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2025-12-31-accounts

SHEDDOCKSLEY BAPTIST CHURCH SCIO FINANCIAL STATEMENTS

FOR THE YEAR TO 31 DECEMBER 2025 Scottish Charity Registered Number SC052163

1

SHEDDOCKSLEY BAPTIST CHURCH SCIO TRUSTEES REPORT and ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2025

CONTENTS
Page
Report of the Trustees 3 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8 11
12
Income and Expenditure Account 13

2

SHEDDOCKSLEY BAPTIST CHURCH SCIO TRUSTEES REPORT FOR THE YEAR TO 31 DECEMBER 2025

Report of the Trustees

The Trustees present their report and accounts for the year ended 31 December 2025.

Objectives and Activities

The objectives of the Church are to worship together in Spirit and truth, build the members up in the Faith and to proclaim the Gospel of Jesus Christ in word and in action. The Church aims to develop as a healthy Christian community, to serve the local neighbourhood and to make a global impact.

The objectives of the Church are fulfilled through the following activities:

Achievements and Performance

2025 was a year of consolidating and refining many of our core activities in the community. We continue running our parent and toddler group, which has significant engagement from local families, with 80 families currently registered, and we have added a PEEP group, running in conjunction with Aberdeen City Council. We continue to run Make Lunch which invites local primary school children who are eligible for free school meals to have a healthy hot meal in a holiday club environment during the school holidays. This project receives

The Peep Group is a new initiative in collaboration with Aberdeen City Council to allow peer-to-peer support of young mothers in the community. This is well attended and we aim to continue this through 2026.

We also partnered with Westminster Theological College (WTC), a not-for-profit teaching organisation, by Northeast of Scotland. WTC students gather weekly to learn in person and in community together. This has worked well and our partnership agreement has been extended into 2026.

We continued to invest in a quality setup for hybrid meetings for all our main gatherings (Sunday services, members meetings, leadership meetings). While this has become normal, and is working well, we do feel led to encourage in person attendance whenever possible. People with issues of personal mobility, health etc. continue to be fully supported by online interaction and support.

At the end of 2025, one of our two Ministry Associates has left our organisation in order to move to East Kilbride, while the other is currently on maternity leave.

Northfield Family Church continues in the local community centre, with the full endorsement of the community centre board of trustees. This is a fun, family-friendly environment for local people to spend quality time in songs, creative games, baking, and hearing the gospel message. We have regular connection with several local families now and will be looking to continue this work in 2026.

and Berryden areas of the city. These groups offered the support of the larger church but in smaller, more intimate groups, where strong relationships could grow. By the end of 2025, the Hazlehead group was becoming self supported and resourced, while the Berryden group was ceasing as one of the Ministry Associates who was hosting that group moved away from Aberdeen.

3

SHEDDOCKSLEY BAPTIST CHURCH SCIO TRUSTEES REPORT FOR THE YEAR TO 31 DECEMBER 2025 (continued)

The trustees continue to develop opportunities for external hire of the building on Eday Walk in order to both provide an extra revenue stream but also to become a place of hospitality, which aligns with our faith. This may lead to the introduction of a new staff role in 2026 to enable both facilitation of meetings and promotion of the facility.

Financial Information

Overall income increased from last year to £270,841 (2024 - £319,029).

The Church continued its support to local and international causes through donations from the Giving Fund. In January 2003 the Members agreed to set-up a giving fund, designating 12.5% of all income (excluding specific mission and building donations) to make donations to various organisations as agreed by the Trustees. The Trustees are pleased to report that £30,723 was set aside from total relevant income to local, national and international causes.

There was a surplus for the year of £14,336 (2024 deficit £36,798) and reserves of £902,515 (2024 - £888,179) details of which are given in the accounts and notes. It is the policy of the Church to fund activity from ongoing revenue rather than to accumulate reserves. There is sufficient confidence in continuation of regular donations and therefore it is considered appropriate to present the activities and financial results on a going concern basis.

Risk management

Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Many of these risks are covered by insurance and in relation to financial risks there are procedures for the authorisation of expenditures and the minimisation of risk of fraud.

Structure, Governance and Management

The Church is established by Constitution, which was updated in June 2024, is registered with the Office of the Scottish Charity Regulator (OSCR) as a Scottish Charitable Incorporated Organisation under reference SC052163 and for taxation purposes with HM Revenue and Customs under reference ST05408.

The Church is congregational in policy and decision making although the day-to-day organisation and administration is undertaken by the Church Leadership (Trustees). The Church Leadership is comprised of the appointed Ministers and others appointed following election by the Members at a Church Meeting.

4

SHEDDOCKSLEY BAPTIST CHURCH SCIO TRUSTEES REPORT FOR THE YEAR TO 31 DECEMBER 2025 (cont d)

Reference and Administrative Information

Trustees: J Mackintosh S Aitken B Roberton K Argile C Likely (appointed 5[th] July 2026) A Scott (appointed 5[th] July 2026) S Dennis (resigned 28[th] June 2026) R Flett (resigned 25[th] March 2026) M Burnett (resigned 25[th] March 2026) G Likely (resigned 25[th] March 2026)) A Heath (resigned 7[th] December 2025) Treasurer: Alec Harcus Principal Address: Sheddocksley Baptist Church Eday Walk Aberdeen AB15 6LW Independent Examiner: Brian Miller CA 94 Blenheim Place Aberdeen AB25 2DY Bankers: Bank of Scotland plc 39 Albyn Place Aberdeen AB10 1YN

The Trustees are responsible for preparing their Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (UK GAAP).

The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial position at the end of the year. In preparing financial statements which give a true and fair view, the Trustees should follow best practice and:

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with the applicable law and regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf:

5

SHEDDOCKSLEY BAPTIST CHURCH SCIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Investments
Other income
Total Income
Expenditure on:
Raising funds
Charitable activities
4
Total Expenditure
Net surplus/(deficit)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Fund
£
242,296
-
-
2,247
244,543
-
228,956
228,956
15,587
(1,202)
14,385
888,130
902,515		 Restricted
Funds
£
4,695
21,603
-
-
26,298
-
27,549
27,549
(1,251)
1,202
(49)
49
-		 2025
Total
£
246,991
21,603
-
2,247
270,841
-
256,505
256,505
14,336
-
14,336
888,179
902,515		 Unrestricted
Fund
£
283,073
-
-
3,316		 Restricted
Fund
£
10,060
22,580
-
-
32,640
-
33,017
33,017
(377)
426
49
-
49		 2024
Total
£
293,133
22,580
-
3,316
286,389 319,029
-
249,214		 -
282,231
249,214 282,231
37,175
(426)		 36,798
-
36,749
851,381
888,130		 36,798
851,381
888,179

6

SHEDDOCKSLEY BAPTIST CHURCH SCIO BALANCE SHEET AS AT 31 DECEMBER 2025

Note
Fixed Assets
7
Current Assets
Debtors and prepayments
8
Cash at bank
Creditor: Amounts falling due within one year
Creditors and Accruals
9
Loans
9
Net Current Assets /(Liabilities)
Creditor: Amounts falling due after more than
one year
Loans
10
Net Assets
FINANCED BY:
Funds:
11
Unrestricted funds:
General Fund
Restricted Fund
Approved by the Trustees and signed on their behalf:		 2025
£
944,671
6,304
67,065
73,369
(16,525)
(22,000)
(38,525)
34,844
(77,000)
902,515
902,515
-
902,515		 2024
£
974,526
7,464
48,422
55,886
(21,233)
(22,000)
(43,233)
34,653
(99,000)
888,179
888,130
49
888,179

7

SHEDDOCKSLEY BAPTIST CHURCH SCIO NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2025

1 Basis and accounting policies

1.1 Basis of accounts preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and Accounting and Reporting by Charities: Statement of Recommended Practice (FRS 102) second edition issued October 2024.

Exemption is taken from the requirements of FRS 102 to prepare a Cash Flow Statement on the grounds that it is a small entity.

1.2 Accounting policies

The principal accounting policies are summarized below. The accounting policies have been applied consistently throughout this and the preceding year.

Donations and grant income is accounted for when the charity is legally entitled to the income and the amount can be quantified with reasonable certainty.

Expenditure has been accounted for on an accruals basis and classified under headings that aggregate all costs related to a category. Where costs cannot be directly attributed to headings, they have been allocated on a basis consistent with the use of resources.

Depreciation is provided on all tangible fixed assets in use at rates calculated to write off the cost less estimated residual value over its expected useful life as follows:

PA & Office equipment - over 5 years Land - not depreciated Heritable property - over 50 years Furniture & fittings - over 5 years Tenants Improvement - over 10 years

It is the view of the Trustees that the value of the heritable property on a current use basis is not significantly different from the amount stated in the accounts and so no independent valuation has been sought.

e) Fund accounting

Restricted funds are subject to specific use requirements declared by the donor but still within the wider objects of the charity. A Giving Fund is established annually for the disbursement of a proportion of the annual voluntary donations to the Church. All other funds are unrestricted and can be used in accordance with the charitable objectives at the discretion of the Trustees.

f) Donated services and facilities

Donated services and facilities are recognised as income when the charity has control over them, any related conditions have been met, the receipt of the economic benefit from use is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time of congregation members is not recognised. Donated services and facilities are recognised on the basis of the value to the charity being the amount the charity would have been willing to pay for services or facilities of equivalent economic benefit. A corresponding amount is recognised as expenditure in the period of receipt.

g) Taxation

Sheddocksley Baptist Church SCIO is recognised as a charity for the purpose of applicable taxation legislation and is therefore not subject to tax on its charitable activities. The charity is not registered for VAT and expenditure therefore includes irrecoverable input VAT.

8

SHEDDOCKSLEY BAPTIST CHURCH SCIO NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2025

4 Expenditure on charitable activities

h) Pensions

The Church is an employer within

has been a Defined Contribution scheme since January 2012. Prior to January 2012 this was a Defined Benefit scheme all liabilities relating to this scheme have been fully met. Other church staff members are provided with pension benefits within a separate Defined Contributions Scheme which complies with the requirements of Auto Enrolment.

2 Donations and legacies

onations and legacies
2025
2025
Unrestricted
Restricted
£
£

Donations and legacies
2,990
4,008
Offerings
200,603
-
Tax recovered
38,703
687
242,296
4,695		 2025
Total
£

6,998
200,603
39,390
246,991		 2024
Total
£
24,553
225,506
43,074

293,133

Income from donations and legacies was £246,991 (2024 - £293,133) of which £242,296 was unrestricted (2024 - £283,073) and £4,695 was restricted (2024 - £10,060).

3 Income from charitable activities

2025
2025
Unrestricted
Restricted
£
£

Donations
-
1,233
Grants
-
20,370
-
21,603		 2025
Total
£

1,233
20,370
21,603		 2024
Total
£
1,290
21,290
22,580

Income from charitable activities was £21,603 (2024 - £22,580) of which £Nil was unrestricted (2024 - £Nil and £21,603 was restricted (2024 - £22,580).

Expenditure on charitable activities Expenditure on charitable activities Expenditure on charitable activities
2025
2025
Unrestricted
Restricted
£
£

Costs of own activities
144,440
22,854
Donations made
45,923
4,695
Professional fees
2,609
-
Loan interest and charges
2,657
-
Depreciation
33,327
-
228,956
27,549		 2025
Total
£

167,294

50,618
2,609
2,657
33,327

256,505
 2024
Total
£
186,481
53,565
2,774
2,751
36,660
144,440 22,854
45,923 4,695
2,609 -
2,657 -
33,327
 -

228,956
 27,549
282,231

Expenditure on charitable activities was £256,505 (2024 - £282,231) of which £228,956 was unrestricted (2024 - £249,214) and £27,549 was restricted (2024 - £33,017). Professional fees include £700 payable to the independent examiner (2024 - £700).

The analysis of 2025 Charitable Activities costs by activity is as follows:

Activities
undertaken
directly
Donations
to other
charitable
activities

£
£

Worship and fellowship
126,377
50,618
Northfield Church Plant
6,580
-
132,957
50,618		 Support
costs
£

72,930
-
72,930		 Total
£
249,925
6,580
256,505

During 2025 donations from the Giving Fund of £30,723 was fully distributed to local (14%), national (59%) and international organisations (27%). Mission work donations of £19,895 were made to local (2%), national (51%) and international organisations (47%). All other expenditure is from the general unrestricted fund.

9

SHEDDOCKSLEY BAPTIST CHURCH SCIO NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2025

6

5 Remuneration


Wages and salaries
National insurance costs
Pension costs
Expenses reimbursement
Housing allowances
Average number of employees during year		 2025
£

83,950
1,576
4,174
3,961
9,183
102,844
6		 2024
£
104,343
1,834
4,619
4,801
9,430

125,027
6

No employee received emoluments of over £60,000 during the year (2024 Nil)

Trustees remuneration and benefits

In his executive capacity remuneration including wages, pension contributions, expenses and housing allowance was paid to Simon Dennis during the year of £56,597, Kirsty Argile received £24,977 and Ally Heath received £22,825. Remuneration of £8,628 and expenses of £86 were paid to Mrs. L Flett who is the spouse of a trustee. Other related party expenses totalling £723 were incurred during the year.

7 Fixed assets

COST
At 31 December 2024
Additions
Disposals
At 31 December 2025
DEPRECIATION
At 31 December 2024
Charge for year
On disposals
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024		 Land
Tenants
Improvements
Equipment
Heritable
Property
Furniture &
fittings
Total
£
£
£
£
£
£
69,204
15,645
39,605
1,349,967
40,399
1,514,820
-
3,472
-
-
-
3,472
-
-
-
-
-
-
69,204
19,117
39,605
1,349,967
40,399
1,518,292
-
14,085
33,958
461,362
30,889
540,294
-
1,745
2,424
26,998
2,160
33,327
-
-
-
-
-
-
-
15,830
36,382
488,360
33,049
573,621
69,204
3,287
3,223
861,607
7,350
944,671
69,204
1,560
5,647
888,605
9,510
974,526

8 Debtors and prepayments

ebtors and prepayments

Gift aid receivable
PAYE/NIC
Other debtors		 2025
£

2,796
1,869
1,639
6,304		 2024
£
5,732
-
1,732

7,464

10

SHEDDOCKSLEY BAPTIST CHURCH SCIO NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2025

9 Creditors and accruals

10

Amounts falling due within one year:
PAYE/NIC
Accrued costs
Other creditors
Baptist Building CIO
building loan
Amounts falling due after more than one year:

Baptist Building CIO
building loan		 2025
£
-
14,600
1,925
22,000
36,525
2025
£

77,000
20023
£
932
17,272
3,029
22,000
43,233
2024
£
99,000

A loan of £220,000 was secured from The Baptist Building CIO in September 2019. The loan is repayable over a 10-year period by 20 equal amounts of £11,000 with the first repayment due in September 2020.

11 Funds

Unrestricted Funds

As at 1 January 2025
Income in period
Expenditure in period

Transfer to/(from) restricted funds
As at 31 December 2025		 General
Fund
Total
Unrestricted
Total
2024
£
£
£
888,130
888,130
851,381
244,543
244,543
286,389
(28,956)
(28,956)
(249,214)
(1,202)
(1,202)
(426)
902,515
902,515
888,130		 General
Fund
Total
Unrestricted
Total
2024
£
£
£
888,130
888,130
851,381
244,543
244,543
286,389
(28,956)
(28,956)
(249,214)
(1,202)
(1,202)
(426)
902,515
902,515
888,130

888,130

The general fund comprises all income and expenditure relating to the activities of the charity other than those for which funding is restricted.

Restricted Funds
As at 1 January 2025
Income in period
Expenditure in period
Transfer from/(to)
unrestricted funds
At 31 December 2025		 BU Staff
Grant
Donations
Passed on
Mainly
Music
Make
Lunch
Total
Restricted
£
£
£
£
£
-
-
-
49
49
17,545
4,695
1,233
2,825
26,298
(17,545)
(4,695)
(2,046)
(3,263)
(27,549)
-
-
813
389
1,202
-
-
-
-
-		 Total
2025
£
-
32,640
(33,017)
426
49

The BU staff grant has been provided to cover part of the payroll cost of two new employees who are involved in various ministry activities.

The church received donations to be passed on to charitable organisations, both national and international, and to individuals working for a UK charitable organisation.

12 Contribution of volunteers

In common with most churches, the church benefits substantially from the contribution made by volunteers who give their time and talents willingly for the benefit of the activities of the church. All areas of church life rely on the contribution of volunteers and much of the activity would be unable to continue were it not for the commitment shown.

11

INDEPENDENT REPORT TO THE TRUSTEES of SHEDDOCKSLEY BAPTIST CHURCH SCIO FOR THE YEAR TO 31 DECEMBER 2025

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 3 to 12.

Respective responsibilities of trustees and examiner

Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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.

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as 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 accounts.

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Brian Miller CA 94 Blenheim Place ABERDEEN AB25 2DY

12

SHEDDOCKSLEY BAPTIST CHURCH SCIO INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025

INCOME:
Freewill offerings
Donations
Gift Aid donations and tax recovered
Giving Day donations and tax recovered
Grants
Solar Panel electricity
Mainly Music
Make Lunch
Cafe
EXPENDITURE:
Salaries, Pensions and pastoral expenses
Manse rental
Café supplies, wages etc
Make Lunch
Donations
Office expenses
Building Maintenance
Utilities
Northfield Church Plant
Mainly Music
Church groups
Pulpit supply and conferences
Miscellaneous
Staff development
Worship group and PA maintenance
Mission work
Software & IT Costs
Subscriptions and licenses
Advertising
Insurance
Professional fees
Loan Interest and charges
Gain on disposal of assets
Depreciation
NET SURPLUS FOR YEAR		 2025
2024
£
£
40,460
46,899
7,685
25,182
147,290
154,652
51,557
63,578
17,545
19,140
2,246
3,316
1,233
1,245
2,825
2,195
-
2,822
270,841
319,029
93,661
101,998
9,183
9,430
-
15,737
3,263
2,146
35,418
46,015
1,960
1,816
7,490
4,322
13,308
16,544
6,580
9,282
2,046
1,671
13,954
11,931
3,523
1,081
2,807
1,741
2,775
1,822
1,238
163
15,200
7,550
2,217
3,536
205
1,152
-
305
3,084
2,679
2,609
2,774
2,657
2,751
-
(875)
33,327
36,660
256,505
282,231
14,336
36,798

This page is for the information of members only and does not form part of the accounts.

13

Sheddocksley Baptist Church Final Audit Report 2026-08-07 Created.. 202￿8-06 By.. Alec Harcus lah@i5018.ccKnl Sl8lus'. Signed Tr8nsaclion ID.. CBJCHBCA4BA45izSawq8Nv4VuyaUlqbBb-_Hs3y9gvti "Sheddocksley Baptist Church" History Document created by Alec Ha￿uS lah@is018.coml 2026-08￿6- 8..55.'43 PM GMT . Document emailed to Steven Aitken liamsteveaithen@holmail.coml for signature 2026-0￿6- 8..55..47 PM GMT . Document emailed to Jacqueline Mackinlosh 0.acquitosh@gmail.coml for signature 2026-084)6- 8".55".47 PM GMT . DocLJment emailed to Brian Miller Ibrian@miller-business.¢oml for signature 2026-08￿6- 8..55.'47 PM GMT Email viewed by Jacqueline Mackinlosh ts.acquilosh@gmail.coml 2026-0&06- 10..22..13 PM GMT Document e-signed by Jacqueline Mad(intosh (iacquilosh@gmail.coml Signature Dale.. 202￿8-06- 10'.25.'01 PM GMT- Fime Source.. sepRr- Signature Appearartt $￿ected.. MOBILE_IMAGE Email viewed by Steven Ailken liamsleveailken@hotmail.coml 2026-0￿7- 6..36..04 AM GMT Document e-signed by Steven Ailken liamsleveailken@hotmail.coml Signature Dale.. 202&08-07- 6."41.'10 AM GMT- Time Source.. 88rv&r- Signaiure App8aranc& S8￿Cted.. MOBILE DRAW Email viewed by Brian Miller Ibrian@miller-business.coml 2026-08￿7- 1'.48..23 PM GMT Document e-signed by Brian Miller Ibrian@miller-business.com} Signature Date.. 202￿8-07- 1..49..37 PM GMT- Time SourTr.' setver- Signature Appearan￿ Se￿￿e￿.. TYPE Agreement completed. 2026-084)7- 1'.49'.37 PM GMT la Adobe Acrobat Slgn