Scottish Charity No.SC052101
Tiree Baptist Church SCIO
Trustees, Report and Financial Statements
For the Year Ended 31 December 2024

Tiree Baptist Church SCIO
Contents of the Financial Statementsfor the year ended 31 December 2024
Pa8e
Church Information
Report of the Trustees
Report of the Independent Examiner
Receipts and Payments Account
Statement of Balances
Notes to the Financial Statements
8-10

Tiree Baptist Church SCIO
Church Infomiation
Trustees
A list of active Trustees durlng 2024 is provided in the Trustees, Report on Page 2.
Addresses
Meeting places..
Bau8h Church,
Baugh
Isle of Tiree
PA77 6UN
An Talla Community Hall
Crossapol
Isle of Tiree
PA77 6UP
Reglstered AddTe55:
7, Pier View
Scarinish
Isle of firee
PA77 6AB
Correspondence-
3 Heylipol
Heylipol
Isle of Tiree
PA77 6TY
www.tiree-baptist-church.org.uk
Bankers
Royal Bank of Scotland plc
Scarinish Branch
Isle of Mree
PA77 6UH
Solicitors
Mitchells Roberton
George House
36 North Hanover Street
Glasgow
GI 2AD
Independent Examiner

Tiree Baptist Church SCIO
Report of the TTu#eesfor the yeor Ènded 31 Décember2024
Report of the Trustees for the year endlry 31 December 2024
The Trustees are pleased to present their report together with the finartlal staterllents of the Church
for the year end￿1 31 December 2024.
Status of Charlty and Governing Document
Tiree Baptist Church SCIO is established by Constitution. It is a fegistered ScDttish Charity (No.
SC0521011.
Aims and Affiliation
The church is established for advancing Chrisiian religion in all part5 Df the world through missionary
activity and other work of any kind, and to benefit in any way such charitable objects as the Trustee5 in
their absolute discretion think fit to support or establish. The church is affiliated to Ihe Baptlsl Union of
Scotland.
Trustees and Office Bearers
The Chu¥ch is congregational in policy and it5 day-to-day runnin8 is undertaken by the Leaders
(the Trustees). The leaders who served during the year and to the date of this report were as follows..
rrustees
Secretory
rreosurer
Assistani Treosurer
Appointment of Trustees
The Church members in General Meeting shall appoint the Trustees. Every Trustee shall be elected for a
term of ihree years but is eligible for re-election. Prior to their appointment, new Trustees would have
served the church for some time In varlous roles and would be familiar with the church's values, and its
aims and objectives as well as its day-to-day operations. As part of their inductlon pro8ramme, Trew
Trustees are required to understand their statutory responsibilities.
Artivitles and Athievements
The congregation continued its commitment to support the Baptist Union of Scotland both spirituallv
and financially.
Our service5 are now mainly held in Baugh Church as we no longer require room for children's activities.
During July and Au8USt we worship in An Talla. enabling us to accommodate a larger number of holiday
visitors.
Fortnightly Coffee Mornings have continued and present good opportunities for us to interact with the
Island Community.
Just Joy, a ft)rtni8htly craft group based around a gospel message is held in a members home and
attratt$ 10-12 indimduals, many of whom are not regular church attenders.
The
continues to help our fellowshlp In hls retlrement, wlth preachlng, pasloral work,
and taking funerals for our Community. He is also the mastermind behind the recordinE of our servlces
which are then made available to YouTube.

During the year
of Knightswood Baptist Church has continued as Interim Moderator and
is able to attend most meetings of the leadership via our Zoom account.
We are thankful for her input and advice.
We have been plea*d to welcome regular vlsitor5 a5 member5 of our church, and other
applications for membership were pending 85 the year ended.
After many years of planning the fellowship. at their meeting held on 14 February 2024 accepted a
proposal from the Trustees not to proceed with the construction of an Annexe to our Church building.
Reserves
Results for the year
As a result of a svrplus for the year of £5Q,5281£13.7261 the church held at the year end, total fund5 of
£346,7261£296,1991. Thi5 consisted of a General Fund amounting to £94,165 If43,6371, a Designate
Building Fund £25,000 1£25,0(JJl, plus Restricted Fund5 of £27,561 1£27,5611 an¢J an Asset Fund of
£21)).000 1£2CQ,0001. The 2024 surplus and in consequence the General Fund are both signiticantly
8re3ter than 2023 mainly because of a legacy received from the Estate of
The
Trustees are hugely 8rateful to
for her generous legacy of £25,932 and they will earmaik it
for a particular project in due course.
The Baugh Church a55et wa5 revalued in 2015 to reflect it5 then current value including the 2015
renovation costs and new furnishings and equlpment purchased.
There 15 cur￿￿tlY only one Restricted Fund namely a Buildin8 Fund of £27,5621£32,5201 See Accounts
Note 7forfund movement.
The trustees are satisfied with the level of reserves retained by charity given that two swdnificant
pÉrades to the church at Bau8h are planned for 2025 at a combined estimated cost of approximatÈly
£55,000.
Note.. During the previous year to 31 De￿mber 2023 the assets of Tiree Baptist Church ISC0212501 had
been transferred to Tiiee Baptist Church SCIO1SC0521011 and this should have been referred to In the
Trustees report for 2023. The final process with OSCR was completed in 2024 and they confirmed that
the old Tiree Baptist Church ISC0122501 had been struck off the OSCR Register on 22 October 2024.
On behalf of the Trustees
Dated= 31 March 202S

Tiree Baptist Church
Report of the Independent Examiners to the Trusteesfor the yeor ended 31 December 2024
I report on ihe account5 Qf the church for the year ended 31 December 2024. which are set out on pages
5t09.
Respertive responsibillties of Irustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms
of ihe Charltle5 aThJ Trustee Investment (Scotlandl Act 2005 and the Charitles Accounts Iscotlandl
Regulations 2006. The charlry trustee5 conslder that the audit requirement of Regulation 10111 Idl of
the Accounts Re8ulations doe5 not apply. It is my responslblllty to examlne the accounts as required
under section 44111 Icl of the Act and to state whether particular matters have come to my attention.
Bas1$ of Independent examinerfs statement
My examinatlon Is carrled out in accordance with Re8ulation li of the Charities Accounts (Scotlandl
Regulations 2006. An examination includes a ￿VIeW of the accounting records kept by the charity and
comparison of the accounts Presented with those records. It also incI￿leS consideratlon of any unusual
items or disclosures in the accounts and seeks explanations from the trustees concerning 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 bv the accounts.
Independent Examiner5. Statement
In the course of my examination, no matter has come to my attentio
which gives me reasonable cause to believe that in any material respert the reqU1￿mentS..
to keep accountin8 records in accordance with Sertion 4411) lal of the 2CM)5 Act ané Regulation
4 of the 2006 Accounts Regulations. and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of
the 2006 Account5 Regulatlons
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 reathed.

Tiree Baptist Church
Receipts and Payments Accounts
Asat310￿MbeI 2024
Unrestrkttd Re5trK•d
FUN15
2024
Toknl
2024
TLxal
2023
2024
Nores
Re
Re8ularglvww & th)natioTrs
Tax￿c[wered on 8rftèidgwi
Lega
Donationsforothws
ddin8 Fund
Bank Interest
Coffee Pot
Useof Premises
Otherirfome
Titsl Rece*ts
24,706
5.642
25,932
391
24.706
5,642
25,932
391
23,353
5I62
2,(N)S
439
3.495
2N95
2.961
3.495
2.495
2fi72
2￿21
65,622
65,622
38,157
Paymen
mIn￿tef5 5alaryleynses
Pension
Interim M(xler3tor
Honorarium
Church Insular￿e
Rerit
Heat& Ught
Property Maintenarfe
WoF5hipifeachir¥ RÈsourtrs
Baptist ihthof Scofjand
Gwingtoothers
Sundry Expenkes
ComputerlEqulpmentC05ts
Equipment
Building Fund
217
117
450
920
801
1529
1,140
622
871
663
1,307
2,237
S67
1.529
3,710
lis
430
3,710
5.788
136
424
3.930
Legal Costs
Independent Examlnalon
TL*al Paymem5
iio
iio
iio
24A31
SLwrknftytheye•r
50,$28
50.528
13,726
FundTrdrsfÈrs
Netmrywnerktlnfu￿aftertrIfi¥(Èrs
50.528
50,528
13.726
Totsllur•J5brLwhtknw•rd
68fi37
227562
296,199
282,473
T¢XalfwK15c4rrbEdftr￿tyrd
Represented bv..
Unrestrktedfvrnts
General Fund
De5i8nated ￿]Id￿n8 Fund
RestrlctedFunds
Jilding Fund
ReseNes
94.165
94.16$
68,637
27,562
2C¥J.Otrf)
27,562
27,562
2W,CX)D
296 199

Tiree Baptist Church
Statement of Balances
As•t31 Detemb@r 2024
2024
2024
2023
Tary4)le Assèts
200,000
200,0(J)
bank & Cash In haNI
Openng balan
SurplusllDeficftl forthe year
balances
96.￿9
82N73
146,727
Totsl of monetsry a55ets hekl
346 727
296
Reserves
General Iunrestrirtedl funds
Destgnated Funds
Restritted funds
94,165
25,OCX)
227,562
43,637
25,000
227562
346 727
296 199

Tiree Baptist Church SCIO
Notes to the Financlal Statement5for the yeor ended 31 December2024
l. Accountlng Pollcles
Accounting Conventlon
The financial statements have been prepared under the historical cost convention, and in accordance
with the Charities Accounts Iscotlandl Re8ulatioris 2CKJ6.
Bas15 offinancial stotements
The financial statements have been prepared on a receipts and payments basis.
Investments
As the accounts are prepared on a receipts and payments basis the investments are Included at cost.
Market Value of the investments is disclosed within the notes to the accounts.
Fixed Assets
A statement of the assets held is shown in the notes to the accounts. No depreciation has been applied
as depreciation is a non-cash item and therefore should not be included in the receipts and payments
account.
Recelpts and Payments kcount
For the Receipts and Payments account a5 shown on page 5, funds are defined as follows..
Unrestricted funds comprise grants and other income received for the objetts of the church without
further specified purpose and are ovailable as general funds.
DesiEnated funds represent unrestricted funds which have been earmarked by the Trustees for
particular purposes.
Restrlrted funds comprise income which has been received for the objects of the church and specified
for a restricted purpose within these objects by the donor.
PAGEI I

Tiree Baptist Church
Notes to the Receipts and Payments Accounts
As at 31 De¢ember 2024
2 fued assets
Heritab
optrty
Ftxtures &
2024
Totsl
2023
AssetvoA
At l January 2024
Addr(￿n$
2￿,1￿￿)
200￿
2(KJ,O(Kl
At 310ecember2024
200 000
200
200
At31 Detember2023
200
200 000
Note.. the disposal f8ure 2022 ￿ towrite off old F&F wh￿h were fully deprecriated and M bngereX￿t.
3 Transa¢tknbvthTrLtstee5
Theo were notransatt￿JnS wf(htrustees durin8 the year.
4 Gl4lr* toothers
2024
2024
2024
2023
Furds d151yJrsed
Gewal
Earmarked
IGfftAid
Totsl
Totsl
8MS. supwrt of P&L Lynth
SolarTiree
Glasgow Crty MtssDn
Curam
Téarfund General
Open Dco
Community
Tearfund earthquakes
Scottish 8apDst College
GLHsgow fjty MlssH)nVisit hosptsl
Blythswc
Ti8h a Rudha Comforts Fund
soo
720
600
500
418
500
112
500
120
600
600
300
390
600
300
390
634
1,475
500
900
102
147
2.900
810
3.710

Tiree Baptist Church
Notes to the Receipts and Payments Accounts
Asat31 December 2014
5 UnreslrkledfwKIs
2024
ZOZ4
2024
Recwts Payments Tran5fer$
BaL4n¢e at
Yl.12.24
01.01.24
Generdl Fund
Desi8nated Buildfftg Fund
Totsl unrestJKtedfunds
43.637
25J)(lJ
68,637
65,622
115riJ41
94,165
25[
119,165 A
65fi22
I15￿4)
The GenerolFund encompasses alllncome and expÈnditurÈ ￿￿tingtothe prfmary fccu5 ac¥vftle5 ofTiree
8aptist(hurch, otherthan thosefOrwh￿hfundln8 Is rest￿ted.
The De5i8nated ￿￿klIn6 FunLlwa5 5etvp in 2022 bein8the fellowshlps desSre toalbcate £25IXK) from ajr
General Fund to the Baugh &JIkli￿ Fund.
6 Restrkled FuTwJs
BaknrKe at
01.01.24
Baknce at
Recelpts Payments Tran51ers
31.12.24
GNing tr)Othe
Building Fund
8augh Prorerty AssetFund
Totsl re5trrtedfund5
27,562
2CQmO
227,562
27,562
2CIJ
227,562
TIY8lofallftmd5
296,199
65,622
115,IY341
346,727 A+B
The Bjugh Property As5etFund￿presents rhe *Evoluotion ofthe &Jildlngin 2015folk)wn9 itsrents￿Doft.
rhe Buildin9 Fundrepresents eJmiorkedfund5 donoted ttrthe O>tsrthby membets and Othe￿ to be used
JoroproposedAnnexe tv the church b￿{n901B￿uQh. Durfng 2024 theleudersprop5edto the church thot
for severol FEUSt￿5 the pvposed Annexe should FJQt proceed and thAs bvtss approbed by the thwch
mernbets. Theromtsinmgfunds wllbe u5edtydeorlhe COSts￿lOte&to thisptryett.
7 Bro¥kdtrA*dBuldh¥ FthxlReceWthfflwts
2024
2023
fte￿￿ts
Fundtslslngcoffee Pot
GfftAid on Donations
Craft$a￿s
Sundry donations
572
300
1372
Payments
Cowar Pesk%n IBWI
Le8al Fees
3?30
6330
8 WLYsNp&Te•thkn8 Resowces
2Q24
2023
SS PrSzes +YouthWorf(
Leadin8 5ervKt atTMF
teratyre +CE Coutse materials
COJ Licer(es
zoom Annualsubscrtplon
Athent6ook5
su￿r*s
466
156
447
120
622
567
10