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_
Docusign Envelope ID: 4A631D1B-9171-4371-B527-6C108D9EAD9E
## 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.
Page 1
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_
## **Achievements and performance (continued)**
In relation to **activities** :
- Training/teaching young people through the work of Junior Church.
- Taking part in the Care Van Project run by Bethany and Edinburgh City Mission, providing hot soup, rolls and clothing to homeless persons.
- House groups held fortnightly or monthly offering fellowship, prayer and encouragement.
- Support to local community through provision of food products through ‘Food Bank Plus’.
- Support to local community ‘incomers’ through ‘Fresh Start’, providing basic household products and utensils.
- Brew and Blether replaces Wellbeing Space.
## In relation to **funding** :
- 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:_ _**………………**_
Page 2
Docusign Envelope ID: 4A631D1B-9171-4371-B527-6C108D9EAD9E
## 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
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.
## **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: ………………_
Page 3
Docusign Envelope ID: 4A631D1B-9171-4371-B527-6C108D9EAD9E
## 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|
Page 4
Docusign Envelope ID: 4A631D1B-9171-4371-B527-6C108D9EAD9E
## 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.
Page 5
Docusign Envelope ID: 4A631D1B-9171-4371-B527-6C108D9EAD9E
## 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.
Page 6
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.
Page 7
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_
|**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.
Page 8