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** _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 1. 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 2. 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: ## _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