Scottish Charity No. SC052663
Wishaw Baptist Church SCIO
Trustees’ Report and Financial Statements For the year ended 31 March 2025
Wishaw Ba tist Church SCIO p
Contents of the Financial Statements for the year ended 31 March 2025
| Page | |
|---|---|
| Report of the Trustees | 1 – 2 |
| Report of the Independent Examiner | 3 |
| Receipts and Payments Account | 4 |
| Statement of Balances | 5 |
| Notes to the Financial Statements | 6 – 7 |
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Wishaw Ba tist Church SCIO p
Report of the Trustees for the year ended 31 March 2025
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 March 2025.
Banker’s
Royal Bank of Scotland (till 25 November 2024) 98 Main Street Wishaw ML2 7LU
Royal Bank of Scotland 62 Hamilton Road (from 26 November 2024) Motherwell ML1 3DA
Status of Charity and Governing Document
Wishaw Baptist Church SCIO (“the Church”) is a member church of the Baptist Union of Scotland and, as such, subscribes to the Declaration of Principle of that body. At the same time, however, Wishaw Baptist Church SCIO is an independent congregation governed by its own constitution. Wishaw Baptist Church SCIO is a Scottish Charitable Incorporated Organisation (SCIO) (SC052663) and is established by Constitution. It was registered in its current legal form on 4 July 2023. The Charity was previously an Unincorporated Association (SC020585). The assets of the Unincorporated Association were transferred to the SCIO and was wound up on 30 October 2025.
Aims and affiliation
The objects of the Church are as follows:
To show Christian care and concern for the whole person seeking to provide for the spiritual and emotional needs as well as the physical and practical needs of all with whom we have contact. To achieve those objects, the main activities of the church are as follows:
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Providing opportunities for public worship and prayer
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Ministry, mission and education
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Community service
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Support for individuals and organisations involved in the relief of suffering, poverty and other social needs, both at home and abroad.
Title deeds to the properties owned by the Church are held in the name of the Church.
Appointment of Trustees
The constitution of the church states that the Minister and the members of the Church Leadership Team are the Charity Trustees of the church. They are elected by the members of the church who are familiar with church policy and procedure.
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Wishaw Ba tist Church SCIO p
Report of the Trustees for the year ended 31 March 2025
Activities and achievements
During the year under review, the church has fulfilled one of its primary functions, being the provision of services for public worship on Sunday mornings and Wednesday evenings. Those members and friends unable to attend have been contacted regularly by telephone and sent DVDs / CDs of the Sunday morning services. Additionally, informal visits to the elderly have been made.
At present, informal Ladies Fellowship meetings are held once a month and these generated donations, included below.
The ages of the children attending Sunday School range from 4 to 10 years.
Both an Al Anon Group and an MS Support Group meet weekly in the premises.
Reaching out/giving to others was done in a number of ways:
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40 filled shoeboxes were given to Samaritan’s Purse Operation Christmas Child for children abroad living in material poverty.
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Giving towards clean water supplies and sanitation abroad (£480).
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Giving to welfare and medical projects in UK and in developing countries (£1,979).
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Giving towards mission in UK and abroad (£1,830).
Financial review
Results for the year
As a result of the surplus for the year of £19,895 (2024: deficit of £6,745), the church held total reserves at 31 March 2025 of £180,135 (2024: £160,240) which was made up of unrestricted funds amounting to £178,768 (2024: £158,789) and restricted funds amounting to £1,367 (2024: £1,451).
Reserves policy
The Trustees aim to have a minimum level of reserves equal to three months’ unrestricted expenditure. The level of reserves at 31 March 2025 was well in excess of this and the Trustees are satisfied with the level of reserves retained by the charity.
On behalf of the Trustees
Dated: 3 December 2025
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Wishaw Ba tist Church SCIO p
Report of the Independent Examiner to the Trustees for the year ended 31 March 2025
I report on the accounts of the church for the year ended 31 March 2025 which are set out on pages 4 to 7.
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
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which gives me reasonable cause to believe that in any material respect the requirements: e 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
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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
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
Date: 3 December 2025
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Wishaw Baptist Church SCIO
Receipts and Payments Account for the year ended 31 March 2025
| Unrestricted Restricted 2025 Notes fund funds Total Receipts £ £ £ Offerings 18,534 770 19,304 Gift Aid offerings 34,477 - 34,477 Donations received 11,850 1,287 13,137 Special collections 1,430 - 1,430 Events - 440 440 Bank interest 297 14 311 Other income - - - Grants - 8,000 8,000 Total receipts 66,588 10,511 77,099 Payments Staff salaries 3,243 - 3,243 Pulpit supply 3,120 - 3,120 Expenses - - - Property costs 17,377 7,937 25,314 Heat and light 8,199 - 8,199 Insurance 3,667 - 3,667 Office and administration 2,170 - 2,170 Catering and cleaning costs 323 - 323 Events 513 435 948 Professional fees 2,608 - 2,608 Donations 3 2,280 2,009 4,289 Baptist Union 1,997 - 1,997 Pastoral Care 1,326 - 1,326 Total payments 46,823 10,381 57,204 Surplus/(Deficit)before transfers 19,765 130 19,895 Transfer between funds 214 (214) - Net Increase / (decrease) in cash for the year 19,979 (84) 19,895 Cash balance brought forward 158,789 1,451 160,240 Cash balance carried forward 178,768 1,367 180,135 |
2024 Total £ 20,490 34,054 3,609 780 330 4,025 32 - 63,320 3,243 880 30 35,345 10,272 3,724 2,477 345 540 6,822 3,570 1,812 1,005 70,065 (6,745) - (6,745) 166,985 160,240 |
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Wishaw Baptist Church SCIO
Statement of Balances as at 31 March 2025
| Opening Surplus Closing balance for year balance £ £ £ Bank and cash in hand 160,240 19,895 180,135 Total assets held 160,240 19,895 180,135 Represented by: Unrestricted funds 4 178,768 Restricted funds 5 1,367 180,135 Statement of assets at 31 March 2025 Gift Aid tax reclaim 2,988 Statement of liabilities at 31 March 2025 Donations outstanding 145 Invoices due for payment 66 Independent examination fee 942 1,153 2025 |
Opening (Deficit) Closing balance for year balance £ £ £ 166,985 (6,745) 160,240 166,985 (6,745) 160,240 158,789 1,451 160,240 5,440 145 210 908 1,263 2024 |
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The financial statements on pages 4 to 7 were approved by the Trustees on 3 December 2025 and signed on their behalf by the undernoted:
Secretary
The notes on page 6 to 7 form part of these financial statements.
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DcKuspJn Envelope ID". Eo84EBD442FE4C1LLA82BFDB3D/AB5 Wishaw Baptist Church SCIO Notes to the Ilnanclal statementsfor the iiear ended 3] March ?0?5 l. AccouDtIDg policles Aeeounling eoni'enlion The ftte181 statements hai'e been prepared the historical cost conk'elltio and in aecordance the Charities Accounts (Scotland) ReatiOnS 2(K16 (Is amellded). Basis ofjlnancial statements The fmancial statellnts have been prepared on a receipts and payjnents basis. Penslon Pension costs represent the costs paid lo the pension se1me in the prior accountin8 period towards the deficit. This has now been fully paid and no more contribiitions are required. Recelpts and Payments Account FOT the POse of the Receipts and Payu)ents accouui &s shown oll page 4. fiw(Ls are defed as follows: Unrestr7cted funds COD)prise 8raDts and other inconle receiNThl for the objects of the church lthOUt further specified pe and are aN7ilable as 8enerdl funds or are placed with desisnaied fimds H'hich can be used for puryN)ses in a8reeDRnt the ckntys objects. D1801 fimds con)prise those funds which the Tntee$ bal'e desigllaied for specific putw)ses. Resln"cted fiwds COpriSe iucome hICh been Teceii"ed for the objecls of Ihe church and specified for iestricted PUTpose within these objects by the donor. 2. Trinsattlons wllh Trustees Ind ttlted part In Ihe year ei no expenses were paid io Tntee$ other tlwi 'OUlf-pOCKe[. e {2024'. £nil). Trustee. receiNed a gift of £l.O(K) (2024: £5(KJ) and receil'ed a gifi ol" £4U ('(J'4.' £Sv) duriD8 the year. enses sons Ubrc5ts4rted Rcstrlcted fuDd5 ruDdy 2025 Tolal 2024 Tolal 3. Glfts And doDtloDs Barnadas Aid Chris's House Wishaw The Christian Institute Glasgom, City Mission BMS Birthday Scheme United Chn'stian Broadcasters ]nlernational Mission of Jewish People UFM Worldwide Plaiforni 67 Sll]i]e TrniD UK BMS Box Openin8 Bethany Chri5tiall TnLSt Slaiic Gospel Association Alzheimer Scotland Sl Andrew's Hospice Sanwitaji's Ptuse Release International BMS World Mission Mission Africa Scottish Bible Society Mission Aiiation Fellowship The Leprosy Mission Asia Link Prisoll FelloM'5hip Scotland Atholl Baptist Church Ellon Baptist Church Erskine Hospice Wycliffe Bible 780 566 3(M) loo loo 100 100 loo 190 100 190 1.50 270 160 150 150 5(#) 170 130 670 130 140 140 loo loo 45 100 100 45 i(K) 85 950 loo 100 100 100 480 145 480 145 200 200 140 140 150 120 120 120 120 130 105 loo loo loo 180 2,280 2,009 4,289 3.570 Pa8e 6
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Wishaw Baptist Church SCIO
Notes to the financial statements for the year ended 31 March 2025
| 4. Unrestricted fund Balance at 01.04.24 £ General fund 158,789 Total unrestricted funds 158,789 |
Receipts £ 66,588 66,588 |
Payments £ (46,823) (46,823) |
Balance at Transfers 31.03.25 £ £ 214 178,768 214 178,768 |
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Explanation of funds
The General fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is designated or restricted.
| 5. Restricted funds Balance at 01.04.24 £ Workshop Construction fund - Ladies Fellowship fund 823 World Mission fund 414 Sunday School fund 214 Total restricted funds 1,451 |
Receipts £ 8,000 1,301 1,210 - 10,511 |
Payments £ (7,937) (1,234) (1,210) - (10,381) |
Balance at Transfers 31.03.25 £ £ - 63 - 890 - 414 (214) - (214) 1,367 |
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Explanation of funds
The Workshop Construction fund relates to the grant received from the North Lanarkshire Council Town Centre Fund, which was spent on the construction of the Workshop.
The Ladies Fellowship fund encompasses the activities of the ladies fellowship group.
The World Mission fund encompasses income and expenditure relating to world mission evenings and the support of world mission projects.
The Sunday School fund relates to income and expenditure from Sunday school activities.
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