HAMILTON BAPTIST CHURCH SCIO
TRUSTEES, REPORT AND FINANCIAL
STATEMENTS
YEAR ENDED 31 JANUARY 2025
S¢ottl$h Charity Numbor SCO52013

HAMILTON BAPTIST CHURCH SCIO
CONTENTS OF THE FINANCIAL STATEMENTS
YEAR ENDED 31 JANUARY 2025
CONTENTS
PAGE
Report of the Trustees
Report of the Independent Examiner
Statement of Financial Activities
12
Balance Sheet
13
Notes to the Financial Statements
14

HAMILTON BAPTIST CHURCH SCIO
REPORT OF THE TRUSTEES
YEAR ENDED 31 JANUARY 2025
Reference and Administration Information
Office see￿r$..
Elders..
Deacons (Tnistees).
Pastor in Training..
Church Administrator..
Principle Office..
Hamilton Baptist Church SCIO
23 Kemp Street
Hamilton
ML3 6QL
Telephone."
01698 284004
W&bsite.
w.hamiltonba
tist.or
Charity Dlumber."
SC052013

HAMILTON BAPTIST CHURCH SCIO
REPORT OF THE TRUSTEES (CONT'D)
YEAR ENDED 31 JANUARY 2025
Indep9ndent Examiner.
Bankers..
Bank of Scotland
New Cross
9 Brandon Street
Hamilton
ML3 6BZ
Solicitors.-
iakoneo Legal Services Ltd
48 Speirs Wharf
Glasgow
G4 9TH

HAMILTON BAPTIST CHURCH SCIO
REPORT OF THE TRUSTEES (CONT'D)
YEAR ENDED 31 JANUARY 2025
The trustees present their annual report and financial statements for Hamilton Baptist
Church SCIO (HBC) for the year ended 31 January 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 Charities and Trustee Investment
(Scotland) Acl 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended)
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) (effective 1
January 2015).
Objectives and Activities
The charitable objectives ofthe church are to worship God together in Spirit and in Twth,
to make disciples of the Lord Jesus Christ and to lead them into maturity through the
power ofthe Holy Spirit. for the Glory of God.
The church makes gifts from its charitable income to individuals and organisations that
are generally known to the Trustees and the church. The beneficiaries are involved in
activities or ministries compatible with the church's objectives.
Review of Perfom)ance and Achievement
In relation to activities-.
The 2024125 church year has been anotheryear ofchange which has been encouraging
and exciling. Craig Dyer continues as our Senior Pastor, Jonathan Davie as our
associate pastor, additionally we have a pastor in- training from Cornhill, Simon Turner.
and our ¢hurch administrator Suzanne Logie. It was with great sadness that Amy
Gunning resigned as our Youth and Children's Worker.
As a leadership team we had 2 resignations from the team. Chris Brooks and Scott
Wallace. Also, Andrew Gunning took a sabbatical from the leadership team starting from
November 24. We thank them all for their work while serving as trustees and as part of
the leadership team.
We continue to have a Sunday moming meeting and have also re-introduced Sunday
evening meetings. Sunday morning and evening services are recorded and presented
on YouTube. Our Wednesday night prayer meetings are held every fortnight and our
Growth Groups in homes on the other Wednesdays of each month. In these groups we
have studied and discLt5sed the sermons on 2 Peter, John and Acts from the previous
Sunday services.
The following church organisations continue to meet and are well attended-
Sunday crèche. Sunday School, Bible Class, Youth Fellowship, Senior Citizens, Boys,
Brigade, Girls, Brigade, Messy Church, Ladies Bible study, Youth Bible studies and
Young Adults group. A new ministry in the year has been Mainly Music.

HAMILTON BAPTIST CHURGH SCIO
REPORT OF THE TRUSTEES (CONT'D)
YEAR ENDED 31 JANUARY 2025
Other activities held on the Church premises are the Sound-Roules Singers and the
Wednesday afternoon AA group. The church leadershlp meetings are held every month.
The church continue to allow the oulreach ￿ntre known as 'Exodus' in Hillhouse to be
Used by Supporting Our Community (SOCI to enable that group to provide
accommodalion for several volunteer organisations which promote health and wellbeing
for people of all ages in that area of Hamilton. Weekly wè support our local foodbank
along with serving at the Harnilton Churches Drop-in Centre once a month.
We continue to be grateful to all the leaders and helpers that we have for their regular
support of the ongoing work within our organisations. We also acknowledge those who
are involved in the great amount of unseen work which goes on behind the scenes.
grounds and gardens, building mainlenance, cleaning of the premises, catering etc and
to the large number of people who take time to contact regularly those of our fellowship
who are sick, elderly OT housebound.
Our You Tube services have on average 350 views and we have had a number of
excellenl comments about the quality of our You Tube services. Our sermons have also
been posted on Soundcloud with over 10,000 listens in the last 12 months. Since we
started posting they have been listened to by 50 dffferent countries. For all our ministries,
our hope and prayer is Ihat through clear Bible teaching, a lasting impact will be made
on all our lives, leading to us fulfilling our vision of a passion for Jesus. which will
ultimately lead to a passion for people, missiDn and worship.
We continue to provide spiritual and financial support for our missionary work, both at
home and abroad.. Hazel and Sakae Yakota continue to serve in Japan,
continues to serve with YWAM Orlando,
and
ontinues to serve in M
through M Ission Africa
D Ministries within the local schools and we
also support 2 other missionaries through the work of the Baptist Missionary Society
(BMS).
We have also been engaged with organising various special outreach events that allow
the church fellowship to be involved e.g, Christmas Coffee shop and Car wash. a
Hogmanay Party. a Film Night, Musical evenings and the Boys, & Girls, Brigade
Christmas Carol Concert. We hope to hawe more evenls throughout the year thal will
help us to reach out to our friends, family and local community.
This year we have been blessed wrth Hope Explored courses being run within our
local community and just recentlywe have been engaging in prayerwith our Work Pla
Prayer time.
We give thanks to God for the addition of a number of new families who have begun to
attend HBC. We have had g people baptised and added 14 new members. Duiing this
year 5 of our church family have died and passed into the presence of their Saviour and
we give thanks for their witness, life and Servi￿ among His people at HBC. Our total
membership as at 31 January 2025 is 241.

HAMILTON BAPTIST CHURCH SCIO
REPORT OF THE TRUSTEES (CONT'D)
YEAR ENDED 31 JANUARY 2025
The year 2025126 will Continue to be one of opportunity in which we Can all serve in the
vision of the church: Passion for Jesus. Worship, Mission and People with the
commencement of a new building project and the redevelopment of the back halls.
Financial Review
Results for the
ear
The financial statements for the year are set out on pages 12 and 13. The prior year
results represent the merged position of the SCIO and UVA to 31 January 2024. The
surplus for the year amounts to £228,112 (2024.. £28.891). The surplus in the current
year is significantly increased as a result of our gift day for the building works and
subsequent offerings to the building fund. In the year to 31 January 2025. £198,372 was
received into the building fund.
Income
Income amounted to £462,790 {2024.' £266,602), which reflected a 740/0 increase
compared with the previous year. As noted above a significant portion of this related to
offerings received as part of our Building Fund gift day in November 2024 along with an
increased level of gift aid reclaimed as a result of the gift day. Underlying income in the
general fund has increased by 30h.
a. Offerings received in the year for the Building Fund, including gift aid
amounted to £198,372. These are being held in a Restricted Fund.
b. The value of gift aid reclaimed increased by £28,549 as a result of the
additional income received in the year.
Investment income, being interest receNed, totalled £8.793 as we made
use of short and longer term deposit accounts.
d. Due to timing no income received in FY25 for church and YF weekends.
Expenditure
Expenditure amounted to £234.378 (2024.. £237,711), a decrease of 1 % on the prior
year. Some key points to note in our expenditure this year:
Employment costs, at £121,714 were 580/0 higher than in the previous year
as a result of Costs including a full year of costs for our senior pastor and
admin assistant.
b. Missionary support including amounts paid to the BMS and Baptist Union of
Scolland (BUS) has decreased by 90k, as support ended for three of our
missionaries.
71 Page

HAMILTON BAPTIST CHURCH SCIO
REPORT OF THE TRUSTEES (CONT'D)
YEAR ENDED 31 JANUARY 2025
c. Our pastor in training costs of £10,002 reflect that role having been filled for
the full year.
d. While we had concern that our heat and light costs would increase
significantly due to new contracts being entered into, our costs have remained
largely similar year on year.
. The insurance premium looks to have increase by a around £6,000 however
this was due lo the ¢hange in accounting treatment applied in the prior year.
We will see this smoolh out next year. On a cost basis our insurance costs
this year increased by just over 6 %.
f. A significanl increase was seen in the prior year within our professional fees
as we commissioned Page Park to work with us on the early stages of our
building project. Costs in relation to this were £27,996 and account for the
reduction we're seeing in accountancy and professional fees.
g. Music equipment purchased last year, at a cost of £7,035 related to the new
digital sound desk now installed in the church and upgraded sound equipment
for the large hall. There were no large purchases this year.
h. Increase in catering costs of 240/0 as we introduced our fellowship lunches,
starting with those based on area.
Princi
al SoUr￿S of fundin
The church receives its funding from church members, and adherents, byway of regular
and special offerings and Gift Aid donations.
Risk Management
The continued and ongoing work of the Church is dependent on the continued level of
donations and an active membership. The Trustees endeavour to ensure that existing
members find relevance in worship and new members are encouraged and welcomed.
Over time, the work of the Church may be adversely impacted by changes in society
and the demographics of membership. The Trustees seek to mitigate this through
initiatives which respond to those changes and encourage new members.
Reserves Policy
The reserves fall into three categories..
General Fund
It is the policy of the Trustees to maintain unrestricted reserves, i.e. unrestricted funds
not committed or invested in fixed assets, at a level which equates to three months,
offerings. This policy has been complied within during the year ended 31 January 2025.

HAMILTON BAPTIST CHURCH SCIO
REPORT OF THE TRUSTEES {CONT'D)
YEAR ENDED 31 JANUARY 2025
Restricted and Desi
nated Funds
The church holds restricted funds and designated funds which are provided for the
purposes Specified in Note 8.
Going Concern
The Twstees have considered the financial position of the SCIO and with significant
funds in the bank are satisfied that they will continue to be able to meet liabilities as they
fall due. For that reason the financial statements are prepared on a going concern basis.
Structure, Governance and Management
Status of Chari
and Governin
Document
Hamilton Baptist Church SCIO is established by Constitution. The church is a registered
Scottish Charity with OSCR - (Number SC052013). The church is congregational in
policy and is affiliated to the Baptist Union of Scolland.
Trustees
For the purpose of Charity law, the church's Trustees are the Office Bearers, Deacons
and Elders who undertake its day to day running. The Trustees understood, and fulfilled,
their statutory responsibilities during the accounting year.
ointment of Trustees
Trustees are nominated, and approved, by the membership of the congregation to serve
the fellowship. There is no fixed term for Trusteeship but, with the exception of Pastoral
staff, they require to be reappointed every four years. Prior to their appointment, new
Trustees would be active members of the church who would have served the church for
some time in various roles and be familiar with the church's values, its aims and
objectives as well as its day-to4ay operations. As part of their induction programme,
new Trustees are required to understand their statutory responsibilities.

HAMILTON BAPTIST GHURCH SCIO
REPORT OF THE TRUSTEES (CONT'D)
YEAR ENDED 31 JANUARY 202S
Truslees, Responsibilities in relatlon 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 AcGounting
standards (United Kingdom Generally Accepted Accounting Practi￿).
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 ofthe incoming resour￿S and application of reSoUr￿s, of the charity
for that year. In preparing ihe financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently-
obserye the methods and principles in the applicable Charilies SORP.
make judgements and estimates that are ieasonable and prudent.,
stale 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 proper accounting records that disclose with
reasonable accuracy at any time the financial position ofthe charity and to enab￿ them
to ensure that the financial statements comply with the Charities and Trustee Investment
(Scotland) Act 2D05, the Charity Accounts (Scotland) Regulations 2006 (as amended),
and the provisions of the Trust deed. They are also responsible for safeguarding the
assets of the charity and taking reasonable steps for the prevention and detection of
fraud and other irregularities.
101 Page

HAMILTON BAPTIST CHURCH SCIO
REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF HAMILTON
BAPTIST CHURCH SCIO
I report on the accounts of the charity for the year ended 31 January 2025 which are set
out on pages 12 to 18.
Respective Responslbilities of Trustees and Examiner
The charity's Tiustees are Tesponsible forthe preparation of the accounts in accordance
with the tems of the Charities and Trustee Investment (Scolland) Act 2005 and the
Charities Accounts Iscollandl Regulations 2006 (as amended}.
The charity's Trustees consider that the audit requirement of Regulation 10{1) {a) to (c)
of the Accounts Regulations does not apply. It ts my responsibility to examine the
accounts as required under section 44(11 (c) of the Act and to state whether particular
rnatters have come to my attenlion.
Basls of Independent Examiner's Statements
My examination was carried out in accordance wrth Regulation 11 of the Charities
Accounts (Scotland) Regulations 20[￿ las amended). 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 account5.
Independent Examiner's Statement
In the course of my examination, no matter has come to my attention
which gives m8 reasonable cause to believe that in any malerial respect the
Tequirements..
to keep accounting records in accordance with Section 44(1) (a) of the 2005
Act and Regulation 4 of Ihe 2006 Accounts Regulations (as amended), and
to prepare accounts which accord with the accounting records and comply
with Regu￿tR)n 8 of the 2006 Accounts Regulations (as amended) 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.
epen
enl
xaminer
4 Edison Court
Mothetwell
ML12FY
23 Jw Lo25
111 Page

HAMILTON BAPTIST CHURCH SCIO
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 JANUARY 2025
Unrestricted Restrlcted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Note
Incoming and endowments from:
Donations and legacies
Investments
Other income
Total income
254,400
8,793
199,297
453,697
8,793
254,472
263 193
12,130
199,297
462 490
Ex￿ndItUre on:
Expenditure on charitable activities
Total axponditure
234,378
234,378
234,378
234,378
237,711
237711
Net income for the year
28,815
199,297
228,112
28,891
Net Income befor8
Transfer
28,815
199,297
228.112
28.891
Transfers between funds
Net movement in funds
28,815
199.297
228,112
28,891
Total funds brought forward
1,157,330
11.916 1,169,246
1,140.035
Total funds carrled forward
1,186,145
211,213
1.397.358
1.169 246
121 Page

HAMILTON BAPTIST CHURCH SCIO
BALANCE SHEET
YEAR ENDED 31 JANUARY 2025
2025
2024
Not•
Fixod assds
Tangible fixed assets
630,000
630,OCIO
Current assets
Debtors
Cash al bank
14,188
757,943
9,44S
535,749
Total Gurrent assets
772.131
545.195
Crgditors: Amounts falling due
within on• y•ar
4,773
5,949
Net current assèts
767,358
539,246
Net assets
1397 358
1,169,246
Represented by:
General fund
Designated funds
Reslricled fund
232,803
953,342
211,213
327,387
829,943
11.916
1397,358
1169.246
The accounts were approved by the Trustees on
behalf by..
and signed on their
13 | Page

HAMILTON BAPTIST CHURCH SCIO
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 JANUARY 2025
Accounting policies
The principal accounting policies, which have been applied consistently in the current
and preceding year in dealing with items which are considered material to the accounts,
are set out below.
Basis of Preparation
The financial statements have been prepared in accordance with Accounting and
Reporting by Charilies.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance wilh the Financial Reporting Standards
applicable in the UK and Republic of Ireland (FRS 102} amended 1 January 2019, the
Charities and Trustee Inveslment (Scotland) Act 2005 and the Charities Accounts
(Scotland) Regulations 2006 (as amended).
The financial statements have been prepared under the historical cost convention with
items recognised at cost or transaction value unless otherwise staled in the relevant
notes to these financial statements.
Fund Structure
Funds are classified as follows..
Unrestricted funds comprise In￿Me re￿iVed by the Church without specified
purpose and are available as general funds
Restrided funds are funds subject to specific requirements as to their use, within
the wider objects of the charity
Further details of each fund are disclosed in Note 6.
Income Recognition
All income is accounted for when 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.
All income from donations and legacies is included within income either under general
or designated funds, as is bank interest and income from tax recoveries on gift aid.
Expenditure Recognition
All expenditure is accounted for on an accruals basis. Expenditure includes any VAT
and is reported in the line item of the expenditure to which it relates.
Charilable expenditure comprises those costs incurred by the charity in the delivery of
its activities and ServI￿S for its beneficiaries. It includes both costs that can be allocated
directly to such activities and those costs of an indirect nature necessary to support
them.
The expenditure on charitable activities includes grants made, governance costs and
support costs as shown in the notes.
141 Page

HAMILTON BAPTIST CHURCH SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONT'D)
YEAR ENDED 31 JANUARY 2025
Tangible Fixed Assets and Depreciation
The church land is slated at the Trustees, estimate of market value. The church building
has been fully depreciated. No depreciation has been provided on the Exodus building
since the Trustees consider that the market values well exceed the carrying values.
Taxation
Hamilton Baptist Church SCIO is recognised as a charity for the purposes of applicable
taxation legislation and is therefore not subject to taxation on its charitable activities.
The Charity is not registered for VAT and resources expended therefore include
irrecoverable input VAT.
1. Income and Endowments
Unrestrlcted
funds
2025
Restricted
funds
2025
Total
funds
2025
Donatlons and legacles
Offerings
Gift aid lax reclaim
Donations and gifts
211,132
37,339
170,475
28,822
381,607
66,161
5,929
453 697
254 400
199,297
Investment Income
Interest
8,793
Othèr income
Income for Church weekend
Income for YF weekend
Oonalions for Tearfund
Gain on Sa￿ of equipment
Unrestrlcted
funds
2024
Restricted
lund$
2024
Total
funds
2024
Donations and legacies
Offerings
Gift aid lax ￿ClaiM
Donations and gifts
191,690
37,112
22,520
251,322
2,650
500
194,340
37.612
22,520
254.472
3,150
Investment Income
Interest
Othor income
Income for Church weekend
Income for YF weekend
Donations for Teartund
7,390
2,485
2.255
7.390
2.485
2,255
12,130
151 Page

HAMILTON BAPTIST CHURCH SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONT'D)
YEAR ENDED 31 JANUARY 2025
2. Expenditure
Unrestricted Restricted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Expendtturo on charltable activSties
Employment costs
Kids and youth worker- $elf employed
Admin assistsnt- self employed
Pastor in training
Missionary support
Building Costs
BMS and BUS donations
Heal. light and power
EvangelismlPulpit supplylinl mtsjeralor
Insurance
Telephone, livestream. subscriptions
Accountancy and professional fees
Water rates
Church books
ch￿￿h cleaning
Music equipment
Stationery and printing
Church win¢
Church weekend
YF w&ekend
Office supplies
Miscellaneous costs
Bank charges
Catering and flowers
Seniors
First aid
121,714
121,714 76,926
3,¢xio
8,528
10,002 3,304
21,085 24,379
9,670 10,422
17,100 17,600
13,290 12.541
7.009
8,019
8,834
2,649
5,011
3,730
2,142 31,334
2.318
2,208
300
1,213
836
1,025
756
7,035
2.460
2,575
889
2.976 6,890
3,349
10.002
21.085
9.610
17,100
13,290
7,009
8,634
5,011
2,142
2,318
300
836
756
2,460
2,976
7,372
539
5,974
675
575
1,372 3,586
539
5,974 4,800
675
595
575
318
234.378
234,378 237.711
In 2024 expenditure from ¥eslri¢led funds in missionary support was £2.500. All other expenditure was
unreslricled.
3. Staff costs and numbers
2025
2024
Wages and salaries
Social security costs
Pension costs
80.054 52.692
23,625
11.964
18,035
12.270
121,714 76,926
The average number of full lime equivalent employees during the year was 312024.. 31.
161 Page

HAMILTON BAPTIST CHURCH SCIO
NOTES TO THE FINANCIAL STATEMENTS (CONT'D)
YEAR ENDED 31 JANUARY 2025
4. Trustee remuneration and related party transactions
There were no expenses paid lo trustees during the year. During the year 8 total of £55,11812024..
£34,150) was donated lo the Church by Trustees.
S. Tangible Fixed Assets
Hefitable
Land PrO￿rtY
Total
Cost
At 1 Feb 2024 and
31 Jan 2025
560,000
75,388
635,388
Depreciation
Al 1 Feb 2024 and
31 Jan 2025
S,388
5.388
Net Book Value
Al 31 January 2025
560,000
70.000
630 000
At 31 January 2024
560,000
70,000
630,000
6. Debtors
2025
2024
Prepayments and accrued income
14,188
9.446
7. Creditors: amounts falling due withln one year
2025
2024
Accruals
5.949
171 Page

HAMILTON BAPTIST CHURCH SCIO
NOTES TO THE FINANCIAL STATEMENTS {CONT'D}
YEAR ENDED 31 JANUARY 2025
8. Movement in Funds
Total
Net Fund
Funds
Total
In¢omlng Outgolng movement Transfer Transfer Fund$
blfwd resources
resources
In year
in
out
Unrestricted
funds
General fund
327 387
263,193
31,751
126,335
232,803
D05ignated funds
Designated assets
land and property
Building
Fellowship
Mainly music
630,000
183,750
11,213
4,980
829,943
630,000
309,785
10,813
2.744
953 342
13001
14001
2,236
2,936
(3001
14001
2.236
2.936
126,335
126,335
Restrlcted funds
Missionary
Building
11,916
925
198,372
925
198,372
12,841
198,372
The purpose of the General Fund is for the general administration of the Church.
Purposès of deslgnated and restrictgd funds
Building
Fellowship
Missionary
Mainly musi
fund for any future building work e¢ther designated or donated
ministering to those in need
provision of support for the work of Mission
funds from previous toddlers ministry now used for mainly music
Transfers
The analysis above includes transfers be￿een funds, consistent with the original purpose for which the
funds were established. The Church approved the transfer of £100,000 from the General Fund lo the
Building Fynd. Other transfers represent adjuslmenls lo opening balances lo record building donations in
the correct fund.
9. Volunteers
In comrr￿n with many churches. Hamilton Bapt15t Church SCIO benefrts from the contribution made by
volunteers who given their lime and talents Willing￿ for the benefits of the Church. The areas of Church
life which rely on the contributions of volunteers are many and varied and much of the activity would be
unable to ￿ntinUe were it not for the commitment shown.
181 Page