Castlehill Baptist Church SCIO
Report and Financial Statements
Year ended: 31 March 2025
Scottish Charity Number: SC052610

Castlehill Baptist Church SCIO
Contents of the Trustees, Report and Financial Statements
for the year ended 31 March 2025
Page
Summary Financial Information
Report of the Trustees
Report of the Independent Examiner
Statement of Financial Activity
Balance Sheet
Notes to the Financial Ststements

Summary Financial Information
Comparison of income and expenditure for the last two years
100,000
83.308 81,383
80,000
68,060
59.925
60,000
40,000
20,000
-20,000
-15,248
.21,458
-40,000
Income
Expenditure
Deflclt
2025 w 2024
2025
2024
Movement
Increasel
Decrease
Total Income
Total Ex
enditure
Deficit
59 925
81,383
21,458
8,135
1,925
28.90/0
Flve-year trend of Income and Expendlture
90.000
83,308
81,383
80,000
70,000
68,060
65,258
59,925
60,366
60.000
55,503
54,375 54.870
50,000
47,711
40,000
30,000
20,000
10,000
2025
2024
2023
2022
2021
Total income
• Total Expenditure

Castlehill Baptist Church SCIO
Report of the trustees for the year ended 31 March 2025
The trustees present their annual report and financial statements of the Church for the year ended 31
March 2025. The financial statements have been prepared in accordance with the accounting policies
set out in note 1 to the accounts and comply with the Charities and Trustee Investment (Scotland) Act
2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16
July 2014.
Objectlves and activities
The purpose of the Church is the advancement of the Christian Faith and the relief of poverty and
other social needs. The aims of the Church are in line with its Mission Statement-"Serving Chiyst,
One Another and the Community" The Church is affiliated to the Baptist Union of Scotland. The
Church furthers its charitable purposes through its grant-making policy which aims to make grants
from its voluntary 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.
Grant maklng pollcy
As stated above, the Church has established its grant making policy for the public benefit to achieve
its objectlves enshrined in the three-part Mission Statement and to bring the love of God to the
community, both here and abroad.
A revlew of our achievements and perfomiance
The trustees are pleased to have been able to continue support of third-party missions and special
causes. Significant highlights, events and developments in the year included the following..
The formation of steering groups to plan and deliver activities relating to (1) elderly
people in the community and (2) the social life of the Church. The Elderly steering group
has delivered a schedule of all activities for older people provided by churches in
Bearsden and Milngavie. The Social steering group has arranged three litter picks during
the year, three walks, a men's trip to Glasgow Central Station, a Christmas craft event, a
Christmas outreach event and a trip on a canal boat.
b. The continuation of ￿lce monthly prayer times on Sunday evenings to encourage vision
and community engagement.
c. The church has continued to employ a Child & Family Worker to further enhance our work
among young people and families in our neighbourhood. These activities include a ￿lce
weekly toddler group known as "Pitter Patterf,, a monthly meeting for Fathers and
Grandfathers entitled "Who let the Dads out?" and the Connect group for separated
mums.
Flnanclal revlew
The Church's work is entirely reliant on income from regular voluntary offerings from members, from
gift aid donations and from modest returns from its savings accounts.
Total voluntary offerings increased by approximately 120/0 compared to the previous year due to the
generosity of church members and adherents.
The financial statements for the year are set out on pages 7 to 14. The Statement of Financial
Activity, incorporating the Income and Expenditure account, on page 7, reflects net expenditure over
income in Unrestricted Funds, before transfers, of £(9,628) (2024 £14,608 deficit). This amount
includes a charge for depreciation on the manse of £6,520 (2024 £6,520) which is required to comply
with financial accounting standards.
Special offerings made by the congregation during the year totalled £2,333 (2024 £1,227). The
analysis of special offerings is set out in note 14 to the accounts. Investment income from bank
deposits was £2,923 (2024 £2,715). The trustees have endeavoured to maintain controllable
expenditure and costs but the cost of carrying out charitable activities, excluding stipend costs,
increased in the year by £5,756 from £42,562 in 2024 to £48,318 in 2025. Increased costs were seen
across the majority of cost categories although the biggest increases were in manse maintenance and

Castlehill Baptist Church SCIO
the Children & Family Worker salary. The analysis of the movements within each of the constituent
categories is set out in note 4 to the accounts. The total cost of charitable activities during the year
was £81,078 (2024 £73,654).
The year-end financial position is strong with £75,181 in the bank accounts, a decrease of £8,470 from
2024.
The Church had been planning for a de5iberate overspend as cash reserves were sufficiently high to
allow the recruitment of a Children & Family Worker to increase its impact within the local community.
The Deacons are keeping the Church's cashflow under review and seeking ways to increase income
and to minimise costs without impacting the Church's activities.
Key performance indicators
As a small charity the trustees do not monitor performance through the use of financial or non-financial
KPIS. Financi81 performance is monitored monthly against an annual budget approved at a church
meeting.
Investment policy and performance
The investment policy is simple. The trustees do not invest directly in stocks and shares and our
ethical criteria would prohibit investment in companies that manufacture armaments, alcohol or
tobacco. The trustees have a low appetite for investment risk and have resolved to maintain the
Church's funds in interest bearing savings account with stsble banks.
Rlsk management
The principal risks faced by the Church lie in the decline in membership numbers and an aging
membership. Although attendance remains strong, the number of committed members has reduced.
This could reduce the number of potential members willing so serve as a Deacon and that in turn
could reduce the number and frequency of church activities.
The trustees assess the major risks to which the charity is exposed on an on-going basis and
endeavour to mitigate those that are identified as a result of these reviews.
Reserves policy
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 at least three months unrestricted expenditure. This allows
sufficient funds to enable the ongoing work of the Church to be maintained. This policy will be
reviewed whenever any major financial commitments are agreed. Net current assets i.e. uncommitted
cash at 31 March 2025 amounted to £70,33812024 £82,864) which was equivalent to slightly less
than 12 months average cost of charitable activities. This satisfies the above requirements,
Total reserves, including the net book value of fixed assets and balances on restricted funds
amounted to £303,161 (2024 £320,922).
Plans for the future
The Church's activities, especially as regards outreach into the community, have been the focus of
continual review and special meetings of the Deacons, Court. The Church will continue to develop
links with the community by on-going work with local schools and other community organisations.
Structurej governance and management
Castlehill Baptist Church SCIO is a Scottish Charitable Incorporated Organisation (SC052610) and is
recognised by the Office of the Scottish Charity Regulator {"OSCR'I.
History of the Church
Castlehill Baptist Church began as an outreach of Bearsden Baptist Church in the summer of 1975.
Following a children's Holiday Summer Bible Club, a weekly children's work and monthly family
seNices were started in the autumn of that year. By February 1976, these monthly Sunday morning
services had become weekly. There had also been additional involvement in the community with the
setting up of a Boys, Brigade section - the 4th Bearsden.
By 1989, the Castlehill Fellowship of Bearsden Baptist Church, as it was then known, had developed
its own witness in the Northwest corner of the town and it was decided that the fellowship should

Castlehill Baptist Church SCIO
constitute as a Baptist Church in its own right, wth affiliation to the Ba
tist Union of Scotland.
C2Stlehill Baptist Church was constituted on 15 April 1989 with
as its first pastor.
emaine
when he and his wrfe returned to
apan wi
e Overseas Missiona
owship.
came in August 1999 and was pastor until July 2007.
was appointed as pastor with effect from 7 December 2009. Dunng 2019 the Church celobratcd its
30th anniversary of being fom)ally c£)nstituted as a separate congregation.
During 2023 the Church changed from an UnincorFDrated Voluntary Association lo a Scottish
Charrtable Incorporated Organisation.
Key management personnel remuneration
The Church is congregational in policy and its day to day running is undertaken by the Office Bearers
Ithe trustees) and the Deacons, Court. Deacons are elected by the Church membership and hold
Offi￿ for three years but are eligible for re-election thereafter. The Office Bearers who served during
the year and to the date of this report are set out in the reference and administration information
below.
The trustees are the Secretary, Treasurer and Minute Secretary to the Deacons, Court, and any other
deacon elected at a Church meeting to serve in this way. Appropriate training is given to trustees in
the rnanagement of a charty.
The board of trustees. the deaconate and the pastor comprkse the key management personnel of the
charity. The deaconate and pastor have collective responsibility for directh'ng, running and operating
the charity on a day to day basis. All trustees give of their time freely and no trustee remuneratKJn or
expenses were Pa￿ In the year. Only the Pastor re￿iVeS remuneration as set out in note 11 below.
Trustees are required to disclose all relevant Interests and register them with the Church in
accordance with the Church's Policy to withdraw from decisions where a conflict of interest arises. The
trustees con*der that there are no related paty transactK)ns which require separate disclosure.
The stlpend of the Church's pasior Is revlewed period￿allY and increased as appropriate. The
remuneration is bench￿orke(l with other Churches in the Baptlst Union of Scoiiand to ensure that the
remuneration set is fair and not out of line with that generally pald for slmilar roles.
Reference and admlnlstratlve Informatlon
Pastor
Trustees
Dp.2r.nn8
Address for Corres
ondence
Inde
endent Examiner
Bankers
Bank of Scotland, 2 Station Road, Milngavie, Glasgow, G62 8AB

Castlehill Baptist Church SCIO
solicitor for Baptist Union of Scotland)
egal Ser¥i￿s Limited. 48 Speirs ￿arf, Glasgow G4 9TH
ia
oneo
Tru8tees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees, annual report and fitFanGial statements in
acwrdance with applicable law and United Kingdom Generally Accepted AGGounts'ng Practice.
ned on their behalf by..

Castlehill Baptist Church SCIO
Independent Examiner's Report
To the members of Castlahill Baptist Church SCIO, Charity No SC052610
Respectlve responslbllltles of trustees and examiner
The church trustees are responsible for the preparatlon of 8cox)unts in accordan￿ with the tenns of
the Charities and Trustee Investment (Scotland) 2(Y)5 Act and the CharitK8s Accounts (Scotland)
Regulations 2006. The church trustees consider that the audit requirement of Regulation 10(11(dl of
the Accounts Regulations does not apply. It is my iesponsibilty to examine the accounts as required
under section 44{1)(c) of the Act and to state whether particular matters hawe come to my'attention.
Basi• of Independent Examlner'j Stalement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (SGolland)
Regulations 2006. An examinats'on includes 8 review of the accounting records kept by the charity and
a comparison of the accounts presented wrth those records. It also includes consideration of any
unusual items or disclosures in the accounls and seeks explanab'ons from the trustees concerning any
such matters Th8 procedures undertaken do not provide all the eviden￿ that would be required in an
audit and, consequently, I do not express an audit opinion on the accounts.
Indèpendont Examiner's Stat•mont
In the course of my exaMinat￿n, no matter has come to my attention.
which gives me reasonable cause to believe that in any material respect the requirements..
- to keep &counting records in aC￿)rdanCe with section 44{1){8) of the 2005 Act and
Regulabon 4 of the 2006 Accounts Regulab'ons, and
to prepare accounts which accord with the accounting records and comply wrth Regulation 9
of the 2006 Accounts Regulations
have not been mel
to which, in my opinion, attention should be drawn in order to enable a prO￿r underst8nding
of the accounts to be reached.

Castlehill Baptist Church SCIO
Financial Statements for the year ended 31 March 2025
Statement of Financial Activity incorporating the Income and
expenditure account for the year ended 31 March 2025
Prior year
Total
Funds
Unrestricted Restricted
Funds
Funds
Total
Funds
Note
Income
Donations - Voluntary offerings
Investment income
Total income
62,804
2,333
65,137
57,210 1;
2,715
59,925
Expenditure
Charitable activities - Church
Grants and donations - external
Governance Costs
Total expenditure
73,125
1,234
996
7,953
81,078
1,234
996
73,654
3,270
4,459
81,383 1
Net Incomel Expendlture before
transfers
(9,628
(5,620) (15,248) (21,458)
Transfers
Net transfers be￿een funds
10
{5,620
5,620
Net Incomel Expenditure before other
recognised galnsl(losses)
{15,248)
(15,2481 {21,458)
Net movement In funds
(15,248
{15,248I (21,458)
Reconclllatlon of funds
Total funds brought forward
Total funds carried forward
318 409
303 161
2 513 320 922
2,513 305,674
342 380
320,922

Castlehill Baptist Church SCIO
Financial Ststements for the year ended 31 March 2025
Balance Sheet as at 31 March 2025
Unrestricted
Funds
Restricted
Funds
2025
Total
Funds
2024
Total
Funds
Note
Fixed a55ets
232,823
232,823
238,058
Current assets
Savings account
Current accounts
Total currenl assets
67,662
5,006
72,668
67,662
7,519
75.181
74,738
8,913
83,651
2,513
2,513
Creditorn
Amounts fallin9 due within one year
(2,330)
(2,330)
1787)
Net curr•nt assets
82,864
Total a88ets le88 curr•nt Ilabilitie8
303,161
2,513
305,074
320,922
RepreJented by:
Unrestricted Funds
Restricted funds
303,161
303,161
2,513
318,409
2,513
10
2,513
303,161
305,e74
320,922
The notes on page3 9 to 14 form part of these financial statements
roved b the twslees and si
ne
by..

Castlehill Baptist Church SCIO
Financial Statements for the year ended 31 March 2025
Notes to the financial statements
Accounting policies
Basis of preparation and assessment of going concem
The accounts (financial statements) have been prepared in accordance with Accounting and Reporting
by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014, the
Financial Reporting Standard for Smaller Entities IFRSSE), the Charities and Trustee Investment
(Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).The
accounts have been prepared under the historical cost convention with items recognised at cost or
transaction value unless otherwise stated in the relevant note(sl to these accounts.
Incoming Resources
All income is recognised once the charity has entitlement to the income, there is sufficient certainty of
receipt and so it is probable that the income will be received, and the amount of income receivable can
be measured reliably.
Resources Expended
Resources Expended are included in the Statement of Financial Activities on an accruals basis and
allocated to the appropriate headings in the accounts.
Realised gains and losses
All gains and losses are taken to the statement of fi'nancial activities as they arise
Recognition of Liabilities
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that settlement will be required and the amount
of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All
expenses are allocated or apportioned to the applicable expenditure headings in the statement of
financial activities.
Tangible Assets and Depreciation
Tangible assets are st8ted at cost. Depreciation is charged on land and buildings at 2 % of cost on a
straight line basis to write off the value of property over a fifty year period. Depreciation is also charged
on equipment at 20 % of cost on a straight line basis to write off the value of equipment assets over a
five year period. A full year's depreciation is charged in the year of acquisition.
It should be noted that the legislation, which charities are subject to, requires the church to provide for
depreciation on the manse. Housing in the Bearsden area is expected to increase in value each year
and the manse is not considered to be an exception especially as the church maintains it in excellent
order.
Taxation
Castlehill Baptist Church SCIO has charitable status for UK tax purposes and is exempt from tax on
income and gains to the extent that they are applied to its charitable activities.
Irrecoverable VA T
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

Castlehill Baptist Church SCIO
Financial Statements for the year ended 31 March 2025
Voluntary offerings
Voluntary offerings have been received during the year as follows..
Note
2025
2024
Unrestricted Funds
Voluntary offerings
Tax refund on offerings
52,143
10,661
62,804
46,215
9,768
55,983
Restrlcted Funds
Special offerings
10
2,333
1,227
Total voluntary off8rlng8
Investment income
Investment income comprises interest earned on funds on deposit at banks.
Charitable activities - Church
Costs incurred In carrying out the charitable activities of the Church were as follows..
2025
2024
Unre8trlcted Funds
Audio-visual expenses
Assembly expenses
Bank charges
Council tax
Depreciation
Hall rental
Insurance
Junior Church
Maintenance
mis￿lIaneouS
Outreach
Printing
Pulpit supply
Social events
Stationery
stipend and Salaries
Teaching and training
Telephone and internet
Total charltable activities - Church
490
30
67
3,677
6,734
7,663
765
381
2,592
370
652
325
300
273
3,309
6,520
7,416
729
391
96
432
1,284
200
156
48,070
240
480
73,125
44,889
25
480
Restricted Funds
Missions
Special Offerings
5,620
2,333
6,500
1,227
7,953
7,727
Total Charitable Activities
81,078
73,654
10

Castlehill Baptist Church SCIO
Financial Statements for the year ended 31 March 2025
Grants and donations
The grants and donations made by the Church during the year were as follows..
Note
2025
2024
Unrestricted Funds
Baptist Fund
Gifts to others
12
1,000
234
1,680
1,240
2,920
Restricted Funds
Fellowship fund
350
Total grants and donations
3,270
Grants and donations, payments to the Baptist Fund, other Missionary organisations and Specia
Offerings, of £9,187 made during the year represent 14.10/0 of the total voluntary income of the Church.
If 2025 spend on outreach is included the total is £9,839 i.e. 15,1 % . The 2024 total of £10,997 was
19.2 %. If the 2024 spend on Outreach is included in the expenditure it would total £12,281 i.e. 21.40/0
of Income.
Governance Costs
Costs incurred in the governance of the church were as follows..
Note
2025
2024
Unre8trlcted Funds
Accounting and payroll fees
Legal costs
Total Governance Costs
996
1,164
3,295
4,459
996
The Legal Costs in 2024 were incurred as part of the process of developing a new constitution and
changing the structure of the church from an Unincorporated Voluntary Association to a Scottish
Charitable Incorporated Organisation.
Fixed assets and depreciation
An analysis of the fixed assets and depreciation charge is set out in the following tables
-cost--------------
Additions
Write down
durlng the
year
Opèning
balance at
1 Aprll 2024
Closing
balance at
31 March
2025
Land and buildings
Equipment
321,743
6,671
321,743
8,170
1,499
328 414
1,499
329.913
11

Castlehill Baptist Church SCIO
Financlal Statements for the year ended 31 March 2025
-Depreciation-
Opening
balance at
1 April 2024
Charge In
year
Write down
Closing
balance at
31 March
2025
Net book
value at
31 March
2025
Land and buildings
Equipment
83.685
6,671
6,434
300
90,119
6,971
231,624
1,199
734
232 823
Fixed assets are stated at cost less accumulated depreciation.
The equipment assets are mainly audio-visual items. These have a limited life span due to
obsolescence of the technology and wear from handling every week. Most of the equipment is fully
depreciated.
Creditors falllng due within one year
2025
2024
East Dunbartonshire Council (Hall Rental)
Manse repairs
Social events
Payroll Processing ServI￿S
801
1,440
89
583
204
787
Unrestricted Funds
2025
2024
At 1 April 2024
Deficit of expenditure over income
Transfer to Missions Fund
Transfer to Fellowship Fund
At 31 March 2025
318,409
(9,628)
15,620)
339,867
(14,608)
16,500)
350
318,409
303 161
The Unrestricted Funds represent the accumulated funds within the Church that have not been
allocated to any defined purposes.
10
Restricted funds
Restricted funds represent funds within the Church that have been allocated to certain specific
purposes. There have been movements in the restricted funds operated by the Church and an analysis
of these movements is set out in the following tables.
Note
Opening Transfers
Transfers
balance at
from
from
1 April Unrestrict Restricted
2024
ed Funds
Funds
Closing
Increase Payments balance at
in the
from the
31 March
fund
fund
2025
Fellowship fund
Missions fund
Sabbatical fund
Special offerings
13
200
2,300
13
200
2,300
12
5,620
(5,620)
13
2,333
2,333
2,333
7,953
2,513
5,620
2,513
12

Castlehill Baptist Church SCIO
Financial Statements for the year ended 31 March 2025
The closing balance on total restricted funds did not change during 2025.
The purpose of each restricted fund is as follows..
Fellowship fund
This is a discretionary fund controlled by the pastor and is used to
alleviate finanGial suffering within the Churth.
The Church aims to tithe its income and this fund is used to receive
transfers from Unrestricted Funds and make payments to missionary
organisations. An analysis of the payments made from this fund Is set
out in note 13 to the accounts
This fund has been set up to finance the Sabbatical leave of the
Pastor.
Offerings for special purposps are held and paid OLJt from this fund. An
analysis of the donations made to this fund is set out in note 14 to the
accounts.
Missions fund
Sabbatical fund
Special offerings
11
Stipend and Salaries
The Pastor and the Children & Family Worker ree8ive rémuneration from the Church. The amounts are
as follows.
2025
2024
Stipend
Children & Family Worker
32,760
1S,310
48,070
31,092
13,797
44,889
12
Baptist fund
The Church is affiliated to the Bgptist Un￿n of Scotland 2nd as such pays an annual contribution lo this
organisation.
13
Mission fund
Payments from the Mission fund during the year were made to the following 1nd1vb￿UaIS and
organisations.
2025
2024
Uganda mission for the Katwe farnilies
OMF (for the support of Bee and Blaise)
Scripture Union Scotland
MAF (for the support ol the Wunderli Family)
Scripture Union Ukraine
OMF Japan
Glasgow City Mission
steadfast Gtobal
Message Trust (for the support of
2,400
1,000
720
600
300
300
200
200
2,400
1,180
720
500
200
100
600
600
200
6.500
5.620
13

Castlehill Baptist Church SCIO
Financial Statements for the year ended 31 March 2025
14
Special offerings
2025
2024
Uganda mission for the Ka￿e families
Tear Fund
8MS HaNest Offering
Glasgow City Mission
Steadfast Global
OMF (for the support of
MAF
Scripture Union
OMF Japan
725
621
420
342
22S
367
430
100
115
115
60
40
1.227
15
Cash flow
The following analysis reconciles the closing bank and cash balances to the opening bank and cash
balances by showing the flow of cash funds ft)r the year.
Bank and cash balances at 1 April 2024
83,651
Deficlt for the year
Accounting transactlons not Involvlng the
movement of funds:
Oepreciatson charge
(15,248)
6,734
{8,514)
Purchase of Flxed Assets
(1,499)
Other Movements In Worklng Capltal:
Increase in Creditors
1,543
Bank and cash balances at 31 March 2025
8.470)._
16
Pittei Patter
The cash balance for Pitter Patter was £512.58 on 31 March 2025. The incoming and outgoing funijs
generated by p￿er Patter activits'es have not been included in these accounts as comprehensive
records were not maint8ined. A cash b¢)ok has been introduced, and a financial summary of Pitter
Patter activities should be available in future.
14