Scollish Charity No. SC052932 Bristo Baptist Church SCIO Trustees, Report and Financial Statements For ihejyar ended31 March 2025
Bristo Baptist Church SCIO Contents of the Finan¢ial Slatementsfor ihe year ended 31 March 2025 Page Report of the Truste&8 R¢port of th¢ Ind¢p¢nd¢nt Examiner Receipts and Payments Account Statemeni of Balances Noles to the Financial Statements
Bristo Baptist Church SCIO Report of Ibe Tru8kesfor ihe or ended 3J March 2025 The Trustees are pleased io present iheir report together with the financial slatem¢nts of the church for the year ended 31 March 2025. Stalus of Charity Govenilng Do¢um¢wt The church is eslablished by constitution. It is a registered Scottish Charity. The church changed le881 entity with effeci from 31 December 2023 from being an Unincorporaied Voluntary Association ('Bristo Baptist Church., Scottish Charity SC008175) to becoming a Scottish Charitable Incorporated Organisation, (' Bristo Baptist Church SCIO, Scottish Charity SC052932). This exer¢ise has involved a transfer of assets and liabililies between the or8anisations as of the date ab)v¢ but had no bearin8 on ihe day-to-day operalion or functions of any of the ministries within the church. The financial slatements show the merged finances of th¢ Iwo organisations coverin8 ihe period from l April 2024 to 31 Marth 2025. Alm8 and aifillallon The aims of the Church are con8ir8ational worship as a fellowship of believers. building up ihe faith of those in the fellowship ihrough regular small groups. reaching Out inlo the neighbourhood around ihe church through organised evangelistic events and other activities. and working wilh the wider chuh. both in ihe Bapiist community and inter-denominationally. The church is affiliated to the Baptist Union of Scotland and the Evangelical Alliance. Appointment of Trustees Truslees currently consisl of ihe Diaconat¢ of the chur¢h. the Senior Pastor. and the Treasurer. On eleetion Deacon automatically becomes a Trustee. Prior lo election to the Diaconate (by a majority of voting Church members) a member will have served the ¢hur¢h for some lime in a variety of roles and would be familiar with the church's values, aims, objectives and ils day-to-day operalion. As part of their induction new Trustees are requir to undersland their statutory responsibilities. A¢tlvllies During the year the chUh met re8ularly for wolship and carried out various activities in pursuii of the above stated aims, The church met as a Congregation on Sundays for morning worship. predominantly in person at the church premise5 wilh an option to attend via Zoom, includin8 youih ministry. We held joint services on (Kcasion with oiher Christian fellowships in the area, particularly wilh our sister church Granton Baptist, and wilh a local Telugu Fellowship group which holds monthly meetings in our building. We also support the foodbank at Granton Bapiist. Three small groups have recently siarted to enable Bible SdY and fellowship amongsi ihe congregalion and deepen friendships. Ministries for men and women met regularly and enjoyed activities togeiher includin8 walks around Edinburgh. We held a church Conference in 2024 for the ¢on8re8ation. Th¢ church has continued to facilitale s¢v¢rnl Community-based activities throughoui the year, such as a once- weekly toddlcr's group. and a youth music group 'Picks and Sticks.. We have insthlled a (kfibrillator for i benefit of the community around us. There were also regularly scheduled prayer meeiings, including a w¢ekly prayer $s1On for conflicts around the world, an evenin8 prayer meeting once per month, and 'prayer walks. held around the neighbourhood. Pag¢ I
Bristo Baptist Church SCIO Report of the Trustee8for ihe year ended 31 March 2025 The church has additionally supported individual members in ministries Outside the Church, such as Street Pastors and the Beth¢sda-Khankho Foundation. Finances Resultsfor iheyear The Receipts and Payments Accouni reflects a surplus of £53.768 for ihe Yr. Reserves li is the policy of the church to maintain unrestricted funds at a level which equates to approximalely ihree months unrestricted expenditure thal allows sutTicient funds to enable ihe ongoing work of ihe church to be maintained. this amounts to £30,214. The unresiricied funds on page 5 ai 31 March 2025 amounted to £198.966 which is above the required level. Donations of services and facilities recelved No material donations of services and facilities have been received in the year other than people volunteerin8 Iheir lime to assist with church activities. Admini$lralion details Ilankers Bank of Scoiland Virgin Money On behalf of the Trustees A&+ 2025 Page 2
Bristo Baptist Church SCIO Report of the Independent Examiner lo the Trusteesfor ik year ended 31 March 2025 I report on the accounts of the church for the year ended 31 March 2025 which are set oui on pages 4 to 8. Respeetive responsibilitia of tnislees And examiner The charity's Irustees are responsible for ihe preparation of the accounts in accordance with ihe lernis of the Charilies and Trustee Investmeni (Scotland) Act 2005 and the Charilies Accounls (Scotland) Regulalions 2006 (as amended). The charity trustees consider that the audit qUIreMent of Regulation l O( l ) (d) of the Accounts Regulations does not apply. It is my responsibility to ¢xamine the K¢ouniS as required under section 44(1) {c) of th¢ Act and to stat¢ whether particular mattS have come to my attention. Ba8iJ of independent examiner's •t4tement My examination is Carried out in accordance wilh Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as amended). An emmination includes a review of the accounting records kepi by the harity and a comparison of ihe accounts Prcsenied wilh ihose records. It also includes consideralion of any unusual il¢ms or disclosures in the accounts, and se¢ks explanations from the trUe¢S concerning such matters. The procedures undertaken do not provide all the evidence that would be requir in an audit. and consequenlly I do not express an audil opinAon on the view 8iven by the accounts. Independent Examlner's $tatemeAt In the COU of my examination, no matter has come to my attention . which gives me reasonable cause to believe that in any material respe¢1 the requiremenis., to keep ac¢ounlin8 records in accordance with Section 44(1) (a) of ihe 2005 Act and Regulaiion 4 of the 2006 Accounts Regulations {&s amended). and lo prepar¢ ac¢ouniS which accord with ihe xcounting records and comply with Regulation 9 of the 2006 Ac¢ounts Regulations (as amended) have noi been met, or 2. 10 which, in my opinion, attention should be drnwn in (wder to enabl¢ a proper understanding of the accounts to be reached. Date: 41.09. 2< Page 3
Bristo Baptist Church SCIO Receipts and Payments Account For the year ended 31 March 2025 Unruirf¢i¢d G¢m¢r•l D¢sn•¢¢th R¢sirl¢ltd Cw fvnd funds Rest•led 2024 Tol•l 2013 Toil Noltt Re¢¢lpis Offerin8 (Sthnding orders & Enbtw) Offerin8 (Openl CAF GA YE offuin85 o(rering {C#rd machirt) Gifi Aid Sp¢¢iJl Offerin8s . Ddhuda Khank offerin OtT¢riny. Oth¢r Arneil Dri¥r rentsl Church t7 r¢nio1 Easi Crai8s prop¢rry Church halls reNials LeB8¢y and lar8e dort10n Other InMe Inieresi 3S646 10.4 35,646 40.126 i180 12.023 5.614 1.475 11,675 887 14.742 14.742 159 159 9JOfy 12.1115 21,950 38.251 ZJJ38 4.71x1 14.IIKI 12.085 21,950 38351 23,238 I,oJJ 4803 11.010 8,861 15.061 41,323 9,255 536 1,172 3.499 327 Totll r¢¢¢lM Plyments Stff costs (ir055 5darKs and En)ployefs NICS P¢rtsion CLMiribuiions IEmployer) Staff re1Cd expel Property ¢osts Lar8e CBpital Pmjecls Chw¢h inwr El¢dri¢ity 15 36J99 4237 240 Jjgj 40,292 4,2J7 240 80.026 &,29A 233 J2,9 Jl.980 3.772 4,014 3,675 4.126 13.431 2,241 752 4.162 2.144 6,271 4.271 $074 991 Equipm1 Tekphone and iTriernet Church repair5 qnd mainknanc¢ ChuKh flai repairs. property m8mt & her costs E Crasy repaws. m8ml. inswwKe & Its costs Ameil Drive ¥epairs. prwy m8ml, Insu & costs Chw¢h ¢tr Cleanin8 supplies control Gardenin8 services Mljslon Ind Mlnlslrl¢J BIJS ftts And Bl1$ 8ss¢mbly f F¢¢s and sUbrIPl10nS Mission and mini5trie5 Pulpii 5uWy Childrcns work {fvnded by the Fair Trust) Fcllowship fid (for htrdsh3p puryosHI Bristo Anniverwy 7.$9 4,787 2J&l JJ SJ39 5,219 lJ.$7 428 JJ26 SJ39 S219 IJS7 428 1.357 428 162 LOS6 1.786 lJ27 2,056 1.786 lJ27 1.890 1.840 817 230 2,512 490 133 743 2.042 Donations out- (thr Admlnijtrailon and other colts Indcpendent examine¢5 fee A¢cwnwi¢y, kgaE gnd f¢es Sundry expenses Total PAymenls Surplus1(dellclt) befoyt (rAnsferJ Tranxf¢r between 461 5.561 1.510 1.458 4.953 125,808 IS&934 ijio I2055 $2357 232 $3,768 157 2.084 SurpluslldefKit) 4fter ¢r4nsfeYs T1 funds brougbt forwrd CIoslnE fund bl*nce S200 389 53.768 2.084
Bristo Baptist Church SCIO Statement of Balances As at 31 March 2025 N•tes 2025 2•24 OptHID8 sur clo Opthlry (Den¢l¢) bAlaMe for year Closln¥ ¢¢ To¢•1 bank blnees 154315 53.768 207.913 152.131 154.215 Represertied by: Unrulrlt¢ed C¢1 Ik%i8nai¢d. S•lari¢s DeSiWd- Fabric fund 141.9S9 89.559 30. 26.028 27,IMn 198,966 145.587 Res¢rl¢¢¢d 95 2,808 81M 4.811 Hwnilio Cromer Flir Tnjsi 928 S176 9JJ17 1.621 154.215 Siltmtnl of wets #t JI Mrth 2023 Flied (•1 eNI) Chur¢h. including Chh ft•l (2013 Vxb> Man. 46 Bu8htlin M4rk¢t l¢ostl Fi•t. IYI Am¢il Iki¥e {¢0) 750.lx 750.IXX) 280,1JX) 158,LV) 158.000 I.INwo 1.188,(KL) In ih¢ ew¢ni of the le of the nat Arneil Dri, (Me third ofthe proceetds will be tr•JsfeThed the Flir "I'n&si restri¢1 fund. Othtr ultii ov¢ry>8ynKftt TIX ClaIM du¢ (H11m¢) 1.732 14,742 9.7SI 9,751 Siitmeot ofMbWthI ¢ JI MAreh 2025 Invoi¢es payiMIi R¢niai income re¢¢iv¢d In rAlvan 3.917 2,6n S757 3.496 The f)nan¢ial $1oknm¢nu on pws 4 to 8 appro¥rd by the on behaifby Ihe undenwd. 21Jq, 2025 and 5iBNd M IIK Th¢ norts on pa8es O kn 8 l¢Th pan of these rumn¢1
Bristo Ba tist Church SCIO Notes to the Financlal Statements for ihe year ernled 31 March 2025 l. Accounting policies Accounling convenlion The financial statemenls have been prepared in ac¢ordanc¢ with the Charities A¢counts (Scotland) Regulations 2006 (as amended). Basls offlnanclalslalenKnts The financial statements have been prepared on a receipts and payments basis. All income and expenses are accounied for when received or paid. Expenditure includes any VAT and is r¢ported as part of the expenditure to which it rclates. Receiws and Paymenls Accounl For the purpose of the Receipts and Payments accounl, funds are defined as follows: UnreJtrl¢ted funds comprise 8rants and other income received for ihe objects of the church without further specified purpos¢ and are availablc 8en¢ral funds. Dejlgnated funds reprc%nl unrestricied funds which have been earniarf(ed by the Trustees for parlicular purposes. Restricted funds comprise income which h&% been received for the objects of ihe Church and specified for a restricted purFM)se within these objects by ihe donor. Penslons The Church does not operate a p¢nsion herne for siaff members. allows ihe staff to participate in ihe pension scheme operated by the Baptist Union of Greai Britain and lrtland. Pension cosls are included in the year in which ihey are paid. Page 6
Bristo Baptist Church SCIO Notes to the financial statements For the yew en(kd 31 Mar¢h 2025 2. Triisaeilo#s wilh TThteeJ 2024 Remuner1 paid 10 . Remune.0Tr pid IL Remuneration pid for Llcanin -Rernuneralion pjid to -R¢rnutwthiom lo .RanunttAli(m to 4V2Y2 5219 4286 ISS."21Y 671 ire ora Tntytr¢, ¢hur¢b d¢onu ' lw of * Trrt Corehweb & 97d1 woperty 2.410 R¢rnun¢raiion is in with th¢ Chmiics and Tntyt¢¢ In%rstyn¢ni Ismilmdl Aa 2005. Autt¥xily io remuner•le these individua15 is within the thurth's c4)n5tilution. Afe in pjxy for thi5 W. No balan rel•iin8 lo 1rxrwliS were OuNdIng al year rj(2024.. None) No eharily Iruske rttei41 p•ymeni ofexpw12024'. Nc¢K). a TnL#¢¢ of BriAo Baptist Cbwth SCIO. ¢hair and • tslL¢ oCth¢ tsity Khanko Ini¢rnaiion IiIKII. a charity based in sc19nd set up io sw BtthtsdA Khmko Found10. a children's 1me •)d schcol in Manipur. North EASI Inth'a. The churth sometinx5 8ives s)n•tions to BKI. In the the (urth 8ifted i cLMnputer A5Cla(ed ftware to EIKI c051iTr8 £490. alon8 with £159 of S110 to the church to pay on to BKI, of which had bttn PAid on by 31 MJr¢h 2025 Alihou8h ihere is a o)nfli¢t ofinteresi in this else, this (flIC4 is miliwcd through the Tretsur being prrsM who makin8 y (kAllOn% 50 iha, ol innuEnc£ de¢i510J15 4iKbui (lonaliws to IJKI. The Ir4e nwThber of anploytts durin8 the )ry WAS I (2024.. 21. No ¢n]pk>yff rettld remuneration ofm(we than £60.OLXI dunn8 the . 4. Uoreilrl¢led Bl•n¢e #l Re¢¢lpts P•yAenl¥ Trnnsfers 31.03.25 Gencrnl fund Deslsndledfvn 5alarics fund Fabri¢ fun 89.559 173.412 (120.855) 1157) 30,0(K) 26.028 979 27.(107 Trfl nyulrIcit f¥lldi 145.587 174.391 1120.855} 198.966 The G¢neralJffd reyuents 1 inL¥xne eXp"tUre to tthe for xtivitie5 of the drIty. th th those for which fiing 1$ remrickd. Th¢ I'abrlrlund rtw¢sents All incLyn¢ ¥Ad dHiw¢d by fLV the r¢p•irs maintcrthnc¢ ofproperry h¢ld by lh¢ chur The larIt&•d r¢pr¢s¢nls an am(ni •8d by ihe thwch con8reyKm (o b¢ 1th covu sdwy ¢osis. S. ReJ¢rl¢ied fMJd• Bl•#¢e •1 OIW4 Rteelpts P•ywe4 B•lin¢e •1 31.03.25 TrnAJfe 95 2.808 159 1253) (i) 2,914 928 11amiln J4 Fair Tru51 4.831 14.700) 157 Totll ruirltitd (4953) 157 9,017 £rplArytlov Beihejdo Khanhofund . fund5 rtteived by mcmbers [( PAssin8 (m the Iletheth Khwthho dwily in Indi4 niainly fnjm ¢Jonaiions 8alhered at ¢hurth Cnts Homilionfynd . fvNd5 to mainlain and Supp¢ missionaries in Sc4Alan Cromerfund . WfPTf5ffjts run5 f(x the 51W oCkKal missi(ffi th¢ 5YlVXt of th¢ B¢ththy Cwe and Caf¢ Churth. Falr Tnuifvnd - r¢pr¢seAts Cunds available f(ff the of ClYiim EthKion. A si8nificAni amc4th1 from this fund %¢d to fla¢ 12ft) Arneil The a$Slated slwe ofthe TeDtAI cOme frorn this is lo ix credTied th¢ resiri¢*d fund.
Bristo Baptist Church SCIO Notes to the financial statements For the year ended 31 March 2025 Penslon obllgallons Th¢ Church is an ¢mployer parttcipatin8 in i Pu10n scheme known as ihe Baptist Pension Scheme ('Ihe Scheme"). The Scheme is a separate legal eniity which is adminisieThl by the Pension Truslee (Bapiist Pension Trust Limited). The church staff are eligible to join th¢ S¢h¢me. P¢Dsion provision is being made through a D¢fffied Contribution (DC) Plan within the Scheme. In genernl, m¢mb¢rs pay 80/0 of their Pensionable Income and employers pay 6Vo of members, Pensionable Income into individual pension accounts. In addilion, the ¢mploy¢r pay5 a further 4% of Pensionable Incomt to cover tkath in Service Ben¢fits, administrntion ¢08ts, and an associated insurance policy whi¢h provides income proiection for Scheme members in the event thai they are unable lo w¢)rk due lo lon8-temi incapacity. 7. Major Projects During ihe year ihe following major capttal projects were ¢arrie4J 1. - Installation of new and enhanced CCTV and sensors - Inslallation of new sound sy$iem (Speakers, s, fftern and other ilem$) Page 8