Scottish Charity No.SC052101
Tiree Baptist Church SCIO
Trustees’ Report and Financial Statements For the Year Ended 31 December 2025
Tiree Baptist Church SCIO
Contents of the Financial Statements for the year ended 31 December 2025
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|Page|
|Church information|1|
|Report|of the Trustees|2-4|
|Report of the|Independent|Examiner|5|
|Receipts|and|Payments Account|6|
|Statement|of Balances|7|
|Notes|to the|Financial|Statements|8-10|
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1
Tiree Baptist Church SCIO ee en eesti nce emcompmnpee re rm Church Information
Trustees
A list of active Trustees during 2025 is provided in the Trustees’ Report on Page 2.
Addresses
Meeting places: Baugh Church, Baugh Isle of Tiree PA77 6UN
An Talla Community Hall Crossapol ‘Isle of Tiree PA77 6UP
Registered Address: 7, Pier View Scarinish Isle of Tiree 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 Tiree PA77 6UH
Solicitors Mitchells Roberton George House 36 North Hanover Street Glasgow G1 2AD
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Independent Examiner Norman McNeish 38 Cannerton Park Milton of Campsie G66 8HR
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Tiree Baptist Church SCIO e ee ee Report of the Trustees for the year ended 31 December 2025
Report of the Trustees for the year ending 31 December 2025 The Trustees are pleased to present their report together with the financial statements of the Church for the year ended 31 December 2025.
Status of Charity and Governing Document Tiree Baptist Church SCIO is established by Constitution. It is a registered Scottish Charity (No. §C052101) and is incorporated.
Aims and Affiliation
The church is established for advancing Christian religion in all parts of the world through missionary activity and other work of any kind, and to benefit in any way such charitable objects as the Trustees in their absolute discretion think fit to support or establish. The church is affiliated to the Baptist Union of Scotland.
Trustees and Office Bearers
The Church is congregational in policy and its day-to-day running is undertaken by the Leaders (the Trustees). The leaders who served during the year and to the date of this report were as follows:
Trustees J. Bottomley, A H Millar, L. Kilpatrick, S. Macfarlane and Rev R Kelso (Appointed 1 April 2025) Secretary John Bottomley Treasurer Laura Kilpatrick Assistant Treasurer lan Tainsh
Appointment of Trustees
The Church members in General Meeting shall appoint the Trustees. Every Trustee shall be elected for a term of three years but is eligible for re-election. Prior to their appointment, new Trustees would have served the church for some time in various 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 induction programme, new Trustees are required to understand their statutory responsibilities.
Activities and Achievements
The fellowship has continued its commitment to support the Baptist Union of Scotland both spiritually and financially.
During the year Rev Ruth Kelso from Knightswood Baptist Church was appointed as our part time Minister, with the help of a 3-year grant from the Baptist Union of Scotland. She was inducted by Rev. Martin Hodson in April 2025 and her ministry has been much appreciated by our fellowship and by the wider Island community.
Our Services have been held in Baugh Church, with weekly prayer meetings in members’ homes.
Fortnightly Coffee Mornings have continued and present a good opportunity for us to interact with the Island Community. The provision of cakes for these mornings is a substantial commitment and we recognise and appreciate the efforts of our reguiar bakers.
Just Joy, a fortnightly craft group based around a gospel message has continued to be held ina member’s home and attracts a good number, many of whom are not regular church attenders.
As part of the Music Festival, a joint churches service was held on the Sunday morning and was enjoyed as part of the Festival programme by over 100 attendees. 3
Our Christmas services were well attended by the Church of Scotland and the community in general. Children were encouraged to follow a Christmas message themed trail of knitted sheep displayed around the Island.
The Rev Alan Millar has continued to help our fellowship in his retirement, with preaching and pastoral work. He is also the mastermind behind the recording of our services which are then made available on YouTube.
We have been pleased to welcome two regular attenders as members of the Church.
Sadly at the end of the year our Church building at Baugh suffered a devastating fire, and an insurance claim is in process.
Reserves
Results for the year (2024 figures in brackets}
As a result of a deficit for the year of £-38,763 (surplus £13,726) the church held at the year end, total funds of £307,964 (£346,726). This consisted of a General Fund amounting to £27964 (£94,165), a Designated Investment Fund £80,000 (£0), plus Restricted Funds of £0 (£27,561) and an Asset Fund of £200,000 (£200,000).
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The previously held Designated Building Fund of £25,000 has been transferred back to the General Fund.
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The previous Restricted Building Fund of £27,561 has been exhausted by the cost of the replacement roof.
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The Investment Fund has been used for the church’s contribution to the purchase of the property of 2 Pier Road, Scarinish, being the home owned by Ruth Kelso our Pastor.
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The Baugh Church asset was revalued in 2015 to reflect its then current value including the 2015 renovation costs and new furnishings and equipment purchased. Following the total loss of the building on 26 December 2025 as reported in the section above, the asset valuation remains on the Balance Sheet whilst negotiations are ongoing with the Loss Adjuster and the Insurers.
On behalf of the Trustees
John Bottomley Trustee
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,
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Dated: 30 March 2026
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. Tiree Baptist Church ee ee Report of the Independent Examiners to the Trustees for the year ended 31 December 2025
| report on the accounts of the church for the year ended 31 December 2025, which are set out on pages 5 to 9.
Respective responsibilities of trustees and examiner
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. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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 particular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
independent Examiners’ Statement
in the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
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.
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y nana fic L/ep.
Name: Norman McNeish
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Address: 38 Cannerton Park, Milton of Campsie, G66 8HR
Date: 31 March 2026
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%
Tiree Baptist Church
Receipts and Payments Accounts
| As at31 December 2025 | ||||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds |
Designated Funds |
Restricted Funds |
Total | Total | ||||
| 2025 | 2025 | 2025 | 2025 | 2024 | ||||
| Notes | £ | £ | £ | £ | ||||
| Receipts Regulargiving&Donations Taxrecoveredongiftaidgiving |
27,121 5,891 |
27,121 5,891 |
24,706 5,642 |
|||||
| BUS Gifts | 4,210 | 4,210 | i | |||||
| Legacy Donations forothers |
- - |
* - |
25,932 391 |
|||||
| BuildingFund | 500 | 500 | - | |||||
| Bank Interest | 2,610 | 2,610 | 3,495 | |||||
| Coffee Pot | 2,553 | 2,553 | 2,495 | |||||
| UseofPremises | 2,342 | 2,342 | 2,961 | |||||
| Other income | = | 3 | ||||||
| TotalReceipts | 44,727 | - | 500 | 45,227 | 65,622 | |||
| Payments | ||||||||
| PaymentsforCharitableactivities | ||||||||
| Ministers stipend/allowances | 10 | 15,045 | 15,045 | - | ||||
| Minister's expenses | 442 | 442 | 217 | |||||
| Interim Moderator | - | - | 600 | |||||
| Honorarium | 1,333 | 1,333 | 4,000 | |||||
| Relocation costs | 11,054 | 11,054 | - | |||||
| Church Insurance | 1,167 | 1,167 | 920 | |||||
| Rent Heat& Light |
, | 23 964 |
23 964 |
801 1,529 |
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| Property Maintenance | 5 | 1,197 | 35,000 | 36,197 | 1,140 | |||
| Professional!Fees re Baugh | 5 | 2,388 | 7,275 | 9,663 | - | |||
| Worship/Teaching Resources | 7 | 671 | 671 | 622 | ||||
| BaptistUnion ofScotland | 900 | |||||||
| GivingtoOthers | 3 | 500 | 500 | 3,710 | ||||
| Sundry Expenses | . | 673 | 673 | 115 | ||||
| Computer/Equipment Costs | 1311 | 1,311 | 430 | |||||
| Governance costs | - | |||||||
| Legal& Profesional | 9 | 3,167 | 3,167 | - | ||||
| Independent Examination | 120 | 120 | 110 | |||||
| Rounding | 3 | 3 | ||||||
| TotalPayments | 40,058 | - | 42,275 | 82,330 | 15,094 | |||
| Surplus/(Deficit) fortheyear | 4,669 | - | (41,775) | (37,106) | 50,528 | |||
| Transfersbetween Funds -in | 55,000 | 14,213 | 69,213 | - | ||||
| Transfers bewteen Funds - out | (69,213) | (69,213) | ||||||
| Netmovementinfundsaftertransfers | (64,544) | 55,000 | (27,562) | (37,106) | 50,528 | |||
| Totalfundsbroughtforward | 94,165 | 25,000 | 227,562 | 346,727 | 296,199 | |||
| Totalfundscarriedforward | 29,621 | 80,000 | 200,000 | 309,621 | 346,727 | |||
| Represented by: | ||||||||
| Unrestricted funds | 8 | |||||||
| General Fund | 29,621 | 29,621 | 94,165 | |||||
| Designated investmentFund | 80,000 | 80,000 | - | |||||
| Designated Building Fund | - | - | 25,000 | |||||
| RestrictedFunds | 9 | - | ||||||
| Investment Fund | - | 27,562 | ||||||
| Reserves | - | 200,000 | 200,000 | 200,000 | ||||
| 29,623 | 80,000 | 200,000 | 309,624 | 346,727 |
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Tiree Baptist Church
Statement of Balances
As at31 December 2025
| 2025 | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | £ | |||
| Tangible Assets | 2 | ||||
| Church Building | 200,000 | ||||
| Investment in Property | 80,000 | ||||
| 280,000 | 200,000 | ||||
| Bank&Cash inhand | |||||
| CurrentAccount | 3,030 | 5,245 | |||
| Business ReserveAccount Closing balances |
26,591 | 29,621 | 141,481 146,726 |
||
| NetAssetssurplus (deficit) | 309,621 | 346,726 | |||
| Reserves | |||||
| General(Unrestricted) funds | 8 | 29,621 | 94,165 | ||
| Designated InvestmentFund | Fund | 8 | 80,000 | 25,000 | |
| Designated Building Fund | 8 | ||||
| Restrictedfunds | . | 9 | 200,000 | 227,561 | |
| 309,621 | 346,726 |
Approved by the Trustees on 30 March 2026 and signed on their behalf by the undemoted:
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“ VAM \WYC-4
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John Bottomley Alan Millar | < —
Trustee Trustee j >»
The notes 1 to 10form part of these financial statements. AL—
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Baptist Church SCIO ce ar me Notes to the Financial Statements for the year ended 31 December 2025
i
1. Accounting Policies
Accounting Convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006.
Basis offinancial statements
The financial statements have been prepared on a receipts and payments basis.
Investments
As the accounts are prepared on a receipts and payments basis investments are included at cost. Market Value of 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.
Receipts and Payments Account
For the Receipts and Payments account as shown on page 5, funds are defined as follows:
Unrestricted funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
Designated funds represent unrestricted funds which have been earmarked by the Trustees for particular purposes.
Restricted 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.
Tiree Baptist Church
Notes to the Receipts and Payments Accounts
As at 31 December 2025
2 Tangible fixed assets
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eveyHeritable£ ||roe| Investment£ toot2025£ | 2024£|
Asset value At 1 January 2025
Additions - 80,000 80,000 -
At 31 December 2025
The asset addition in 2025 relates to the investment by TBC to facilitate the purchase of a property by
Ruth Kelso following her appointment as part-time Pastor in 2025.
3 Giving to Others : 2025. 2025 2025 2024
£ £ £ £
General | Earmarked Total Total
Funds disbursed incl Gift Aid
Scottish Baptist College 500 500 -
BMS - support of P&L Lynch - 500
Solar Tiree 4 - 720
Glasgow City Mission - 600
Curam - 600
Tearfund General - 600
Open Doors - 300
Community - 390
ps0]3,710 |
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Following the appointment of Ruth Kelso as part-time pastor, the Baptist Union of Scotland committed to gift the sum of £468 per month towards TBC's stipend costs. During the time TBC are in receipt of these gifts (3 years) BUS ask that our giving to others be restricted to the Baptist family. This should not stop TBC holding special gift days to support specific appeals.
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4 Professional Fees re Baugh | 2025 | 2024 |
|GeFu n d|BdgFund| = £ £
Top Survey/ Ground Inv 2,388 2,388 -
Legal Fees re Baugh matters (MR) 4,120 4,120 -
Septic Tank redesign (Cowal) 1,710 1,710 -
Legal Fees {Argyll Estates} 1,312 - 1,312 - -
SEPA 133 133 -
Roof replacement 35,000 35,000
5 | | som] ssono|
|__2.388|42,275] 4463]
& Legal fees re Property investment of
Diakonio 3167 | |3167]
7 Worship & Teaching Resources 2025 2024
£ £
Worship Tools Pro Software 150 -
‘CCL Licences 482 466 |
Zoom Annual subscription - 156
Sundries 39 -
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9
Tiree Baptist Church Notes to the Receipts and Payments Accounts
As at 31 December 2025
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|8|Unrestricted funds|Balance at|2025|2025|2025|Balance at|
|01.01.25|Receipts|Payments|Transfers|31.12.25|
|£|£|£|£|£|
|General|Fund|94,165|44,727|(40,058)|(69,213)|29,621|
|Designated|Building|Fund|25,000|(25,000)|-|
|Investment Fund|-|80,000|80,000|
|Total|unrestricted funds|119,165|44,727|(40,058)|(14,213)|109,621|A|
|Explanation of|unrestricted|funds|
|The|General Fund|encompasses all income and expenditure|relating to|the|primary|focus|activities|of Tiree|
|Baptist|Church,|other than those|for which|funding|is|restricted.|
|The|Designated|Building|Fund|set up|in|2022|has|now been|transferred|back|to the General|Fund.|
|The|Designated|Investment|Fund|has|been set up for the purpose|of Investing|in the|Pastor's|house.|
|9|Restricted|Funds|Balance|at|Balance|at|
|01.01.25|Receipts|Payments|Transfers|31.12.25|
|£|£|£|£|£|
|Building|Fund|Note|7|27,562|500|(42,275)|14,213|0|
|Baugh|Property|Asset Fund|200,000|-|200,000|
|Total|restricted funds|227,562|500|(42,275)|14,213|200,000|B|
|Total of ail funds|346,727|45,227|(82,333)|-|309,621|A+B|
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- Explanation of restrictedfunds
The Baugh Property Asset Fund represents the revaluation of the Building in 2015 following its renovation. The Building Fund has been exhausted having payed a proportion of the roof renovation. As mentioned in the Trustees report the church building at Baugh was gutted byfire on 26 December 2025. The Asset value remains until such time as negotiations are completed with the Insurers and Loss Adjuster.
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10 Staff Costs
The total staff costs and employee beneifts for the year are analysed as follows:
2025 2024
Stipend 12,227 -
Allowances 1,305
Employer contributions to BUGB pension plan 1,513 -
15,045 -
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- 11 Transactions with Trustees
The charity trustees were not paid and did not receive any remuneration, benefits in kind or reimbursement of expenses in their capacity as trustee during the year. No trustee received payment for professional or other services supplied to the charity.
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