Scottish Charity No. SC052949
Linwood Baptist Church
Trustces, Report and Financial Statements
Year Ended 31 December 2024
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Linwood Ba
tist Church
ConteDts of the Financial Statementsfor rheyear emled 3J December 2024
Page
Report of the Trustees
Report of the Independent Examin¢r
Reeeipls and Payments Account
Statement of BAl#nces
Notes to the Financial Stat¢ments

Linwood Baptist Church
Report of the Trusteesfor the year ended 31 December 2024
The Trustees are pleased to present their report together with the financial statements of the church for the
yeaT ended 31 December 2024.
Status of Charity ROverni￿g document
Linw(x)d Baptist Church SCIO 15 a Scottish Charitable Incorporated Organisation (SCIO) (SC052949). It
was registered in its Cli￿ent legal forni on 15 November 2023. The chariry was previously an
UninwrpoTated Organisation (SC008676) but changed its legal fomi to a SCIO. The assets of the
unincorporated association were transferred to the SCIO on l April 2024.
Bankers
Virgin Money
I Caus¢yside Street
Dunn Square
Paisley
PAI IUW
Alms gnd aifiliAtion
The aims of th¢ church are in line with its Missiort Statement
'The making and maluring of disciples of
Jesus Christ in the power of ihe Holy Spirii io the glory of God,. The church is aifiliated lo the BAptist
Union of Swtland.
Trnjteej and Office Bearers
The Church is congregalioiial in puli¥y aiid ils day lo duy runnin¥ is und¢rtak¢n by ilie orri¥r Bedrers {Ilie
Truslee5} the DedL'ons Court. The O￿LLe Bearers who setved during Ihe year and lo ihe d￿¢ ol this
report were as follows:
Trus¢ees
Church CoHncil.'
The Church and Manse buildings are held in the name of Linwood Baptist Church SCIO, And in the event
of cessation of the Church, any asseL8 will be allocated to charitable purposes.
Appointment ofTrusteeJ
New Trustees are nominated for appointment by the existing Truslees. There is no fixed tertn for
Trusteeship. Prior to their appointment, new Trustees would have served the church for some time in
various roles and would be familiar with the church'$ values, its aims and objectives as well as its day-tO-
day op¢r4tions. As part of their induction programme, new Trustees are required to understand their
statutory responsibilities.
Page

Linwood Baptist Church
Report of the Trustee$for Ihe year ended 31 December 2024
Achievements and perforniance
The church meets together in the building for Sunday Morning services and monthly evening services.
During the week, the Pastor, tnembers & friends can participate in an online prayer meeting by using the
ZOOM facility. The Pastor also transmits his sernions to members and friends who are yn4bl¢ to attend
Sunday services by ulilising Facebook and What's app.
Other events of note include the following:
In relation lo Community Foc￿Sed Activities:
The church continues to be used for a community health projecl. This health group meets onc¢
wcek. The churcli Is dlsu used by a Crdft group which meets once a week.
The chiirch is open once a week for most of the year to provide a place and lime where people can
meet, enjoy wannth & hot food.
The Pastor will retire from hi5 post on 315t March 2025. and the process of searching for a new
pastor will be pui in motion from then.
In relAtion to funding..
The total income for the cutTenl year has decreased compAred to last yellr.
Fin*ncl#l review
Prlnclpalso#rces offmndlnx
The church r￿CIv¢S ils funding from ChU￿h members and friends by way of weekly offerings and Gift Aid
donations.
RL¥uli.fffjr iheyear
As a resiilt of a deficit for the year of Ll 0,26¥ (2023.. deficit of £1,119), total res¢rves al 31 DeCem￿r 2024
amounted to £6.043 (2023.. £16,311). The general fund at 31 December 2024 amountrd to £6.043 (2023..
£14,800) and ihe resiricted fund amounted to £nil (2023.. £1,511).
The Trustees continue lo encourage the membeT5hip lo maintain & in¢￿a5¢ Ih¢ir giving Whe￿ p055ible at
the Annual Bu5inc55 Mcelin8.
ReJerves
1115 the policy of the church Aim lo maintain unrestricted funds that is, funds not committed or invested in
fixed assets. &t a level which equatcs to approximatcly thrcc monih's unrc5trictcd cxpenditur¢. This allows
suIYicicnt funds to cnable the ongoing work of tlie churcli to be maiiilained. The unrestri¢ted G¢neral fui)d
on page 5 aiid note 5 at 31 D¢cemb¢r2024 #muunlcd lo £6,043 (2023- £14,800) and w¢re below th¢ roquired
level.
On behalf of the Trustees
2025
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Linwood Baptist Church
Report of the Independent Examiner to the Trusteesfor iheyear ended 31 December 2024
I report on the accounts of the church for the year ended 31 December 2024 which are sei out on pages 4
to7.
Respecdve re5PODsibi]ities of trustees and examiner
The Charity's Trustces are responsible for the preparation of the accounts in accordance with the tern)s of
the Charitics and Trt￿tee Investment {Scotland) Act 2005 and the Charities Accounts (Scotland)
R¢gulations 2(Xi6 (as amrnded). The Chariry's T￿SteeS consider that the audit requirement of Regulaiion
l O(1 ) (d) of th¢ Accounis Regulations does not apply. It is my responsibiliry io examine the accounts as
requiredunder section 44{1) (c) of the Act and to stste whelherparti¢ui&rmatters have come io my attention.
Basls of Independent ex4mlner'$ Statement
My examination is carricd out in accordance with Regulation I l of thc Charities Accounts (Scotland)
Regulations 2(K)6 (as amended). An examtnation includes a review of the accounting records kq)t by the
chaTity and a wmparison of the accounts presented with those re¢ords. It also in¢lud¢s ¢onsideration of
any unusual items or disclosure5 in the accounis, and seeks explanations frorn the trustees concerning su¢h
matters. The procedures undertaken do not provide all the evidence thai would be requiTed in an audit. and
consequently I do not express an audit opinion on the view given by the accounts.
Independent ExAmlner'5 StAtement
In the cours¢ of my cxarnination, no mattcr has comc to my attcntion
. whirh giv¢s me reasonablc cause to believe that in any material respeci ihe requirernenis..
to keep ac¢ounting rttords in accordance with SeclioTr 44(1) (a) of the 2005 Act and Regulation 4
of ihe 2006 A¢eounts Regulations (as atnended), and
lo prepare accounts which accoTd with th¢ a¢countin8 r￿ordS and comply with Regulation 9 of the
2006 Accounts Regulations (a8 amended)
hav¢ not been mct, or
2. to which. irL my Opinio￿ attention should be drawn in order to enable a proper understsnding of the
accounts (o be reached.
Inn¢s & Partners Limited
Chartered Certified Accountants
Innes House
18 Shairps Business PArk
Houstoun Road
Livimgston
EH54 5FD
Dat¢..
2025
Page 3
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Innes & Partners
Charterwl Cerrifie41 At￿OUrtarrts

Linwood Baptist Church
R￿eipts and Payments Accountfor the year ended 31 December 2024
Notes
Gener41
fund
Restricted
fund
2024
Total
2023
Totgl
Receipts
G¢ner&l offerings
Gift Aid offerings
Gift Aid tax reba
Gifts
Donations
Grants
Interest
5,949
20.880
4.629
2.015
1,244
5,949
20,880
4.629
2,015
1244
4,051
18,830
4,841
6266
4,000
Totsl receipts
34,836
34,836
38.101
Payments
stsff costs
Manse expenses
Ekctricily and gas
Insurances
CJift8 and donatw)ns
Maintenance
MIs￿lIAnC0u9 ¢xpens¢5
Independent Examinerfs fee
Professional fees
Pruf¢ssional fees r¢ form81ion of SCIO
Licence tee
29,926
2,095
2.149
2,355
889
761
380
822
468
2,230
1.518
29.926
2,OY5
3J49
26J19
1,714
3203
2,415
266
2.484
415
630
766
745
263
1.200
1300
761
380
822
2,230
1,518
Totsl p&ymtnts
43,593
45,104
39220
SurpluJ/(Deflclt) ftir the year
Tot￿ funds bry)ught fonvard
Total fundJ earried fonvard
(8,757)
14,800
(1,511) (10368)
16Jll
(1,119)
17.430
6,043
6,043
16Jll
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Linwood Baptist Church
Statement of BalAnces as at 3J December 2024
2024
2023
Opening
bAlgDce
(Deficit)
for yeAr
Closing
bglAn¢e
Opening (Der￿lt>
b￿allee
for year
Closing
balanet
BADk And
16.31
(10,268)
6,043
17,430
(1,119)
16,311
TO¢￿ *gsets
16Jll
(111,26¥)
6,(M3
17.430
(1,119)
16.311
Represented by:
Unrestricled fu￿1
General fund
Reslricted
Restrict¢d fund
6,043
14.800
6.043
Statement of ￿9¢18 (at valuation)
Church
Manse
600.000
loo,000
700,000
600,000
100,000
700,000
Gift Aid du¢ (￿(Im￿le)
5.946
5.946
4,629
4.629
StAtement of ligbilitieB
Independent examinerfs fees
Professional fees
HMRC- PAYE
762
276
690
132
270
1,038
.092
The financial statement5 on pa8es 4 to 7 were approved by the Trustees on
s]￿ed on thcir bchalf by thc undernol¢d:
206(.fv41.... 2025 at
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Linwood Baptist Church
Notes to the financial stAtementsfor ihe ￿ar ended 31 December 2024
Accounting polieies
AccoMntin% convenlion
Th¢ financial 5tat¢mcnts havc bccn pr¢pared undeT the histOTical cost convention, and in accordance with the Charities
Aeeounts {Scotland) Regulations 2006 las amended).
Basis offinanciol slal*meHts
The financial siatements hawe been preparol on a r¢¢¢ipls and paym¢nts b&8iS.
Church Income
All voluntary incom< ino)me from tax rttoverie5 on Gift Aid and bank interest is accounted for when received.
Recelpts andpaymenLS aecuunl
For the purpose of thc R￿elp1S and Pa￿nts account as showm on page 4. fvnd5 are defined as follows:
Unrestricted ￿ndS comprise grants and oth¢r in￿rne received for the objttts of the church withoui fvrther S￿]ficd
Purpose and arc available as 8cncrnl fijnds.
Re$¢ri¢l¢d funds compris¢ incofft¢ which has been receiv￿ for the Obj￿15 of thc church and specified for a restricted
purpose within ih¢se objects by the donor.
2. Tr*nMeti(trrts wlth Truste
There were no transactions wilh the Trusl¢u during ih¢ ¢nding 31 Dettmber 2024 (2023: nil). Thc Minister is a
trustee and his remuneration is disclos￿ below. This was in Lxjnnection wilh his pastoral wotK noi his role as a
Trustee.
3. Sthff ¢￿1$ #nd numberj
2024
2023
Gross salary and employers Nl
Pension contributions
Pcn5ion Ikficicncy contributions
26,295
3,621
10
22,944
3,363
12
29.920
26J19
The averA8e number of employ¢eg during the year was l (202J'. l ).
4. Glfts donatl•n$
General Rtstrlcted
fund$
nds
Totil
2024
Total
2023
Bapt15E Union of Scotland
Tear￿nd
300
589
31
900
266
889
12IM
266
p￿e6

Linwood Baptist Church
Notes to the financial statementsfor the year ended 31 December 2024
Unrestri¢t¢d fund5
Balance at
31.12.24
01.01.24
R¢¢elpts P*yments
Gtnergl fynd
14.800
34.836
(43,593)
6,043
Total unrestrleted fllnds
14,800
34,836
(43,593)
6,043
The GEneralfund en¢oTnpas5es all incorne and expenditure relating to the priTnary f￿￿5 activities of the chariiy.
6. Restrkt¢d fundg
Balance gt
01.01.24
B41affj¢e at
31.12.24
Re¢elpts Piymemts
Collections for third parties
Wgrm spaces fvnd
Trt*l restrieted funds
1,200
(1,2001
The Cc>lleclionsfor ihirdparliesfund represents money donated by the ¢(￿gregatIOn for a specific third purty.
The Warm spac¢s.fNvd r¢pr¢%n15 mon¢y r￿1v￿ for th¢ provi5i0n of a WBTTtI space for people irt the community.
7. Ptnslon obllgAtlonJ
The Church is a participating employer the Baptisi Pension Scheme {'%he Scheme"). which is a separate It￿1 entity
administered by the Pension Trustee {Baptist Pen$iort Trust Lirnited). The Scheme, previously known as the Baptist
Minist¢rs Pcnsion Fund, startcd in 1925. At the beginning of the financial year, thc 5chcme compri￿d of a d¢fined
nefits scheme which w#5 ¢lusul lu fulur¢ 4i¥Tu¥I vn 31 Ikn¢mFKr 2011 und # d¢fined contribuliun plwi whiLh was
opened in January 2012.The assets of the Scheme are held Separately from those of the Employer and the other
participating employers.
For the currenl financial year. the pension provision for members of the Scheme is being made through the Defined
Contribution IDC} Plan. In gcncral. m¢mbcr5 pay 8OA of their Pensionabl¢ Incom¢ and ¢rnploy¢r$ pay 60h of member$,
Pensionable InLome intu individual pension dcLounts, whiLh are operu1￿ and maria8ed on behalf of the Pension
Tr￿Siee by Broadsione Corporate Benefits Ltd. In addition, Ihe ernployer PAYS a fvrther 40/0 of Pensionable Income io
cover Death in service Benefits, adminisiralion c￿st8, and an as$ociated insurance policy which provides income
protection f(￿ Scheme members if they are unable to work due to lon8-term in¢8p*eity. This income protection policy
has insured by the Baptist Union of Grettt Britain with Aviva Limited. Furthermore, member5 of the Basic Section
pay reduced contributions of 5O/D of Pensionable Incorne, and their employer5 g41so pay a total of 50/0.
In October 2024. the insurance company Just Group completed a buy out of the liabilities of the ¢losed defined benefit
heme. From that d4te any remaining liability of the participating ￿herne metnbers to defined F£nefit scheme ceased
nd the £1 pcr month drficit contribution3 payabl¢ by th¢ p4rti¢ipating Employers which were agrecd in the recoyery
plan approved in Au¥us1 2022 ulso Leased from ihat ijdle. Adminislralion of the closed defined benefit scheme
transferred froTn the pension tru51ees to Just Group from that date.
Page 7