LEITH BAPTIST CHURCH SCIO
ISCO51916)
FINANCIAL STATEMENTS- YEAR ENDED 30 SEPTEMBER 2025
REPORT OF THE TRUSTEES
These accounts have been prepared in accordan￿ with the temis of the Charilies
and Trustee Investment {Scotland Act) 21J05 and the Charrties Accounts (Scotland)
Regulations 2006
Govornlng Docum•nt and OryanlMtlon•l Structur•
The Church is a Scottish Charitable Incorwated Organisation (SCIOY established by
constitution and is a registered charity in Sc<)tland (SC051916). The church is also
registered with HMRC as a Chaiity under referènce numter ST05241. The address
of the Church is 27-29 Madeira Street, Lelth. Edinburgh, EH6 4AJ. There are no
restrictlons on the way in which the Churth may operate as a Charity.
ObJe¢tlvo8 and L•ad•rnhlp
The Aim of the Church, wthich 18 affiliated to the Baptsst Union of Scotland, 18 the
advancement of religion by promoting the Gospel of Jesus Christ, through
relationship to God, each other and the wnmunty, b(th at home and worldwide.
The Church is corKJregational in policy and rts day404ay running 18 undertaken by
the Senior Lead6rship Team (SLD who are all apP￿nIed by the Church. They are a8
follow8".
Rev A Barbosa (Minister)
Ms D A Belton
Mrs L Cowan
Mr J Currie (appointed 4 February 2026)
Mr N T Drysdale
Mr J Miller
Mr A Monaghan (appointed 4 Felyuary 2026)
Ms C Monaghan (resigned 14 April 2025)
Mr K l Mothersole {resi9ned 29 January 2025>
MS J Orr (appointed 29th January 2025)
Mrs S l Rebus
Dr B S Windram
The members of the Senior Leadership Team are °T￿￿tee8" in temis of t1￿ Charit18S
and Trustee Investment (Scotland Act) 2(M)5 and the Charities Accounts (Scotland)
Regulations 20C6.
Aclivlties, Achlevements and Perf0M￿nCe
The year to September 2025 was a year of joy arKI encouragement for the church.
During the year, we have seen a number of new people from the local area Coming
along to the church. We had the joy of marking 180 years as Letih Baptist Church
and had a special weekend in September 2025 ￿lebrating with the local community.
We also hosted and part￿IPated in the Baptist History Project Conference in
November 2025 gmng a talk on the history of the church.

Sunday moming services continue to have an infomial setting where the
congregation gather around tables ratsr than in traditional rows. Visito[5 have
commented on how welcome they feel and there is room for Child￿n to move around
more freely.
Our Toddlers group ¢ontinu88 to flourish on Tuesday and Wednèsday momings with
around 41>50 children together wrlh parents I grandparents attending over the two
days. Our additional monthly Messy Church has been a hwJhlight for this group and
has included speejal Christmas and Easter events. We also partnered with SU
Scotland and other churches in the north of Edinburgh to put on a summer holiday
dub for prbmary school age thildren.
We have continued to be more fiexible with our mi(*week programme of events this
year sometimes meeting on different days and for shorter block8 of we8ks with some
gaps. We had a block of'Table Time, (sharing hospitalty and communion in our
homes) followed by series in the church building leaming the practice of Lectio Divina
to enrich our prayer and tsble reading. Online 'Momings of Grace. devotionals run
every weekday moming except Wednesday from &8.30am. We have a revival
prayer meeting which takes ￿8¢8 monthly and this year we have been meeting with
our sister church. South L8lth Baptist Church and altematirvJ the hosting of this.
We Continue to have a joint branch group meeting most months bLrt not abNays on
the 1 It INedne8day of the month. We now have a small Youth Group meeting on
Friday evenings twi￿ a month and four of them attended the Magnitude festival in
the Summer.
During the year, we have enjoyed visiting speakers from other churches and Bethany
Christian Tru8t. We have also taken part in joint prayer events and continue to
participate in various events organised by the Baptist Union of Scotland most notably
the 'Canopy' gathering in summer of 2025.
Flnanclal R•vl•w
The Accounts for the year to September 2024 show average weekly offerings of
£1,179 (2024 - £1,111). General expenses of £31,970 {2024- £19,754) a¢¢ounted
for 52% (2024 - 34%) of regular income and the ￿m81nder was used to support
ministnes, other charTlie8 (including the Baptist Union of Scotland) and to h8lp
individuals in need.
General Fund income for the year is SI￿hty up in comparison to the previous year.
We have received lower investment income this year due to lower interest rates. We
also opened a CAF Flagstone account in September 2025 to spread ¢a$h deposits
over a range of institulions rather than solety being held with Virgin Money.
Staff costs have risen in line with the BUS stipend and housing allowance. General
expenses increased substantÈally during the year due mainly to £8K of remedial
electrical YKJrk and higher energy costs. In line with a decision of the church
membership. the church gave gifts of £53,000 representing a tithe of the proceeds of
the church manse sold in 2022 (see rK)te 4).
The church leadership keep cash flow und8r regular review as there can often b8
fluctuations in income due to on&off gifts and unexrrtted expenditure (e.g., churth
Maintenan￿ c¢)sts) during the year. Following the sale of the church manse in 2022,
the liquidty posrtion of the church is strong atthough we do have a number of
challenges relating to the maintenance of the church building.

Risk managThnt
Th8 SLT {wr Trustees) have reSponsi￿'1ty for evaluating and monitoring the major
risks faced by the Church and take care to ensu￿ that these risks are Mit￿ated. The
Trustees continue to be urxlated on key legislative Changes by the Baptist Union of
ScotlarKI (BUS) who also provide guidan￿ in areas where policies are required e.g.
Safeguarding., Data Protection., etc. The leadership team received Safeguarding
training in the autumn of 2024 and annually review the thurch safeguarding policy.
Thè various activitÉes of the Church are prindpally the ￿SponsIbl1ty of ministry
teams, overseen by the leadership, whose members have the experience and
understanding of their area of ministry arxl are offered Op￿UnIti&s for traini
where this is available arKI relevanL
Plans for th• Futur•
Our minister ha8 served the church. initially a8 a wor8hip arKI communlty pa8tor,
8ince 2017. We are dol￿3hted to release him for a thretrmonth sabbatical in 2026.
This will likely be taken in three segments and indude rest, reflection and study and
some holiday time. Our tsvo ministry rKiorrties for 2026 are to increase the
prominence of prayer in all we do and to Set up a new pastoral care 8yStem with a
fresh empha8is on everyday discipleship. We restructured our Senior Leadership
Team meetings in 2025 to make Spa￿ for regular 'non-agenda' meetlngs where we
can have more time and space to discuss and pray about strategic issues as well as
building a healthy Spiritual leadership culture. We plan to continue thi8 in 2026. We
hope to see growth in number8 and in￿a${n9 8yrltual maturity within the fellowship
over the next few yearn.
We continue to live-stream our services arKI have recently upgraded our audio-visual
facilities. We have also replaced the old heating system and carried out remedial
electri￿1 work. We to gNe further consideration to some of the limitations of
our ¢hur¢h building and are praying about the way forward regarding our premises.
In addits'on to the above, it is our expectsb'on that church members will continue to
take up responsibilit￿5 for new areas of ministy which is in line our belief in the
priesthood of all telievers and the Importance of the whole church body functioning
effectNely. The Spe￿fiC activrti88 of the church are continuously under review by the
leadership and change and evolve in response to changes in membership.
resources, the various communrties we serve arKt alwa￿ in response to God'8
leading in accordance with Scripture.
Trustso Remunerallon
As shIy￿n in note 3. the only trustee re￿Iving remuneration from the churth during
the year wa8 our Pastor, Rev. Andre Bart)osa.
Reserve# pollcy
The Trustees are conscious of the need to maintain reserves sufficient to enable us
to pay debts as they fall due whilst not accumukgting more funds than are necessary.
The Churth's Bankers are thè Bank of Scotland, The Mound, Edinburgh EH1 1YZ,'
and Virgin Money, 7 Gold Street. Northampton, NN1 1 EN.

The Church's Solicitors are Diakoneo Legal Savices Limrted, 48 Speirs Vtharf,
Glasgow, G4 9TH.
The Church's IrKlependenl Examiner is Ralph frffin BSC FCA, 19 Melville Court. Croft
Street, London SE8 5DR.
Statement of Tru$ts•8' Respomlbllitles
Chanty law requires the tTUStees to yepare financial 8tatements for each financial
year which show a true arKI fair view of the state of affairs of the tharity and its
financial activrtie8 for that period. In preparing those financial statements, the trustees
are required to:
select suitable accounting policies and then apply them con8iStently:
make judgments and estimates that are reasonable and prudent.,
state whether applicable accounting standards arKI statements of
recommended yactice have been followed, subj'ect to any departures
disclosed and explained in the financAal Statements., and
p￿pare the finawal statements on the going concem ba818 unle88 it 18
inappropriate to prosume that th8 charity will continue in operational
exlstence.
The trustees are responsible for keeping proper accounting records whlch dl8cIo8e
with reasonable accuracy at any time the financAal position of the company and whlch
enable them to ensure that the financial statements wnply wth the Charitie8
Accounts (Scotland) Regulations 2006 and all other relevant legislation. They al80
have general responsibility for taking such steps as are rea80nably open to them to
6afeguard th8 assets of tho company and to prevent and dete(X fraud arKI other
irregularities.
Approved by the Trustees and sKJned on their behalf,
On b8h8lf of the TNstees on 2026

Lelth Baptist Church
Year ended 30 September 2025
Statem•nt of Financial Actlviti
,. Restrbcaed Funds
l(None)
IUnre$trscted Funds
General
2025
In¢omlng Resourcw4
I￿Oming rnsources from @noratsd funds
Voluntary Incomo
IGeneral offerings
Gift Aid I Small donations
.Tax recovered
Special offerings
other income
Investment Incom•
15,679
45.627
11,844
1,938
13,190
44,620
11,422
2,534
267
45,627
11,844
1,938
15,429
15,429:
15,429
90.517
Total Incoming Resourcas
R•8ources Expended
Charltable actlvltlo8
Staff costs
General expenses
Depreciation expense (note 3)
Support and grfls to other Ministries
Mission activity
,Special offerings
. |Govornanco co$t•
Total Resources Expended
Net in¢omingloutgoin9_resour
Transfers telween funds
Total funds brought forward
Total funds rArrled forward
91.479
43.958
31,970,
7.522,.
3,240
2,5361
43,958
31,970
41,791
19,754
7,522
3,240
3,978
3,184
600
80,067
11,412
53,000
2,536
3,078
92,302
{17,214)
(37.571)
S54,785}1..
501,574
680,250
668,838
680,250

LEITH BAPTIST CHURCH
BALANCE SHEEf AS
T 30 SEPT
MBER 202
202
FIXED ASSETS (Note 2)
134,194
141,716
CURRENT ASSErs
P8tty Cash
Cash at Bank- Business alc
Cash at 8ank- Treasurer alc
Virgin Money- Savings alc
CAF Flagstone- Temi Deposts
Tax receivable grft aid
Int8r8St receivable
SorAal Action Fund
30
15,794
29,979
83,557
350.100
11,844
367
30
31.857
82,416
419,158
5,473
491.871
539,134
CURRENT LIABILITIES
Accruals
600
NET CURRENT ASSETS
491.271
538,534
LONG TERM LIABIUTIES
NET ASSETS
625,465
680.250
FINAN
CAPITAL ACCOUNTS
General Reserve
At beginning of year
Transfer from Property FurKI
Surplusl{Deficit) for year
178,676
147,472
39,238
161.462
178,676
Designated Property FurKI (Nots 4)
464.003
501,574
625,465
680,250
The above accounts are authorised arKI approved by the Senior Leadership Team of
Leith Baptist Church (the Trust888).
Convenor of Finance Group
, 2026

TH BAPTIST CHURCH
NOTES TO AccouKrs
ACCOUNTING BASIS AND
LICIES
The accounts have been prepared on a historic cost basis In accordance V￿th
Accounting arKI Repo￿.ng by Chartties SORP 2CQ5 and the Financial ReportirYJ
Standards for Small Enterprises arKI vitth Charrty Law.
a) All voluntsry income, (offering8 and donations), is accounted for when the
charity has uncondÉtional entitlement to the income.
b) Tax recovered on Gift Aid Donations and Small Donation8 accounted for at
th8 same time as the gift to which it relates.
c) Bank Interest is accounted for when rec8ivabl6 or payable.
d) Tangible fixed assets compnse one property, the church building. It 18 valued at
a long-standing accounting value of the land element of the church property,
being a conservative approximats'on of open market value. No deFYeciation is
charged on land or buiklings.
e) Depreciation on 8hort4em assets ts charged over the estimated u8eful life of
the asset 88 follow8..
Audio visual and computer equipment 33.3%
Church 80ilers 10.0%
Liakn'lities are accounted for when there 18 a legal or constructlve obligation
commbtb'ng thè charity to pay out resour￿.
2. TAN
IBLE FIXED
Tangible Fixed Assels are made up a8 foll￿.
025
2024
Church - 27129 Madeira Street
Audio visual and ¢(MnpJter equip
Church Boilers
110.000
5.138
110,000
10,278
134,194
141.716
The Trustees have retained the long-StandiNJ accountiryd value of the land element
of the church property at £110,(KX). beirYJ a (y)nservative approximation of open
market value.
New aUdIc￿vIsUal equipment, cameras, screens and PA desk was purchased during
in 2024 totalling £15,418. Depreciation of £5.140 (33%) was charged during the year.
New boilers were installed in January 2024 at a cost of £23,820. Depreciation of
£2,382 (10%) was charged during the year.

RElJlUNERATI
Remuneration to the Tru5tee8 (excludir¥J mink8ters) arKI IrKleperthnt Examiner
is as follows..
2025
2024
Truste88
Independent Examiner
Remuneration lo fu114ime minthr (Rev A Barbosa) during the year amounted
to £37.352 (2024- £35.771).
The average number of paid ￿￿￿(er3 in 2025 was 2 {2024 - 2). In addition to
the Minister, a thurch cleaner wa8 employed during the year.
tod Pro
Fund
Balance at 30 September 2024
501,574
Inv88tm•nt Income
15,429
Tithing Grfts made durirva the year.
Bethany Christian Trust
Bible Society of Scouand
BMS World Mission
CAP Edinburgh
Open Doors
Renew Edinburgh
Scripture Union - Magnitude
South Leith Bapts'8t Churth
Try Praying
Edinburgh City Mission
Lerth Churche8~ SU Holiday Club
10,000
5,000
5,000
5,000
2,000
Balance at 30 September 2025
464,003
This unrestricted fund was created on the sale of the churdi manse in July
2022. The proceeds have been set aside for future caMal projeds.
At the church AGM in February 2024, a decision was made Confi￿1ng
previous leadership reo)mmendation that a tithe of the proceeds from the sale
of the manse shouky be given to a number of Christian charities consistent with
the charitable purposes of the ¢hur¢h. A working group was set up In July
2024 and reported to the thurch in Octob8r 2024 with recommendations of 10
organisations arKI churches who would receive an aggregate of £53,000 from
the manse proceeds tEkl in this Fund. These amounts were disbursed In
November and December 2024.

Report to th•
tru8t•8slmombers ol
Inde￿ndent examlneVs report on th• accounts of
Leith Baptist Church
Registered chaTIty SC051916
number
On th• accounts of th•
charlty for th• porlod
Perbj end date
Y•w
Y8ar
01
10
30
09
2025
Sot out on pao
1108
rwpon•lbllMI•8 of
tru•t•ts •nd exwnlnor
v•lth lh8 tenrn ofthe char￿￿5 aTh1 Trustee Inv9str￿ IScoll•)dl 2005 Act and Ihe
charrt￿ AryJx¥ts ISo)tkTrJl 20￿. The chanty Injstees consid9r that tho
8￿￿1t r•qu¥￿ of 10111 Id) ol th8 A(xrths R￿ul8tK￿S not 8PFAy. It
8 my IwtMiiNlity to examTh ￿ 8(¥£￿nts 98 r￿lITed undar 8e¢tion 44111 1¢) of tho
Basls of Indop•nd•nl Kfy exa￿￿nakn 18 ¢xrbJ kn ¥x*xdaFTh V•*h ROg￿t￿n 11 of th• Charl￿S
4￿mIne￿9 stat•m•nt A(*Axmts lknttarKII 2Cth. An e¥amlnaikn itlLKl68 o of th8
rec(*ds kopt by the c*wtty *x14 0)mF￿ns￿ ol the actounts pressn￿￿ ￿th
aC0￿nIS and seeks eXptsnaty￿ fr￿Tr the tr￿tee8 concemkng suc* mattars. The
￿MI￿t￿On (kn 41 the v4kl8rKg that %￿jId be in an 8udlt
and. ￿r￿Uanty, I do not OXF*ess 8n authl wnion on the 8c¢oun
to sadi[￿ 4q11 la) 2(JJ5 Acl and
R*9ulatKm 4 of th8 2[￿ AccoJnts R8gulalws. aThJ
' Ral*trC T(ff(•
Ralph C Trffin
5 May 2026
Relevant prof￿10￿•1
qu*llflcatlonl$) or body Charteffjd Acc£Mr
111 any): Bsc FCA AMIM&*E
Addrw.. 19 Vélville Cwrt
London
SE8 5DR