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 O￿lCe 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 st￿S 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
C￿h 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 Jan￿ry 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
Lo￿1
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. sO￿h 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 ￿l￿r¢h 2025
otes lo the Accounts
ContI￿￿ed
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
Designa￿d 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