Bearsden Baptist Church SCIO Accounts and Report for the Year ended 31 March 2025 Scottish Charity Number SC052915
Bearsden Baptlst Church SCIO Aecounts and Report for the Year ended 31 March 2025 Contents Ref¢ren¢¢ & Administrative Details TNstees' Report Independent Examiner's Report to the Trustees Stat¢m¢nt of Financial Activities Balancc Sheet Income and Expcnditure Account ko Capital Funds 11 Notes to the Accounts 12-19
Bearsden BAPtlst Church SCIO Accounts and Report for the YeAr ended 31 March 2025 Referenee and Admlnlstratlve Del411$ Pr5nclpal Address Bankers Clydesdale Bank plc 32 Sylvania Way South Clydebank G81 IRP Solleltors Diakoneo Legal Services Limitcd 48 Speirs Il'harf Glasgow (14 9TH rs 7.eis Tiianium I King's Inch Place Renfrew Glasgow PA4 8WF ervices Page I
Bearsden Baptist Church SCIO Accounts and Report for the Year ended 31 March 2025 Trustees, Report The Deacons arc plcased io present thcir report and accounts for the year ended 31 March 2025. Status of Charity and Governing Document Bcdrsdcn Bapiisi Church SCIO {"th¢ Church") is established by Constitution. The Church is a Scollish charily (number SC052915) and is r¢cognised by H M R¢enue and Cust()ms under reference number 1201EE76102. The Church is congregalion&il ii) poliLy and is affilialed to Ihe Baptist Union of SLoiland and Ihe Evangclical Alliance. Church Objectives The aiins ol'the Church are as follows: To glorify God in all that we do Collectively as a fellowship and individually for the corporate life of our Lhurch. for individual life. for our nei¥hbourhood <ind beyond our imrnediate area. OffiLe Bearers The Oflice Bearers who served dLirinq ihe year and since the ve8r end are aq follows., Page 2
Bearsden Baptist Church SCIO Accounts and Report for the Year ended 31 March 2025 Trustees, Report Icontinuedl Structure, Governance and Management Appointment of OlCe Bearers Deacons are elected by the Church membcrship for a fixed tem of Four years. New Deacons are provided with a copy of the Church consiitution and all policy statcmcnts agreed by the Church meetings. All deacons are appoinled as trustees by virtue of Iheir position. The positions of Churcli Secretary and Treasurer are required to be approved by the Church in a Church meeting. Deacons retire from the oftice of Iruslee on leaving Ihc Deacons, Court. AdministratiTre Structure The Deacons are responsible for the overall administration of the Church. Statement on Risk The Deacons continually review and assess the major strategic. operational and financial risks to which the church is exposed on an ongoing basis. From ihis review they continue to update and csiablish procedures to mitigatc those risks which arc identified as a result of this review. The main Tisks that havc been identified in this rcview are dirLxtion and for¥trard planning of thc charity. children. youth and iulnerable people- catering- creche- personnel- financial controls- and faith-based charity activities. For cach of Ihese risks, procedurcs have been put in place to mitigate and reduce the associaled Tlsk. Principal Activities The Church's principal activities are as undcrnoted and in addition the Church seeks to pastorally support those nomially associated wilh the various activities through regular emails, Iclcphone calls. cards and home visits. Sunda), morning sern'ices of worship The church holds moming serNices each Sunday. The services provide an opportunity for participation in the corporate life of the chui'ch. Services provide for corporate worship, prayeT, tcaching and the enabling of m¢mbers for works of service. 'fhe service is broadcast on Live Stream. Home group meetings called Life Groups Midweek meetings tibltil the same rolc as ihe Sunday gatherings while additionally providing a.8ctting that facililatcs discussion, Inurual encouragement. support and mission opportunilies. Whole church monthlTr' prayer meetings ThL'se allow aspec(s in Ihc lifc of ihc church, the local community and worldwide to bc Prayerfully submitted to God. A range of regular actii'ities for differenl vouth age groups Sunday school activities call¢d Kid7.Iine operate for all school-age children during Sunday morning serviccs. Acriviiies for secondary school agc groups callcd Catalysi also takc place during the morning serviLc and al othcr times encompassing a rangc of social cvcnts dcsigncd io encourage consideration of all aspects of the Christian faiih and practice and issues confronting the world. Community support to young and pregnant mothers The church operates a weekly Inothers and toddlers group called Bumps and Bundles which provides a support lind SOLial network for young mothers. Page 3
Bearsden Baptist Church SCIO Accounts and Report for the Year ended 31 March 2025 Trustees, Report [continuedl Support for others involved in like-minded activities throughout the world The church supports the Baptist Union of Scotland and the Baptist Missionary Society and our own members involved in short and long-terni mi%sion work oi'crseas. The church also supports other mission-relatcd organisations through specific ndraiSing initiativcs. Community support to senior citizens The church provides a social and %upport network for local senior citizen5 on a fortnightly basis called Lunchbr¢ak, The Church also runs a regular programme of services in local Care Homes. Community support to families From time to time the church provides support to the local communily through a progrdmme designed to enhance the quality of married life and a course dealing with the issu¢8 of par¢nting. "Peaceful Parenting" activities are also on offcr. Community SUPPOrt to the community The Church providcs a non-profil café one afternoon each wcek callcd Ihc Wcll-come Café, which is part of ihe Renew Wellbeing Charily. It seeks to draw alongside people struggling with loneliness and 'arious aspccis of mcntal health by providing a place whcrc el'eryone is accepted and 'it is ok to not be ok.. Provision of premises to other community groups The church lets the premises to other organisaiions ihat have a need. provided the objectivcs and practices are not incompalible with the church's oTh'n objeciives and regulations. A range of groups use our premises on that basis. Provision of open garden area The church gardens are maintained by a group within Ihe church. The Church supports the Quiet Garden Moi'cmcnt, and thc gardens arc open to the public, offering a iranquil, open spacc to 'slow down. brcatlic and rcfrLSh'. Community Development Thc Church siie is the historic location of a Romaii Fort. ThL Church works with the Anlonine Wall Project lo enhance community awareness ufand aLces% to this hisloric site. Prison Ministrv The Church supports this w'ork and assists in the provision ot. relevant study groups when pennilted within this establishment. Achievements, Performance and Changes Wc have conlinucd to 5UPPOrt all Ihc aclivili¢s rclcvant lo our mtsston of making everyone welcome as we seek to serve God in our community. We have seen an increasing number allending our services nd oiher evenis and we are indebted lo our loyal staff &ind ever-willing volunleers who assist in enabling us to play our part in God'.8 plan. Ille ii'eTe d-l if.hied to welcome our new Pastor on I st July 2024. The Reveren lid thcir ihrcc childrcn, camc from Capc Town. South Africa and ¥ %CtIlLd iii wo11 iii %i()IlJi)d. Page 4
Bearsden Baptisl Church SCIO Accounts and Report for the Year ended 31 March 2025 Trustees, Report Icontinuedl Thc Church Secretary presenls a full written rLI)Ort on ihe Church and its activities during ihc year at the Church Annual General Meeting. Financial Review Princlpal sources of funds The church's actiN'iti¢s arc dcpcndcnl on the giving of its members and related Gift Aid lax recovery. In addition to specific offerings for supportcd organisalions such as Tear Fund, tlie church organises ¢i'enls such as concerts and coffee mornings which generate funds t.or specific external organisaiions or disaster appeals. 'fhe full amount raised is passed to those organisations or appeals. A convenient amount of income is generated froirl property lets. Grant IM8king Policy I'he church makes grants from its Ilthed gifi income to individuals and ministry organisations that ar¢ knO,n to the Deacons and church members. The beiieficiaries are involved in activitles or ministries compalible with the church's objectives. Results for the vear The income and expenditure account on page 10 shows a combined net surplus in th¢ General Fund for th¢ year of £132.224 [2024 £8.636 surplus] before transfeTS. The Statement of Financial Actii'ilies on page 8 indicates nel incomc from all funds of £125.080 [2024 - £4,796 net income]. Reserves Policy It is the policy of the Church to maintain unrestricted fijnds. i.e. unrestricted funds not committed or invested in fixed assets. at a l¢v¢l which equates to approximately three months, unrestricted expenditure. This allows sufficient Funds lo enable the ongoing work of ihe Church to be maintained. Unre8tricted funds per ihe General Fund at 31 March 2025 amounled to £ 111.614 [2024 - £126,442]. The funds of the church are held wilh institulions approved by the Dedcons. Statement of Trustees, Responsibilities with respect to Ihe Financial Statements Lfnder legislation relating lo charities in Scoiland, Ihc Tnjsiccs arc required lo prepare financial sialements for each financial year that giv¢ a true and fair view of the state of the church's affairs and of i(s incoming resources and applicalion of resources, including ils surplus or deficit for that year. Thc Trustees are responsible for ensuring ihai these accounts have beeD properly prepared from and are in agFreemenl with the accounling records of ihe church and comply with Televant disclosure requirements. In prcparing ihcse financial statements the Trustces arc rcquircd to: select suiiable accounting policies and then apply them consisiently, mÉik¢ judgemcnts and estimates that are reasonable and prudent, prcparc thc financial slalcincnls oli thc going concLni basis unless it is inappropriate 10 presume tliat the ChurLh will continue ils actlvities. Page 5
Bearsden Baptist Church SCIO Accounts and Report for the Year ended 31 March 2025 Trustees, Report [contlnuedl Statement of Trustees, Responsibilities with respect to the FAnaneial Statements (contiftued) The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at anv time ihe Church's financial position and enable the Trustees to ensure that the financial slatemenis comply with the requirements of the Charities and Trustee Ini'estment {Scotland} Act 2005 and the Charities Accounls (Scotland) Regulations 2006. The Trustees also haie responsibility for taking such stS as are reasonably open to th¢m lo safcguard thc Church's assets and to prevent and d¢Ct fraud and other I¢gularitIcs. On behalf of the Deae Dale: 2516125 Page 6
Bearsden Baptist Church SCIO Accounts and Report for the Year ended 31 March 2025 Independent Examiner's Report to the Trustees I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages to 19. Respectii'e responsibilities of Trustees and Examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the tenns of the Charili¢s and Trus1¢¢ Investment (Scotland) Act 2005 and the Charities Accounts (Scoilandl Regulation$ 2006. The charity truslccs consider ihal the audir r¢quirem¢nl of Regulation l O( l ) (a) ¢0 (c) of the Accounts Regulations docs not apply. It is my responsibility lo examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have comc to my dtteTttion. Basis of Independent Examiner's Statement My examination is carried out in accordanc¢ with Regulation I l of the Chariti¢s Accounts (Scotland) Regulation% 2006. An examinaiion incliides a review of the accounting records kept by ihe charity and a compari%on of Ihe account.s presenied with Ihose records. It also includes consideration of any unusual items or di%closur¢s in Ihe accounts and seeks ¢xplanalions from the trustees Lonceming any such matters. The procedures undertaken do not provid¢ all the evidence Ihat would be r¢quir¢d in an audit and consequently I do not express an audil opinion on the view given by the accounts. Independent Examiner's Statement In Ihc Course ol" Iny examination, no matter has comc to my attention: ( l } which gives nie reasonable cause io believe ihal in any maierial respeci the requirements',- io kcep accouniing rc¢ords in aicordance wilh Sectlon 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 8 of the 2006 Accounts regulations haN'e not been met. or {21 io whiLh, in my opinion, atieniion should be drawn in order to enable a proper understanding of Ihe accounts to be reached. Azeis Audii Services Titanium I King's Inch Place Renfrew Glasgow PA4 8WF Dale.. Zl Page 7
Bearsden Baptlst Church SCIO Statcmcnt of Financial A¢tivlties For the vear ended .11 March 2025 Unrestrlcted Fund5 Designated Restricted Funds Funds 2025 Total 2024 TotAI General ote Income and endowments from: Donalion5 and Icgacics 315,835 31S.835 209,427 Charirable activities 18.643 18.643 16.628 Total Income and ¢ndowmeD15 334.478 334.478 ??6,055 Expendlturt on: Charitable aclivities 199,419 199.419 215,619 Oiher 2,836 7,144 9,980 Total expendSture 20? ?55 7.144 209 399 2?1.259 Net irteomel(expendlture) 132,223 (7.144) l25.079 4,796 Transfers between funds 15 147052 147.052 Net movement In funds 114.829) 139.908 125,079 4,796 Balance blfwd ai l April ?0?4 126,442 .102.621 1,229.063 1.224,267 Balance elfwd al 31 March 2025 1742.529 1,354 142 1.229.063 Comprlsffing funds *$ follows - General De%Jgnaied Asse 16 16 111.613 126.442 ,24? 529 1.10?,621 1,242.529 111613 1242 5?9 1.354.142 1 ?29.063 The notes oll pages 12 10 l9 fonn pan of ihese accounts. Page 8
Bearsden Bapt5st Church SCIO Balance Sheet 25 at 31 March 2025 2025 2024 Fixed Assets Tangible fixed assets 1,581266 1,102.621 Currtnt Assets Debtors Ch ai bank and in hand io 7,414 1126!1 11,678 127 549 120.035 139.227 Creditors.. Fallins du¢ within onc y¢ar 12,785 Net Current Assets 126.442 TotAI Assets les5 Current Llabllltles 1.677,861 1,229.063 Creditors: Falling due later than one year 12 (323.719) Total Net A$sets 1.354.142 1,229.063 The funds of the ehirlt): Unreslricted Funds General D¢si¥lldt¢d Ab>eis 16 16 111.613 1.242,529 126.442 1.102.621 1354 141 12?9 063 These aetounts on p28es 8 to 19 were approi'ed bv the deocons On .... ISJ(oJ.&S......,, and signed on their C"hurLh SiLrLtdTr' Tr¢diurer The notes on pages l ? to 19 fom part of these accounts. Page 9
Bearsden B&ptlst Church SCIO Income and Expenditure Account For the ear ended 31 March 2025 General Fund 202S 2024 Income and endowments from: n&ilions and I Opcn oftTerings reclaimed 259,052 56,783 170,935 38,492 Charitable activities: Church activities Rcnis receivable 10,643 8.000 9.148 7.480 334,478 226.055 Expendlture on: Charitable activities". Pastoral costs Other staff Church affilialions Prop¢ty cosis Adminisiration Giving lo other% Church life 44,340 25.275 6.360 37.250 56.242 20.744 9,207 101,188 ?3.893 7,652 38.710 10,309 20,834 13,033 Other: Governance costs 2,836 1,800 202.255 217.419 Net ineomel(expenditure) 132,223 8.636 Transfepi to Other Funds: Designated Assets Fund (147,052) Opening b¥lance brou¥hl fornard 126,442 117,806 Closing balance Carried forward 111613 The purposes of all funds are described al note 19. Page JO
Beirsden Baptlst Church SCIO CApltg1 Funds For the 'ear ended 31 March 2025 Deslgnated .4ssets Fund 2025 1024 Opening Balance 1,102.621 1,106.461 Addiiions Addtiions (o fixed assets 485.789 1.588.410 1,106.461 Bank loans (338.737) Depreciation (7.144) 13.840) Closing Balance 1242.529 1 102.621 Th¢ PUTPOS¢S of all funds arc describcd ai noie 19. Page 11
Bearsden Baptist Church SCIO Accounts and Report lor the Year ended 31 March 2025 Notes to the Accounts l Aecountlng Policies BasAS of preparation The financial statements of the charity, ,hICh is a public benefit enlity under FRS 102, have been pr¢par¢d in accordance with the C,harities SORP (FRS 102) 'Accouniing and Reporting by C harities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Janry 2019),, Financial Reporting Standard 102 'The Financial Rcporting Standard applicable in the UK and Republic of Ireland, and the Charities and "frustee Investment (Scotland) Act 2005. The financial slalem¢nls have b¢en prepared under the historical cosl convention. Basis of financial slatements Th¢ financial statements havc bccn prepared on an accruals basis. Church Income (offerings and donatlOTIS) All voluntary income and bank interest is acci)iint¢d for whcn received. Income from gift aid tax recoveries and income from lettings is iiccounted for on an accruals basis. Granis are accounted for only when fomial wrillen approval 1.8 received and the related exp¢nditur¢ ha occurred. Tangible Fixed Assets H¢riiable Property {church land and buildings) and th¢ church's fixtures and fillings are stated at cost at the date of Ihe balance sheel. No depreciation is charged on the church building or ihe manse as the Tnjstees do not believe that the market valiie is less than thc historic cost. Depreciation has becn provided on fixtures and fittings prior to 2013 al the rate of 200/0 per annum on a reducing balance basis, 33.33, straight line on fixtures and fittings from 2013 to 2017 and l 0% 133.33°/o Straight line Irom 2017 onwards. Pensions Thc chariiy pays contributions to dcfincd contribution schcmes. Contributions payable for thc year lire charged in Ilie Statcmcnl of Financial Aciil'iiies. Thc assels of ihc schcmes are held separately froin those of the Church in indepciidcntly adininistered schcmes. See also Note 18. Statement of Financial Activities The purposes of all funds are described at not- 19. For the purpose of the Statement of FinanLial Activities as shown on Pdge 8. lunds are defined &lS folloH s.. UnrLslricted funds comprise gifts and other income recelved for the objects of the church without any further specified purpose and are available as general funds. Designated funds represent unrestricted funds which have been eannarked by the Deacons for a Specific purpose. Reslricied funds comprise llieoine received for spending on specified purposes as laid dO.n by (he grantor. Pag¢ 12
Bearsden Baptist Church SCIO For the Trear ended 31 March ?025 Notes to the Accounts contfinued 2 Income from donAtlon$ le82¢1es L'nrestricted General Designated Restricted 2025 Total 2024 Tot41 Voluntary Income Open ofyerings Tax T¢claimcd 259,052 56,783 259,052 56,783 170,935 38.492 315.835 315.835 209,4?7 L'nrestrlettd General De$5gn8t¢d R¢strlcl¢d 2025 Total 2024 Total 3 Income from charltable aclfvltks Church aciivilics Rents receivable 10.64J 10.643 8,000 9.148 7.480 18,643 16.628 4 Charitable aetlvltles St•ff eosts Dlreet Costs 2025 Total 2024 Total Activity Local church ministries National & ovcrseas ministries 69.615 113.710 16.093 [83.325 16,093 201.381 14.238 69.615 1 ?9.803 199418 215.619 {Noie 5) (Note 6) Of which: Relating to unrestrictcd funds Relating to resiricted tunds 69.615 1 ?9.R03 199,418 215.619 69.615 129.803 199.418 ?1S,619 Pag¢ 13
Bearsden Baptist Church SCIO For the year ended 31 Mydrch 2025 Notes to the Accounts Icontinuedl S Styft COSt5 2025 2024 Pastoral costs Gross salaries Redundancy and Ex Gratta Payments Employer's NIC Pcnsion costs 42,313 76,802 16,000 3,039 13 44,340 101,188 hcr Staff AdmiT]iStrator wagc5 Janitor and cleaner wages 13.372 11.903 12,423 11,470 Total staff costs 69.615 125.081 Allwated as follows.. General Ministry 69.615 125 081 The average nurnber of employees in the year, on a 11 time equivalent basis, was 3 (2024 - 3). No trustees received remuneration for their services ()r expenses in ihe year to 3 1st March 2025 Donations rcceivcd by thc Church from trustees lolalled £23,050 (2024 - £17,860) in thc ycar to 315t March 2025. 6 Other dlrec¢ eosts Unrestrlcted General Speclfled 2025 Tolal 2024 Total RestriLted Church life Affilialions Events and catering Outrcach Conference External speakers General Prop¢rty cosis Maintenance H¢at and light Cleanin¥ matcrials Other property costs Administration Rcstnjcturing Calling Ne. Pastor Profcssional fccs orrice costs Bank interest and charges Giving to othcr%- bLe Note 8 Local National OversLas 6,360 5,830 1,180 327 1,870 6,360 5.830 1.180 327 1,870 7.652 7,467 3,032 548 926 1.060 9,986 17,579 1,274 8.411 9.986 17,579 1,274 8,411 11,925 16,107 1,626 9,052 96 32,340 4.252 5,674 13.881 96 32.340 4.252 5,674 13.881 3,960 3,407 2,942 4,652 8,686 7,406 4,652 8,686 7.406 6.596 10,573 3,665 129,804 129804 7 Other costs Unrestri¢ted General Design*led 2025 Total 2024 Tutal Depreciaiion Independeni examinels fe¢ 7,144 7,144 3,840 2.836 2.836 144 Page 14
Bearsden Baptlst Church SCIO For the Trear ended 31 March 2025 Yotes to the Accounts continued 8 Glfts io others Expenditure within tlie Specified Fund is analysed as follows.. Unr¢$lrl¢ted Gentr*l Speclfled 2025 Total 2024 Total Lo1 CAP Whileinch Fresh Stan Chariiy GCM Fcllowship fund Oiher 3,000 3,000 3.200 1.000 1,000 i.on 396 6.596 752 900 752 900 4,652 National BNIS Nativnal Fircstaners Bcthany Chrisiiars Trust Barnabas Aid WyLliffc Flible Translators Scripture Union Scoiland Prison Fellowship The gaihering 5,712 5,712 6.479 1.000 1.094 1,000 1,000 250 2.000 250 474 250 2,IK)O 250 474 10.573 Oversea5 Tearfifftd M.A.F. ew l)av LTnited (incl McLean Fund) (Cambodia and Vietnam) Iniers¢rve gift Vokwhl Hararc Church Projeci, Khayelitsha. sOh Afri 432 474 432 474 1.412 .253 I,o(Ki 1,500 1.500 2.000 7.406 3.665 To¢al Gli'lng ro Others Page 15
Bearsden Baptist Church SCIO For the year ended 31 lr¢h 2025 otes lo the Accounts ContIed 9 Tathgible Flxed A$set$ Heritable Property LAMd & Bulldlngs Flxtures Fitlings Tolol Cosl Ai l April 2024 Additions in year Disposals in year 1.096.734 116,913 17,584 ,213.647 485.789 468.205 Ai 31 March 20?5 I,Q96,734 468 205 134,497 1 699.436 Depre¢iatio Ai l April 2024 Charg¢ for y¢#r 111.026 7,144 11,026 7,144 At 31 Marcb 2025 118 170 118 170 Net Book Value At 31 March 2025 1,096,734 4.205 16.327 1,581.266 At 31 March 2024 1.096,734 1,102.621 During the year th¢ church Purchas a Mdnse at 8 cost of £468,205. The mansc is mainlain¢d in such a way &$ lo pres¢rve its value. and the rrustccs arc of the opinion that the manse would recover at least ils cost pri¢c in the evettt of it ever being $Id. Therefore depreciation Ihe manse is not considered appropriat¢. 10 Debtors: Amounts fallinR due withtn one year 2023 2024 Tax rKov¢rablc Other debtors 4.173 3.242 8.514 3,164 7.414 I I Creditors: thounis falling due within one year 21125 2024 Accrua15 Pa)woll ¢onirol Pension Lontrol Th¢ Baptisi Union of Scotland Loan CAF Loan 7,892 468 62 12.094 691 3.906 12 Creditors.. Amounts fallinR duc after more than onc year 2025 2024 The Bapt15t Llrtion oi. Scotland Loan CAF Loan 80.555 243.164 323.719 An analysis of the maturity of loans is veft below.. 2025 2024 Amounts falling due beiween: l year years 2-5years 5 YT by instal 15.018 15,018 45,052 338.737 Page 16
B¢2rsden Baptist Chureh SCIO For the year ended 31 March 2025 Iyotes to the Accounts [continucdl 13 Se¢ured Debt$ The following are &LLured debLts are included w'iihin crediiors 2025 2024 Thc Bapiisi Union of Scotland Loan CAF Bank Loan 91,667 247.070 338 737 The Baptist Union of Scotland has a standard sccurily over the Bearsden Baptist Church premises at Roman Road, Bearsdcn. CAF Bank has a slandard security and fixed charge over the charged assets ofihe SCIO. 14 Net A5$ets by Fund General Fund Deslgnated Funds Restricted Funds 2025 Totsl 2024 Total Tangible fixed assets Cdsh dt bkLnk and in hand DLbiors Crcdiiors Long Tem Creditors 1,581,266 1.581,266 112,622 7,414 (23,440) (323,719) 1.102,621 127,549 11,678 (12,785) 112.622 7.414 18,422) (15,018) (323,719) 111.614 1,242.529 1.354,143 1,2?9,061 IS Fund Transfers Deslgn#ted Funds Restricted Funds General Additions io fixcd asscls Bank loans 1485,7891 338,737 485,789 {338,737) 147,052 147,052 16 Movements In Fund5 BalAnce It l April 2024 Balance at 31 March Incoming resources Resources expended Transfers General Fund 126,442 334,478 (202,254) {147,052) 11,614 Dt$ignated Funds: DesignarLd Asseis Fiind ,In2,621 (7.144) 147,052 1.242,529 Total Unrestrltted Fuiid$ 1,229,063 33 1,478 209.398 1.354.143 Total Re5trlcted Funds Total of All Funds 1,229,063 334,478 209,3981 1.354,143 Page 17
Bearsden Baptist Church SCIO For the >ear ended 31 March 2025 Notes to the Accounts Icontinued l7 Comparative Statement of Flnanclal A¢tlvltie$ Unrestrleted Funds Deslgnated Funds RestrAeted Funds Central Total Income and endowments from: Donations and IL'gacics 209,427 209,427 Charitable actii'ities 16.628 16,628 Total Income And endowments 226.055 226,055 Expendlture on: Charitsble acliNilie8 215.619 215.619 Other 1.800 .3,840 5.640 Total expendlture 217,419 3,840 ?21.259 Net Incorne/{expenditure) 8.636 {3.840) 4,796 Transfers between funds Net Tnovement in funds 8,636 {3.840) 4,796 Balance blfivd at l April 2023 117.806 ,106.461 1.224.267 Balance clfwd at 31 .Mirch 2024 126,44? 1,102,621 1 ?29,063 Comprising Funds as follows . Gcncrdl Designad Assel5 126.442 126.442 1.102.621 1.102.621 l ?{),44? 1,102,621 1 ?29,063 Page 18
Bearsden Baptfjst Church SCIO Accounts and Report for the Year elided 31 March 2025 Iyotes to the Accounts Icontinuedl 18 Penslons The total pension cost included in tile Ineome and Expenditure Account represents the employer's contributions payable. For the year to 31 March 2025 this was £2,013 (2024 £5,347). 19 Description of Funds The General Fund is used for the furtherance of the objects of the church and for the general congregational purposes of the fellowship. The Designated Assets Fund represents the net book value of the church's fixed assets together with associated debtor balances less borrowings and associated creditors. Puse 19