Docusign Envelope ID: 4A631D1B-9171-4371-B527-6C108D9EAD9E
Scottish Charity No. SC052822
Granton Baptist Church SCIO
Trustees’ Report and Financial Statements For the year ended 30 September 2025
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Granton Ba tist Church SCIO p
Contents of the Financial Statements for the year ended 30 September 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 - 8 |
Docusign Envelope ID: 4A631D1B-9171-4371-B527-6C108D9EAD9E
Granton Ba tist Church SCIO p
Report of the Trustees for the year ended 30 September 2025
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 30 September 2025.
Registered office Bankers Solicitors 99 Crewe Road North Royal Bank of Scotland Messrs MacRoberts Edinburgh 36 St Andrew Square 152 Bath Street EH5 2NW Edinburgh Glasgow EH2 2YB G2 5TB
Status of Charity and governing document
Granton Baptist Church SCIO (SC052822) is a Scottish Charitable Incorporated Organisation (SCIO) and is established by Constitution. It was registered in its current legal form on 19 September 2023. The charity was previously an Unincorporated Organisation, Granton Baptist Church (SC005818).
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 Office Bearers and the Deacons Court. The Deacons Court comprises the Pastor/s and Deacons. The Office Bearers who served during the year and to the date of this report were as follows:
| Trustees/Deacons Court | |||
|---|---|---|---|
| Mr David Roland Duncan | Mr Colin Dunsire | (appointed June 2025) | |
| Mr Swang Musa | Mr Pat Parker | (resigned April 2025) | |
| Mr Chris Welsh | |||
| Treasurer | Vacant | ||
| Mr Pat Parker | (resigned April 2025) | ||
| Interim Treasurer | Mrs Elaine Scott | (April 2025 to January 2026) | |
| Secretary | Mr Chris Welsh | ||
| Bookkeeper | Mrs Pamela Dunsire | (appointed January 2026) | |
| Pastor | Rev Gordon Weir |
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
Trustees, who are also elected deacons, are appointed by the Church on a rolling 3-year appointment. The deacons/trustees are appointed by the church fellowship (deacon’s elections are held every year). Prior to their appointment, new Trustees/Deacons would have served the church for some time in various roles and would be familiar with the 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 responsibilities.
Achievements and performance
During the year, the church met regularly for worship and carried out various activities in pursuit of the above stated aims. During the year, the church membership remained at 67.
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Granton Ba tist Church SCIO p
Report of the Trustees for the year ended 30 September 2025
Achievements and performance (continued)
In relation to activities :
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Training/teaching young people through the work of Junior Church.
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Taking part in the Care Van Project run by Bethany and Edinburgh City Mission, providing hot soup, rolls and clothing to homeless persons.
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House groups held fortnightly or monthly offering fellowship, prayer and encouragement.
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Support to local community through provision of food products through ‘Food Bank Plus’.
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Support to local community ‘incomers’ through ‘Fresh Start’, providing basic household products and utensils.
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Brew and Blether replaces Wellbeing Space.
In relation to funding :
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Continued monitoring of income and expenditure particularly with respect to salaries, electricity, gas and water.
-
Special offerings taken on anniversary weekend with tithe given to a known previously approved work.
-
A careful check is kept on increased costs of pensions, repairs and fuel.
The Church is grateful to have received legacies from the estates of former members, which we hope to direct towards specific projects.
Financial review
Principal sources of funding
The church receives its funding by way of weekly offerings and gift aid donations.
Results for the year
The financial statements for the year are set out in pages 4 to 8. The Receipts and Payments Account on page 4 reflects a surplus of £82,601 (2024: deficit of £27,790).
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 4 at 30 September 2025 amounted to £211,530 (2024: £126,948), which is above the required level.
Total reserves, including restricted funds, amounted to £217,464 (2024: £134,863).
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 and signed on their behalf by:
Chris Welsh Trustee/Secretary
29.03.2026
Date: ………………
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Granton Ba tist Church SCIO p
Report of the Independent Examiner to the Trustees for the year ended 30 September 2025
I report on the accounts of the church for the year ended 30 September 2025 which are set out on pages 4 to 8.
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
-
which gives me reasonable cause to believe that in any material respect the requirements:
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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.
Juan Herbst CA Director
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
08.04.2026 Date: ………………
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Granton Ba tist Church SCIO p
Receipts and Payments Account for the year to 30 September 2025
| Notes General Restricted 2025 fund funds Total Receipts £ £ £ Gift aided donations 22,665 - 22,665 Freewill offerings 10,301 - 10,301 Open offerings 10,698 - 10,698 Special offerings 5,365 - 5,365 Legacy income 137,415 - 137,415 Baptist Union resource grant - 2,513 2,513 Foodbank income - 6,176 6,176 Gift Aid reclaimed - - - Hall hire 7,699 - 7,699 Other donations 728 - 728 Bank interest - - - Sundry income - - - Total receipts 194,871 8,689 203,560 Payments Staff costs 3 35,863 9,867 45,730 Pastors expenses 288 - 288 Pulpit supply 285 - 285 Manse repairs 4,630 - 4,630 Church repairs and maintenance 10,246 - 10,246 Utilities 17,338 - 17,338 Council tax and water rates 2,439 - 2,439 Insurance 4,156 - 4,156 Office costs 5,133 - 5,133 Equipment 372 - 372 Cleaning costs 5,361 - 5,361 Youth expenditure 1,745 - 1,745 Fellowship costs 1,995 33 2,028 Foodbank costs - 8,124 8,124 Grants and donations 4 1,006 - 1,006 Baptist Union payments 2,400 - 2,400 Professional fees 6,094 - 6,094 Independent examination fees 780 - 780 Other expenditure 2,804 - 2,804 Total payments 102,935 18,024 120,959 Net increase/(decrease) increase in cash before transfers 91,936 (9,335) 82,601 Transfer between funds 5/6 (7,354) 7,354 - Net increase/(decrease) increase in cash for the year 84,582 (1,981) 82,601 Cash balance brought forward 126,948 7,915 134,863 Cash balance carried forward 5/6 211,530 5,934 217,464 |
Notes General Restricted 2025 fund funds Total Receipts £ £ £ Gift aided donations 22,665 - 22,665 Freewill offerings 10,301 - 10,301 Open offerings 10,698 - 10,698 Special offerings 5,365 - 5,365 Legacy income 137,415 - 137,415 Baptist Union resource grant - 2,513 2,513 Foodbank income - 6,176 6,176 Gift Aid reclaimed - - - Hall hire 7,699 - 7,699 Other donations 728 - 728 Bank interest - - - Sundry income - - - Total receipts 194,871 8,689 203,560 Payments Staff costs 3 35,863 9,867 45,730 Pastors expenses 288 - 288 Pulpit supply 285 - 285 Manse repairs 4,630 - 4,630 Church repairs and maintenance 10,246 - 10,246 Utilities 17,338 - 17,338 Council tax and water rates 2,439 - 2,439 Insurance 4,156 - 4,156 Office costs 5,133 - 5,133 Equipment 372 - 372 Cleaning costs 5,361 - 5,361 Youth expenditure 1,745 - 1,745 Fellowship costs 1,995 33 2,028 Foodbank costs - 8,124 8,124 Grants and donations 4 1,006 - 1,006 Baptist Union payments 2,400 - 2,400 Professional fees 6,094 - 6,094 Independent examination fees 780 - 780 Other expenditure 2,804 - 2,804 Total payments 102,935 18,024 120,959 Net increase/(decrease) increase in cash before transfers 91,936 (9,335) 82,601 Transfer between funds 5/6 (7,354) 7,354 - Net increase/(decrease) increase in cash for the year 84,582 (1,981) 82,601 Cash balance brought forward 126,948 7,915 134,863 Cash balance carried forward 5/6 211,530 5,934 217,464 |
2024 Total £ 29,027 4,030 5,855 6,481 22,410 6,030 3,254 7,278 7,342 3,135 1,129 377 |
|---|---|---|
| 194,871 8,689 203,560 |
96,348 | |
| 35,863 9,867 45,730 288 - 288 285 - 285 4,630 - 4,630 10,246 - 10,246 17,338 - 17,338 2,439 - 2,439 4,156 - 4,156 5,133 - 5,133 372 - 372 5,361 - 5,361 1,745 - 1,745 1,995 33 2,028 - 8,124 8,124 1,006 - 1,006 2,400 - 2,400 6,094 - 6,094 780 - 780 2,804 - 2,804 |
47,792 - 389 8,456 7,079 18,020 5,505 4,175 4,401 272 5,083 50 3,583 4,453 2,603 2,400 5,255 726 3,896 |
|
| 102,935 18,024 120,959 |
124,138 | |
| (27,790) - |
||
| 84,582 (1,981) 82,601 126,948 7,915 134,863 |
(27,790) 162,653 |
|
| 211,530 5,934 217,464 |
134,863 |
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Granton Ba tist Church SCIO p
Statement of Balances as at 30 September 2025
| Notes Opening Surplus Closing balance for year balance £ £ £ Total cash balances 134,863 82,601 217,464 Represented by: Unrestricted fund 5 General fund 211,530 Restricted funds 6 Basic Bank upkeep fund 4,103 Picks and Sticks fund 246 Social responsibility fund 1,585 Community worker fund - 217,464 Statement of assets at 30 September 2025 Properties (at valuation) Church halls, 28/29 Crewe Road Gardens, Edinburgh 450,000 Church auditorium, 99 Crewe Road North, Edinburgh 450,000 Manse, 6 Grigor Gardens, Edinburgh 400,000 1,300,000 Gift Aid reclaim 16,415 Statement of liabilities at 30 September 2025 Tax and payroll creditors 528 Accounting fees 2,400 Independent examination fee 819 3,747 2025 |
Opening Surplus Closing balance for year balance £ £ £ 2025 |
Opening Surplus Closing balance for year balance £ £ £ 2025 |
Opening (Deficit) Closing balance for year balance £ £ £ 2024 |
Opening (Deficit) Closing balance for year balance £ £ £ 2024 |
|---|---|---|---|---|
| 134,863 82,601 217,464 |
162,653 (27,790) 134,863 |
|||
| 211,530 4,103 246 1,585 - |
126,948 6,051 246 1,618 - |
|||
| 217,464 | 134,863 | |||
| 450,000 450,000 400,000 |
450,000 450,000 400,000 |
|||
| 1,300,000 | 1,300,000 | |||
| 16,415 | 7,836 | |||
| 528 2,400 819 |
879 1,560 780 |
|||
| 3,747 | 3,219 |
29.03.2026
The financial statements on pages 4 to 8 were approved by the Trustees on ……………… and signed on their behalf by the undernoted:
Chris Welsh Trustee/Secretary
The notes on page 6 to 8 form part of these financial statements.
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Granton Ba tist Church SCIO p
Notes to the Financial Statements f or the year ended 30 September 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.
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Docusign Envelope ID: 4A631D1B-9171-4371-B527-6C108D9EAD9E
Granton Ba tist Church SCIO p
Notes to the financial statements for the year ended 30 September 2025
2. Transactions with Trustees and related parties
- No Trustees received remuneration for their position as Trustees during the year to 30 September 2025 (2024: nil). 3 (2024: 3) Trustees received reimbursement for Church expenses during the year totalling £13,396 (2024: £5,038). Rev Gordon Weir is employed as the Pastor of the church and is also a Trustee. During the year he received £32,680 (2024: £26,667) as salary and £793 (2024: £451) as pension contributions. These are in relation to his position as Pastor.
There were no transactions with the related parties during the year (2024: nil).
| 3. Staff costs and numbers Gross salaries Employers pension contributions Pension deficiency contribution |
General fund £ 35,273 590 - |
Restricted funds £ 9,722 145 - |
Total 2025 £ 44,995 735 - |
Total 2024 £ 45,928 862 1,002 |
|---|---|---|---|---|
| 35,863 | 9,867 | 45,730 | 47,792 |
The average number of employees during the year was 2 (2024: 2).
| 4. Donations Pilton Youth & Childrens Project (PYCCP) Tearfund Bethany Christian Trust St Serfs Ferrywell Youth Project Edinburgh City Mission BMS SERA West Pilton Neighbourhood Individuals 5. Unrestricted funds Balance at 01.10.24 £ General fund 126,948 Total unrestricted funds 126,948 Explanation of funds |
4. Donations Pilton Youth & Childrens Project (PYCCP) Tearfund Bethany Christian Trust St Serfs Ferrywell Youth Project Edinburgh City Mission BMS SERA West Pilton Neighbourhood Individuals 5. Unrestricted funds Balance at 01.10.24 £ General fund 126,948 Total unrestricted funds 126,948 Explanation of funds |
General fund £ 536 250 150 70 - - - - - - |
Restricted funds £ - - - - - - - - - - |
Total 2025 £ 536 250 150 70 - - - - - - |
Total 2024 £ - - 200 - 633 320 200 200 50 1,000 |
|---|---|---|---|---|---|
| 1,006 | - | 1,006 | 2,603 | ||
| Receipts £ 194,871 |
Payments £ (102,935) |
Transfers £ (7,354) |
Balance at 30.09.25 £ 211,530 |
||
| 126,948 | 194,871 | (102,935) | (7,354) | 211,530 | |
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.
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Granton Ba tist Church SCIO p
Notes to the financial statements for the year ended 30 September 2025
| 6. | Restricted funds | Balance at | Balance at | |||
|---|---|---|---|---|---|---|
| 01.10.24 | Receipts | Payments | Transfers | 30.09.25 | ||
| £ | £ | £ | £ | £ | ||
| Foodbank + | 6,051 | 6,176 | (8,124) | - | 4,103 | |
| Picks and Sticks | 246 | - | - | - | 246 | |
| Social responsibility fund | 1,618 | - | (33) | - | 1,585 | |
| Community worker | - | 2,513 | (9,867) | 7,354 | - | |
| Total restricted funds | 7,915 | 8,689 | (18,024) | 7,354 | 5,934 |
Explanation of funds
The Foodbank + (previously known as Basic Bank Upkeep) fund represents donations to the church by individuals or other churches specifically for basics bank (food bank). This is then used to pay for the supply of fresh food.
The Picks and Sticks fund represents money raised to help cover the cost of providing music tuition to young people in the community to help bridge the gap between the community and the church.
The Social Responsibility fund represents donations specifically given to support the social responsibility work.
The Community worker fund represents money raised to cover the community worker's salary.
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