in
note 1 to the accounts and comply with the charity's constitution. the Charities and Trystee
Investment {Scotland) Act 2005, the Charities Accounts {Scollandl Regulations 2006 {as amended),
and Accounting and Reporting by Charities= Statement of Recommended Practice applicable to
charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS 102) {effe¢tive 1 January 2019).
The legal and administrative information on page one forms part of this report.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng Document
The charity is a Scottish Chariiable Incorporated Organisation {SCIOI governed by ils constitution
which was registered with Ihe Office of the Scoltish Charity Regulator on 1 August 2022.
Purpose
South Beach Baptist Church SCIO is a recognised charity in Sa11coats, North Ayrshire in Scotland
(No. SC051896}. The charity was established by constitution and trustees are elected under th
constitulion. South Beach Baplist Church is a member of the Baptist Union of Scotland
Recruitment & appolntment of new trustees
Trustees are nominated from the church membership. Nominations of potential trustees must be
signed by 5 members. At the AGM a resolution is put to Ihe membership to vote for each nominated
person. A two thirds majority must be gained for the nominee to be elected as a trustee.
Trustee Inductlon & trainlng
Trustees participate in ongoing training as part of Iheir rose through inpvt at regular meetings and by
gathering for specrfic development days on an annual basis. New trustees are inducted into their
roles through a formal conversation around the role with the lead pastor I chair of the trustees and
by participating in the ongoing training of the wider team.
OBJECTIVES & ACTIVITIES
The charty's purposes are the advancement of the Christian faith, primarily in the 3 towns of
Ardrossan, Saltcoats and Stevenston and also throughout Scotland and the rest of Ihe World by all
means consistent with.. 1. The Christian Bible., 2. The Declaration of Principle of the Baptist Union of
Scotland,. and 3. The Statement of Foundation Values of the Church; including (without prejudice to
the foregoing generality) worship, ministry, mission. witness, prayer, fellowship, nelworking,
education, community Se￿1￿ and the provision of activities and facililies for the community, and the
relief of poverty and other social needs, including the support of individuals and other charitable
organisations and agencies involved in any or all of these.

sourH BEACH BAPTIST CHURCH SCIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024
ACHIEVEMENTS AND PERFORMANCE
Life of the church
The Leadership team now consists of ten members, including Lead Pasto
The
ChU￿h has a membership of 110 with eight new members Joining in the last year an¢J one reS￿ning.
We also had baptisms, and further baptismal services are planned for the near future.
Worship services are held every Sunday moming. The services continue to be streamed online via
YouTube as we now run a hybrid approach Whe￿ people can both meèl in the building and vkw
the service live online, or later. We have midweek groups usually on a Tuesday alternating betsveen
house groups and gatherings at the church. The Alpha Course was run on Wednesdays al the
beginning of 2024.
Work with Yo
11 has been so good to see the continued growth of numbers of children and young people Involved
in South Beach. The children in Sunday School love being together, remember what they've been
doing and have a real heart to learn about Jesus. It is great to see relationships building amongsl
the young people In Bible Class, Youth House group and Youth Café. They have a real desSre lo go
deeper in their relati¢)nship ￿th God. It was great to see a group go for th8 day to the Magniiude.
FestNal in July Run by Scripture Union Scotland. They came home raving about their day there and
plans are already in place to take a group to the whole event In 2025.
We are so grateful for the number of volunteers who give their time. energy and skills to work with
our children and young people.
The Hub
The Hub meets on Thursdays from 11.'IJOam-2.'30pm. In the last year we have seen it develop into
a space that is used by both our church family and those in the communty. It's a spacewhere people
get the chance to meet and chat, play pool or tab￿ tennis. do jigsaw5 or crafts togethw. or just chill
and read the papers. We have the time to chat to people we might not normally connect wtlh over a
coffee or a of soup al lunchtime and so relationships are building. We've seen the local walking
group Gontinue to drop in on a regular basis. One of the team is great at giving out leaflets along the
street, and we've often had new people drop in after his invitations. Four generations of one family
came regularly every week for several months! People appreciate the wami welcome, a place just
to relax, and the great soupl

SOUTH BEACH BAPTIST CHURCH SCIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024
ACHIEVEMEMfs AND PERFORMANCE (Contlnued)
Lsttb Stars
Little Stars is our Friday morning Tcmjdler Group. Numbers have continued to rise over the year as
we aim to be a warm and welcoming space for children to play and parentslcarers Can have a chan
to relax, enjoy a cup of lea and a chat. We have invited organisations such as Childsmile to engage
with the local community and are looking for further opportunities. We are very grateful to the team
of volunteers who run things both out on the floor with the childrenladults as well as in the kitchen
making that all important tea and toast.
The church continues to have a signrficant and very successful presen￿ at the Ardrossan Highland
games. The church also supports Christian musicians by providing a venue for concerts. The church
as part of its bellef to share continues to financially support other charrties.
FINANCIAL REVIEW
Incoming resources for the year were £223,545 {2023'. £128,386) and with total expenditure of
£123,458 {2023.' £113,437) the charity ran at a surplus of £100,087 for the year 12023.. Surplus
£14,949)
As a result, net reserves now sland at £701,086 {2023'. £600,999). Non fixed asset reserves are
£342,989 {2023.' £94,891) which equate lo 33 months of costs excluding depreciation (2023.. 11
months).
RESERVES POLICY
The trustees have confirmed that in the evenl of the church having to close, there will always be
more Ihan enough in the assets and church building of the church. lo cover any outstanding debl.
The funds in the bank are there for the day to day running of the church.
INVESTMENT POLICY AND PERFORMANCE
In accordance with the constitution, the trustees have the power to invest in such stocks, shares,
investments and propety as they see fiL
GRANT MAKING POLICY
The church does not gNe grants, rather it will give 'love gifts, when and where the trustees see a

SOUTH BEACH BAPTIST CHURCH SCIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024
RISK MANAGEMENT
The trustees have assessed the major iisks to which the church is exposed in particular those related
to Ihe operalion and finances of the church and are satisfied that systems are in place to mitigate
our exposure to the major risks.
PLANS FOR FLrruRE
In May 2024 the manse was sold as it b￿me surplus to needs wher
resigned. The funds (less selling costs) received from the sale have been kept
in a separate savings account and earmarked for fLrture building redevelopment.
Plans around this continue to be ongoing

SOUTH BEACH BAPTIST CHURCH SCIO
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024
Trustees, responsibllltles In relalion lo the financial Staternents
The charty trustees are iesponsible for preparing a trustees, annual report and financial statements
in accordan￿ with applicable law and United Kingdom Accounting Standaids (United Kingdom
Generally Accepled Accounting Practice). The law applicable to charities in Scotland requires Ihe
charity Irustees to prepare financial statements for each year which give a true and fair view of the
state of affairs of the charrty and of the incoming resources and application of resources, of the
charity for thal year. In preparing the financial staternents. the trustees are required to..
select suitable accounting p)licies and then apply them consistently;
observè the methods and principles in the applioable Charities SORP;
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going ￿nCern basis unless it inappropriate lo
presume that the charity will continue in business.
The trustees are responsible for keeping adequate records Ihat disclose with reasonable accuracy
al any lime the financial position of the charity and lo enable theTn to ensure that the financial
slalemenls comply with the Charities and Trustee Investment {Scotland) Act 2005, the Chafrty
Accounts {Scotlarid) Regulations 2006 las amended}. They are also responsible for safeguarding
the assets of the charity and hen￿ taking reasonable steps for the prevenliorF and detection of fraud
and other irregularities.
The trustees are responsible for the maintenance and integrlty of the charity and financial infotmation
included on the charity's websile. Legislation in the United Kingdom goveming the preparation and
disseminalion of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees and signed on their behalf by..
Treasurer
Dale.- 15 May 2025

SOUTH BEACH 8APTIST CHURCH SCIO
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOUTH BEACH BAPTIST
CHURCH SCIO FOR THE YEAR ENDED 30 SEPTEMBER 2024
I report on the accounts of the charty for the year 8nded 30 September 2024, which are set out on
pages 7 to 15.
Respectlve responslbllltles of trustees and examiner
The charty's Irustees are responsible for the preparation of the accounts in accordan￿ vAth the
terms of the Charities and Trustee Investment (Scolland) Act 2005 and the Charities Accounts
(Scotland) Regulations 2006.
The charty trustees consider thatthe audit requirement of Regulation 10(1) (a) to (cl of the Accounts
Regulations does not apply. It is my responsibilty to examine the accounts as required under section
4411 > (c) of the Act and to stste whether particular matters have come to my attention.
Basls ol Independent examlner's ststsment
My examination is carried out in accordan￿ with Regulation 11 of the Charities Accounts {Scotland)
Regulations 2006. An examination includes a review of the accounting records kept by the charty
and a ¢omparison of the accounts presented with Ihose records. It also include8 consideration of
any unusual items or disclosures in the accounts, and seeks explanations from the trustees
Con￿rning any such matters. The procedures undertaken do not provide 811 the eviden￿ that would
be required in an audit, and consequently I do not express an audit opinion on the view given by the
accounts.
Independent examlnevs statement
In the course of my examination, no matter has come to my attention
whith gives me reasonable cause to belteve that in any matersal respects the requirements..
to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with Ihe accounting records and compty with Regulation
8 of the 2006 AKounls Regulations have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding
of the accounts to be reached.
Wbg Service5 LLP
104 Main Street
Prestick
Aytshire
KA9 1PA
Date:
151s12

J Q *4
(fj o c
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0>
x£0

SOLrfH BEACH BAPTIST CHURCH SCIO
BALANCE SHEEf AS AT 30 SEPTEMBER 2024
Total Funds
2024
Totsl Funds
2023
Note
Flxed Assets:
Tangible Assets
12
358,097
506,108
Current assets..
Debtors
Cash at bank and in hand
13
3,745
340,604
3.489
92,402
Totsl Current Assets
344,349
95.891
Llabilltles:
Creditors falling due within one year
Net Current Assets
14
342.989
94,891
Net Assets
701,086
600,999
The funds of the charity."
Unrestricted fijnds
Is
701,086
701086
600,999
600 999
Total charlty funds
Approved by the trustees and signed on their behaff by..
Treasurer
Date: 15 May 2025

SOUTH BEACH BAiyfisT CHURCH SCIO
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
1. Accountlng Pollcles
lal Basis of preparatlon and assessment of golng concern
The accounts (financial statements) have been prepared under the historical cost convents'on
with items recognised at cost or Iransaction value unless otherwise ststed in the relevant
note(s) lo these accounts.
The financial statements have been prepared in accordan￿ with the Statement of
Recommended Pra¢tice-. Accounting 2nd Reporting by Charits'es preparing their aG¢ounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS 102) (effeclive 1 January 20191, Ihe Charities and Trustee Investment (Scotland) Act
2005 and the Chartties Accounts (Scotland) Regulations 2006 (as amended).
The charity constrtutes a public benefrt entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charty's ability to
continue as a going concern.
The financial stalements are prepared in sterling, which is the functional currency of the
charity. Monetary amounts in these financial statements are rounded to the nearest £.
Ib) Funds structure
Unrestricted income funds comprise those funds which the trustees are free to use for any
purpose in furtherance of the charitable objects.
Further details are disclosed in note 15.
(cl Income recognition
Income is recognised once the charity has entitlement lo the income, it is probable that the
income will be re￿iVed and the amount of income receivable can be measured reliably.
Donations are recognised when the charyty has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of
performance before the charity is entitled to the funds, the income is defefred and not
recognised until either those conditions are fully met, or Ihe fijlfilmenl of Ihose Conditions is
wholly within the control of the chanty and it is probable that those conditions will be fu￿111ed
in the reporting year.
Interest on funds held on deposit is included when receivable and the amount can be
measured reliably by the charity.. this is normally upon notification of the interest paid or
payable by the bank.
Income from government and other grants, whether'capital. or 'revenue' grants, is recognised
when the charity has entitlement to the funds, any perforrnan￿ conditions attached to the
grants have been met, tt is probable thal the income will be received and the amoLJnl can be
measured reliably and is not deferred.
{d) Interest receivable
Interest on funds held on depostt is included when receivable and Ihe amount can be
measured reliably by the charity., this is normally upon notification of the interest paid or
payable by the Bank.
io

SOUTH BEACH BAPTIST CHURCH SCIO
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
l. Ac¢ountlng Pollcles {contlnued
(e) Expendlture recognltlon
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expendtture, it is probable that settlement will be required and
thè amount of the obligation can be measured reliabty.
All expenditure is accounted for on an accruals basis. All expenses including support costs
and governan￿ costs are allocated or apportioned to thè applicable expenditure headings.
For more information on this attribution refer to note (fj below.
Expenditure on charitable activities includes governance costs and other actNrties
undertaken to fvrther the purposes of the charity and their associated support costs;
(fj Donated seNl¢es and facllltle$
Don8ted professional seNices and donated facilit¢es are recognised as income when the
charity has control over the item, any conditions associated Wbth the donated item have been
met, the r8ceipt of economic benefft from the use by the charity of the item is probable and
that economic benefit can be measured reliably. In accordan￿ with the Charities SORP {FRS
102), general volunteer time is not recognised. Refer to the trustees. annual report for more
information about their contribution.
(g) Allocatlon of governance costs
Governance costs comprise all costs involving the publ￿ accountability of the charity and its
complian￿ with regulation and good practice. These costs Include costs ￿lated to statutory
independent examination fees.
The allocation govemance costs are analysed in note 10.
(h) DebtoryJ
Trade and other debtors are recognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
(i) Cash at bank and In hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with
short maturity of three months or less from the date of acquisition or opening of the deposit or
similar a¢￿unt.
ti) Creditors and provtsions
Credttors and provisions are recognised where the charty has a present obligation resulting
from a past event that will probably result in the transfer of funds to a third party and the
amount due to settle the obligation can be measured or estimated reliably. Creditors and
provisions are normally recognised at their settlement amount after allowing for any trade
discounts due.
{k) Perv31ons
The charity has a pension scheme wth Baptist pension. The employer contrFbutions were 34h.
Further detail of the Charty's conlributions are disclosed in note 8.
li

SOUTH BEACH BAPTIST CHURCH SCIO
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
1. Accounting Policles (continued)
(l) Depreclatlon
Depréciation is provided to write off the cost less estimated residual values of all fixed
assels, over their expected useful lives. It is calculated on the original Gost of the assets at
the following rates..
Equipment, Fittings & Furniiure
Computer
Propety
15Yo per annum reducing balance.
33 113 % per annum reducing balance.
2Vo per annum straight line
2. Legal status of the charity
The charity is a registered Scottish Charitable Incorporated Organisation.
3. Related party transactlons and trustees. expenses and remuneratlon
The trustees all give freely their time and expertise without any form of remuneration or other
benefit in cash or kind {2023'. £nil). There were no expenses waived or paid on behalf of any
trustee during the year12023'. £nil)-
During the year no trustee had any personal interest in any contract or transaction entered
into by the charity (2023: £nil).
12

SOUTH BEACH BAPTIST CHURCH SCIO
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
4. Income from charitable activities
2024
2Q23
General Offerings
Grft Aid Offerings
Donations - others
31,732
106,486
2.945
141 163
12,151
108,853
7,382
128,386
5. Inc¢)me from Inveslrnents
2024
2023
Interest Re￿iVed
950
950
6. Other Income
2024
2023
Gain on Property Disposal
81.432
81,432
7. Analysls of expenditure on charltable actlvltles
2024
2023
Ministry Costs (Note 8)
Running costs and maintenance of Church (Note 9)
Governance (Note 10)
51,912
67,839
3,706
123,458
49,191
59,796
4,450
113,437
13

SOUTH BEACH BAPTIST CHURCH SCIO
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
8. Allocatlon of Ministry costs
2024
2023
Ministry Stipends
Pension Contributions
48,216
3,696
51,912
38,528
10,663
49,191
No employees had employee benefts in excess of £60,000 {2023'. None).
2024
No.
2023
No.
The average weekly number of persons, by headcount,
employed by the charity during the year was:
9. Allocation of running costs and malntenance of Church
2024
2023
Insurance
Heat and Lighl
Council Tax
Mainlance, Repairs
Telephone
Miscellaneous
Cleaning & Kitchen Supplies
Training & Conferences
Travelling
Mission Costs
Ministry & Events Costs
Deprecialion Charges
5,005
4,385
2,454
15,806
750
436
1,433
2,055
243
22,261
2,082
10,931
67,839
4,614
3,693
2,728
7,906
457
60
287
2,393
15,525
7,609
14,524
59,796
10. Allocatlon of governance costs
2024
2023
Printing, Postage & Stationary
Independent examinerfs remuneration
Fees, Licences and subscripb'ons
Website & IT Cosls
Legal Fees (SCIO)
Office Costs
409
1,158
1,313
1,068
1.370
87
600
226
3,706
1,579
Governance costs are allocated to expenditure on charitable activities.
14

SOUTH BEACH BAPTIST CHURCH SCIO
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
11. Net Incomel(expendlture) for the year
This is stated after charging..
2024
2023
Independent Examin6rfs fee
12. Tanglble flxed assets
Tan
ui
ible fixed assets
Total
At cost
Balance at 1 October 2023
24,567
670,695
(171,350)
1.180
696.442
171350
BalancR at 30 septeM￿r
2024
24.567
499.345
1.180
525,092
reciation
Balance at 1 October 2023
Charged in the year
18,276
944
170.878
9.987
(34,270)
1,180
190,334
10,931
34.270
Balan￿ at 30 September
2024
19,220
146,595
1,180
166,995
ook v lue
At 30 September 2024
5,347
352.750
358,097
At 30 September 2023
6,291
499,817
506,108
13. Debtors
2024
2023
Prepayments
3,745
3,489
14. Credltors: amounts falling due wlthln one year
2024
2023
Accruals
1.360
1.360
1.000
1,000
15

SOLrrH BEACH BAPTIST CHURCH SCIO
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
15. Anatysls of charltable funds
2023
Analy818 of
Fund movement8
Fund
Fund
Incomg
Expendlture
Transfers
Unrestrictod funds
Endowment funijs
General funds
T¢)lal unrestricted funds
Restrietèd funds
General Funds
Total reslricted funds
TOTAL FUNDS
560,594
25,456
586,050
560,594
40,405
600,999
128,386
128,386
113,437
113.437
586,050
128,386
113,437
600,999
2024
Analysis of
Fund movements
Fund
Fund
Incomè
Expenditure
Transfers
Unrestricted funds
Endowment funds
General funds
Total unre8trftted funds
Restricted funds
General Funds
Total restricted funds
TOTAL FUNDS
560,594
40.405
600,999
223,545
223 545
560,594
140,492
701 086
123,458
123,458
600,999
223.545
123,458
701,086
a) The unrestricted funds are available to be spent for any of the purposes of the charity.
16

SOUTH BEACH BAPTIST CHURCH SCIO
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
16. Net assets over funds
2023
Unrestrlcted Restricted
Funds
Fund$
Total
Fixed Assets
Debtors
Bank
Credilors
506,108
3,489
92,402
1,000
600 999
506,108
3,489
92,402
1,000
600 999
2024
Unrestricted Restrlctod
Funds
Funds
Total
Fixed Assets
Debtors
Bank
Crediiors
358,097
3,745
340,604
1,360
701,086
358,097
3,744
340,604
1.360
701.086
17