SLot¢ish Churity No. SC053082 (SCIO)
Cornton BaptRSt Church SCIO
Trustees, Report and Financial Statements
Year ended 31 December 2024
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Innes & Partners
Charterod L@rtitt@d Accountants

Cornton Baptist Church SCIO
Contents of the Financial Statementsfor the year ended 31 December 2024
Page
Report of th¢ Trnste¢s
Report of the Independent Examiner
Receipts and Payments Aecount
Statement of Balan￿S
NL)te8 tr) the Financi&l Statements

Cornton Baptist Church SCIO
Report of the Trnsteesfor ihe year ended 31 December 2024
The Trusiees are pleased to present their report together with the financial statemenis of the church for th¢ year
to 31 December 2024.
Registered offJ¢¢
Achray Drive
Comton
Stirling
FK9 5DR
Banken
Bank of Scotland
7-13 Port Street
Stirling
FK8 2EJ
Solici¢ors
K¢tT & Co
l O Albert Pla
Stirlin8
FK8 2QL
Statu$ of Charlty and governin% document
Comton Bapiist Church is a Scottish Charitabl¢ InGorpor4i¢d Organisation {SCIO) (SC053082). It wa5
registered in ITS current legal forni on 29 January 2024. The charity WAS previously an Unincorporated
Organisation (SCOI 9740) but chftnged its legal fomi to a SCIO. The assets of the unincorp)raled association
w¢r¢ tran5fcrr¢d to th¢ SCIO on 31 March 2024. It has a sinsle tier slruclure and as such th¢ Trust¢¢s are the
members ofthe charity.
Alms And Arrillation
The aims of Ihe cliurLh ar¢ "the advaricem¢nt orth¢ Chrislian faith. primarily in Ihe Comlon ar¢a vf stirling
And Also thrnughout Seotland and the rest of the world by all means consistent with the t¢achin8s of the
Christian Bible" The chU￿h is affiliat¢d lo ihe Baptist Union of Scotland.
Trus¢ees and Ornce Befdrers
The church is congre8ational in policy and its day-to-day rnnning is undertaken by the Office Bearers (the
Tru5tccs). Thc oifice Bearers who Serv￿ during (he year ond to date are as follows.,
I Pastor)
i Associate Pastor)
ITrea5urer)
I Secretary)
(Appointed 13 June 2024)
(Resigned 05 June 2025)
(Appointed 05 June 2025)
I he tille deeds to the property noted on page 6 are held in the nllme ol the church.
Appointment ofTrustees
New trustees are nominated for appointment by church members and confirnied in that appointment by a
mccting of church mcmbcrs. Prior to church meetings, the nominee is interviewed by thc P&stor and givcs
public ￿stImonY to their faith. New Trustees would be fatniliar with the chU￿h.$ values. ils aims and
objective5 as well as its day-to-day operdtions. As part of their induction progrdmme. new Trustees are
required to understand their statutory responsibilities.
P8g¢ I

Cornton Baptist Church SCIO
Report of the Trusl¢esfor the year ended 31 December 2024
Achievements And perforniance
During 2024, ¢h¢ ¢hurch saw some significant changes in ils operntions. As stat¢d elsewhere, the ¢hurch
converted to a SCIO. with all activity and assets transfe￿Ing to the new SCIO (Cornton Baptist Church SCIO)
on 31 March 2024.
Significant highlights ev¢nts and developments of nole in th¢ year include the following..
In relation to Aetivitles:
The ¢hur¢h's livestr¢am ¢quipm¢nt ¢onlinu¢s to be utilised each week allowing us to broadcast our
servi¢¢s via th¢ inlemel thus enabling us to reach nol only our own mgmbcrs but also a wid¢r audi¢nce.
A hybrid m(xlel continues to reTnain in place, with a live broadcast continuing for those unable to
attend in person.
Our praycr mcctings lake placc cach wcck. onc pr&ycr rnccting is run online and a second in person.
At ihe start of 2023, small groups were re-intT(xluced. There are Currently 6 small groups meeling each
t()rtnighi. with 75 individuals signed up to attend.
The on80ing activities of th¢ church, namely Sunday School. young p¢ople groups, kids, clubs, and
rnonthly ladie5. m¢¢lings all Lonlinu¢ t(ioperat¢ and m¢¢( Ihe needs ofthe IIK&l community. A Inonihly
men's meeting was introduced in the final quarter of the year.
The needs of the community are always under consideration and various families were supported. The
community larder continues to opcraie from the church and is well used. In addition a Community café
is operated one lunchtime a week, otyering a free soup and sandwich lun¢h.
The church Continued to support missionaries at home and abroad through the Baptist Missionary
S￿l¢ty.
Th¥ ¢hurih iy d¥lighi¢d io provid¢ rhJplainLy supporl al Comlon Primary School and Cornlon
Nursery. We also participated in ihe joint chaplaincy arnngement At Stirlin8 Ilniver8ity.
As noted last year> youth and community programmes continue to b< slaff¢d by volunteers rnther than
a metnber of church slaty.
In addition to the above. the church invested significantly in the church and manse buildings during the year.
Over £56k was ¢xp¢nsed r￿alring the church floor and r¢n¢win8 joists, while £15k was expensed installing 8
n¢w kitch¢n at th¢ chur¢h manse.
In relation to funding..
Qiving to the General fund of the church continued to be healthy under the Gift Aid 5chwne.
Givin8 to the Fellowship fund w&$ £5.157 {2023.. £nil).
Financial review
Prlncipalsourees oflunding
The Church receives it funding from church members by way of regular offerin8s and gift aid donation5.
Resulrsfor iheyear
As a result of'an overall deficit for the year of £56,380 (2023.. 5urplu5 of £24,186), the church held total fund5
Amounting to £67.543 (2023= £123.923) &t the year end, split between the general fund of £62,928 (2023..
£123,724) and the restricted funds of£4,615 (2023.. £199).
Reserves
It is the policy of the church to maintain unrestricted ￿nds, that is. funds not committed or inv¢st￿ in fixcd
assels, at a level which equa¢esto approximately three month's unrestricted expenditure. This allow5 suificient
funds to enable the ongoing work of the church to be maintained. The ￿n￿striCted General Fund on page 6
and not¢ 5 at 31 December 2024 amounted to £62.928 (2023.. £123.724) and was at the required level.
Page 2

Cornton Baptist Church SCIO
Report of th¢ Trusteesfor the yeap ended 31 December 2024
Donalions
Th¢ church makes donations from its gift income to individuals and organisations that are genernily known to
the Trustees and the church. The beneficiaries are involved in activities or mini51ries compatible with the
church's objectives.
Approved by the Truslees on ........................ 202S andsigned on their behalfby..
Page 3

Cornton Baptist Church SCIO
Report of tbe Independent Examiner to the Trnyteesfor theyear ended 31 December 2024
I report ot) the accounts of the eon8re8ation for the year ended 31 Decem￿ 2024 which are set out on
pages 5 to 8.
Respectlve responslblllttes of Trustee& and ￿a￿l￿er
The Ch8rity's tn￿teeS are responsible for the preparation of the accounts in aCcord￿ce with the tern￿ of
the C￿ltieS aThd Trystee Investtnent (Scotland) Act 2U05 ond the c1￿]tieS Accounts (Scotland)
Regulations 2006 (as amended). The Chgrity's trustees consider that the audit requirm¢nl of Regulation
10{l) (d) of thc Accounts Regulations docs not apply. It is my responsibility to examine th¢ aceounts as
rcquircd undcr bocliou 44(1) (c) of the Act and to state whethcrparticular Jnattcr5 hav¥ ¢om¢ to my attention.
Bwis of iDd¢pendent eiamlner'• statement
My examiDlltion is CWTied out in accordance with Regulation I l of the Charities Accounts (Scotland)
R¢gulatiQn5 2006 (as am¢nd¢d). An examiuation includ¢5 a r¢vA¢w of the a(￿U￿tIng records kcpt by the
chaTity and a Comp￿lSOn of the accounts pr¢s¢n[￿ with those reKLJrds. It also includes consider&iion of
any unusual ilems or disclosures in the acc(yunL8 and seeks explanaiions frnm the In￿le¢S ￿ncernIng such
matters. The ptocedures undff¢ak¢ll do t￿t provide all th¢ ¢vid¢nc¢ that would be required in an audi( and
con8equently I do not exwes8 an audit opinion on the Triew given by the accounts.
Independent Examin¢r'i •1At¢men¢
Ill the course of my examination, no m&tter has come to my attention
which gives me r¢860nabl¢ ¢au8e to believe tb8t in ony malorial respect the requirements,.
to keep accouDling records in accordance with Section 44(1) (a) of the 2c￿5 Act aThl Re8ulatioo 4
of the 2006 Accounts Regulations (as amended). and
to prepare accounts which accord with th¢ a¢¢ounting records and comply with Regulation 9 of the
2006 Accounts Regulations amended)
have not been met. or
2. to whIC￿ In my opinion, attention should be drawn in order to enable a proper und¢r51anding ofthe
accounts to be re#ch¢d.
tnttes House
18 sknI￿S Business P¥rk
Housloun R￿d
Livingston
chart￿¢d L¢niticd Arcountants
EH54 5FD
. 2025
Page 4
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Innes & Partners
charterÈd Cordflgd Ar£DUThtants

Cornton Baptist Church SCIO
Receipts and Payrnents Account
For the year e￿Ied 31 December 2024
Not¢J
GeDer41
fund
Restricted
funds
Total
2024
To
2023
Receipts
Gift Aid donations
Gift Aid reclaimed
Offerings and donations
Hall hire
Bank interest
Refunds
76.471
18,593
42.599
290
2.482
254
76,471
18,593
48,630
290
2,482
254
76.711
16,712
29.553
1,735
2,058
9,850
136,619
6.031
Total receipts
Paymen¢$
Paymenlsfor Charilable aclivilie
Qross salaries
Employer Nl
Employer's pension wntribution
Minist¢r ¢xp¢nscs
Youth work ¢xpens&s
Church mainl¢nan¢e and equipmeni
Heat & Light
Manse council tax
Insurance
LiLences
Telephone
Welfare
Atriliations
Gifts and donationy
Professional fees
lrtdependent examination
Sundry expenses
Totsl payments
sllrpl￿ l (Deflcit) for the year
Transfers
140,689
6,031
146,720
66.429
708
5.585
4.083
1.006
79.609
2,206
3,183
,757
1.193
448
06,429
708
5,585
4,083
1,1)06
79,61)9
2,206
3.183
1.757
1,193
448
741
2,920
20,588
4.196
870
7,578
203,100
{56 J8(1)
51,038
4,898
2,621
741
14.280
4.614
3.095
1.680
1.018
408
153
2,920
16.680
2,586
792
3,898
112.433
24.186
741
2.920
19.714
4,196
870
7.578
201.485
(60,796)
874
1,615
4.416
Net Inereaye l {decreaye) In e#sh for the year
Cash balan￿ broughi forward
Cgsh balances carried forward
(60,796)
123.724
62,928
4,416
199
(56J80)
123,923
67&13
24.186
99,737
123,923
4,f•15
Page 5

Cornton Baptist Church SCIO
Statement of Balances
As at 31 De¢eTnber 2024
Note8
2024
Opening (Deficit) Closing
balanr¢
ror year
balance
2023
Opening Surplus
balance
for year
Closlng
balance
Bank and cash balances
123,923
(56.3801
123,923 {56J80)
67,543
67,543
99.737
99.737
24,186
24.186
123.923
123,923
Reserves
Unreytricted fund:
General
62,928
123,724
Hestricted thnd$:
Fellowship
4,615
67,543
199
123,923
Statement of w¢ts at 31 December 2024
Property and improvem¢nls (at cost)
Pension prepayment
Gift aid rwlaim du¢
437.000
553
19.118
437,000
18.593
Ststement of liabilities at 31 December 2024
Other tsxation
Accrued expenses
Pension liability
926
912
989
870
63
1038
1,922
Approved by the Truste¢s on ....
..2025 and Signed on their bchalf by thc undcrnoted..
ie ni)tL% L)n pages 7 (2nd 8 forni part ()f tliLSL financial statements.
Page 6

Cornton Baptist Church SCIO
Notes to the accounts
For thc year end¢d 31 Dccemb¢r 2024
l. Accounting polieies
A¢eowilin8 convenlion
The financial statcmcnts have been prepared under the historical cost convention, and in
accordance with the Charities Accounts (Scotland) Regulations 2006 (as aTnended).
offinancialslalemenls
The fimancial slaletnents have been prepared on a receipts and payments basis.
Recelws and Péryments Accounl
For the putpose of the Receipts and PaymenL8 Account as shown on page 5. funds are d¢fin¢d As
Unrestricted fund: comprise gt7nts and other income received for the objects of the church
without further specified puryx)se and are available as gcncral funds.
Restricted funds: comprise income which has been received for the objects of the church and
specified for a restricted purpose within these objects by the donor.
2 Trnnsgetions wilh Trusleej ADd reimburJ¢m¢nt of expenses
Expens¢5 of£3.295 (2023: £6.214) were reimbursed to 4 (2023.. 4) Trustees during the year ending
31 December 2024. Gross salary pavments to the Minister (who is also a Trustee) in the year were
£35,794 (2023: £32,002) and employer pension payments were £5,585 (2023.. £4.069).
3. Stsff nvmbers
2024
2023
Gross galaries
Employer's Nl
Employees p¢nsion contributions
66,429
708
5,585
51.038
4.898
72.722
55,936
The average number of ernploy¢e5 during the year was 2 (2023.. 2).
4. Unrestricted fund
Balance at
111.01.24
BAl&net at
31.12.24
Income
Expendlture
General fund
123.724
140,689
(201,485)
62,928
Totsl unrestricted fund
123,724
140,689
(201,485)
62.928
Erplanalion offunds
Generalfvnd encompasses all income and expenditure relating to the primary focus
a¢tiYit1¢5 of the charity, other than thosc for which funding is design&ted or restricted.
5. Re8tri¢¢ed fuDd8
Balance at
Balance at
31.1224
01.01.24
Ineome
Expenditure
Fellowship fund
Third party donations
Tothl restricted funds
199
5,157
874
(741)
(874)
4,615
199
6.031
(1.615)
4,615
Page 7

Cornton Baptist Church SCIO
Notes to the accounts
For the year ended 31 December 2024
S. Restricted funds (eottt'd)
Erplanalion offunds
Felluwshipfvnd 15 used to help thosc in need in th¢ congregation and local community.
Thirdparty donalionsfvnd is used for donations collected for third parties.
6. Donation$ and giftj
Total donalions and gifts in the year for the gupw)rt of missionaries and other organisations:
General R¢stricted
Totydl
fund
funds
2024
Tothl
2023
Inslithtions..
Ukraine
Tek Ura
BMS
Navigalors
CAP
Stsrt Up Stirling
Friends Inlernational
Stirling Str¢et Pastors
Mission International
Stirling Interfaith
Elgin 8aplis1 Church
Connect2
Fl Ministries
Forres Baptist
Malawi Fruits
Prison F¢llowship
Quiet WAters
Stcward Tek
Stewardship
Young Life Int
Stirling Universiry Christian Union
Individuals..
Donations (2024: 7 individuals. 2023.. 1 individual)
5.000
2,200
2,180
1.600
1.100
600
550
550
500
300
200
100
2,3 80
1,300
2,600
600
100
2,380
1.300
2,600
600
900
900
300
900
900
300
900
650
21)0
800
200
900
1,000
1,500
500
100
900
650
200
800
200
900
1.000
1,500
500
100
4,758
4.758
1,900
20,588
211,588
16,680
Page