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 re￿rt 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 re￿tt 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 $iai¢m¢nis and comply with Acwuniing R¢poning by Chariti¢¥.' Siaom¢nt of R¢comm¢nded PrKti¢¢ applir4bl¢
10 ¢hariii¢S pr¢paring ihcir accoun15 in ￿(OTdance wilh th¢ Finan¢iJl ReportinR Standtsrd applicabl¢ in the UK and R¢publi¢ of
Ireland ITrRS 1021 leffcciivc l January 20191- (Charities SORP FRS 102} and ihc Financial Reporting stand￿ds applicable in
thc IIK and RcpubliG of Ireland IFRS 1021.
OBJFCTIVES AND ACTivfTI&S
Th15 15 Ihe second year Coastline Communiiy C.hurrh ha5 opera*d as a SCIO (Chariiy Number SC0522581. Prior w 2024 the
or8aniyaiion way C￿led Easi Neuk Bapii5¢ Fcllowship IENBF) and thc ¢hurrh fO#iinuc5 lo be ?ffiliat¢d ¢0 ihc Ilapli51 Ilnion of
Scotland which ainL¥ io bcar wiines$ io th¢ Iruih and Gospel of Jeslls Chri81 Within ihe community And ￿ Support Li$ $pread
locally. Th&iiOn￿]Y urLd iiitemationally.
CodsiliThe is a Chriyiian church wthich nr8aAises and promotty Christian valu¢¥ dnd work5 to bcrtefLt the local Lomrnunily. It
aims io p￿￿1¢ v￿U¢¥ con¥isieni with the I¢￿h1￿85 of the Chftstitsn Bible inLluding wurship. minisiry. pruyer. witnes5.
edulaiion, community yelvice and Ihe support of agcnLieS and nther chari¢able Or8￿1%￿lIl)ns involved In C.hri51ian missionary
work, Ik relief of wv¢ny and oihcr soLial nccds.
ACHIEVF,MF.NTS AND PF.RFnRMANCF.
J¥nuary 2025 to D¢¢emb¢r 2025. A Perlod of ch8nie
l•ellderihip
In SPTing 2023 Rcv DJni¢l Pollin left CCC after which D&ve Smith lcd ihe LhurLh A5YOCitste Payior illl FebnI￿ 2023 when
h¢ voi¢d in PJ510r of co￿[11ne Corrhmuniiy ChurLh by Ihc membership. His induLii()rb and ordinoiion took plx¢ durin4
Ihe weekend of 17ihll 8th May whcn hc b¢¢ary￿ krv Duvc Smith. Hc li our only pwd mgrrthr of ¥14ff.
All of the rest uf Ihc churLh family- upprpximaicly 36 m¢mberJ and 3 l adhcrenly Iwc voluntccr¥ #ndlor wlcntial volunker¥,
helping in thc variou¥ ar¢a¥ uf (hU￿h lif¢ whiih ¥onyiyly iTrf.. Biblc Studyn¢￿hlrtS, Wu¥¥hip, Yr4y¢r,
WclcoTrKJHiispiialiiylCAlcring, Admin IT. Misyion. M41ihi¢ndA¢¢. Pinunie, Clednin8lCdrcl4kin8. P4ylvrJl Cir¢.
Sdf¢¥uarding, Ev¥ng¢li%ti¢ OutredLh and community fo¢uJed 8r¥)ups- CraftlQuilicrslWomcn'¥ pellowship￿rlendshlp
ClublW41k und Tdlk, Yoyth llnd Schotsly work.
All ot.ihe a￿ve a￿￿$ 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 tC￿hing during ?Og5 wilh Sorr￿ hclp from oulsidc spcakcrs at)d Th￿rnb¢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.
Cr8fvoullterslw￿k 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
ext*diied 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

CoAsTL￿E 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¢1￿￿1
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$t Neuk Foodbank
Wc have coniinued 10 support th¢ Easi Neuk Tr)odbAnk in a numberiyf ways. Support is off¢red by lh¢ Ptst(Ir
d 2 of our mcrnbcr5. Th¢ moin obj¢¢iive ol Ihc fo(￿bank is to givc f(K)d l￿d othcr esxniiols) to ihosc in
CftS15. Ovcr thc last ycar w¢ hrLVC dis¢ribuied an average o(35 bngs per weck over th¢ 2 d#y5 in which wr
operatc. Oihcr Iypc5 ol SUPPDrt orrered include as5isiing with Prnclical ihing5, talkin8 to p¢oplc a￿)￿1 their
menia] health 5tTU8gles hnw Ihal impacts life. making 8rani TCqUeSl¥, hclpinm loDking ai foTm5. ¢onia¢iing
ther agencies. si8nposlin¥, ArrAnBLng meeiin85 fjnd cnn5ults(ionsi giving a push where n¢cdcd and ri)ordin81in8
Soei41 Medl#
We have coniinucd io r¢a¢h out to our communities and those furth¢r aflcld through our sociul media.
Engagemcni hos been Bood. Thi5 is an area we may look io incrca5c aThd usc in ihe ycar ahcad.
Ev*ngelisil¢ o￿tre#Ch
The Friendship Cafes in Crdil and Pitlcnwcem provide a warm welcome. li$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 N￿al wa5 organi5ed. rooked and ¥eTvcd in thc Ch￿￿h fiifr to some of tho¥¢ their
own in the community. This was largely tortLeived and deliv¢r¢d by ort¢ LhurLh member. Li*r4Lur¢ was also distribU￿d
through letterboxes or handed out as e2rols were being 5unA in the markei tsqu￿e.
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¢$irici¢d exp¢ndilUf¢ o( £63.263 12024 £71.4221,
giving a Surplus of £4.478 b¢foie Iransfer5 12024 5UTplus of £2.5211.
Income Icvcls WCTC boos*d by Ihe siTrlar p￿1 f¢cd-in-iariff payments uf £80312024 £5211. and the biomass boiler Rcn¢w&blc
Hcaiirtg Incentive pAym¢nls of £4,79312024 £7561.
Investment Policy
The Felliiwship now holds no Siocks or Sharci. IILC inv¢gtm¢ni pilicy is io minimi5C ¢XPQsure Irj thc voliiili¢y of mark¢is
while 8¢nLralin8 Lne(Trmc i(Trward5 Ihc ch￿Tily's running cts51s and cJpii&l 8ThTrwih. Thc charity hold a Trcasurer's ¥coun¢ with a
balancc ai ih¢ year erhd of £19,27012024 £18,827).
Rlsk M*n#%emenl
Thc Iru51cc5 h&vc as4csJed Ihe major risk$ 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 reP￿sen￿l 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 regis￿red chariiy (No.
SCO(M)4331 and was esthblishcd SCIO during 2023 wilh a rcgisicred chariiy numbcr SC052258. Thc Church is 4dminis*red
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 ￿c￿bCr5 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$tees IDe4tonsl
The Mernber% of the Commitk¢ olTN8tru during the pEr1￿ under rcvicw wcre:.
Mrs M Smith
Mrs S Hughes
Mr R Hend¢r5on
Mrs M Anhur
Mrs P Dwi¢4n
Mr M Rthrtsort
P&8tor
Rev D smith lindu¢lcd 17th May 20251
oiri¢e bt*rtrs
Secreiary
Trwur¢r
Mrs M Arthur
MrJ P Duncan
Ch8rlty nan
Coajilinc Comrnunily Church SCIO
Ch•ri¢y numbtr
SCOJ22J8
Conlart 4ddros¥
21 Session StrLYI. h'ttsftwecm, rife. KY10 2QL
Jndep¢ndÈffit ex•mlner
Mork Robert50Tr BA CA, Hendcrson Block & Co. 28 Rodger Styeet. An5trnthcr, fifc, KYIO 3DU
Unity Trust BaThk pk. PO Box 7193. Ploncthry RoBd, W¢ll¢nhall. WVI 9DG
STA TEMENT OFTRUSTELS R￿PONsIBlLrri￿S
C.hariiy law requiT¢5 thc iruxlccs lo pr¢piY¢ fiDRn¢ial iithi¢m¢nt$ for chrh fiThanLial pcriryj whilh sl¥)w o INC and fair
vi¢w of lh¢ slal¢ of nffBir5 of Ihc charily Hnd its fin8nLi*J XLiiviliey for Ih&t pttiod. In prep4rin8 fittatri41
$t#tem¢ni$, Ihe truS￿e8 Are requir(¥J to..
se1￿1 suiloblc RCLY)UDlin8 wlicies and Ihen apply thcm consisicndy;
observe Ihc mcthfyls And principle5 in the Applicable Charitics SORP..
makc judgeft*nis 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 expl*incd in Ihe financial siaicmcnis; nnd
pr¢Pa￿ th¢ fi￿0￿¢1￿1 $late￿nIS on ihc Boing ion¢crn ba515 unlcss li 1$ 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 $i￿¢￿en15 iomply
wilh Ihc ch￿11¥¢8 4nd Trv$tc¢ Inycyiincni (Sc￿14nd) ALI 20U5 and thc Charitic$ AiLoun15 ls¥¢xlandl Kegulaiions
*(KkS laj ￿ended1. Th¢y grt lllyo rcYp0￿5iblc sofcBuardin¥ lh¢ &55¢t$ of th¢ rhaniy 4nd bcn￿ lor iaking
rea￿&ble steps ftt Iht prevcniion artd del￿110￿ of froud and oiher irrcKulariiics.
The iruxlccs aTe re5lM)nyLble for ihe mainienart¢e artd lnie￿ilY 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¢M￿r 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 MaI￿r 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
EXpendI￿re on:
Ch*rli¥ble artlvltle
63,263
5.674
68,937
71.422
4,189
75,611
0.1.263
68.937
Net InCom￿lexpeN1Itut¢Tr before irMttsler8
4,478
12.7451
1,733
2.521
11,7291
792
Tr￿￿er 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 I￿08￿1$¢d in the rrtrioj. All irt¢omc expcrtditure deriv¢ frorn
coniinuinB 4cliviti¢$.
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 ￿$h used In Investlo8 actiwltles
{1,8241
622
Change in cash and c#sh equivaJent¥ in the p¢iiod
7,349
10.761
Cosh and tgsh equI￿lents blf
33.542
22.781
Cash Ind cash equlvmlents clf
40,891
33,542
An4lysls of Cash #nd c4sh equlv4lents
CAsh thi bank tknd in h4Lnd
40,891
33.542
40,891
33.542
Rttonclll*tlon of net Ineome lo net ¢4Jh now from opei8tlnR gctlvltles
2023
Oper*tln% prTrfltliios3)
D¢prc¢ia¢i(Trn (If iJngiblc &ss¢¢s
Inveytmcni inenm¢
Increa￿(deCrca$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 Opera￿ng 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 commuN￿y 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 C￿1 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
ch￿IlY number SCo(M)4731,SLoil￿dl. un unincoTporaied chuniy which was dissolved with 4LII ￿c(S aThd lillbilitics
passing WJ the SC.10 on 31 M￿h 2023 {dat¢ of m¢T8¢rl,
Incorpor￿100 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 ACCOUn￿n¥ stsnd¥rds
Thc finan¢ial siaiernen15 4Lre Prep￿ed 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 re￿￿ni8¢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¢P￿I0[cd
Hcritablc Pmpeny
Fixlurcs & Equipm¢ni
15% on cost
1.6 T#x*tion
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 In￿reSt 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￿ requi￿d 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(Kia*d 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 trUs￿S 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(X*L* that are cxpecied lo bc Incu￿ed for
services pfDvsthd by oiher p4rt1¢5. Accrua18 Are only Teleascd WI￿ there 1% a reasonable cAp￿tation 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 $pe¢ified fur a Te8iri¢icd pwpose within th¢s¢ object¥ by thc dOy￿r.
Unre51ricied fund$ 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 Re￿Ie1•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 mBiJLlerJ*n¢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
Ke*tritted
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 ivei*Rt 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 A￿ets
As li l JIn￿ary
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 vil￿n￿e¢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¢TnIs￿l
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
T￿1 Unrestrikted Funds
63,2631
12.64.51
Rtsirl¢t¢d Fynd8
SBwr rund
y￿th 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
T￿11 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 commuN￿y 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