APPENDIX 1 OSCR Penod start date m￿lh 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 sco￿and. The church changed rts status from an unincorporated Association ISC003263} to a SCIO (SC0528841 ￿ 12 October 2023. The assets and liabilitie5 were tranSfr￿ed 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 i￿lUde the following., The WngregaI￿n 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 T￿*￿agY 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 s￿￿and 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 transfe￿ed 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 $1gtJatts￿s 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**|**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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**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 2 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**|**Individual /**
**institution**|**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 3 December 2007 APPENtILX2 l Notes De￿rnber 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 £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**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 £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**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** **V2** ||**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