Docusign Envelope ID: C2C541FC-4604-4C0C-9895-F6C8744BF6A4
_Scottish Charity No._ SC052577
**Whyte’s Causeway Baptist Church Kirkcaldy** Scottish Charitable Incorporated Organisation (SCIO)
Trustees’ Report and Financial Statements _For the year ended 30 June 2025_
Docusign Envelope ID: C2C541FC-4604-4C0C-9895-F6C8744BF6A4
## Wh te’s Causewa Ba tist Church Kirkcald y y p y
**Contents of the Financial Statements** _for the year ended 30 June 2025_
||Page|
|---|---|
|Report of the Trustees|1 - 3|
|Report of the Independent Examiner|4|
|Receipts and Payments Account|5|
|Statement of Balances|6|
|Notes to the Financial Statements|7 - 9|
Docusign Envelope ID: C2C541FC-4604-4C0C-9895-F6C8744BF6A4
## Wh te’s Causewa Ba tist Church Kirkcald y y p y
**Report of the Trustees** _for the year ended 30 June 2025_
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 30 June 2025.
## **Registered office**
Whytescauseway Kirkcaldy KY1 1XF
## **Bankers**
Virgin Money Glenrothes Branch 5 Falkland Gate Glenrothes KY7 5NS
Charity Bank Ltd Fosse House 182 High St Tonbridge TN9 1B
## **Status of Charity and governing document**
Whytes Causeway Baptist Church Kirkcaldy is a Scottish Charitable Incorporated Organisation (SCIO) (SC052577). It was registered in its current legal form on 31 May 2023. The charity was previously an Unincorporated Organisation (SC005860) but changed its legal form to a SCIO. The assets of the unincorporated association were transferred to the SCIO on 30 November 2023. It has a single tier structure and as such the Trustees are the members of the charity.
## **Aims and affiliation**
The aims of the church are in line with its Mission Statement – _“The making and maturing of disciples of Jesus Christ in the power of the Holy Spirit to the glory of God”_ . The church is affiliated to the Baptist Union of Scotland.
## **Trustees and Office Bearers**
The church is congregational in policy and its day-to-day running is undertaken by the Trustees and the Minister, with support from the congregation and members. The Trustees who served during the year and to the date of this report were as follows:
## _Trustees_
|Sandra Fotheringham|Treasurer||
|---|---|---|
|Catherine Mitchell|Secretary|(Resigned on 18 Aug 2025)|
|Rev. Archie Young||(Resigned on 01 Sept 2025)|
|Keith Poole||(Appointed on 18 Aug 2025)|
|Elizabeth Reid||(Appointed on 18 Aug 2025)|
|Christine Murray|Secretary|(Appointed on 18 Aug 2025)|
|Carolyn Kemp|||
|Rev Martin Donaghey|Minister||
Title deeds to the properties owned by the Church or in which the Church has a secured interest are held in the name of the Church.
## **Appointment of Trustees**
All Trustees were co-opted at the outset of the founding, except for Carolyn Kemp (Deacon) and Rev. Martin Donaghey who was co-opted as a Charity trustee upon taking up employment as the minister of the church.
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Docusign Envelope ID: C2C541FC-4604-4C0C-9895-F6C8744BF6A4
## Wh te’s Causewa Ba tist Church Kirkcald y y p y
## **Report of the Trustees** _for the year ended 30 June 2025_
## **Objectives and activities**
Our charitable purposes are:
The advancement of religion, specifically the Christian faith, primarily in Kirkcaldy, and also throughout Scotland and the rest of the world, by all means consistent with: The Christian Bible; The Apostles’ Creed; including worship, ministry, mission, witness, prayer, fellowship, networking, education, community service and the provision of activities and facilities for the community, and the relief of poverty and other social needs, including the support of individuals and other charitable organisations and agencies involved in any or all of these.
Our Mission Statement is “Journeying together in the love of Christ”.
We achieve the above through:
- Weekly Sunday Worship services
- Sunday School
- Monday night youth church
- Warm Spaces during winter months
- Fellowship groups every Tuesday
- Bible Studies
- Prayer meetings
- Craft Group
- Fellowship evenings and outings for older and younger members
- Gifts for mission organisations and local charities
## **Achievements and performance**
The SCIO was founded to transfer the old Whytes Causeway Baptist Church (Unincorporated Association) SC005860 to a new constitutional arrangement of a SCIO. The SCIO was voted into existence on 12 March 2023, and the accounts began being transferred to this charity from December 2023.
During the first six months of the financial period the church was in Ministry vacancy which allowed funds to accumulate. The health of the church during the financial period, in terms of congregational numbers was excellent and thriving through the considerable voluntary effort of those in leadership including the interim moderator, and members of the congregation. In addition, subscribers to the church YouTube channel increased to 130 along with the number of times watched, many of these in other countries indicating an extensive outreach.
Voluntary giving from the church is generous (including one legacy) and a large percentage is passed on to Christian charities working abroad including Barnabas Aid, Compassion and British Missionary Society. All of these seek to relieve poverty, provide emergency aid and implement positive actions such as education and medical training. The church also donates in a practical way through the collection of food stuffs for the local Food Bank, dried goods (Barnabas Food Gives initiative) and children’s clothes to go abroad.
There has been several events to raise funds including a Strawberry Fayre and a Craft Fayre, supported by the whole church and led by the Mission Group whose main focus of support is British Missionary Society and Overseas Mission Fellowship to whom most funds go.
A Warm Welcome Space was run in the church hall through the winter by volunteers, grant aid was secured to assist with refreshments and heating costs. This was regularly attended by local residents in need.
After careful congregational consultation our Minister was appointed in March 2024 with the purpose of leading the congregation in reaching out to the local community as well as working with other local Christian organisations. The latter three months of the financial period have been a time of transition which has seen a positive increase in Membership and younger attendees as well as new volunteers.
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## Wh te’s Causewa Ba tist Church Kirkcald y y p y
## **Report of the Trustees** _for the year ended 30 June 2025_
## **Financial review**
## _**Principal sources of funding**_
The church receives its funding by way of weekly offerings, gift aid donations and grants.
## _**Results for the year**_
The financial statements for the year are set out in pages 5 to 9. The Receipts and Payments Account on page 5 reflects a deficit of £25,269 (2024: surplus of £36,690).
## _**Reserves**_
It is the policy of the church to maintain unrestricted funds at a level which equates to approximately three months unrestricted expenditure that allows sufficient funds to enable the ongoing work of the church to be maintained. The General Fund on page 5 at 30 June 2025 amounted to £64,262 (2024: £87,086), which is above the required level.
Total reserves, including restricted funds, amounted to £88,682 (2024: £113,951).
## **Donations and gifts**
The church makes donations 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.
## _**Approved by Trustees on 17[th] December 2025 and signed on their behalf by:**_
Christine Murray _**Trustee/Secretary**_
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Docusign Envelope ID: C2C541FC-4604-4C0C-9895-F6C8744BF6A4
## Wh te’s Causewa Ba tist Church Kirkcald y y p y
## **Report of the Independent Examiner to the Trustees** _for the year ended 30 June 2025_
I report on the accounts of the church for the year ended 30 June 2025 which are set out on pages 5 to 9.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (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 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.
## **Independent Examiner’s Statement**
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 (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Jonathan N Innes FCCA** _**Managing Director**_
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
Date: 17[th] December 2025
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Docusign Envelope ID: C2C541FC-4604-4C0C-9895-F6C8744BF6A4
## Wh te's Causewa Ba tist Church Kirkcald y y p y
**Receipts and Payments Account** _for the year to 30 June 2025_
|||**General **|**Designated**|**Restricted**|**2025**|**2024**|
|---|---|---|---|---|---|---|
|||**fund**|**fund**|**funds**|**Total**|**Total**|
|**Receipts**||**£**|**£**|**£**|**£**|**£**|
|Covenants||**29,611**|**960**|**303**|**30,874**|32,427|
|Donations||**-**|**-**|**-**|**-**|990|
|Offerings||**7,721**|**-**|**-**|**7,721**|6,003|
|Miscellaneous income||**52**|**-**|**-**|**52**|5,310|
|Gift Aid reclaimed||**8,890**|**-**|**-**|**8,890**|4,236|
|Legacies||**-**|**-**|**-**|**-**|34,000|
|Fundraising activities||**3,138**|**-**|**-**|**3,138**|833|
|Bank interest||**3,184**|**-**|**-**|**3,184**|941|
|Insurance claim||**9,000**|**-**|**-**|**9,000**|-|
|Rent||**505**|**-**|**-**|**505**|**-**|
|Grants||**-**|**-**|**-**|**-**|1,100|
|**Total receipts**||**62,101**|**960**|**303**|**63,364**|85,840|
|**Payments**|||||||
|Staff costs|**4**|**44,606**|**-**|**-**|**44,606**|16,213|
|Pulpit supply||**688**|**-**|**-**|**688**|2,568|
|Building maintenance||**10,612**|**4,564**|**-**|**15,176**|8,849|
|Cleaning costs||**2,398**|**-**|**-**|**2,398**|1,172|
|Utilities||**10,800**|**-**|**-**|**10,800**|6,361|
|Insurance||**2,957**|**-**|**-**|**2,957**|2,409|
|IT costs||**1,436**|**-**|**-**|**1,436**|1,305|
|Catering / Flowers||**502**|**-**|**-**|**502**|1,008|
|Youth expenditure||**-**|**-**|**-**|**-**|242|
|Grants and donations|**5**|**8,346**|**-**|**-**|**8,346**|2,713|
|Fellowship costs||**-**|**-**|**-**|**-**|2,931|
|Payroll fees||**414**|**-**|**-**|**414**|292|
|Independent examination fees||**-**|**-**|**-**|**-**|726|
|Miscellaneous expenditure||**1,310**|**-**|**-**|**1,310**|2,361|
|**Total payments**||**84,069**|**4,564**|**-**|**88,633**|49,150|
|**Surplus/(deficit) before transfers**||**(21,968)**|**(3,604)**|**303**|**(25,269)**|36,690|
|**Transfer between funds**||**(856)**|**109**|**747**|**-**|-|
|**Net increase / (decrease) in cash**||**(22,824)**|**(3,495)**|**1,050**|**(25,269)**|36,690|
|**for the year**|||||||
|**Cash balance brought forward**||**87,086**|**4,138**|**22,727**|**113,951**|77,261|
|**Cash balance carried forward**||**64,262**|**643**|**23,777**|**88,682**|113,951|
Page 5
Docusign Envelope ID: C2C541FC-4604-4C0C-9895-F6C8744BF6A4
## Wh te's Causewa Ba tist Church Kirkcald y y p y
## **Statement of Balances** _as at 30 June 2025_
|**Notes**
**Opening (Deficit)**
**Closing**
**balance for year**
**balance**
**£**
**£**
**£**
**Bank balances**
**113,951**
**(25,269)**
**88,682**
**Represented by:**
**Unrestricted funds**
**6**
General fund
**64,262**
Designated fund
**643**
**Restricted funds**
**7**
Youth worker fund
**21,073**
Creative Craft fund
**773**
Building fund
**1,931**
**88,682**
**,**
**,**
**Properties (at sum insured)**
Church premises and land
2,272,226
Moveable contents
64,085
**2,336,311**
Gift aid reclaim due
**9,843**
Pension contributions
**826**
**10,669**
**Statement of liabilities at 30 June 2025**
Independent examination fee
**1,680**
Outstanding salaries
**294**
Pension contributions
**-**
PAYE
**1,766**
**3,740**
**2025**|**Opening (Deficit)**
**Closing**
**balance for year**
**balance**
**£**
**£**
**£**
**2025**|**Opening (Deficit)**
**Closing**
**balance for year**
**balance**
**£**
**£**
**£**
**2025**|**Opening**
**Surplus**
**Closing**
**balance for year**
**balance**
**£**
**£**
**£**
**2024**|**Opening**
**Surplus**
**Closing**
**balance for year**
**balance**
**£**
**£**
**£**
**2024**|
|---|---|---|---|---|
||**113,951**
**(25,269)**
**88,682**||77,261
36,690
113,951||
|||**64,262**
**643**
**21,073**
**773**
**1,931**||87,086
4,138
20,796
-
1,931|
|||**88,682**
**,**
**,**||**113,951**
,
,|
|||2,272,226
64,085||2,272,226
64,085|
|||**2,336,311**||2,336,311|
|||**9,843**
**826**||3,903
-|
|||**10,669**||3,903|
|||**1,680**
**294**
**-**
**1,766**||798
-
2,003
-|
|||**3,740**||2,801|
The financial statements on pages 5 to 9 were approved by the Trustees on 17th December 2025 and signed on their behalf by the undernoted:
Christine Murray _Trustee/Secretary_
The notes on page 7 to 9 form part of these financial statements.
Page 6
Docusign Envelope ID: C2C541FC-4604-4C0C-9895-F6C8744BF6A4
## Wh te’s Causewa Ba tist Church Kirkcald y y p y
## **Notes to the Financial Statements** f _or the year ended 30 June 2025_
## **1. Accounting policies**
## _**Accounting convention**_
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
## _**Basis of financial statements**_
The financial statements have been prepared on a receipts and payments basis.
## **Receipts and Payments Account**
For the purpose of the Receipts and Payments account as shown on page 4, funds are defined as follows:
**Unrestricted** funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
**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.
## **2. Transactions with Trustees and reimbursement of expenses**
There were no transactions with the Trustees or reimbursement of personal expenses during the year to 30 June 2025 (2024: nil).
## **3. Related party transactions**
There were no transactions with related parties during the year to 30 June 2025 (2024: nil).
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Docusign Envelope ID: C2C541FC-4604-4C0C-9895-F6C8744BF6A4
## Wh te's Causewa Ba tist Church Kirkcald y y p y
**Notes to the financial statements** _for the year ended 30 June 2025_
|**4. Staff costs and numbers**
**General**
**Designated Restricted**
**fund**
**fund**
**funds**
**£**
**£**
**£**
Gross salaries and employer's NI
26,251
-
-
Pension contributions
8,790
-
-
Minister's expenses
9,565
-
-
**44,606**
**-**
**-**
**5. Donations**
**General**
**Designated Restricted**
**fund**
**fund**
**funds**
**£**
**£**
**£**
Baptist Union of Scotland
1,440
-
-
BMS World Mission
954
-
-
Barnabus
200
-
-
Kirkcaldy Food Bank
400
-
-
Kirkcaldy Area Reachout Trust
400
-
-
MAF - Mission Aviation Fellowship
200
-
-
CFCM - Missionary gift
130
-
-
Safe Families for Children
400
-
-
SU Gowanbank
1,782
-
-
OMF Thai Focus
1,590
-
-
Scripture Union
700
-
-
Individuals
150
-
-
**8,346**
**-**
**-**
**6. Unrestricted funds**
**Balance at**
**01.07.2024**
**Receipts**
**Payments**
**£**
**£**
**£**
General fund
87,086
62,101
(84,069)
Designated building fund
4,138
960
(4,564)
**Total unrestricted funds**
**91,224**
**63,061**
**(88,633)**
The average number of employees during the year was 1 (2024: 1).|**Designated **
**fund**
**£**
-
-
-|**Restricted**
**funds**
**£**
-
-
-|**Total**
**2025**
**£**
**26,251**
**8,790**
**9,565**|**Total**
**2024**
**£**
16,058
155
-|
|---|---|---|---|---|
||**-**|**-**|**44,606**|16,213|
||||**Total**
**2025**
**£**
**1,440**
**954**
**200**
**400**
**400**
**200**
**130**
**400**
**1,782**
**1,590**
**700**
**150**|**Total**
**2024**
**£**
1,240
573
-
-
-
-
-
-
-
-
-
900|
||**-**|**-**|**8,346**|2,713|
||**Receipts**
**£**
62,101
960|**Payments**
**£**
(84,069)
(4,564)|**Transfers**
**£**
(856)
109|**Balance at**
**30.06.2025**
**£**
**64,262**
**643**|
||**63,061**|**(88,633)**|**(747)**|**64,905**|
## _**Explanation of funds**_
The _General fund_ represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
The _Designated building fund_ represents income and expenditure which the trustees have allocated for building repairs.
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Docusign Envelope ID: C2C541FC-4604-4C0C-9895-F6C8744BF6A4
## Wh te's Causewa Ba tist Church Kirkcald y y p y
**Notes to the financial statements** _for the year ended 30 June 2025_
|**7.**|**Restricted funds**|**Balance at**||||**Balance at**|
|---|---|---|---|---|---|---|
|||**01.07.2024**|**Receipts**|**Payments**|**Transfers**|**30.06.2025**|
|||**£**|**£**|**£**|**£**|**£**|
||Youth Pastor fund|20,796|70|-|207.00|**21,073**|
||Creative Craft fund|-|233|-|540.00|**773**|
||Building fund|1,931|-|-|-|**1,931**|
|||**22,727**|**303**|**-**|**747.00**|**23,777**|
## _**Explanation of funds**_
The _Youth Pastor fund_ represents money raised to cover the youth pastor's salary once a suitable candidate has been appointed.
The _Creative Craft fund_ represents money held on behalf of the Creative Craft Collective. The _Building fund_ represents money raised to cover the upkeep and repair of church buildings.
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