2024-12-31-accounts - Kilmarnock Baptist Church SCIO

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1 OSCR Penod start date mlh 01 Period end dale th Year Year FrLNn 01 2024 To 31 12 2024 ollish Charity Rf u5alor Office of the Scottish Charty Regulator Reference and administration details Charity name Other names charity is known by Registered charity number Charity's principal address Kilmamock BaptL%t Church SC052884 Names of the charity trustees on date of approval of Trustees, Annual Report Trustee name Office Irf any) Dates acted if Name of person {or body) entitled to appoint trustee (rf any) Church Members Treasurer Church Members Church Members Churth Members Elder Church Member5 Pastor 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charity trustees during the period. if any. {for example. those who resigned part way through the financial period) Name structure, governance and management Type of governing document | Kilmamock Baptist Church is established by constitubon. The legal fomi of the ehureh is a SCIO Iseottish Charitable Ineorporated Organisation} and is a registered chartty ISC0528841. The church is affiliated to the Baptist unl of scoand. The church changed rts status from an unincorporated Association ISC003263} to a SCIO (SC0528841 12 October 2023. The assets and liabilitie5 were tranSfred over. Trustee recruitmenl and appointment All trustees are 4rL)inted by the members ofthe Church. Two thirds of the votes casted are required to enable them to be approved and appointed. They are appointed for a period of 4 years. Objectives and activities Charitable purposes The aim of the church is in line wrth their mission statement. being a church family passionate at4)ut Jesus. The church purposes are the advancement of religion. specifically the Christian faith. primarily in Kilmamoc, East AyTshire as well as Scoland and the rest of the world. Summary of the main activities in relation to these objects Main actwtknes held wthin the church ilUde the following., The WngregaIn continues to meet each Sunday for worship. MMI-Week Small groupslPrayer Meetings Partnering with Prison fellowship ScodaThJ & undertaken Alpha Pathering with 20 Schemes Ragged of TagY Intrc*Juction Course for members

APPENDIX 1 Achievements and performance Summary of the main achievements of | During the past financaal year. the L*urch has made many achievements. the charity during the financial period Followng the need to move to a new area of Kilmarnock due to the building Repair issues we are facing, we have been blessed by having the (yportunity of integrating wthin the I(1 community. The number of people attending has inuea5ed which has amazingly led to many giving their lrfe to Jesus. being baptised and beeoming a member of the ehureh. In addrtion to the above; We hdd mid-week Bib Studies We donate1£1.8001 to Baptist Union of sand to aKI funding of national Prowsion of walering station al IcKal "R(fvJn The Toon. 10K race. to promote Chnstianity wthin the communty. SuFWt of the I(1 Food Bank. Financial review Brief statement of the charity's policy on reserves The church h(Ads reserves to ensure that govemance costs can met should the income falls, or a special occasion takes place requiring the church to interact in the commun. It is also reserved for repairs to the urch fabric. Details of any deficit The church has had a gnificant deficit this year of £22,641. The main reasons for this is due to Ihe signfficant issues we have experienced with the church building and the process of attempting to recty this. Last year the church defKit was £5,630. Donated facilities and services (if any)

APPENDIX 1 Other optional information Kilmarnock Baptist Church was previously an Unincorporated Associats"on and registered under charity number SC003263. This charity has now been wound up and all assets and liabilities have been transfeed to Kilmamock Baptist Churth {SCIO) chanty number SC052884. The accounts for year ending 31st December 2024 are merged and include the transactions for Kilmarnock Baptist Church SC003263 from 1 January 2024 to 61h April 2024 (when the account was closed). All transactions of SC052884 have been included up until the year end date 31st December 2024. Declaration The trustees declare that they have apwoved the trustees. reix*t above. Signed on behalf of the charity's trustees Signaturels) OSCR wlll accept drgitsl ortyped $1gtJattss Full narne(51 Position {e.g. Chair) Treasurer Date 0910512025

Enter SC No. below

APPENDIX 2

Enter charity name below

SC052884

Kilmarnock Baptist Church

				Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts
					Period start date								Period end date	Period end date
		For the period from		01 Day		01 Month			2024 Year	to	Day 31		Month 12					Year 2024
Section A Statement of receipts and payments
		Unrestricted funds		Restricted funds			Expendable endowment funds				Permanent endowment funds				Total funds current period				Total funds last period
		to nearest £		to nearest £			to nearest £				to nearest £				to nearest £		to nearest £		to nearest £
A1 Receipts
Donations		60	60,336												60	60	60	60,336	65,601
Legacies															-	-	-	-
Grants		2	2,896												2	2	2	2,896	1,455
Receipts from fundraisingactivities															-	-	-	-
Gross tradingreceipts															-	-	-	-
Income from investments other than
land and buildings															-	-	-	-
Rents from land & buildings															-	-	-	-
Gross receipts from other charitable
activities		575	575												575	575	575	575
															-	-	-	-
*A1 Sub total*	*A1 Sub total*	63,807	63,807	-	-	-	-	-	-		-	-	-		63,807	63,807	63,807	63,807	67,056
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 63,807 - - ~~—~~											- -	- -	- -		- - - 63,807	- - - 63,807	- - - 63,807	- - - 63,807	- 67,056
A3 Payments
Expenses for fundraising activities															-	-	-	-
Gross trading payments															-	-	-	-
Investment management costs															-	-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities		83	83,554												83	83	83	83,554	69,287
Grants and donations		2	2,896												2	2	2	2,896	3,400
Governance costs:
															-	-	-	-
Audit / independent examination															-	-	-	-
Preparation of annual accounts															-	-	-	-
Legal costs															-	-	-	-
Other	Other	Other
															-	-	-	-
															-	-	-	-
**A3 Sub total **		86,450	86,450	-	-	-	-	-	-		-	-	-		86,450	86,450	86,450	86,450	72,687
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 86,450 - - - 86,450 72,687 *Net receipts / (payments)* 22,643) ( - - - 22,643) ( 5,631) ( A5 Transfers to / (from) funds - *Surplus / (deficit) for year* 22,643) ( - - - 22,643) ( 5,631) ( ~~SSSSS=~~ ~~——————~~

APPENDIX 2

Kilmarnock Baptist Church

SC052884

Section B Statement of balances

Details	Unrestricted funds to nearest £ 125,567 22,643) (	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					125,567	131,646
Surplus / (deficit) shown on receipts and payments account					22,643) (	5,631) (
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	102,924	-	-	-	102,924	126,015
	yes	-	-	-	-	-
			Fund to which	asset belongs	Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £
Electrical Equipment		Restr	icted		6,000	6,000
Chairs		Restr	icted		6,000	6,000
Church		Restr	icted		125,000	125,000






Details			Total - Fund to which liability relates	-	137,000	137,000
					Amount due to nearest £	Last year to nearest £





Details			Total Fund to which liability relates		-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Total Print Name		-	-
						Date of approval

/ Statement of balances

December 2007

APPENDIX 2

Kilmarnock Baptist Church

SC052884

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

The church has two bank accounts. The general bank account is used for the day to day running of the church. The fabric fund is used to save for any planned building work that may be required for the church building

C2 Grants

C3a Trustee remuneration

Type of activity or project supported	Number of grants made £	Number of grants made £





	Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)		x
Authority under which paid		£

C3b Trustee remuneration - details

C4a Trustee expenses

	If no expenses were paid to any charity trustee during the period then cross this box
	(otherwise complete section 4b)	x
	Number of	£
	trustees

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

Nature of relationship	Nature of transaction	Transaction amount (£) Balance outstanding at period end (£)	Transaction amount (£) Balance outstanding at period end (£)

C6 Other information

/ Notes

December 2007

APPENtILX2 l Notes Dernber 2(M)7

APPENDIX 2

Kilmarnock Baptist Church

SC052884

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Tax Relief on Gift Aid	4,702				4,702	9,770
Gift Aid	34,313				34,313	31,116
Sundayoffering	19,300				19,300	21,519
Other	4,917				4,917	3,196
Total 2 Grants	63,232	-	-	-	63,232	65,601
	reference Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	reference Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
Total	-	-			-	-
	reference	-			reference	reference

3 Gross receipts from other charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Bank Interest	575				575	1,455
					-
					-
					-
					-
					-
					-
					-
Total	575	-	-	-	575	1,455
	-	-	-	-	-	reference error

Bank

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Church Costs	37,861				37,861	14,667
Ministers Costs	41,133				41,133	43,632
Electricity/Gas	1,829				1,829	2,510
Licences etc	490				490	542
Stationary	1,879				1,879	327
Outreach	362				362	1,918
Intern	-				-	5,691
Student Grant	2,896				2,896
					-
					-
					-
Total	86,450	-	-	-	86,450	69,287
	reference error	-	-	-	reference error	-

Additional notes (1)

December 2007

APPENDIX 2

SC052884

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	60,336				60,336	65,601
Legacies					-
Grants	2,896				2,896
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities	575				575	1,007
*Sub total* Receipts from asset & investment sales	63,807	-	-	-	63,807	66,608
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	63,807	-	-	-	63,807	66,608
					-
Expenses for fundraisingactivities					-
Gross tradingpayments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities					-
Grants and donations	2,896				2,896	3,400
Governance costs:	83,569				83,569	69,287
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	86,465	-	-	-	86,465	72,687
					cross ref error
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	86,465	-	-	-	86,465	72,687
					cross ref error
	22,658) (	-	-	-	22,658) (	6,079) (

					-

	22,658) (	-	-	-	22,658) (	6,079) (
					cross ref error
Nature andpurpose of funds

Signed: Raymund Bush

Date: 09/05/2025

Additional notes (2)

December 2007

APPENDIX 3 Independent examiner’s report on the accounts

	Independent examiner’s report on the accounts’s report on the accountss report on the accountsV2
Report to the trustees/members of	Charity name Kilmarnock Baptist Church
Registered charity	SC052884
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year 01 01 2024 to 31 12 2024
Set out on pages	1&2 (remember to include the page numbers of additional sheets)

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) 2005 Act 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 2006 Accounts Regulations. 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 any 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, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
Signed:	Date: 29 April 2025
Name:
Relevant professional
qualification(s) or body
(if any):
Address:	TrinityBusiness Spaces
	18 East Shaw Street
	Kilmarnock
	KA1 4AN

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose