2025-12-31-accounts - Larkhall Baptist Church SCIO

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

I |

| | | | | !

j | | | | 7 |

LARKHALL BAPTIST CHURCH SCIO TRUSTEE REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31st DECEMBER 2025 Scottish Charity Number SC052366

| |

| | | j

LARKHALL BAPTIST CHURCH SCIO

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2026

i{ i t | | | | ! i

Page Church Information 1 Report of the Trustees 2-4 Report of the independent Examiners 6 Payment & Receipts 6 Statement of Balances 7 Nutes tu the Financial Statements 8

[ |

LARKHALL BAPTIST CHURCH SCIO

CHURCH INFORMATION

Pastor Rev Alasdair Scott

Trustees

| | : | :

Mr Kenneth Ball elected March 2025 Mrs Jean Grenfell elected March 2023 Mrs Heather Higgins elected March 2023 Mr Stuart Hastie elected March 2023 Mr Pete Fox elected March 2022 to March 2025 Mis Kate Thomas elected March 2023 Mrs Elizabeth Law elected March 2023 Mr lan Gray elected March 2023 Mr Jonathan Geddes elected March 2023

Address 27 Machan Road Larkhall ML9 1HX

Bankers The Royal Bank of Scotland Palace Towers, Palace Grounds Retail Park Hamilton ML3 6AD

Solicitor Dlakeneo Legal Services Ltd 48 Speirs Wharf Glasgow G4 9TH

independent Examiner Accountants Pius 2nd Floor, Airbles House 270 Airbles Road Motherwell MiL1 3AT

Page t

' LARKHALL BAPTIST CHURCH SCIO : REPORT OF THE TRUSTEES ; The Trustees are pleased to present their report together with the financial statements of the : church for the year ended 31st December 2025 ; Status of Charity and Governing of Charity and Governing Charity and Governing and Governing Governing Document 1 Larkhall Baptist Church Church is established by Constitution. established by Constitution. by Constitution. Constitution. The church church is a Scottish Charitable a Scottish Charitable Scottish Charitable Charitable Incorporated Organisation | and is recognised by is recognised by recognised by by the tnland Revenue under tnland Revenue under Revenue under under reference number ST05394 number ST05394 ST05394 | Charitable Purposes and Affiliation Purposes and Affiliation and Affiliation Affiliation | The alms ofthe Church, which is affiliated to the Baptist Union ofScotland, are the alms ofthe Church, which is affiliated to the Baptist Union ofScotland, are the ofthe Church, which is affiliated to the Baptist Union ofScotland, are the Church, which is affiliated to the Baptist Union ofScotland, are the which is affiliated to the Baptist Union ofScotland, are the is affiliated to the Baptist Union ofScotland, are the affiliated to the Baptist Union ofScotland, are the to the Baptist Union ofScotland, are the the Baptist Union ofScotland, are the Union ofScotland, are the ofScotland, are the are the the advancement of the i Christlan faith primarily primarily in Larkhall, but also throughout Scotland and the rest of the world by also throughout Scotland and the rest of the world by throughout Scotland and the rest of the world by and the rest of the world by the rest of the world by rest of the world by of the world by the world by world by by all means

Status of Charity and Governing of Charity and Governing Charity and Governing and Governing Governing Document Larkhall Baptist Church Church is established by Constitution. established by Constitution. by Constitution. Constitution. The church church is a Scottish Charitable a Scottish Charitable Scottish Charitable Charitable Incorporated Organisation { No. SC052366) and is recognised by is recognised by recognised by by the tnland Revenue under tnland Revenue under Revenue under under reference number ST05394 number ST05394 ST05394 Charitable Purposes and Affiliation Purposes and Affiliation and Affiliation Affiliation The alms ofthe Church, which is affiliated to the Baptist Union ofScotland, are the alms ofthe Church, which is affiliated to the Baptist Union ofScotland, are the ofthe Church, which is affiliated to the Baptist Union ofScotland, are the Church, which is affiliated to the Baptist Union ofScotland, are the which is affiliated to the Baptist Union ofScotland, are the is affiliated to the Baptist Union ofScotland, are the affiliated to the Baptist Union ofScotland, are the to the Baptist Union ofScotland, are the the Baptist Union ofScotland, are the Union ofScotland, are the ofScotland, are the are the the advancement of the Christlan faith primarily primarily in Larkhall, but also throughout Scotland and the rest of the world by also throughout Scotland and the rest of the world by throughout Scotland and the rest of the world by and the rest of the world by the rest of the world by rest of the world by of the world by the world by world by by all means consistent with the Christian Bible and the support of agencies, individuals and other charitable organisations involved in Christian missionary work and the relief of poverty or other social needs.

Trustees and Office Bearers

| i !

The Church is congregational in policy and its day fo day running is undertaken by the Office Bearers and the Church Leadership (The Trustees). The Church Leadership comprises Pastor, Deacons and Office Bearers. The Office Bearers and Trustees who served for any period during the year were as follows Trustees - Alasdair Scott, Kenneth Bali, dean Grenfell, Stuart Hastie, Elizabeth Law, Kate Thomas, tan Gray, Jonathan Geddes, Heather Higgins Administrator - Kenneth Ball, Treasurer - Elizabeth Law Church Leadership at 31 December 2025 Deacons - Ellzabeth Law , Jean Grenfell, Heather Higgins, Kate Thomas lan Gray, Stuart Hastie, Jonathan Geddes Pastor - Alasdair Scott Administrator - Kenneth Bail Appointment of Trustees New Trustees are nominated for appointment by the Church congregation. Appointees are subject to periodic re-election, normally every three years, Prior ta their appointment, new Trustees would have served the church in various roles and would be familiar with ihe church's values, 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 obligations. .

Achlevements and Performance

During the year the Church met for worship anc carried out various activities in pursuit of the above stated aims

Worship Services were made available by Online provision for those whom meeting in the building is not possible. Significant highlights, events and developments of note in the year include the following:-

: .

in relation to activities; a The foltowing Young Peoples Graups meet in our Church under the auspices of the Church and whose leaders are aftached to the Church,

Kid's Church - Primary Age, Toddler Church ~ pre school age, Bible Glass - Teens Girls Brigade Rainbow Toddier Group - open to mother and ioddiers in the community each Wednesday morning. Messy Church - open to all families in the community monthly on a Sunday afternoon

Page 2

Regular Sunday Morning Worship Services : * Regular in person prayer gatherings and also Zoom gatherings held : * Communily Groups meet regularly In homes to study and pray i * We collected items for the Blythswood Shoe Box Appeal In November i We collected food items for two {focal schoo! ‘Pantries' available to families as needed | i Our Children & Family Worker ran activities such as Craft Activities, Pancake Breakfasts * We hosted a Mens Brealdast in partnership with Hope Community Church Blackwood. | * We hosted the annual Gala Day BBQ for everyone in the community | * A holiday Club for primary schoo! children was held before the schools returned in August | * Supper with Santa was hetd for parents and children of the community ; . Our Girls Brigade held their Annual Pancake evening open to all families ' * Regional Scripture Union Group meet for prayer and updates on our premises | * The Pastor and Children & Family Workea r e involved in three focal schvols to holding assemblies etc. and have developed this i * Primary Schools visited the church for end of term services, Transition Days, Christmas, Easter events > A monthly Happy Hour group for older folk with guest speakers and tea/coffee and home baking | * asWe Well joined as hosting with otherourchurchown s e** rvicess for joint to celebrate sarvices at Easter Christmas and Christmas. and New Year | * Aweekly Art Group, Dance Exercise, Indoor Bowling Group, Alcohatics Anonymous Group meet in our hall * | * Our building is made available to the community for events such as childrens birthday parties, communily events | In relation to Finances: . We collected to support the Baptist Mission Society Harvest Appeal £178 LJ We gave to support tearfund project in Bhurkina Fase £1800 . We gave donations to the local Larkhall Christians Together of £1200 . We supported individuals within our church family and community with financial help £750 | : . We received donations from organisations, groups and individuals of £5009

==> picture [165 x 8] intentionally omitted <==

----- Start of picture text -----
During the year, the following activities happened
----- End of picture text -----

in Relation to Future Plans

a Discussions have been initiated to partner wilk CAP (Christians Against Poverty) and two other churches in the town to operate as a satellite to the Debt Centre based in Wishaw . Discussion are ai an early stage but we see benefit in being part of this. LJ Loaking at the possibilityofour Children and Family Work to start some form of pravision to the families ata local Gammunity Hub . Considering looking to engage someone who can davelope ihe Worship Ministry.

LJ .

Page 3

LARKHALL BAPTIST CHURCH SCIO

REPORT OF THE TRUSTEES

Financial review

==> picture [81 x 7] intentionally omitted <==

----- Start of picture text -----
Principal sources of funding
----- End of picture text -----

The church receives its funding from church members by way of weekly offerings and regular giving subject to Gift Aid

Results for the year

The financial statements for the year are set out in pages 6 to 8

Reserves

It is the policy of the church to maintain unrestricted funds, i.e. funds not committed or invested in fixed assets, at a level which equates to approximately three months unrestricted expenditure. This allows sufficient funds to enable ongoing work of the church to be maintained. The General and Vision Funds at 31st December 2025 amounted to £216,349 (2024 £267,085) and this was above the required level.

Total reserves, including the net book value of fixed assets and balances on restricted funds amounted to £ 296,973 (2024 £ 350,166).

==> picture [59 x 7] intentionally omitted <==

----- Start of picture text -----
Grant Making Policy
----- End of picture text -----

The church makes grants from its tithed gift income to individuals and organisations that are generally known to the Trustees and the church. The beneficiaries are involved in activities or ministries compatible with the church's objectives.

Trustees’ Responsibilities

Under legislation relating to charities in Scotland, the Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of the church's affairs and of its incoming resources and application of resources, including its surplus or deficit for that year, and which have been properly prepared from and are in agreement with the accounting records of the church and comply with relevant disclosure requirements.

In preparing those financial statements, the Trustees are required to:

§ select suitable accounting policies and then apply them consistently § make judgements and estimates that are reasonable and prudent § prepare the financial statements on the going concern basis unless it is inappropriate to presume that the church will continue its activities.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the church's financial position and enable the Trustees to ensure that the financial statements comply with Section 5 of the Law reform (Miscellaneous Provisions) (Scotland) Act 1990 and the Charities Accounts (Scotland) Regulations 2006 flowing therefrom. The Trustees also have general responsibility for taking such steps as are reasonably open to them to safeguard the church's assets and to prevent and detect fraud and other irregularities.

ON BEHALF OF THE TRUSTEES

Elizabeth Law Treasurer

==> picture [20 x 6] intentionally omitted <==

----- Start of picture text -----
Page 4
----- End of picture text -----

LARKHALL BAPTIST CHURCH SCIO

REPORT OF THE INDEPENDENT EXAMINERS TO THE TRUSTEES FOR THE YEAR ENDED 31ST DEGEMBER 2025

I report on the accounts of the charity for the year ended 31st December 2625 which ate set out on pages 6 to 8

Respective Responsibilitias of the Trustess and Examiners

;

The charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirementof 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 Examiners’ Statement This report is in respect of an examination carried out under regulation 41. An examination inciudes a review of the accounting records kept by the Trustees and a comparison of the financial statements presented with those records. It also includes a review of the financial statements and making such enquiries as are hecessary for the purposes of this report. The procedures undertaken do not constitute an audit. Examiners’ Statement

==> picture [282 x 50] intentionally omitted <==

----- Start of picture text -----
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
to keep accounting records in accordance with section 44(1) {a) of the 2005 Act and Regulation 4 of the
2006 Accounts Regulations and
to prepare accounts which accord with the accounting records and comply with regulation 9 of the 2006
Accounts Regulations
----- End of picture text -----

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

Accountants Plus

Airbles House 270 Alrbles Road, Motherwell ML1 3AT ZZ] Februacs 2ZO2-©

==> picture [20 x 7] intentionally omitted <==

----- Start of picture text -----
Page 5
----- End of picture text -----

LARKHALL BAPTIST CHURCH SCIO

RECEIPTS & PAYMENTS ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2025

==> picture [455 x 295] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2025|2024| |Restricted|Unrestricted|Total|Total| |Funds|Funds|Funds|Funds| |£|£|£|£| |RECEIPTS| |Offerings|ie|80414|80414|84135| |Donations|i?)|5187|5187|§452| |Legacies|ie)|ie}|0|0| |Interest|received|4145|4445|7357| |Total|Receipts|Sundry|00|816681923|9166841923|97256312| |PAYMENTS| |Ministeriat|9)|60635|60635|§8802| |Cther operating expenses|0|20519|20519|21524| |Baptist Union|of Scotland|0|2985|2985|2585| |Donations|0|4128|4128|3242| |Property and equipment|Q|56594|56504|3556| |Total|Payments|is)|144861|144861|89709| |SURPLUS/DEFICIT FOR YEAR|0|53193|~53193|7547| |Movement|in|Cash|Balances| |Balance at start of year|3081|267085|270166|262619| |Surplus|/ Deficit for year (per above)|53193|53193|7547| |Permitted|fund transfers|-2457|2457|is]|i}| |Balance at end|of|year|§24|216349|216973|270166|

----- End of picture text -----

Page 6

LARKHALL BAPTIST CHURCH SCIO

STATEMENT OF BALANCES AS AT 31st DECEMBER 2025

==> picture [47 x 27] intentionally omitted <==

----- Start of picture text -----
FIXED ASSETS
Property - Church
Property - Manse
----- End of picture text -----

==> picture [48 x 7] intentionally omitted <==

----- Start of picture text -----
Fixtures & Fittings
----- End of picture text -----

==> picture [75 x 112] intentionally omitted <==

----- Start of picture text -----
Plant & Machinery
Total Fixed Assets
CURRENT ASSETS
Cash & Bank
TOTAL ASSETS
REPRESENTED BY:
ALL FUNDS
REVALUATION RESERVE
TOTAL FUNDS & RESERVES
----- End of picture text -----

==> picture [106 x 177] intentionally omitted <==

----- Start of picture text -----
2025 2024
note 3 80,0600 20,000
80.000renee£0.000ee Bea
piece eaececalllls
0 6}
BU.0U0 80 U0U
216.973 270.166
26.973 350.166
note 1 216.973 270.166
nute 3 80,090 20.000
296,943 350.166
----- End of picture text -----

Approved by the Trustees and siqned on thelr behalf

Signed Elizabeth Law Treasurer/Trustee

Signed Kenneth Ball Administrator

Page7

LARKHALL BAPTIST CHURCH SCIO

Notes to the Financial Statements - for the year ended 31st December 2025

==> picture [516 x 206] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Note?|Summary of Funds| |UNRESTRICTED|FUNDS|2025|2024| |£|£| |GENERAL|VISION|TOTAL|TOTAL| |Balance|brought|forward|@|01|January 2025|51833|215252|267,085|259,573| |Surplus/Deficit|for the year|-53193|i)|-53,193|7,547| |.|TransfersPermitted|withintransfersUnrestrictedto/fram|RestrictedFunds|Funds|449402457|~449400|2,457.|-34-| |Balance cartied forward|@|31|December 2025|46037|470312|216,349|267,086| |RESTRICTED FUNDS|2025|2024| |7| |:PROPERTY|TOTAL|TOTAL| |Balance|brought forward|@|January 2025|3084|3,081|3,047| |Surpltis/Deficit|for the|year|0|-|-| |Transfer|(to)|/ from|General|Fund|-2457|-2,457|34| |Balance|carried|forward @ 31|December 2025|624|624|3,081| |All|Funds Total|Balance @ 31|December 2025|216,973|270,187|

----- End of picture text -----

Note2 Accounting Policies

Basis of financtal statements

The financial statements have been prepared on a receipts and payments cash basis

Church Income

All voluntary income, bank interest, tax recovery from Gift Aid is accounted for when received.

Fixed Assets

Heritable property and the church's fixtures and fittings are stated at ihe Trustees’ estimate of market value at the balance sheet date. No depreciation Is charged on the church's heritable properly, fixtures and fittings. Equipment purchased for the church is written off in the Income & Expenditure Account at the time of purchase.

Statement of Financial Activitles.

For the purpose of the Statement of Financial Activities as shown on page 6 to 8, funds are defined as follows: Unrestricted funds comprise gifts and other income received for the objects of the church without further specified purpese and are available as general funds.

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.

Note3 ‘Fixed Assets _

Notwithstanding the £56,594 (2024; £3,566) expended on property during the year, ihe Trustees consider this is

kitchen updafe and maintenance expenditure to protect the life of ihe Property assets, and consider it both appropriate not to

recognise any enhancement to Fixed Asset carrying value, and prudent to write-off the cost in the year incurred.

Note 4 Transactions with Trustees

Gross remuneration and expenses, including employer pension contributions, paid to or on behalf of Trustees during ihe year, amounted to £60,635 (2024 £58,802).

This was in respect of Children and Family Worker salary and Pastor's stipend and not in relation to the role of Trustee

Page 8&