Scoltish Ch¢7rity No. SC053027
Dalkeith Baptist Church SCIO
Trustees, Report and Financial Statements
For ihe Year ended 31 December 2024
|+P
Innes & Partners
ChartÈred Cert(fial Accwntants

Dalkeith Ba
tist Church SCIO
Contents of the Financial Statementsfvr ihe year ended 31 December 202J
Page
R¢port of the TTUStees
R¢port of the Independent Examin¢r
Receipts and Payll)¢nts Account
Sia¢¢ment of BaIances
Not¢5 to thc Financi81 Statements

Dalkeith Ba
tist Church SCIO
Rew)rt of the Trustee5Aor iIE}'ear ended 31 Deceniber 2024
The Trn$tces ar¢ pleased lo present I]￿1r report together witli thc finJnciaI slaleinents of Ilie church for th
year elided 31 tk¢¢n)b¢r 21124.
Prineii)thl office
Nortli Wi'nd
Dalk'cith
Midlothian
EH22 IJE
Bankers
Ro}'al Btuik" ofscotlaiid pl¢
63 Hj'gli Str¢¢t
Dalkcith
Midloihian
EH22 IJA
Sta¢us of Chllrily and governing (locument
DalK'eiih Baplisi Church (SCIO) is established bi. Constitution. agTeed b). cliurch tsiember5 011 I Ihiober
2023 &iid approi'ed b}" Ilic O(fice of tlic Scottish Chwity, Regulaior on 21 Deceinber 2023. The Scottish
Chariti, Nuiiiber ofthe SCIO 15 SC11fj31127
Th¢ SCIO was set up to replace Dalkeiih Bapligl Church (SC￿64721, M'hicli I￿aS an unincorporaied
charity (UV AI. A date of .1 l March 2024 iir8S designated. gnd approved, for die tTansfer of Assets and
LiabililT¢S from DalL.eith Bapb"5t ChiLrcli to Dalk"eith Baptist Chiircli SCIO. 'lknese ￿Ount5 are tlierefore
blei)dcd' At￿unIS for tlic Iwo charities during 2U24.
Aim% Mt'rilixtiDn
Tlie ('.hurch proi'ides an cnviromneiil and a place for members lo worship aiid to ¢N)re$s their faiib lli the
Lord Jesiis Christ. The Church also gives support to ￿¢¢1 the ph}.$1¢￿ at)d spiritual rt￿d$ of members,
based on the te￿hings ¢0111oined in tlie Llible. The Church also supports activities involving the local
niii)iinit)', as well as tliose involving i)alioiiai and iiiternatioiial bodies.
The c.hurch is a m¢mher of the Bapli5t Uiiion ol Scoilaiid. A contribution is paid to ihc Scolti5h Baplisl
Fuiid wliich proi'idcs rcsources wliicli are avoilable to all ttienjber cburches ofihe BUS.
Offi¢e Benrer$ Trustees
Ttie Trustees who served diiring the year and to tl)e date of tliis repori Are listed below.
Tlie Truslees oftlie UVA, uiilil 31 Marcli 2024, Ivere tlie first tlree olthosc 118med below.
The Ttuslees of tlie SCIO are the ill•nbers of the Leadersmp group. compnsing all those named below.
Pastor
Chiirch Secrelgry
TreasLirer
TIIL prupLrii IiLld bi. tlic Cliiii'cli is iioii iii i1iL iidlllL of IliL SCIO
Appointment of ￿adership Group
Thc elcction of the Leader511ip takes place every four y¢ar5. Membcrs of tlio group must stand doThn from
wsilAviis bul dj¥ ¥ligiblr fvi i¥*l¢bliuii. All fvl¥iiib¥is vf LI￿ Cliuikn'li uiuy vl¥¥lLd. Aypiupiiultr
candidates should iionlla]1￿ liave beeii actllre iii Christian w'ot&. for al least two )'ears and have
demoiislrated their full iiiNo1￿.cmeDt in ilie life of th¢ Chur¢h through r¢gular attendance at th¢ Sunda>.
servi¢¢s wid pra!'¢r meelings for at l¢a$t on¢ vear. Those who havc attractcd tlie sUPPOrt of at least sixtN'
per¢ent of the meinbers voting shall be iniFitcd to scryc on tlic group. Bctwccn clcclion5, thc Lcadcrship
May be iiicr¢as¢d in number for tlie rel￿aInder of tlic Iirni of oificc bTr' clcclion or co-oplioii, subjccl to
r￿¢]VIng th¢ &ipport of al least sixty, pcrccnl of tliose atlcnding the Church M¢etin8.
Pase I

Dalkeith Ba
tist Church SCIO
Repoi* of the Trustees]or ihe year ¢pTd¢d 31 Deceniber ?094
Induction and training of nejv ita(lership Groui) membery
Tliere is no FL)nnal i1￿￿eti011 ￿ld trkiniiig ￿qUired for n¢ii' iiiembets. Givcii diol all iiem. member5 of th¢
group ￿"ll1 have b¢¢Ji members of th¢ Cliur¢h for a i)Lllnb¢r of years, li is expected tl)at the! will be
familiar ii'ith diose a¢tii'iti¢s wliich for]n of tli¢ lif¢ of th¢ Church. Furthcr COiiiFetence is dcs.c1o￿d
dwough -oil tlic job. ¢%p¢ri¢n¢¢ and guidanc¢. Th¢ mairt purposes of Ilic group wc to assi3t thc Pastor in
th¢ pastoral carc ol Ihc congrcgalioii, to c0115idcr futurc dircctioiis for th¢ congr¢galioiiat lif¢ and lo
ovcwc Ilic practical administration of thc Cliurch, incliidins financ¢, fabric wid the arraiigeii)ciits for
meetings a)d scThTrc¢s.
Non¢ of tli¢ membors of the group re¢eive an}. honorariuni for tlieir work. Ai)v volunt¢¢TS ivho help in
orgai)i5iiig N'¢iils do iiol rtyYii'¢ 411) r¢i)iuiKratioii oLI)er tl)an r¢iiiiburs¢d expciises.
ALhith'emeftts llnd perfomianee
Tlie nuinber of ]nenibers of tlic fellowsliip winain¢d fairls. stali¢ duriiig tlie vear bul we iTr¢r¢ eucouraged
b!. Ilie faithful participalioi) of Illose iiieinbers iii cliur¢li aclivili¢s and by their ￿O￿th in gr￿. We hai'e
b¢¢ii aicouraged by Ille participalioii ofvounger people loo.
Tliertt was conliiiued a¢livity' in co-operalioii wilh local cl)wclies in 2024. and uLlivil)' in c0-0￿r￿Li￿n
with otlier I￿31 ¢harili¢s also (x)nlinu¢d during di¢ )'¢ar. with th¢ pre￿1&￿5 L￿.u1¥ used ￿. Hori4uns
recover), café, A17h¢in)er's dellientia cafe and ib¢ Red Cross.
T]ie rulli)iiig of ¥n Alplia cout7¢ diiriiig Ihe aulutnii provided Jn opportunity. for ihc involvement of a
wider circle of members wid tliere wlls an encouraging iiwnber of arteiidees.
Rcceni monilis. iii 2025. have $¢en art eftcouraging iA¢rea$e in a¢tend&iceg on Swidavs.
We ¢￿illnUe lo fac¢ il)¢ future confidciii in the pow¢r, sovcr¢igiity and faiilifulii¢ss of Ilic God ivhotll W¢
love and seryc,
FinaDcIMI rei'leTh'
PrinL'ipul sour¢'es of]undlng
Donations received from members of the Churcli fonn ilie maui source of income ol tlie Church. As a
registered charih., tlie cliurcli also reclaims &'ft Aid froin HMRC. Tlie churcli also received a small
)iouiit of interest froill funds held on deposit in 2U24.
Resultsfor ih¢y¥ar
The financial statements for Ihe year are Sel out in pages 4 to 8. The Receipts and Pavment$ Accounl on
page 4 refiects a dcficit of 125.017 12023". dcficil of £4,962). Total reserves as at 31 tk¢en)bff 2024
wcre. £llll.S11.1 (21123. *105.522). Iviili a gciieral lund of £28.882 12V13. £J3.012) and Kstrici¢d funds of
£51,624 (2023.. £52:J I n)
ResenY$
The policv of the Cliurcli is lo aim to mllinlain iiire5tricted fuiids M'liicli are sutricieiit to ¢over two
moiiilis runiiiiig costs of tlic Cliurcli. The curreilt level of resen'e5 mee15 this aiiii. Wicre donolKons are
reccivcd Th'iih 5￿Cl(1C instruclioiis allxlicd, tlien il)e leadership group ensure5 thai tlie don8ts011 is Us￿1
for ihe purpose os speeified.
OD I￿hlIff of the'l'riisteeg
Datc..
Pog¢ 2

Dalkeith Ba
tist Church SCIO
Report of the Independent Examiner to the Trnsteesfor ihe year ended 31 December 2024
I rq)ort on the accounts of the charity for the year ended 31 Decanber 2024 which are set out on pagcs 4
to8.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible tor the preparation of the ticcounts in accordance with the tern￿ of
the Charities and -frusle¢ Inveslmenl (Scotland) Act 2005 and the Charities Accounts (Scotland)
Kegulations 2006 (as amended). The ¢harity tn￿teeS consider that the audit requirement of Regulation
10(l) (d) uf the 2006 Accounrs Regulationg does not apply. It is my responsibility lo examine the
accounts as reqlured under section 44{1) (c) of the Act 3nd to stale whethei particular matt¢rs havc come
to my attention.
Basis of independent examiner's statement
My examillation ts carried out in ￿e0rdance with Regulation I l of the Chai'ities AcLLTrunls (Scotland)
Rewulations 2006 (as amended). An cxamination includ¢s a review of the accounting records kept by the
charity and 4 comparison of th¢ accounts pr¥5Clltcd with those reeords. li also includes consideration of
any unusuaI items or di.8closures in the accounts and seeks explanations frotn the trus￿e5 concerning such
matters. The procedures undertaken do not provide all the evidence that would bc requir￿ in an audit,
and Consequently I do Llot express an audii opinion on the vicw given by th¢ ac¢ounls.
Independtnt Examlner's Statement
In the course of my examination. no matter ha5 come to my attention other than that disclosed below:
which gives mc reasonable cause lo believe that in any material respect th¢ requiremenL8.'
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Art and R¢gulation 4
of the 2006 Accounts Re8ulalions (as amend¢d}, and
to prepar¢ accounts which accord with th¢ tlLcvulliing records and comply witb Regulats'on 9 of
the 2006 Accounts Regulations (as £unended)
have not been mct, or
2. to which. in my opinion. attention should be drawn in order to enable a proper understanding of the
accounts lo bc reu¥hed.
Inncs & Partners Limited
Chartered Certified Accountants
Innes House
18 Shairps Business P
Houstoun Road
Livingston
EH54 5FD
Dafr:& May 2025
Pa8¢ 3
l+P
Innes & Partners
Charter￿1 cErU1￿ Accwntants

Dalkeith Baptist Church SCIO
Reeeipts 8Trd Paym¢nt5 Acro￿￿1
For the year ended 31 December 2024
Unr¢strAetsd R¢stAtted
funda
Tot•1
2024
2•23
Not
Rttelpts
Offerin8s. bat)k
Offerin8s- l(*)se
Gift Aid r¢¢lAimed
Oihrr dLTrnatiuns
Bunk inler¥s1
55,891
9,388
13,354
55Wi
9J88
13 J54
17,694
691
60,610
13,408
16,729
12,063
286
2,363
691
Toi•l r¢ttlpts
93,764
3,254
97018
103,098
Paymentg
Staff costs
Donations ond 8ifts
Repairs and rnaintcnanrt
Heat. light and insurdnce
Cleanin8
Rates and woter
Priniin& wsts8e swlon
FdluwshLP 8iJL8
Rl￿urcC [r￿erials
Independent examSnailon ftes
Telephone
Sundry ¢xp¢nditure
Flowen
ProfeJ%iQn￿ fees
Licences
41.612
12,071
l2,954
22,017
8.646
3,869
41,612
16J06
12,954
22,017
8.046
3J69
39,716
10,944
8,956
18.897
8,317
3,785
1.159
3.880
4.100
792
603
1.553
418
3,6111
1.059
4,235
5.330
2.648
870
687
1,172
5,350
2.648
870
1.172
386
Total payrnents
117.800
4235
122,035
108,060
N¢t (d¢fid¢)1surpluJ fw the year
Transfers
(24036)
195)
{24.131)
1981)
95
(25,017)
14.962)
Net mov•ment In fullds after trnnjfen
(886)
(25.017)
14.962)
Total fijnds tmjght forward
53,012
52.510
105.422
110,484
Total thrnds rarried forw•rd
28.882
Sl.624
8OJOS
10SJ22
(Nole JJ INole 6)
The notes on pa8es 6 to 8 forni kwrt of these finartCiAI sthtem¢rtlS.
Page 4

Dall(eith Baptist Church SCIO
ststement of BAl*n¢es
As at 31 Decanber 2024
2024
Opellijtg ID¢fidt)
balanc¢
for year
2023
(Dcfidl) Clojiwg
rymr
balante
N(¢¢s
Ckxing
b*laD¢¢
b*l¥n¢¢
CAth W9ts¢es
105,522 (25,017}
8OW5
110.484
14,9621 105,522
Total *s$ets held
105,512
(25J)I
80,505
110,484 105,522
4,962
Unrestrict¢d funds
Restricted funds
28082
51,623
811J115
53.012
52,$10
105,522
St*tern•nt of wets It 31 Deeembtr 2024
Fired
Freehold [￿Perty, church and manse
Theproperile.T were revalued In 21115.
540,000
540,000
Currenl
Gifl Sid due
2,096
542,1196
2,107
542.107
St*itJnent olllalAll¢l¢J *t JI Dettmber 2024
Invol￿5 due tor ￿Yrn￿t
2,028
870
Th¢ fLnanrial 3thtemcn(s on PAges 4 to 8 were arOr0v￿ by the Trustees on 7.1 May 2025 and siBned on their
bchalf by the undernotcd:
Th¢ not￿ on pa8eJ 6 to 8 fonn tmrt of Ihesc financial stht¢ments.
Page 5

Dalkeith Baptist Church SCIO
Notes lo the Financial Statementsfor ihe year ended 3J December 2024
l. A¢¢ounting pollde8
Ateounilng Con￿ni10￿
The financial stsiements have been prepared under the historieal cost convention, and in accordance with
the Charities Accounts (Scotland) Kegulations 2006 (&s amended).
offinartcial sthlements
The financial statsments havc bccn prepared on a receipts and payments b￿15.
All income And expenses arc aCC(Wnt￿ for when received or paid.
For the PUTW)$e of the Receipts and Paynents Account as shown on page 4. funds are defined as follows:
UnreBtrieted funds Comprise grants other income received for tho obj￿t$ of the (hU￿h without
further specified purpose and available as gcnernl funds.
RestrScted funds represent incorne which has been received for the objects of the Charity and St￿GIr1ed
for a restricted PUTP05e within these objects by ihe donor.
Page 6

Dall(eith Baptist Church SCIO
Noles to the FiDaneial Statementsfor the year epded3J Décember 2024
2. vlith Tru5toes
Remuneration was paid fy)
for his work as the Pastcr. amounting lo ￿37.3￿ {2023: £35.610}.
pen4ion payments of £4.31] 12023.. £4,094) and reimbuned expenses of £1.193 12023: £478}. No other
ext)eiises were Daid to the TrnSt￿ duttno the vear(2023'. nil) in iheir caDgcity as TnLStees.
3. Staff t￿ts and numblfs
2024
2023
Gross salatiC5
Pension contributi(ms
Pensitx Defi¢il Pa￿nent
37JflO
4Jll
35,610
4.094
12
41.612
39,716
Th¢ Avero8e number of employe¢s during th¢ y¢4r was l {2023: 1).
4. Don*tlons Ind x1ft5
Unre51rfrted
fun
Reslrlded
fun
2024
TotAI
2023
Tot•1
SLX)tti%h RAPtisi Fund
Baptiyt Missionary Society
Storehwse
Ccffipas5ion UK
D¢thny Christian Tyust
Omf Int¢mativnal
Other grants and gifts
AIM International
Ellon B&piist chU￿h
SU Scotlond
Bamabas Aid
Scottish Baptist MinistersFelk)wship
Watolo Child Care Ministri
Asian COn￿rn
4.323
3.013
4,323
3,013
3,1198
3.960
2,760
3.098
384
424
125
1.320
600
375
375
l.J50
lJ50
1.000
275
480
720
240
72
2411
762
600
762
600
12,071
433S
16J06
10.944
5. Unrestrleted fulld$
BAIAnce ¥Jt
111.111.24
Ineome Expendit￿re Travfe
31.12.24
G¢ncrnl fvnd
53.012
93.764
(117,8001
(1170011)
(95)
(95)
T¢Aal unrestrlcted filnds
53,012
93,764
28,882
Explonarton offuftd
rk Cienerolfvnd encompasse$ all income and expenditure relatin8 to the primary focus Bctivities ofthe charity,
other than th￿e for which fvnding Is restrieted.
Page 7

Dalkeith Baptist Church SCIO
Notes to the Financial Statementsfor the year ended3J December 2024
6. Restrifted fund5
Balance 4t
01.0124
Balance 4¢
31.12a4
Ineome
EApenditsre TrAnsfers
Church premiscs fijnd
Other donations fund
50.932
1.578
691
2,563
3354
51,623
(4,2351
95
Totsl restricted funds
52,510
(4235)
95
51ffj23
The Church premise3fvF￿ relllla% to a l¢gacy 8iv¢n tr) th¢ chU￿h which was ¢xpressly for ¢xtendin8 ¢XlStin8
prerniscs or purchasing fiJrth¢r pr¢miscs.
The vih¢r duKaiivn.Ffund relate5 w inLome generaied from specific collections for a named cause such as I￿￿1
hariiies or disaster relief.
7. Penilon obli8AtIofts
The ChuT¢h is a participating employer the Baptist Pension Scheme I'the Scheme"). which is a 5epaTate leyl
entity adminlstered by Ihe Pension Trustee (Baptisi Pensi￿ Tru$1 Limittyjl. The Scheme, previously known as
the Bawisi Ministers Pension Fund. s¢arted in 1925. At the beginning of the financial year. the scheme
comprised of a defined benefits sch¢me which wa5 closed to fuiure accTual on .1 l Deeejnber 2011 a defined
contributron plan which was opened in January 2012.'lThe &%stis of the Seheme ate held seplrdtely from those of
the Empl¢)yer and the Diher participatin8 tJnpl(ryeT%.
For the current fin￿elaY year. th¢ pensicm provision for members of the Scheme is b¢ing rn￿¢ through Ih¢
D¢fined Contribution (DCI Plan. In general, m¢mb¢rs pay Iheir P¢nsionuble Inc¢)m¢ and empluy¢rs pay
6% of mernbeT5' Pcn5ionable Incotne ints) individual pension accounls. whiLh are operuted and mttnaged ¢)n
b¢half ofthc Pcn5iun Truslc¢ by Broadslone Corporaie Benefits Lid. In addilion, Ihe employer pays a furthrr 4°
of Pensionabl¢ In¥urn¢ ¢1) LY)ver Death in SeEvice Benefits. admlnistration cthts. and as5CCLated insuranLZ
policy which provides income protection for Seheme m¢mb¢rs If ih¢y are un4ble to work due w long-t¢rm
incapacity. This income protectioth poli¢y has been insured by the Baptisr Union of Great Britain with AviY&
Limited. Furthermor< members of th¢ Basic Seciion pay reduced contributions of 5Yo of Pensionable Income.
and thelr emplorn also pay a totsl of 3%.
In October 2024. the insurance company Just Group cornpletcd a buy out of the liabilities of the ¢105ed defin
benefii stheme. From that date any remaining liability of the participating schem¢ members to defin￿1 benefit
scheme ceased aThd the £1 per month d¢fKit contrihutions payable by the participating employtts which were
a8reed in the recovery plan approved in August 2022 also eeased from that date. AdminLStration of the closed
defined benefit scherne transferred frDm the p¢nsion tvustees to Just (irwp th&t date.
Pag¢ ¥