Charity Registration No. SC052258 (Scotland) COASTLINE COMMUNITY CHURCH SCIO TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2025 scorrisH CHARITY NUMBER SC052258 Hen(lerson Black & Co CiiilR"I LRED ALLOUN I AN I'b. AN5"1"RU I"1 ILR
COASTLINE COMMUNITY CHURCH SCIO CONTENTS Report of the irusiees Pagtsl-4 Independeni exyminerfs rert io the iruslees Page 5 Sial¢m¢ni of financial aclivilie5 Page 6 Balance 5h¢ei Poge 7 Ca¥h flow 8lutern¢nt Pnge 8 Notes ¢0 the financial 51atement5 Po8es9. 13
COASTLINE COMMUNITY CHURCH SCIO REPORT OF THE TRUSTEES The In]sice5 present rheir rett and financial siatemcnts of the chariiy for the year ended 31 December 2025. Th¢ financial sthtements hav¢ b¢cn pr¢p3red in accordance with the accoLLnting policies sei out in noie I w ihe finath¢ial $iai¢m¢nis and comply with Acwuniing R¢poning by Chariti¢¥.' Siaom¢nt of R¢comm¢nded PrKti¢¢ applir4bl¢ 10 ¢hariii¢S pr¢paring ihcir accoun15 in (OTdance wilh th¢ Finan¢iJl ReportinR Standtsrd applicabl¢ in the UK and R¢publi¢ of Ireland ITrRS 1021 leffcciivc l January 20191- (Charities SORP FRS 102} and ihc Financial Reporting standds applicable in thc IIK and RcpubliG of Ireland IFRS 1021. OBJFCTIVES AND ACTivfTI&S Th15 15 Ihe second year Coastline Communiiy C.hurrh ha5 operad as a SCIO (Chariiy Number SC0522581. Prior w 2024 the or8aniyaiion way Cled Easi Neuk Bapii5¢ Fcllowship IENBF) and thc ¢hurrh fO#iinuc5 lo be ?ffiliat¢d ¢0 ihc Ilapli51 Ilnion of Scotland which ainL¥ io bcar wiines$ io th¢ Iruih and Gospel of Jeslls Chri81 Within ihe community And Support Li$ $pread locally. Th&iiOn]Y urLd iiitemationally. CodsiliThe is a Chriyiian church wthich nr8aAises and promotty Christian valu¢¥ dnd work5 to bcrtefLt the local Lomrnunily. It aims io p1¢ vU¢¥ con¥isieni with the I¢h185 of the Chftstitsn Bible inLluding wurship. minisiry. pruyer. witnes5. edulaiion, community yelvice and Ihe support of agcnLieS and nther chari¢able Or81%lIl)ns involved In C.hri51ian missionary work, Ik relief of wv¢ny and oihcr soLial nccds. ACHIEVF,MF.NTS AND PF.RFnRMANCF. J¥nuary 2025 to D¢¢emb¢r 2025. A Perlod of ch8nie l•ellderihip In SPTing 2023 Rcv DJni¢l Pollin left CCC after which D&ve Smith lcd ihe LhurLh A5YOCitste Payior illl FebnI 2023 when h¢ voi¢d in PJ510r of co[11ne Corrhmuniiy ChurLh by Ihc membership. His induLii()rb and ordinoiion took plx¢ durin4 Ihe weekend of 17ihll 8th May whcn hc b¢¢ary krv Duvc Smith. Hc li our only pwd mgrrthr of ¥14ff. All of the rest uf Ihc churLh family- upprpximaicly 36 m¢mberJ and 3 l adhcrenly Iwc voluntccr¥ #ndlor wlcntial volunker¥, helping in thc variou¥ ar¢a¥ uf (hUh lif¢ whiih ¥onyiyly iTrf.. Biblc Studyn¢hlrtS, Wu¥¥hip, Yr4y¢r, WclcoTrKJHiispiialiiylCAlcring, Admin IT. Misyion. M41ihi¢ndA¢¢. Pinunie, Clednin8lCdrcl4kin8. P4ylvrJl Cir¢. Sdf¢¥uarding, Ev¥ng¢li%ti¢ OutredLh and community fo¢uJed 8r¥)ups- CraftlQuilicrslWomcn'¥ pellowshiprlendshlp ClublW41k und Tdlk, Yoyth llnd Schotsly work. All ot.ihe ave a$ h4v¢ b¢en ¢nhaA¢cd during 2025 with a m•itt fo¢uy on developin8 JL Pr¥Lyer sir#te8y form4li$in8 4 Pusior41 Curc ¢eOm. I'e4etslnWPrwhlnyJBlblt SiudylPrgyer Thc pdslur L4irriL'd uui Jnost of the prc4Lhin8 tChing during ?Og5 wilh Sorr hclp from oulsidc spcakcrs at)d Thrnb¢rS of Ihe ihurih fdmily. On¢ m¢mbcr Ic4d¥ a lortnighily Bibl¢ Siudy with numbcr¥ bcin8 Jround 12. A pray¢r ¥irit¢8y initialed and a weckly Praycr ¢1)8 provides an opportuThiiy fur d¢volion¥ at prayer ouiwiih nt>rm&l S¥nd3y ¥¢tVI¢¢. Prwlse and worshlp Thc worship band leadcr wa¥ un.11 and ab¥¢nt for much of 2023 and wvcral band nKTnb¢r¥ Icft wsuliinB in Ihc band now ¢onsi¥iing of.I mu¥iridns plu¥ Li younds perwn. However praiye Loniinue5 10 hL' irtrtOVdiivL' Wlth an equal mix of irtsdilion314nd ¢tsD¢¢mporary ¥on8Y. Cr8fvoullterslwk and T4lk Groups AJ wcll a5 providing a meeting placc for thoye interested in developing particul&r 5ki115. lor exertisel the 8reups also involvc thcm5clv¢s in rDniributin8 to the mission Work of Ihc church by mdkirt8 re8ulJr donJiion8 Ihrotsgh fund rnisin8 10 Romtinialukrdinelmoldovo or by producing itcm5 10 assist wilh a partiLu1 request for 4iid. c.g. hand warnwTS for ihe soldiers. The Crdft Group 50 8UPPOrts Fire Gingerbread Group by kniiiing baby clolhes di5tribuiing ihem this local ehariiy. There is an overseas mi55ion who Iiu5¢ regularly wilh our mission parnner5 over5ea5 Ihcrefore requests for aid are extdiied quiie quick]y. UFMJate5 ar prnytr r¢qiL¢5ts from the mi55i0n fJ¢l4J are also ronveyed ¢0 the conBTcgJuorb on & tegular basi5. Page I
CoAsTLE COMMUNITY CHURCH SCIO REPORT OF THE TRUSTEES ACHIEVEMEPM AND PERFORMANCE IcontlDued} ComputerlTf upgrade Ttswards the end of 2025 it W#lS a8r¢ed by the leadcrship io upgrade the rompulcr 5ySt¢m¥ operating in differenl areas of th¢ building. This involv¢d a Lompleie rr overhiiul inLlding archiving r¢l¢vani files creatjrbg d neiwork of co-ordinaicd Lompdiible Pcs. Installaiion of further ILLhDology will ¢oniinuc inio ?0?6 in order ro improvL thc quulity of visu#l OUr¢¢5 and sound ¢quJpmeni uscd in thc rnain hall. Youth nd 5eho¢J Sundoy S¢11 Our Sunday Schoo15 have T¢moin¢d fdlrly s¢tiled in ih¢ir number¥ this y&v. The rnain ehattge on SuThAay has Liuthlly been ihe Ch¢rS. wilh us 4dding u fcw new fJ¢c&. Our midwcck Surkddy SLhoDI h4L5 Lontinu wi¢h three of our congr¢841ion iaking r¢¥ponsibilily lor leading this small Broup of Around 10 Lhildren. Hl8h School Work We hdvc Cl)nlinued our work wilh Waid A¢4demy doin8 our weekly Walk al Waid and our DToTriTh. in partncrship with thc EAS¢ Neuk LL8hihou5c. We now use two r00rn5 ai Ihc fT()nl of thc buildinB wilh lln llvera8C of 60 young people aiiending e4Lch wcck, Wc huvc also 4hddcd 50tnc new voluntCCT5 lo ihc tearn Lhis year. We have pw1i¢ipai¢d in irun5Llion wtsrk in SLgnificon( ways in Ihe last few y¢ats. Each rtew S I pupil will receive a IransiliTrn bus which c(knlains aft Sll devel()ped book am()n¥si other Ihin85. We hav¢ pMrticipal¢d in Ihc IraThsition day5 where thc P7s come up (mrn the prirnary schools and experience Ihe hiBh school and the 5POrts doys which also aid in th¢ Ironsi¢ii)n, We h&vc becn ablc t() g() out and of(cr a 1ran51iiofL session al 41 primary schoDI and will ¢xpand ihat this year. We siill (llnd Breakfa51 ai Waid for those who necd it. Prlm4ry Sehool Work We hav¢ c()nlinued wilh thc Tcodin8 i¢h¢m¢ alon8$idc Li8hthous¢ in An$irnih¢r Primary S¢hiM)l. Wc havc teolly sccn the vThluc ol ihis work thi$ y¢4r we chJrt Ihe children's pr(?gr¢ss and guin f¢¢dba¢k fr()m (h¢ honl. The c(Icct5 o( cc)vid are Still being feli in dirrcrent ar¢&8 0( lh¢ sch¢x)l and ihis r¢adin¥ supp()fl 15 vcry imponani. 'BIG 5. hths c(iniinued alongside Easi Ncuk Li¥hthousc. We hav¢ wi)rked with ev¢ry PrimAry 5 ocross the clusi¢r throuBh this proj¢ct. Outreach FA$t Neuk Foodbank Wc have coniinued 10 support th¢ Easi Neuk Tr)odbAnk in a numberiyf ways. Support is off¢red by lh¢ Ptst(Ir d 2 of our mcrnbcr5. Th¢ moin obj¢¢iive ol Ihc fo(bank is to givc f(K)d ld othcr esxniiols) to ihosc in CftS15. Ovcr thc last ycar w¢ hrLVC dis¢ribuied an average o(35 bngs per weck over th¢ 2 d#y5 in which wr operatc. Oihcr Iypc5 ol SUPPDrt orrered include as5isiing with Prnclical ihing5, talkin8 to p¢oplc a)1 their menia] health 5tTU8gles hnw Ihal impacts life. making 8rani TCqUeSl¥, hclpinm loDking ai foTm5. ¢onia¢iing ther agencies. si8nposlin¥, ArrAnBLng meeiin85 fjnd cnn5ults(ionsi giving a push where n¢cdcd and ri)ordin81in8 Soei41 Medl# We have coniinucd io r¢a¢h out to our communities and those furth¢r aflcld through our sociul media. Engagemcni hos been Bood. Thi5 is an area we may look io incrca5c aThd usc in ihe ycar ahcad. Ev*ngelisil¢ otre#Ch The Friendship Cafes in Crdil and Pitlcnwcem provide a warm welcome. li$tcnin8 car. home made soup and snacks on a fr¢c, or donation b4515, carh Friday. Piticnweem Arts Fc51iv41 our festival Café, nEnnithg (or # week, was busy allowing an opportunily for meaninglul ¢onversaiion5 and a demonsiration of Jc%us' love. Ihrough Since hospiialiiy and an opponunity to hndulgc ITh rcfrc5hm¢n(% kindly provided by ihe plcthora of bakers whi¢h we have ai Coastline. Pagg 2
COASTLINE COMMUNITY CHURCH SCIO REPORT OF THE TRUSTEES ACHIEVEMENTS AND PERFORMANCE IcontinuLYi} vang¢llstl¢ l)utre4ch IcoDtinuedl During ihe festive period a Chrisiiiias Day Nal wa5 organi5ed. rooked and ¥eTvcd in thc Chh fiifr to some of tho¥¢ their own in the community. This was largely tortLeived and deliv¢r¢d by ort¢ LhurLh member. Lir4Lur¢ was also distribUd through letterboxes or handed out as e2rols were being 5unA in the markei tsque. During ihe winter month& il Wvmen's Fellowship is aLtive on d fortrtighily bi1SiS dnd invil¢S a varidy of speakers d]ons to i¢S meetings. Thc¥e meeiinBs are open io ladie& the Lommuniiy from other churches and 8roiipy. Exlern¥l groups A numb¢r of organisalton5 from ouiwiih the churLh make use of the buildin8. Th¢ inLludr the local Brownieib, Pilate&, An¥iruihLr PhilharmoniL. Pil.11WL¢rn Library, Probu5 Club, and Farnilies F)Ts¢ as well a¥ on< off hires frvrn lordl socicties and 5pcakn.rs. Chicken Drivcl CarpL Di¢m c.hoir- Two family Lv¢Things of ¢nw'nainrn¢ni we. or84nis¥d. ih¢ fund¥ of wbich went towards supporting our mis¥ionary panners in Moldov# 41nd Rornania. As w¢ll as ovcrs¢QS Partncr5hips. C.oas1linc also ¥p¢)rhsor% individuH15 and churchcs Ihrou8h 20 ychemes. Cornpaytsion UK 4TKI lh¢ P¢TS¢CUt¢d church throu8h support vf Barnabu¥ Ahd. FINANCIAL REVlkW The unrcslricied income in ihc year w&8 É67,74112024 £73.9431. wilh unr¢$irici¢d exp¢ndilUf¢ o( £63.263 12024 £71.4221, giving a Surplus of £4.478 b¢foie Iransfer5 12024 5UTplus of £2.5211. Income Icvcls WCTC boosd by Ihe siTrlar p1 f¢cd-in-iariff payments uf £80312024 £5211. and the biomass boiler Rcn¢w&blc Hcaiirtg Incentive pAym¢nls of £4,79312024 £7561. Investment Policy The Felliiwship now holds no Siocks or Sharci. IILC inv¢gtm¢ni pilicy is io minimi5C ¢XPQsure Irj thc voliiili¢y of mark¢is while 8¢nLralin8 Lne(Trmc i(Trward5 Ihc chTily's running cts51s and cJpii&l 8ThTrwih. Thc charity hold a Trcasurer's ¥coun¢ with a balancc ai ih¢ year erhd of £19,27012024 £18,827). Rlsk Mn#%emenl Thc Iru51cc5 h&vc as4csJed Ihe major risk$ 10 which the chLrily is exp()sed. in ptsrticular Ihose Telaiing to thc nperotLons and fina¢5 (If Ihc ¢hAri¢y. and #r¢ S41isfi¢d thtsi sysi¢m5 ar¢ Ln plac¢ mitiBat¢ the charily's ¢xposur¢ to the major risks, Risk a$%ssm¢nls address all k¢y areas of thc chdrily's acliviiies. Reserves Policy Thc tru51cc5' policy is ¢0 maintain ihe level of wscrv¢s in order fund the ¢i>sts of (>p¢raiing ih¢ new rhurch and to SUPPOrt thc ongoing work of thc church. Ai lh¢ year end unrestri¢¢¢d rc%erv¢% were £892.73912024 £890,906) and rcsifiLled re5ervts were £89012024 £9901. Of the unrestyi¢ied re5¢rves, £AO.518 were rePsenl by unre%¢ricred nei curreni ass¢ts12024 £32.8151. STRUCTURF. GOVF.RNANCE AND MANAGEMENT The original Easi N¢uk Bawisi F¢lluwship was eslablishcd in 2003 by Trust D¢¢d. The Church was a regisred chariiy (No. SCO(M)4331 and was esthblishcd SCIO during 2023 wilh a rcgisicred chariiy numbcr SC052258. Thc Church is 4dminisred in accordoncc with ihc tcm ol ils consiiiulion ba5cd on thc model providcd by the BapiL51 Union o( Scoiland. Thc officc bearers of thc Church 4Lrc the Ptssior, Secrethry and Trcasurcr who aci as Trustecs aJon8 Wjth a nurnber of dwon5 as appointcd by Church mcclinE. Lkacons musi be member% of g(K)d 5tandin8 wiihin thc Church and bc nominaicd by ihrec membcrs. agrcc lo ihcir nam¢s being brough¢ fore ihe Chur¢h 4thd rcc¢ive ihc vo¢e of iwo ihird5 ()f cbCr5 prcscnt al the meEtitt% called for thr purrK)se of such election. Thc Church is consre8aiional in i(5 forni o( govcrnmcni and in its mcmbershLP Wlth the Bapiisi Union of Seoilajjd io wh05¢ Declaraiion of Principlc li 5ubscribcs. Church fflcciing5 are held ai Ica5t quarterly, one of ihcse etingS besThg Ihe Annu41 General Meeling. wilh Ihc pastor ptestding. The Spiriluai oversight of the Church re5t5 With ihe pastor atld deacons. Page 3
COASTLINE COMMUNrfY CHURCH SCIO REPORT OF THE TRU.STELS REFERF.NCE AND ADMINISTrATIVE INFORMATION Conwiittee ut Trn$tees IDe4tonsl The Mernber% of the Commitk¢ olTN8tru during the pEr1 under rcvicw wcre:. Mrs M Smith Mrs S Hughes Mr R Hend¢r5on Mrs M Anhur Mrs P Dwi¢4n Mr M Rthrtsort P&8tor Rev D smith lindu¢lcd 17th May 20251 oiri¢e btrtrs Secreiary Trwur¢r Mrs M Arthur MrJ P Duncan Ch8rlty nan Coajilinc Comrnunily Church SCIO Ch•ri¢y numbtr SCOJ22J8 Conlart 4ddros¥ 21 Session StrLYI. h'ttsftwecm, rife. KY10 2QL Jndep¢ndÈffit ex•mlner Mork Robert50Tr BA CA, Hendcrson Block & Co. 28 Rodger Styeet. An5trnthcr, fifc, KYIO 3DU Unity Trust BaThk pk. PO Box 7193. Ploncthry RoBd, W¢ll¢nhall. WVI 9DG STA TEMENT OFTRUSTELS RPONsIBlLrriS C.hariiy law requiT¢5 thc iruxlccs lo pr¢piY¢ fiDRn¢ial iithi¢m¢nt$ for chrh fiThanLial pcriryj whilh sl¥)w o INC and fair vi¢w of lh¢ slal¢ of nffBir5 of Ihc charily Hnd its fin8nLiJ XLiiviliey for Ih&t pttiod. In prep4rin8 fittatri41 $t#tem¢ni$, Ihe truSe8 Are requir(¥J to.. se11 suiloblc RCLY)UDlin8 wlicies and Ihen apply thcm consisicndy; observe Ihc mcthfyls And principle5 in the Applicable Charitics SORP.. makc judgeftnis and e$iimaie5 that arc rea50nablc prudcnl., si&ic whcihcr npplicable accouniin8 sILnddrd5 and siaiemenis ofrecommended pr8cii¢¢ h4v¢ bccn followcd, ¥ubjc¢l IQ depdff ure$ disLlosed and explincd in Ihe financial siaicmcnis; nnd pr¢Pa th¢ fi0¢11 $latenIS on ihc Boing ion¢crn ba515 unlcss li 1$ in4ppTopriaic 10 PTesume Ihal Lht Lhariiy will Loniinue in operaiiortlll exi51ence. The InJ$iees arc responsiblc for kecpin8 propcr accrAJniing rc¥ords which dis¢10sc wilh rcasoThable aLLurd¢y ai ny 12me Ihe financial w)5iison nf Ihc charity and 10 cn4blc Ih¢m 10 ensu Ih41 Ihc finaThiial $i¢en15 iomply wilh Ihc ch11¥¢8 4nd Trv$tc¢ Inycyiincni (Sc14nd) ALI 20U5 and thc Charitic$ AiLoun15 ls¥¢xlandl Kegulaiions (KkS laj ended1. Th¢y grt lllyo rcYp05iblc sofcBuardin¥ lh¢ &55¢t$ of th¢ rhaniy 4nd bcn lor iaking rea&ble steps ftt Iht prevcniion artd del110 of froud and oiher irrcKulariiics. The iruxlccs aTe re5lM)nyLble for ihe mainienart¢e artd lnieilY olthe ¢hArily And fin9ncl iAfonnlltion includcd on th¢ chariiy'y website. Lc8i51aiion in Ihc Uniicd KinBdom governinB Ihe preparation and disseminaiin or rinanLial siaicmcnis may difl¢r Irom l¢gislaiion in o¢h¢r )n$i¢ll9nJ. Approved by th¢ Trnsices and ¥18ncd on iknir khal(. Deacon Deacon D.. 18 May 2026 Page 4
COASTLINE COMMUNITY CIIURCH SCIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE COASTLINE COMMUNITY CHURCH SCIO I r¢port Ot) ¢h¢ Financial Statcmcnts of the Ttusi for the year end¢d 31 D¢c¢Mr 2025. which aT¢ sei oui on pages 6 10 13. Respectiye responsiblll¢ieg of the tnL8tees 8nd ex8miner Thc ¢hariiy's truslCC5 are rcsponsible for the preparaiion of Ihe x¢oun¢s in accordance wilh ihe of Ihe Chariiies and Truslcc Invc5ln]cnt Iscoilundl Aci 2005 )nd the Charilie5 Accounis (Scoilandl Regulaiion5 2(X)6 la5 amerKledl. Th¢ charity's Irusiee5 consider thai the audit Tcquircmcnt of Rcgula¢ion 10111 {al to Irl of thc Arcuunls RcgulThliun4 dLt5 nol apply. li 15 my r¢sponsibilLly to examinc Ihc accounis as rcquired under scction 4411} 1¢) of Ih¢ Aci and 10 8iaie whether particular maiters have come lo my attenliorb. Thi5 report 15 mide 10 the ¢nJ$iees in ac¢ordanc¢ wilh the icrnis of my enBa8¢ment. My work been undenakcn 30 tho¢ I mi8h¢ sia* io the (twsiecs Ih05c mallcTS l am rcquircd to Slate lo them in An indepcndcni cxamincr's rcw)rt and for rto other purpD5e. To the fullest exieni permittcd by law. I do a¢cep¢ or &ssum¢ TestK)nsibiliiy lo anyon¢ othcr than ihe misiees of Ihe Thc Coasilsne Communiiy Church. B4sts of Independent exarniner's report My examirtaiion way Carried oui in accordance wilh (hc Regulaiian I l of th¢ CharLIiC5 Accoun15 (Scoilandl Rcgulaiion 2006145 amended). An examination include$ a review of ihe a¢¢ouniing records kept by th¢ charity and a ¢ompari50n nf Ihe account5 preycnted with Ihc5c rccords. I¢ alsn includes considera(i()n ()fany unusual iiems ()r disclosures in Ihe acci)unis, and 5eekin8 explanalion¥ from you as Trusices conccrThin8 any such mallers. The pThxcdures undcrtakcn do noi pmvide all ihe ¢vid¢nc¢ ihal would b¢ reqyircd in an audit, and conscqucnily I du exprc55 an audit winion on ihe ¥i¢w given by Ihc x¢uunlS. Independent exaThlner'9 5¢4¢ement In conneclion wilh my examinaiion, no MaIr ha8 comc io my aueniion: Which gives me re050nabS¢ ¢AUS¢ 10 b¢lieve (hai in any ma¢erial res¢¢ the rquir¢mcnis 10 kccp ¥¢ountifftg recnrd5 in aCC()Tdanc¢ with Seciion 4411 lth of ihc 2(KJ5 Aci and Regul&iion 4 of thc 2(M)O A¢¢ounis R¢8ulati(Trn5.' and to prepare accoun¢% which a¢¢ord wilh 4CC()unting T¢cmls and io comply wilh Ke8ul4¢ion 8 of ihe 2(KJ6 Accounts Regulatinns have rtoi been met.. ()r Ibl To which. in my (Trpinion, atlchiiTrn should be drawn IN order to enable a proper urwJeT5thrMlin¥ nf the x¢ounis io be reached. 18-Ma -26 Mr Mark J Robertwn, B& CA Hendersoft Black & Co. Chart¢red AccourktaThts 28 Rodger Styeet Anstruiher Fife KY103DU Page 5
COASTLINE COMMUNITY CHURCH SCIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31 DECEMBER 21J25 Unre5trKtsd Re5tricled Noie Fund5 FuAds Total 2025 Unre51ri¢ted Rp51rlcled Totsl 2024 IDtomc trtdowrnents: DoTralion5 llnd le8a¢i 55.438 2.29J 57.728 63J14 64324 ChaTi14bl¢ llctLVitie 11,8fA) 639 12,499 9,807 1,150 10,957 In¥esthKnt incon 443 443 622 622 Totsl ltteonhe EXpendIre on: Ch*rli¥ble artlvltle 63,263 5.674 68,937 71.422 4,189 75,611 0.1.263 68.937 Net InComlexpeN1Itut¢Tr before irMttsler8 4,478 12.7451 1,733 2.521 11,7291 792 Trer betwecn fund¥ Net movoment In fundy ,833 {Icoi 1,733 14181 792 Rewnclllailon of furtd¥: To¢thl fund¥ broughi f()rward 890,906 891,896 889,696 891,104 Tolal (undi carried fonv4rd 892 739 89) 893 619 890,906 891,896 ReprtttThted by: ixed Assets Currtrtl Assets Cuffcni Li4bilili¢s 85?,2?1 41.598 [1,0801 1112,221 42.488 (1.080) 858,(191 858.091 34.885 (1,0301 890 990 11.0801 892 719 890 893.629 99U 891,896 The Stsierncnt of binlrtcial Aclivilics in¢lud¢s all gairts and losses I081$¢d in the rrtrioj. All irt¢omc expcrtditure deriv¢ frorn coniinuinB 4cliviti¢$. Page 6
COASTLINE COMMUNrrY CHURCH SCIO BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Flxed *ssets: Tangiblc fixed assets 85?.221 858.091 Current assets: Dcbtors Bank and cash 1,597 40,891 42.488 1.343 33,542 34,885 Li4billtles: Crediturs fallin8 du¢ wiihin one year 1.080 1.080 Net curreni o¥sei$ 41.408 33,805 Net assets 893.629 891,896 Represented by: Unrestrlcled funds General funds 892.739 890.906 Re&trffieled funds GTan15 Fund 890 990 Tol41 funds 893,629 891.890 The flnancial staiements were approved by the Fellowship members on 18 M¥y 2026 artd 8i8ned ort their behall by: Deacon Deacon Page 7
COASTLINE COMMUNITY CHURCH SCIO CASH FLOW STATEMENT FOR THE YEAR TO 31 DECEMBER 2025 2025 2024 Net cash provSd¢d by oper8tlng a¢Uvliies 9.173 10,139 C#5h nows trom invesdng actlvltles Invrsimeni inLoine Purchase of fixed assets 443 (2.267 62? Ntl $h used In Investlo8 actiwltles {1,8241 622 Change in cash and c#sh equivaJent¥ in the p¢iiod 7,349 10.761 Cosh and tgsh equIlents blf 33.542 22.781 Cash Ind cash equlvmlents clf 40,891 33,542 An4lysls of Cash #nd c4sh equlv4lents CAsh thi bank tknd in h4Lnd 40,891 33.542 40,891 33.542 Rttoncllltlon of net Ineome lo net ¢4Jh now from opei8tlnR gctlvltles 2023 Opertln% prTrfltliios3) D¢prc¢ia¢i(Trn (If iJngiblc &ss¢¢s Inveytmcni inenm¢ Increa(deCrca$e) in debiors De¢rca5e in cr¢diloT5 wiihin one 1,733 8,137 {4431 (254} 792 8,559 16221 1.536 11261 Net used in Operang octlvltles 9.173 10.139 At31 Decernber 25 J&nu4ry 2025 Reeonclll•tlort of Nti Debt flthwg Cash 33,542 7.349 40.891 Total 33,542 7,349 40.891 Page 8
COASTLINE commuNy CHURCH SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO JI DECEMBER 2025 A¢¢ounting pulieles 1.1 A¢countln¥ nventIOn The flnanrial &taiemenis have becn prepared under the historical C1 conveThLion with iierns recogni5ed at cost or transaction value unle55 Oth¢rwi5c ¥tst¢d in the rel¢vartt ooiey 10 ihese accounts. Thc financial statemeTh15 havc bcen prepared ITh accorddnLe with the Staiement of ReLommended PraLliL¢.' ALcounting r¢pDrtin8 by CharitYC5 prcparing their accounts Irh aLLorddn¢e wilh the Financial Reporting Stsnddrd dpplirdble in ¢he UK dnd R¢publiL of Ireland IFRS 1021 effecliv¢ l January 2019. the Churiiieb lind Trust¢¢ Investsn¢ni ACL 2(K)S. Ihe ChJriLies ALcounts ISco(laAdl Rcgulaiion$ 21K>6 (as amended) and the Compani¢% Aci 2(X)6. The Coastline Cominyftiiy Church SCIO mceis the dcfinilion of a public bcnefit entity und¢r FRS 10? Thc pres¢niation Lurrency of the finiinei)I siaieminis is Pound Sterling 1£). 1.2 Conversion ts * SCIO Thc charity W415 established a5 a SC.10 on 19 January 2023 10 r¥'placL' the East NLuk Bdptist Fcllowship (registered chIlY number SCo(M)4731,SLoildl. un unincoTporaied chuniy which was dissolved with 4LII c(S aThd lillbilitics passing WJ the SC.10 on 31 Mh 2023 {dat¢ of m¢T8¢rl, Incorpor100 did noi iniroduce uny maieridl Changes io ihc objcciivcs. tiVitieS or 8overnancc Tegime of the charity and ¢he a¢Lounis ar¢ prc5cnled undcr ih¢ prin¢ipley of merger coUNtIng os one on8oin8 cntity. 1.3 Compll4Ne wlth ACCOUnn¥ stsnd¥rds Thc finan¢ial siaiernen15 4Lre Preped in dc¢ordanc¢ witb appli¢#ble United Kin8dom Accounlin8 Stand4rds (United Kingdom G¢nerally Acccpicd Accouniins Praeii¢¢l. which hav¢ been applied con515tcnily Icxcept IL5 otherwise stated). Th¢ charity d()es noi commit Iiscif lo nbli8aiinns thai it conn()I meet, the Trusiccs ciinsidcr ihai ih¢r¢ no material unccrtainlic$ ()v¢r Ihc abiliiy 10 cnn(inuc u5 ts goirbg conccm. Thus ihc Trnsiccs ¢oniinuc io adopi Ihc going ¢onc¢rn basis of accouniing in pr¢paTin8 the firtanciil Sialtmertts. 1.4 lThcome exptndlture Ineomc is re¢oBniscd wh¢n thc ¢hariiy ha5 the entiil¢mertl lo th¢ lunds, any perfom)tsncc condiiions tAChed 10 thc incnm¢ have becn m¢t, il is probablc thot ihe ineomc will bc received and 4UnC>UJ)I Clm bc mcasuT¢d rcliably. All don&tiiin$ and 8i(1s arc included wiihin incoming rLiources und¢r cith¢r unrcEiricied or rcsiricied funds occording lo thc Icm15 under which ihe don4Llion is mad¢ when ihc dm()unt be quaDtifi¢d wilh r¢asi)nabl¢ cert4iniy. Expcndiiurc is reni8¢d an llCCTua15 btsis 05 ihc liobilily IS irtcurrcd. 1.5 T8n4lble fixed Sets And d¢pre¢l4llun All iangible fix¢d ll%seL5 having a value lo ihe charily of greaier than on¢ y¢ar Ar¢ ¢apitalised. H¢riuble prc)p¢ny 1$ Itated al hist(Irical c051 oihcr ¢htsn Ihc Pittcnw¢¢m Manse which is carri¢d ai vdluaiion. Fixiure5 and equipmeni llrc stat¢d ai valudll()n5 provided by Ihe (rus¢ces in 2004, Lkprcciaiion 15 pr(Trvi(kd ui the following annual raics ITh order to Wri off Ihc costs. Icss residuAI vthluc, of ¢nch fjssci over i¢8 Csiimaied u%ful lif¢ ffjllow5'. IAnd Noi d¢PI0[cd Hcritablc Pmpeny Fixlurcs & Equipm¢ni 15% on cost 1.6 T#xtion The Coa511inc C(?mtnunily Church is reci)gnised as a ¢harily for ihc PUTPOSCS i)f appli¢abl¢ taxaii(Trn legislation and is therefore nol %ubjccl lo ¢&xation on iLS tharitable ¥livilie5. The charily is noi rc8isicrcd fnr V&lue Addcd Tax and expendi¢urc therefore include irw()verable inpui VAT. 1.7 Fln4nci41 Instruments The charily only has financial asseis and financial liabiliies of a kind thai qualify as basic finan¢ial tn51wrn¢nis. Basic rinancial in5trumen15 are initially recognised ai transll¢iion value and sub5equenLly mca5ured aL Ihcir se(IlemenL value with ihc cxccption of bank loans which are 3ubsequcn¢ly mcasllr¢d llL amortised cost using thc cffcctive InreSt rncihod. The charity had such Ic>ans during thc y¢ar. 1.8 SignifieanlJvdgemeDts and &4tlmgtes In ihe appli¢aiion of Lhe company's accouniing w)licics. the Irustecs a requid to make judgements. es¢imates and asstsmptions aboui carrying amount of assets and liabililie$ that are noi rcadily available frnm oiher Sou¢$. Th¢ ¢siimdtes and ass(Kiad assumplions are hased hi5ti)ii¢al ¢Kperience and othcr facioT5 Ihai arc 10 be relevani. Aciual results may difler from ihese esiima*s. in P paring ihese finan¢itl stsiemenis. Ihc trUsS havc madc the followin8 jud%ement5'. Page 9
COASTLINE COMMUNITY CHURCH SLIO NOTES TO THE FtNANCIAL STATEMENTS FOR THE YEAR TO JI DECEMBER 2025 1.8 818nlfk8nt judRellKl •fjd tstlmates Icontlnutdl AccNgls TnJstee% esiitna the requir¢m¢This fcK accruals usin8 PD%t year cnd infurmalion. This idertlifiel c(XL that are cxpecied lo bc Incued for services pfDvsthd by oiher p4rt1¢5. Accrua18 Are only Teleascd WI there 1% a reasonable cAptation Ihai Ihege colts will noi be invoiced in Ehc fului¢. 1.9 Ftmth Funds arc clasyified a$ ciiher Testriacd or unrutrict¢d futtd$, ¢fing1 2$ follows; Re$tyiL(ed funds ar¢ fynds reLeivtd for Ihe obje£t5 trf the charily aThJ $pe¢ified fur a Te8iri¢icd pwpose within th¢s¢ object¥ by thc dOyr. Unre51ricied fund$ are expcndablc thi Ihe dlscreiion of the InJstee5 in funhcran¢e ol ghe obJccl% of th¢ ¢hTlly. 11 pans ol ihe unrcslri£ied funds arc canDark¢d ai the diKrdion ot the Irus¢ce5 tOT o particular purpose, they ar¢ dc5ignol¢d as i %pArI fund. This degi8naiion an adminisir41iv¢ purpuse only and dres noi legally $1¢1 Ihe irustt¢s' discretion to Apply thc fund. UDre$trl¢ted Rtstrbcted Tol41 Uw¢¥trlrt¢d ReJ¢rJcled To¢AI Don#llons Ind le8KleJ Ofli'rings Tax r¢¢oYeribl¢ Don&iions 35 41,069 7,67? 8.987 43.366 10,678 9.470 50 7,072 6,732 10,678 10.730 2.25J 1.260 55.438 63.514 64,824 Cknrltwble itllyltlos Oihct fundraising Feed in iurifllRHI 6.262 5.-198 639 6,901 5,-198 ?,499 8 J30 9,680 1,277 10.957 639 9.807 Inve81meth Bank inlert81 44J 443 443 443 622 629 622 022 Unrestrkted ReIe1•d Totsl Unrulrl¢ttd kntrkted Total Expendliurt Charll4bl¢ Ac¢lvl¢l Pa¥ior'5 salary ¢QJ15 Cxrduk¢r salary ¥o¥l¥ Pulpit ¥upply Council ithx & wa¢¢r rn¥ He#1 and light Jn5urllnce Repair¥ And mBiJLlerJn¢e Telephone Don*iion$ de BUS subscription Motor and tr4vel expen ProfessioDLI fee5 Independent examiner'J fee OihLY Depteciatio 28,842 0,279 420 469 5.752 2.077 7,989 .529 3,182 28.842 6.279 420 469 280 627 280 627 0,017 2.290 2,?90 2.077 7,989 1.-129 6.227 1,088 2.034 1,722 182 1,088 -1.432 3,045 1.722 182 .185 204 385 1.320 4,167 8.137 1,320 2,242 4,159 ,1.17 68.9.17 -5,674 71.422 4,189 Support costs huve noi been seperdtely identified as thv tru51ec5 COll5i(kr there L5 only one charilablr aEtivily lo which all sup¥rt Costs inrurr¢d r¢lai¢. Page 10
COASTLINE L()MMUNITY CHURCH SCIO NOTES TO THE blNANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 21125 Unrr5tritltd Ketritted lloral Vund Funds T•thl 2015 UDrestrlrted Getterthl F ReMrl¢ted Stsff cost5 SulJrie4 and wagt% ployers NJC P¢Trsinn ¢osis 30.(k15 2¥.3(WJ 2B.306 715 30.780 715 30.780 536 28.842 536 28.842 Thc iveiRt numtrtr of ¢mpioyecs dllrinB the period wa5 1 I2024- 1) wilh all emplnytt ilme Involved in providing cilh¢i SUPPDrt io the 8OVtm#nL'eofihe chariiy or yuppon 5erYiccs io rhariiiabk *iivilic$. No ¢mploy¢¢ had empltsytt b¢n¢fil$ Ifi ¢xC¢S1 of £60.(KK) ity lh¢ yw 10 31 D¢cember 2U25 or 20Z4. llierr wcr¢ no p4ym¢nt¥ io truJt¢¢5 during th¢ ye4r. othcr ihan the V1510Is salAry COSIS. 202$ Fl¥iures & 2024 Htrlthblt H¢rli4b xlure% & Flxtd Aets As li l JInary Addi11$ 937,093 988.286 2.267 937.093 Jl.193 988,286 2.267 Ai 31 Drrtmber 937.093 53.460 937.(Y43 51.193 988 ?80 As Ai l Jlttuary Churyc for yC4Lr 80.623 7,172 49.572 963 130.195 7J.451 7.172 48.185 1,387 121.636 8,559 Al 11 Dec¢mb¢r 7.79J 1.18,112 49.J72 110.19J Ai 31 tkrernber 849298 2.92J 852 21 856.470 At ?1 DeL'ember 856.470 858,1)91 861.642 -1.8 866,650 The Chui¢h huildinB. includini the land purchaged ai the Siie, li included above tsi 115 hi510ric ¢osi ofLJ47.216. The oriBn&l Property valuoiion used in the prewthiion of Ihe tsc¢ouni$ for the vilne¢M Manse wt¢s LIS0.(. pmvided by IheTrny¢ets in l(Kt4. kn FebrnJry 2010 a revi¥d valuaiion was provid¢d by P)ian S(>liiitori of£170.WO and in io the Th¢TnIsl rr of ihe opinion Ihat ibi¥ ¥alu&iion remoins appropriolc lli 11 December 202$. The fixillres & equipmeni Y41uaiion8 uted in Ihe prep4rthiion olihe 4¢c¢uftt$ We provida by the TNswe¥ 2()4. UnrtJtrlrt¢d Totsl Dtbiori Pr¢pA>ryn¢nLS 1.597 l.M3 1.591 1.597 1.343 1.343 Page11
COASTLINE COMMUNITY CHURCH.SCIO NOTES TO THE FINANCIAL STA TEMENTS FUR THE YEAR TU 31 DECEMBER 21125 Unre51rici¢d eneral F Re5tric¢ed Tol41 UnrestTic¢ed Re5tricled Total 024 Creditors AcLrua15 1.080 1,080 1,080 1.080 1,080 1.080 1,080 A¢31 D¢ttmb¢r 2025 JAnwry 2025 Inc•me & G41n5 Movernent ltt Fund Expendltsre TraTh6ters Unrestrlcted Funds General Fund 889.014 07,741 103,2631 12,5131 890,979 D¢signai¢d Funds Mansc RIA)f Fund New Technology fund 1.892 1.892 T1 Unrestrikted Funds 63,2631 12.64.51 Rtsirl¢t¢d Fynd8 SBwr rund yth Work Fund Fi(e Felluwship Onlin¢ Romania Fund 190 450 289 14391 11,0031 18(XJl 13,4321 201 286 800 2,19) 1.043 403 T11 Rc¥tri¢lcd Funds 9W 2,645 890 Tot4J Funds 891,896 fi8 9171 893 629 At31 December tomÈ & 2024 kxpendlture Transfers 2024 Unrulric¢¢d Fun G¢ncral Pund 887,696 170,7571 889.014 Designated Funds MgThye Fund 557 16651 1,892 Total Unrcylricted frund5 889.696 71.422 890.6 Rostrlcled Fundj SFSWF Fund Youih Work Pund FJf¢ Fellowship Online CimiingeALits Pund Romenio bund 274 1.184) 334 1.134 1601 12.9771 917 Touj Resiricied Fund5 1.408 4.189 990 Total Vuhds 891.104 891.896 Page 12
COASTLINE commuNy CHURCH SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2025 Movemertt in FuDds- eonllnued Unrestri¢¢¢d Funds The General fund cottsi5ts of noo-d¢$ignated unrestrictcd fund5. The Manse RryTrf Fund is a desLBnaied fund 10 assist in funding future work on thc Man5c roof. The Nelv Technolo8y Furhd is a designatcd fund 10 assisi in funding thc upgradc of thc eornputer 5ySt¢rns. Transfcrs Are madc fro the GcneTal Fund to 5UPPOrt this lund. Restrlcted Funds The Scoiiish Bapti51 Women's Fellowship i5 a restricted fUT flndncing ihe work of Women'5 Fellowship. The Youth Work Fund is a resiricied fund financing the acLLVLties of Ihe fellowship'5 youih work. TraThsfers dre made from (h¢ General Fund to support the cosls involved in ihese aLlivilie¥. The Fire Fellowship Online fund (previously ihe Lawview Chrisiian Fellowship) is a resiricied fund lo mAlla8e the re$ource$ ¢)r the Fife Fellowship Online luriginally the lar80 Bapiisl Church). The RomAnia Fund i¥ is a re5trict¢d fund relalinB monies received and expended in Telaiion to the lellowship'$ involvemeni in helpin8 Bapiisi work in Rorn4nia. Trartslers are made from ihe General Fund to SUPP¢)rt Ihis fund. Pago 13