## **Moray Coast Baptist Church** Annual Accounts For the year ended 31 December 2024 **Moray Coast Baptist Church is a registered charity no: SC051952** For the year ended 31 December 2024 ## **Moray Coast Baptist Church Directors Report** ## **Trustees Report for Moray Coast Baptist Church, for the year ending 31 December 2024** Throughout the year, our church continued to hold church services each week. We also held Bible clubs, Bible institue training, and passed out gospel literature each month. We had 4 people who received Christ as their saviour and 5 were baptised into the membership of the church. In addition to these regular activities, we also held special events. - Our Easter Service (April), Harvest Festival (October), and Christmas Carol services (December) were all well attended, with many visitors from the local area. - Our church also hosted a men’s camp in August, which was attended by several men from other Baptist churches in the area. It was very encouraging and spiritually refreshing time for all. - Our church also hosted a Bible conference in April, and there were several visitors in attendance from the local area. The guest speaker preached the gospel, and taught the Scriptures. - Our pastor also attended a pastoral conference, to further his personal spiritual growth. -Our Church was able to purchase it's own property in the centre of Elgin. 1 Moray Coast Baptlst Church Independent examiner's report Fortheyearended 31 December2024 Independent Examiner's Report to the Trustees of Moray Coast 8aptlst Church I report on the accounts Of the charity for the year ended 31 December 2024 which are set out on pages 1 to 7 Respectlvo rosponsibllltles of trustees and examlner 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 (as amended). The charty trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 partlcular matters have come to my attention. Basi3 of independent examiner's statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wlth 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. Moray Coast Baptlst Church Independent examiner's report (Continued) Fortheyearended 31 December2024 Independent examlner's Statement In the course of my examination, no matter has come to my attention, 1. which gives me reasonable (xuse to believe that in any material respect the requirements: to keep accounting fecords in accordance with Section 44(1 } (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prepare accounts which accord wtth the accounting records and comply with Regulation 9 of the 20￿AcCountS 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 ## **Moray Coast Baptist Church Statement of Financial Activities** For the year ended 31 December 2024 ||||£|£| |---|---|---|---|---| ||||2024|2023| ||Notes|||| |**Income and endowments from:**||||| |Offerings|||21,900|10,135| |Donations|||70,361|11,050| |Bank interest income|||14|90| |**Total income**|||**92,275**|**21,275**| |Expenditure on:||||| |Raising funds||**2**|359|410| |Charitable activities||**3**|10,245|6,325| |Other||**4**|26,429|7,650| |Property, Plant and Equipment||**6**|70,650|-| |**Total expenditure**|||**107,683**|**14,385**| |**Net movement in funds**|||**(15,408)**|**6,890**| |Fund balance at 1 January|||23,004|16,114| |Fund balance at 31 December|||7,596|23,004| The Statement of financial activities includes all gains and losses recognised in the year All income and expenditure derive from continuing operations 4 ## **Statement of Financial Position** For the year ended 31 December 2024 ||||£|£| |---|---|---|---|---| ||||2024|2023| ||Notes|||| |**Current Assets**||||| |Cash at bank in hand|||7,596|15,734| |**Non Current Assets**||||| |Other receivables||5|-|380| |**Net Assets**|||**7,596**|**16,114**| 5 ## **Moray Coast Baptist Church Notes to the Accounts** For the year ended 31 December 2024 ## **1. Accounting Policies** Moray Coast Baptist Church uses cashflow accounting to produce accounts recording all payments and recieps as they are incurred. All balances are in Pounds Sterling, which is the entities functional currency Fixed asset purchases are expensed as they are aquired. Property is recognised at cost, under the revaluation model, less any impairment. ## **2. Raising Funds** |Outreach & Advertising
**3. Charitable activities**
Benevolence
Church activities
Church supplies
Guest Speakers
Missionary Support
Pastoral conference
**4. Other expenses**
Property expenses
Building rent
Utilities
Other|**£**
**2024**
359
**£**
**2024**
45
1,638
1,719
659
5,600
584
**10,245**
**£**
**2024**
14,190
8,767
2,173
1,299
**26,429**|**£**
**2023**
410
**£**
**2023**
152
1,401
473
968
2,700
631| |---|---|---| |||**6,325**| |||**£**
**2023**
1,685
5,057
905
3| |||**7,650**| 6 ## **Moray Coast Baptist Church Notes to the Accounts (continued)** For the year ended 31 December 2024 ## **5. Other receivables** ||**£**|**£**| |---|---|---| ||**2024**|**2023**| |Church building deposit|-|850| |**6. Property, Plant & Equipment**||| ||**£**|**£**| ||**2024**|**2023**| |Church building|70,650|-| 7