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 chu￿h. 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 chU￿h 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 S￿dY 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 Y￿r.
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 matt￿S 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 trU￿e¢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¢s*n•¢¢th R¢sirl¢ltd
Cw
fvnd
funds
Rest•led
2024
Tol•l
2013
Toi*l
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 dort￿10n
Other In￿Me
Inieresi
3S646
10.4
35,646 40.126
i￿180
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
St*ff costs
(ir055 5darKs and En)ployefs NICS
P¢rtsion CLMiribuiions IEmployer)
Staff re1￿Cd 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
$074
991
Equipm￿1
Tekphone and iTriernet
Church repair5 qnd mainknanc¢
ChuKh flai repairs. property m8mt & ￿her costs
E￿ Crasy repaws. m8ml. inswwKe & Its costs
Ameil Drive ¥epairs. prwy m8ml, Insu￿ & costs
Chw¢h ¢￿￿tr
Cleanin8 supplies
control
Gardenin8 services
Mljslon Ind Mlnlslrl¢J
BIJS ftts And Bl1$ 8ss¢mbly f
F¢¢s and sUb￿rIPl10nS
Mission and mini5trie5
Pulpii 5uWy
Childrcns work {fvnded by the Fair Trust)
Fcllowship fi￿d (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
I20￿55
$2357
232 $3,768
157
2.084
SurpluslldefKit) 4fter ¢r4nsfeYs
T￿￿1 funds brougbt forw*rd
CIoslnE fund b*l*nce
S2￿00
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 b*l*nees
154315
53.768 207.913
152.131
154.215
Represertied by:
Unrulrlt¢ed
C￿¢￿1
Ik%i8nai¢d. S•lari¢s
DeSiW￿￿d- 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
Si*ltmtnl of wets #t JI M*rth 2023
Flied (•1 eNI)
Chur¢h. including Ch￿￿h ft•l (2013 V￿￿xb>
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
Siit*meot ofM*bWthI *¢ 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 TTh*teeJ
2024
Remuner￿1￿ 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
' l*w of * Trrt Corehweb & ￿97d￿￿￿1 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 1rxrwli￿S were OuN￿dIng al year rj￿(2024.. None)
No eharily Iruske rttei*41 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 sc￿19nd set up io sw BtthtsdA Khmko Found￿10￿. a children's 1￿me •)d schcol in Manipur.
North EASI Inth'a. The churth sometinx5 8ives s*)n•tions to BKI. In the the (*urth 8ifted i cLMnputer A5￿Cla(ed
ftware to EIKI c051iTr8 £490. alon8 with £159 of S￿￿110￿ 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 (k￿AllOn% 50 iha,
ol innuEnc£ de¢i510J15 4iKbui (lonaliws to IJKI.
The I￿r4e nwThber of anploytts durin8 the )ry WAS I (2024.. 21.
No ¢n]pk>yff rettl￿d remuneration ofm(we than £60.OLXI dunn8 the ￿.
4. Uoreilrl¢led
B*l•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
Trf*l ￿nyulrIcit￿ f¥lldi
145.587
174.391
1120.855}
198.966
The G¢neralJ*ffd reyuents ￿1 inL¥xne eXp￿"tUre to tthe for￿ xtivitie5 of the d￿rIty. th th
those for which fi￿￿ing 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 •8￿d by ihe thwch con8reyKm (o b¢ ￿1th ￿ covu sdwy ¢osis.
S. ReJ¢rl¢ied fMJd•
B*l•#¢e •1
OIW4 Rteelpts P•ywe4
B•lin¢e •1
31.03.25
TrnAJfe
95
2.808
159
1253)
(i)
2,914
928
11amil￿n
J4
Fair Tru51
4.831
14.700)
157
Totll ruirltitd
(4953)
157
9,017
£rplAryt*lov
Beihejdo Khan*hofund . fund5 rtteived by mcmbers [(￿ PAssin8 (m ￿ the Iletheth Khwthho dwily in
Indi4 niainly fnjm ¢Jonaiions 8alhered at ¢hurth C￿nts
Homilionfynd . fvNd5 to mainlain and Supp￿¢ missionaries in Sc4Alan
Cromerfund . WfPTf5ffjts run￿5 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 ClYi*im EthK*ion. A si8nificAni amc4th1 from this fund
%¢d to fla¢ ￿ 12ft) Arneil The a$S￿lated 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 Pu￿10n 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