Docusign Envelope ID: E3AE64AD-3296-4A7B-82AE-82AF33E68FEC
Scottish Charity No.SC053250
Carluke Baptist Church
Trustees’ Report and Financial Statements For the year ended 5 April 2025
Docusign Envelope ID: E3AE64AD-3296-4A7B-82AE-82AF33E68FEC
Carluke Ba tist Church p
Contents of the Financial Statements for the year ended 5 April 2025
| Page | |
|---|---|
| Report of the Trustees | 1 - 2 |
| Report of the Independent Examiner | 3 |
| Receipts and Payments Account | 4 |
| Statement of Balances | 5 |
| Notes to the Financial Statements | 6 - 7 |
Docusign Envelope ID: E3AE64AD-3296-4A7B-82AE-82AF33E68FEC
Carluke Ba tist Church p
Report of the Trustees for the year ended 5 April 2025
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 5 April 2025.
Status of Charity and Governing Document
Carluke Baptist Church is a Scottish Charitable Incorporated Organisation (SCIO) (SC053250). It was registered in its current legal form on 2 April 2024. The charity was previously an Unincorporated Organisation (Kirkstyle Baptist Church SC021236) but changed its legal form to a SCIO. The assets of the unincorporated association were transferred to the SCIO on 31 May 2024. It has a single tier structure and as such the Trustees are the members of the charity.
Aims and affiliation
The aims of the church are in line with its Mission Statement - “To develop disciples of Jesus Christ through joyful worship, spiritual nurture and compassionate outreach” . The church is affiliated to the Baptist Union of Scotland.
Trustees and Leaders
The church is congregational in policy and its day to day running is undertaken by the Trustees and the Church Leaders (who are also Trustees for the purposes of holding property). The Church Leaders and Trustees are appointed by the Church Membership. Elected Trustees serve for a period of five years. Prior to their appointment, new Trustees will have served the Church for some time in various roles and will be familiar with the Church’s values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities. Retiring Trustees shall be eligible for nomination for re-election. Leaders will normally serve a five year Term of Office and retiring Leaders may be nominated for re-election. The Trustees and Leaders who served during the year and to the date of this report were as follows:
Deacons/Trustees:
(Treasurer)
(Secretary)
(Appointed November 2024) (Appointed November 2024)
Pastor:
Activities and achievements
Key activities and achievements in the year are as follows:
-
The Pastor suffered a heart attack in July but returned to work in the autumn.
-
We were delighted to welcome 6 new people into membership of the church from May 2024 to February 2025.
-
We held a baptismal service for a further 4 people on 23/3/25.
-
We have continued to use our You Tube Channel to provide services for those who were housebound or ill.
-
An Alpha course was run and one person came to faith.
-
Two new trustees were appointed to the Leadership Team in November 2024.
-
The church finances are now held with the Co-operative Bank.
-
The weekly email continues to keep everyone connected and our Facebook page is a useful tool for communication with both members and adherents and the wider community.
-
The Centre of Hope Café is open to the community on a Monday morning and provides free food for the community through Fairshare with Tesco and Greggs. Food Bank referrals can also be requested at the café.
Page 1
Docusign Envelope ID: E3AE64AD-3296-4A7B-82AE-82AF33E68FEC
Carluke Ba tist Church p
Report of the Trustees for the year ended 5 April 2025
Activities and achievements (cont’d)
-
Our Children’s worker organises the Sunday School and runs a toddler group on a Tuesday morning as well as providing monthly Family Meals to our community. Our Social Care worker has continued to maintain support groups and provide one to one support as required and is funded by the Robertson Trust Grant.
-
has been appointed as Interim Moderator and has met with the vacancy group as we
-
prepare for the Pastor’s retiral in June 2025. A church profile has been written and submitted to the Scottish Baptist Union to advertise the position.
The Centre of Hope Café opens on Monday mornings, Toddlers runs on a Tuesday, Thursday we have the Autism Patents Group, the Ladies craft group and the Bible Study. The Alpha Group met on Wednesday nights and they were provided with a meal. Also, we have continued with our members opening and leading the service each Sunday.
It has been exciting to welcome new people and families along to our services and to provide support for the community in which we are placed.
Financial review
Principal sources of funding
The church receives its funding from church members by way of weekly offerings and Gift Aid donations.
Results for the year
As a result of a surplus for the year of £5,493 (2024: surplus of £1,690), the church held total funds amounting to £18,091 (2024: £12,598) at the year end, split between the general fund of £18,091 (2024: £12,598) and restricted funds of £nil (2024: nil).
Reserves
It is the policy to maintain unrestricted funds at a level that equates to three months unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the Church to be maintained. The trustees recognise that the level of general fund reserves remains just below this level and will be working this year to build these reserves up to this level.
Administrative information
Address
Bankers
Kirkstyle Baptist Church Bank of Scotland 13 Chapel Street 3 Kirkton Street Carluke Carluke ML8 4BA ML8 4AB
On behalf of the Trustees on 27 October 2025
==> picture [104 x 72] intentionally omitted <==
Treasurer
Page 2
Docusign Envelope ID: E3AE64AD-3296-4A7B-82AE-82AF33E68FEC
Carluke Ba tist Church p
Report of the Independent Examiner to the Trustees for the year ended 5 April 2025
I report on the accounts of the church for the year ended 5 April 2025 which are set out on pages 4 to 7.
Respective responsibilities of Trustees and examiner
The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity Trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Managing Director
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
Date: 27 October 2025
Page 3
Docusign Envelope ID: E3AE64AD-3296-4A7B-82AE-82AF33E68FEC
Carluke Ba tist Church p
Receipts and Payments Account for the year ended 5 April 2025
| Unrestricted fund Receipts Notes £ Gift aid giving 68,295 Non gift aid giving 5,520 Gift aid recovered 18,396 Offerings 10,407 Donations Grants - Hall Lettings 3,945 Loan income Other income 25,000 Total receipts 131,563 Payments Pastor's salary and NI 3 35,363 Children and Family Worker's salary and NI 3 8,616 Social care worker's salary and NI 3 4,370 Pension 3,957 Ministers expenses 400 Sunday school expenses 114 Church and manse insurance 2,528 Manse council tax 2,903 Heat and light 6,141 Telephone 919 Repairs and renewals 41,092 Cleaning 211 Stationery, printing and advertising 270 Sundry expenses 1,103 Professional Fees 4,387 Purchase of equipment 1,287 Donations 6 9,022 Loan repayments 2,625 Independent examination 762 Total payments 126,070 Surplus/(Deficit) for the year 5,493 Transfers - Net (decrease) / increase in cash for the year 5,493 Cash balances brought forward 12,598 Cash balances carried forward 18,091 |
Restricted funds £ - - - - - 12,000 - - - |
Total 2025 £ 68,295 5,520 18,396 10,407 - 12,000 3,945 25,000 - |
Total 2024 £ 43,430 6,220 12,338 11,391 1,555 12,000 4,982 - 1,398 |
|---|---|---|---|
| 12,000 | 143,563 | 93,314 | |
| - - 12,000 - - - - - - - - - - - - - - - - |
35,363 8,616 16,370 3,957 400 114 2,528 2,903 6,141 919 41,092 211 270 1,103 4,387 1,287 9,022 2,625 762 |
32,975 8,609 16,186 3,957 67 45 2,643 2,839 7,464 720 711 423 37 1,144 5,066 219 7,793 - 726 |
|
| 12,000 | 138,070 | 91,624 | |
| - - |
5,493 - |
1,690 - |
|
| - - |
5,493 12,598 |
1,690 10,908 |
|
| - | 18,091 | 12,598 |
Page 4
Docusign Envelope ID: E3AE64AD-3296-4A7B-82AE-82AF33E68FEC
Carluke Ba tist Church p
Statement of Balances as at 5 April 2025
| Notes 2025 Opening Surplus Closing balance for year balance £ £ £ Bank account 12,598 5,493 18,091 Total bank balance 12,598 5,493 18,091 Represented by: Unrestricted fund 4 £ General fund 18,091 Restricted funds 5 Social Worker salary fund - 18,091 Statement of assets at 5 April 2025 £ Fixed assets Church building 50,000 Manse building 65,000 115,000 Current assets Gift Aid due 3,230 3,230 Statement of liabilities at 5 April 2025 £ Independent examination 804 HMRC liability - Bookkeeping 1,320 Loan 23,625 Other 288 26,037 |
2025 Opening Surplus Closing balance for year balance £ £ £ 12,598 5,493 18,091 |
2025 Opening Surplus Closing balance for year balance £ £ £ 12,598 5,493 18,091 |
2024 Opening Surplus Closing balance for year balance £ £ £ 10,908 1,690 12,598 |
2024 Opening Surplus Closing balance for year balance £ £ £ 10,908 1,690 12,598 |
|---|---|---|---|---|
| 12,598 5,493 |
18,091 | 10,908 1,690 |
12,598 |
|
| £ 18,091 - |
£ 12,598 - |
|||
| 18,091 | 12,598 | |||
| £ 50,000 65,000 |
£ 50,000 65,000 |
|||
| 115,000 | 115,000 | |||
| 3,230 | 3,130 | |||
| 3,230 | 3,130 | |||
| £ 804 - 1,320 23,625 288 |
£ 762 681 - - 276 |
|||
| 26,037 | 1,719 |
Approved by the Trustees on 27 October 2025 and signed on their behalf by the undernoted:
==> picture [118 x 63] intentionally omitted <==
Treasurer
The notes form part of these financial statements.
Page 5
Docusign Envelope ID: E3AE64AD-3296-4A7B-82AE-82AF33E68FEC
Carluke Ba tist Church p
Notes to the Financial Statements for the year ended 5 April 2025
1. Accounting policies
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis of financial statements
The financial statements have been prepared on a receipts and payments basis.
Receipts and Payments Account
For the purpose of the Receipts and Payments account as shown on page 4, funds are defined as follows:
Unrestricted funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general 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.
Pension costs
The company now operates a defined contribution scheme. The costs of contributions are charged to the receipts and payments account in the year they are paid.
Page 6
Docusign Envelope ID: E3AE64AD-3296-4A7B-82AE-82AF33E68FEC
Carluke Ba tist Church p
Notes to the Receipts and Payments Accounts for the year ended 5 April 2025
2. Transactions with Trustees
No Trustees received remuneration or reimbursement of expenses for their position as Trustees during the year (2024: nil).
3. Staff numbers
The average number of employees during the year was 3 (2023: 3).
| 4. Unrestricted funds General fund Total unrestricted funds |
Balance at 06.04.2024 £ 12,598 |
Receipts £ 131,563 |
Payments £ (126,070) |
Balance at Transfers 05.04.2025 £ £ - 18,091 |
|---|---|---|---|---|
| 12,598 | 131,563 | (126,070) | - 18,091 |
Explanation of funds
The General fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
| 5. Restricted funds Social Worker salary fund Total restricted funds |
Balance at 06.04.2024 £ - |
Receipts £ 12,000 |
Payments £ (12,000) |
Transfers £ - |
Balance at 05.04.2025 £ - |
|---|---|---|---|---|---|
| - | 12,000 | (12,000) | - | - |
Explanation of funds
The Social worker salary fund represents money received for the salary costs of the social worker.
| 6. Grants and donations made Baptist Union of Scotland GS Nair D & J Parker Kerith Counselling Compassion UK Other Christian Aid BMS World Mission Jumping Jacks Glasgow St John’s church Carluke Hardship Gift Discrection Grants Teen Challenge Grants |
Unrestricted funds £ 2,460 1,500 1,500 1,110 192 - 330 - 200 200 200 730 600 |
Restricted funds £ - - - - - - - - - - - - - |
Total 2024 £ 2,460 1,500 1,500 1,110 192 - 330 - 200 200 200 730 600 |
Total 2023 £ 2,160 1,500 1,500 960 368 100 205 1,000 - - - - - |
|---|---|---|---|---|
| 9,022 | - | 9,022 | 7,793 |
All grants were made to organisations whose aims are complimentary to the work of the charity.
Page 7