## Moray Coast Baptist Church Annual Accounts For the year ended 31 December 2025 

Moray Coast Baptist Church is a registered charity no: SC051952 



Moray Coast Baptist Church Directors Report Fortheyearended31December 2025 

Trustees Report for Moray Coast Baptist Church, for the year ending 31 December 2025 

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. 

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 November, and there were several visitors in attendance from the local area. The guest speaker preached the gospel, and taught the Scriptures. 

- Several members of our church took a mission trip to Berlin, to assist a German church in delivering gospel literature. 

- Our pastor also attended a pastoral conference, to further his personal spiritual growth. 

-Our Church was able to continue improving the property alongside obtaining planning permission and change of use. 

Pastor Donald Clough On behalf of the trustees 

Date: 15 June 2026 



Moray Coast Baptist Church Independent examiner's report Forthe yearended31 December2025 

2025 

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Moray Coast Bapt151 Church
Independent examlnerfs report Icontlnuedl
For the year ended 31 December 2025
Independent examlner's statement
In the course of my examinatioo, no matter has come to my
attention.
1. which gives me reasonable cause to believe that in any
material respect the requirements:
to keep accounting records in accordance with Sects'on 44(1}
(a) of the 2005 Act and Regulation 4 of the 2006 Accnunts
Regulations
to prepare accounts which accord with the accounting
records and comply with Regulatson 9 of the 2006 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.
Name..
Address: 31Jli&/usL
11
ALA,,
Date..

## Moray Coast Baptist Church Statement of Financial Activities 

Forthe yearended31 December2024 

||||£|£|
|---|---|---|---|---|
||||2025|2024|
||Notes||||
|Income and endowments from:|||||
|Offerings|||19,694|21,900|
|Donations|||11,010|70,361|
|Bank interest income|||28|14|
|Total income|||30,732|92,275|
|Expenditure on:|||||
|Raising funds||2|593|359|
|Charitable activities||3|10,314|10,245|
|Other||4|21,202|26,429|
|Total expenditure|||32,109|37,033|
|Net movement in funds|||(1,377)|55,242|
|Fund balance at 1 January|||78,246|23,004|
|Fund balance at 31 December|||76,869|78,246|



The Statement of financial activities includes all gains and losses recognised in the year All income and expenditure derive from continuing operations 

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## Statement of Financial Position 

Forthe yearended31 December2025 

||||£|£|
|---|---|---|---|---|
||||2025|2024|
||Notes||||
|Current Assets|||||
|Cash at bank in hand|||6,219|7,596|
|Property, Plant and Equipment||5|70,650|70,650|
|Net Assets|||76,869|78,246|



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Moray Coast Baptist Church Notes to the Accounts Fortheyearended31December 2025 

## 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 

||£|£|
|---|---|---|
||2025|2024|
|Outreach & Advertising|593|359|
|3. Charitable activities|||
||£|£|
||2025|2024|
|Ben evolen ce|-|45|
|Church activities|1,340|1,638|
|Church supplies|1,861|1,719|
|Guest Speakers|1,320|659|
|Missionary Support|4,915|5,600|
|Pastoral conference|878|584|
||10,314|10,245|
|4. Other expenses|||
||£|£|
||2025|2024|
|Property expenses|11,460|14,190|
|Legal/Professional fees|7,842|-|
|Building rent|-|8,767|
|Utilities|1,871|2,173|
|Other|29|1,299|
||21,202|26,429|



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Moray Coast Baptist Church Notes to the Accounts (continued) Forthe yearended31 December2025 

5. Property, Plant & Equipment £ £ 2025 2024 Church building 70,650 70,650 

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