2025-09-30-accounts - South Beach Baptist Church SCIO

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CHARITY NO: SC051896

SOUTH BEACH BAPTIST CHURCH SCIO REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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SOUTH BEACH BAPTIST CHURCH SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

	PAGE
Reference and Administrative information	1
Report of the Trustees	2 – 6
Independent Examiner’s Report	7
Statement of Financial Activities	8
Balance Sheet	9
Notes to the Financial Statements	10 – 16

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SOUTH BEACH BAPTIST CHURCH SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

REFERENCE AND ADMINISTRATIVE INFORMATION

Registered Office: 66a Ardrossan Road Saltcoats Ayrshire KA21 5BW Operational Address: 9 High Road Stevenston KA20 3DR Charity Registration Number: SC051896 Trustees: Douglas Crabb, Lead Pastor Sarah Lynch, Treasurer (Resigned 20.11.2025) Alexander Taylor, Treasurer (Appointed 20.11.2025) Liz De Silva, Secretary (Resigned 21.11.2024) Moira Shanks, Secretary (Appointed 21.11.2024) Arthur Jones (Resigned 20.11.2025) David Murray (Resigned 21.11.2024) Calum Meney Anne Scott Andrew Swanson John Bathgate Moira Hamilton (Appointed 21.11.2024) Ruth Skillin (Appointed 21.11.2024) Deborah Matchett (Appointed 21.11.2024, Resigned 01.09.2025) Robert Gibb (Appointed 20.11.2025) Independent Examiners: Wbg Services LLP 168 Bath Street Glasgow G2 4TP Bankers: Bank of Scotland 57 Dockhead Street Saltcoats, Ayrshire KA21 5EH Solicitors: Jas Campbell & Company Solicitors Bank of Scotland Building 57 Dockhead Street Saltcoats Ayrshire KA21 5EH

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SOUTH BEACH BAPTIST CHURCH SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their report with the financial statements of the charity for the year ended 30 September 2025.

The 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 Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The legal and administrative information on page one forms part of this report.

Structure, Governance and Management

Governing Document

The charity is a Scottish Charitable Incorporated Organisation (SCIO) governed by its constitution which was registered with the Office of the Scottish Charity Regulator on 1 August 2022.

Recruitment & appointment 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 the membership to vote for each nominated person. A two thirds majority must be gained for the nominee to be elected as a trustee.

Trustee induction & training

Trustees participate in ongoing training as part of their role through input at regular meetings and by gathering for specific development days on an annual basis. New trustees are inducted into their roles through a formal conversation around the role with the lead pastor / chair of the trustees and by participating in the ongoing training of the wider team.

Objectives and Activities

Who We Are

South Beach Baptist Church SCIO is a recognised charity in Saltcoats, North Ayrshire in Scotland (No. SC051896). The charity was established by constitution and trustees are elected under this constitution. South Beach Baptist Church is a member of the Baptist Union of Scotland.

The charity’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 the 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, networking, education, community service and the provision of activities and facilities 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.

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SOUTH BEACH BAPTIST CHURCH SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Achievements and Performance

Life of the Church

The Leadership team now consists of ten members, including Lead Pastor, Rev. Douglas Crabb. The church has a membership of 108 with two new members joining in the last year. We also had five baptisms and further baptismal services are planned for the near future.

Worship services are held every Sunday morning. The services continue to be streamed online via YouTube as we now run a hybrid approach where people can both meet in the building and view the service live online, or later. We have midweek groups usually on a Tuesday alternating between house groups and gatherings at the church. The Alpha Course was run on Wednesdays at the beginning of 2025.

Work with Young People

It 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 amongst the young people in Bible Class, Youth House group and Youth Café. They have a real desire to go deeper in their relationship with God. It was great to have a group at Magnitude Festival this year, with over 20 (including leaders) going along to what was live-changing week. Planning is well underway for returning in 2026 with the group growing to almost 40!

We are so grateful for the number of volunteers who give their time, energy and skills to work with our children and young people.

One particularly exciting development in this area has been the development, advertisement and appointment of a Pastor for Young People and Families. Deborah Matchett, who, with her family, was already part of the church, was called to the role following a careful discernment process. Deborah was previously a trustee of the church, but stood down from this role in line with clause 58 of the constitution which restricts the number of Non-qualifying trustees to 2. Due to Deborah now being remunerated by the church, her Dad became a Non-qualifying trustee upon her appointment.

Deborah for Pastor for Young People and Families will focus on working with our young people and families within the church, but also looking at ways in which we can support young people and families within the wider community. This is an exciting role which we anticipate will make a real positive difference to our work as a church.

The Hub

The Hub meets on Thursdays from 11:00am-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 community. It’s a space where people get the chance to meet and chat, play pool or table tennis, do jigsaws or crafts together, or just chill and read the papers. We have the time to chat to people we might not normally connect with over a coffee or a bowl of soup at lunchtime and so relationships are building.

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SOUTH BEACH BAPTIST CHURCH SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Achievements and Performance (continued)

The Hub (continued)

We’ve seen the local walking group continue 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 warm welcome, a place just to relax, and the great soup!

Little Stars

Little Stars is our Friday morning Toddler Group. Numbers have continued to rise over the year as we aim to be a warm and welcoming space for children to play and parents/carers can have a chance to relax, enjoy a cup of tea 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 children/adults as well as in the kitchen making that all important tea and toast.

Other Activities

The church continues to have a significant and very successful presence at the Ardrossan Highland games. The church also supports Christian musicians by providing a venue for concerts. The church as part of its belief to share continues to financially support other charities.

Financial Review

Total income for the year was £166,845 (2024: £223,545) and total expenditure was £130,924 (2024: £123,458), resulting in a surplus of £35,921 (2024: £100,087). At 30 September 2025, the charity held total funds of £737,007 (2024: £701,086), of which £359,561 (2024: £352,750) was held in endowment funds, leaving general free reserves of £377,446 (2024: £348,336).

Reserves Policy

The trustees’ policy is to maintain general free reserves equal to 3 months’ worth of expenditure, this equates to £32,731. The general free reserves at 30 September 2025 were £377,446 and therefore above target level.

Investment Policy and Performance

In accordance with the constitution, the trustees have the power to invest in such stocks, shares, investments and property as they see fit.

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SOUTH BEACH BAPTIST CHURCH SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Grant Making Policy

The church does not give grants, rather it will give ‘love gifts’ when and where the trustees see a need.

Risk Management

The trustees have assessed the major risks to which the church is exposed in particular those related to the operation and finances of the church and are satisfied that systems are in place to mitigate our exposure to the major risks.

Plans for Future

In May 2024 the manse was sold as it became surplus to needs when Rev Don Currie resigned. The funds (less selling costs) received from the sale have been kept in a separate savings account and earmarked for future building redevelopment. Plans around this continue to be ongoing.

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that year. In preparing the financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable 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 concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

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SOUTH BEACH BAPTIST CHURCH SCIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Trustees’ responsibilities in relation to the financial statements (continued)

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees and signed on their behalf by:

Name: Alexander Taylor, Treasurer

Date: 7 May 2026

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SOUTH BEACH BAPTIST CHURCH SCIO FOR THE YEAR ENDED 30 SEPTEMBER 2025

I report on the accounts of the charity for the year ended 30 September 2025, which are set out on pages 8 to 16.

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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

which gives me reasonable cause to believe that in any material 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 the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jenna Fair BA (Hons) ACCA Wbg Services LLP 168 Bath Street Glasgow G2 4TP

Date: 11 May 2026

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SOUTH BEACH BAPTIST CHURCH SCIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 30 SEPTEMBER 2025

(Including an Income and Expenditure account)

Note Income and endowments from: Charitable activities 4 Other trading activities 5 Investment income 6 Other income 7 Total Income Expenditure on: Charitable activities 8 Total Expenditure Net income/(expenditure) Transfers between funds Net movement in funds Funds reconciliation Total Funds brought forward as previously stated Prior year adjustment 17 Total Funds brought forward as previously stated 15 Total Funds carried forward 15	Unrestricted Funds 2025 Restricted Funds 2025 Endowments 2025 Total Funds 2025 *As restated* *Unrestricted* *Funds* *2024* *Restricted* *Funds* *2024* *As restated* *Endowments* *2024* *Total* *Funds* *2024* £ £ £ £ £ £ £ £ 148,898 - - 148,898 141,163 - - *141,163* 3,839 - - 3,839 - - - - 7,732 - - 7,732 950 - - *950* 6,376 - - 6,376 81,432 - - *81,432*
	166,845 - - 166,845 223,545 - - *223,545*
	120,937 - 9,987 130,924 113,471 - 9,987 *123,458*
	120,937 - 9,987 130,924 113,471 - 9,987 *123,458*
	45,908 - (9,987) 35,921 110,074 - (9,987) *100,087* (16,798) - 16,798 - - - - -
	29,110 - 6,811 35,921 110,074 - (9,987) *100,087*
	140,492 - 560,594 701,086 40,405 - 560,594 *600,999* 207,844 - (207,844) - 197,857 - (197,857) -
	348,336 - 352,750 701,086 238,262 - 362,737 *600,999* 377,446 - 359,561 737,007 348,336 - 352,750 *701,086*

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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SOUTH BEACH BAPTIST CHURCH SCIO

BALANCE SHEET AS AT 30 SEPTEMBER 2025

Note Fixed Assets: Tangible Assets12 *Current assets:* Debtors 13 Cash at bank and in hand Total Current Assets Liabilities: Creditors falling due within one year 14 Net Current Assets Net Assets *The funds of the charity:* Unrestricted funds 15 Endowment funds 15 Total charity funds	Total Funds 2025 As restated Total Funds 2024 £ £ 375,882 358,097
	375,882 358,097 6,393 3,745 355,992 340,604
	362,385 344,349 (1,260) (1,360)
	361,125 342,989
	737,007 701,086
	377,446 348,336 359,561 352,750 737,007 701,086

Approved by the trustees and signed on their behalf by:

Name: Alexander Taylor, Treasurer

Date: 7 May 2026

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SOUTH BEACH BAPTIST CHURCH SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. Accounting Policies

(a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

(b) 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.

(c) Income recognition

Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the charity 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 deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled 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 performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

(d) Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

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SOUTH BEACH BAPTIST CHURCH SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. Accounting Policies (continued)

(d) Expenditure recognition (continued)

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (f) below.

Expenditure on charitable activities includes governance costs and other activities undertaken to further the purposes of the charity and their associated support costs;

(e) Allocation of governance costs

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory independent examination fees.

The allocation governance costs are analysed in note 9.

(f) Tangible fixed assets and depreciation

All assets costing more than £1,000 are capitalised and valued at historical cost. Depreciation is charged as follows:

Basis Freehold Land & Buildings 2% straight line Plant & Equipment 15% reducing balance Computer equipment 25% reducing balance

(g) Debtors

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.

(h) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

(i) Creditors and provisions

Creditors and provisions are recognised where the charity 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.

(j) Pensions

The charity has a pension scheme with Baptist pension. Further detail of the charity’s contributions are disclosed in note 10.

(k) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

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SOUTH BEACH BAPTIST CHURCH SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. Accounting Policies (continued)

(l) Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Trustees are satisfied that the accounting policies are appropriate and applied consistently. Key sources of estimation have been applied as follows;

Estimate Basis of estimation Depreciation of fixed assets’ Fixed assets are depreciated and amortised over the useful life of the asset. The useful lives of fixed assets are based on the knowledge of the Trustees, with reference to assets expected life cycle.

2. Legal status of the charity

The charity is a registered Scottish Charitable Incorporated Organisation.

3. Related party transactions and trustees’ expenses and remuneration

The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2024: £nil). There were no expenses waived or paid on behalf of any trustee during the year (2024: £nil).

During the year no trustee had any personal interest in any contract or transaction entered into by the charity (2024: £nil).

4. Income from charitable activities

General offerings Gift aid offerings Donations - others	2025 2024 £ £ 17,865 31,732 126,373 106,486 4,660 2,945 148,898 141,163

5. Other trading activities

Concert tickets Hall hire Fundraising	2025 2024 £ £ 1,029 - 320 - 2,490 - 3,839 -

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SOUTH BEACH BAPTIST CHURCH SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. Income from investments

Bank interest . Other incoming resources Gain on property disposal Insurance proceeds . Analysis of expenditure on charitable activities Ministry stipends Ministry pension contributions Insurance Heat and light Council tax Repairs and maintenance Telephone Miscellaneous Cleaning & kitchen supplies Training and conferences Travelling Mission costs Ministry and events costs Pastoral costs Depreciation Governance (Note 9)	2025 2024 £ £ 7,732 950 7,732 950
	2025 2024 £ £ - 81,432 6,376 - 6,376 81,432
	2025 2024 £ £ 46,486 48,216 3,551 3,696 4,809 5,005 4,768 4,385 2,807 2,454 13,299 15,806 656 750 482 435 4,641 1,433 1,093 2,055 81 243 17,093 22,261 12,319 2,082 1,148 - 12,471 10,931 5,220 3,706 130,924 123,458

Bank interest
. Other incoming resources
Gain on property disposal
Insurance proceeds
. Analysis of expenditure on charitable activities
Ministry stipends
Ministry pension contributions
Insurance
Heat and light
Council tax
Repairs and maintenance
Telephone
Miscellaneous
Cleaning & kitchen supplies
Training and conferences
Travelling
Mission costs
Ministry and events costs
Pastoral costs
Depreciation
Governance (Note 9)

2025
2024
£
£
7,732
950
7,732
950

2025
2024
£
£
-
81,432
6,376
-
6,376
81,432

2025
2024
£
£
46,486
48,216
3,551
3,696
4,809
5,005
4,768
4,385
2,807
2,454
13,299
15,806
656
750
482
435
4,641
1,433
1,093
2,055
81
243
17,093
22,261
12,319
2,082
1,148
-
12,471
10,931
5,220
3,706
130,924
123,458

7. Other incoming resources

8. Analysis of expenditure on charitable activities

9. Allocation of governance costs

Governance costs are allocated to costs of charitable activities:

Governance costs: Independent examiners remuneration Printing, postage & stationery Fees, licences and subscriptions Legal Fees Office costs	2025 £ 2024 £ 1,460 1,158 91 409 1,856 1,313 - 600 1,813 226 5,220 3,706

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SOUTH BEACH BAPTIST CHURCH SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. Analysis of staff costs and remuneration of key management personnel

	2025	2024
	£	£
Wages & salaries	46,486	48,216
Employer’s contribution to defined contribution pension schemes	3,551	3,696
	50,037	51,912
	2025	2024
	£	£
Key management personnel remuneration	50,037	51,912
The charity made £3,551 of contributions to employee’s personal pension schemes		(2024:
£3,696). For more information about the pension contributions refer to note 1(j).
No employees had employee benefits in excess of £60,000 (2024: none).
	2025	2024
	No.	No.
The average weekly number of persons, by headcount,
employed by the charity during the year was:	1	1
11. Net income/(expenditure) for the year
This is stated after charging:
	2025	2024
	£	£
Independent examiners remuneration	1,460	1,158
Depreciation	12,471	10,931

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SOUTH BEACH BAPTIST CHURCH SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

12. Tangible fixed assets

Freehold Land & Buildings £ 499,345 16,798	Plant & Equipment Computer Equipment Total £ £ £ 24,567 1,180 525,092 13,458 - 30,256	Plant & Equipment Computer Equipment Total £ £ £ 24,567 1,180 525,092 13,458 - 30,256
516,143	38,025	1,180 555,348
146,595 9,987	19,220 2,484	1,180 166,995 - 12,471
156,582	21,704	1,180 179,466
359,561	16,321	- 375,882
352,750	5,347	- 358,097
	year	2025 2024 £ £ 2,647 3,745 3,746 - 6,393 3,745
		2025 2024 £ £ 1,260 1,360
		1,260 1,360

15. Analysis of charitable funds

2024 Analysis of Fund movements Unrestricted funds Endowment funds General funds Total unrestricted funds Restricted funds Total restricted funds TOTAL FUNDS	As restated Fund b/fwd £ Income £ As restated Expenditure £ Transfers £ As restated Fund c/fwd £ 362,737 - (9,987) - 352,750 238,262 223,545 (113,471) - 348,336
	600,999 223,545 (123,458) - 701,086

	- - - - -
	600,999 223,545 (123,458) - 701,086

Docusign Envelope ID: 60EE1F90-D01A-869D-8061-B287E3C4CC09Docusign Envelope ID: A8D51369-562E-8E38-8101-2A3A3FDD5085

SOUTH BEACH BAPTIST CHURCH SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

15. Analysis of charitable funds (continued)

2025 Analysis of Fund movements Unrestricted funds Endowment funds General funds Total unrestricted funds Restricted funds Total restricted funds TOTAL FUNDS	As restated Fund b/fwd £ Income £ Expenditure £ Transfers £ Fund c/fwd £ 352,750 - (9,987) 16,798 359,561 348,336 166,845 (120,937) (16,798) 377,446
	701,086 166,845 (130,924) - 737,007

	- - - - -
	701,086 166,845 (130,924) - 737,007

a) The unrestricted funds are available to be spent for any of the purposes of the charity.

The endowment fund represents the net book value of the Church building at the year end.

16. Net assets over funds

2024 Fixed Assets Debtors Bank Creditors 2025 Fixed Assets Debtors Bank Creditors	As Restated Unrestricted Funds £ Restricted Funds £ As Restated Endowment Funds £ Total £ 5,347 - 352,750 358,097 3,745 - - 3,745 340,604 - - 340,604 (1,360) - - (1,360) 348,336 - 352,750 701,086
	Unrestricted Funds £ Restricted Funds £ Endowment Funds £ Total £ 16,321 - 359,561 375,882 6,393 - - 6,393 355,992 - - 355,992 (1,260) - - (1,260) 377,446 - 359,561 737,007

17. Prior year adjustment

During the preparation of the current year financial statements, it was uncovered that endowment funds reported in 2024 had been overstated by £207,844. This was due to the historic disposal of the Church Manse not being reflected within the endowment fund. In addition, depreciation on the Church building had historically not been allocated to the endowment fund. The impact of this adjustment was a decrease in endowment funds of £207,844 and an increase in unrestricted funds of £207,844. The total funds of the charity remained unchanged.