_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:
1. Providing opportunities for public worship and prayer
2. Ministry, mission and education
3. Community service
4. 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:
- 40 filled shoeboxes were given to Samaritan’s Purse Operation Christmas Child for children abroad living in material poverty.
- Giving towards clean water supplies and sanitation abroad (£480).
- Giving to welfare and medical projects in UK and in developing countries (£1,979).
- 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
Page 2
## 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
1. 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
- 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.
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|
|---|---|
Page 4
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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**|
|---|---|
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.
Page 5
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 ttl*ted 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 doD*tloDs
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**|
|---|---|---|---|
## _**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**|
|---|---|---|---|
## _**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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