Scottish Charities Incorporated Organisation No. SC05338J Crieff Baptist Church SCIO Trustees, Report and Financial Statements Period Ended 31 March 2025
Crieff Baptist Church SCIO Contents of the Financlal Statementsfor theperiod ended 31 March 2025 Page Report of the Trustees Report of the Independent Examiner Receipts and Payments Account Statement of Balances Notes to the Financial Statements 9-10
Crieff Baptist Church SCIO Report of the Trusteesjor theperiod ended 31 Murch 2025 The Tnte¢S are pleased 10 preseni iheir r¢prt (08etlKr with the financial stat¢ments of th¢ church for the period ended 31 March 2025. Status of Chlrlry Ind Governing Do¢um¢nl Previously. Cri¢ff Baptisi Church was r¢sistered as an Unincorporated Organisation with HMRC and as a Scoiiish Charity with OSCR (No. SC021257)- At a church meeting on 24 April 2024. il was agreed that we should apply to chan8e our status to a Scortish Charities Inc(Yporat¢d Or8anisation. This application was completed through OSCR on 23 May 2024 with the name 'Crieff Baptist Church SCIO. and the registered charity number SC053381. Although this change required a new bank account we were given the opportuniiy to kcep thc financia] records as a continuing process. This has helped keep Con01 and mak¢ seasonal GompArisons. Alms and Afflliation The church's objectives are the advanc¢m¢nt of th¢ Christian faith primarily in Crieff, Penhshire hut also throughout Scixland and the resl vf th¢ world by m¢ans Consistent with the teachingg- of the Christian Bible including worship, mission. pray¢r, witness. education, Cornmunity serNice, the support of agencies. individuiils dnd other charitable orsanisations involved in Christian Missiary work and ihe relief of povcrty or othcr SillI needs. The church is also affilled to the Baptist Union of Scoiland. Org4nls4tionAI Structvre The leadership team meets m(mthly 10 discuss a wide variety of topics including, tinances, maintenance & repairs. pastoral needs within the church family and general needs within the wider community. Business meetings for menbers & friends are convened half [lodIY (the A(iM in May and the HÉil( Pcriodly Meeting in November. Additional me¢iings are h¢ld &5 required. Trustees and 01¢¢ Bearers The church is self-goveming and congregaiioniil in policy and its day-lo-day running is undertaken by the leadership leam comprising, th¢ Pasior, Eldcrs and D¢acons. The Elders and Deacons are also the Trusiees. The TrSIc=S ii.ho scn'ed ifj tl4e reriod gre as detsiled klow: Title deeds to th¢ prop¢rties owned by the church are held in the names of thc scrvice Trustees. Appointment of Trustees The Pastor is appoinled by th¢ Lhurch in accordance wtth the Consliiution and the procedure recommended bv th¢ Baptist Union of Scotland (BUOS). The Secretary. TreaSUr. Elders and Deacons are elected by thc m¢mbcrs. They nornially serve for three periods but are ¢ligible for re-eleclion at the cnd of that period. OlCe-Bearers may be ¢Tropied on a provl¢m) basis as required. Other than th¢ Pastor all members of the leadership team will have served in the church for some lime and will b¢ familiar with its workings. As part of their induclion proaMMe, new Deacons are required to underswid their statutory re5ponsibiliiies.
Crieff Baptist Church SCIO Report of the Trusteesfor ihe period ended 31 March 2025 Achlevem¢nts and Performvdnc¢ During the period leading up to 31" March 2025 we have continued to have a vibrant fellowship and we have continued to seek God's guidance for th¢ future. We remain very grateful for God's provision and care, and it is to Him w¢ giv¢ the glory. l) A highlight of the period was the appointment of our new Pastor. Rev John Burns. After following the designated guidelines for appointing a new Pastor. John was inducted into our church fellowship on 21 st September 2024. We are very grateful for the work of the Vacancy Group who considered various profiles and met with John. The church continues to progress under John'5 ministry and particularly with his calling and skills for working with young people. 2) Per the note of anticipation in last period's Trustees, Report, it was good to have 2 new members welcomed on Easter Sunday, 24, April 2024. 3) It was also a joy to have processes in place at Ihe end of this financial period for the addition of new Deacons for the leadership team. Names are being collected for the AGM in May 2025. 4) Monthly services have continued at Richmond House Care Home and are very much appreciated by residents and staff. 5) The partnership with the Erath County Cowboy Church is also continuing and plans were being made for their next visit to Crieff in the summer of 2025. 6) The church manse wa5 initially used by Pastor John and his wife until they were able to move into their own property in Gilmerton. A monthly manse allowance amount was added to the payroll for Pastor John in January 2025. Arrangements are being made to have Chapmans Property Lktting & Management to find suitable tenants. 7) The church hall continues to be used by various community groups. Generally, we seek to use this facility as a ministry rather than for profit. Therefore. groups are charged a nominal amount to cover the cost of heat and light. The leadership team extends their gratitude to the continuing pastoral visits and caring for members and friends of the chur¢h. These activities are a great comfort to those who receive them and a genuine witness of Christ's love to the wider community.
Crieff Baptist Church SCIO Report ofthe Trustees for the period ended 31 Mar¢h 2025 Financial revieiv Principal sources offunding The church receives its funding from members and friends by way offerings given by cash at the church or by standing orders through the bank. Many of these offerings are Gift Aided. As described above, a small amount of revenue is received by hiring out the hall. The church does not organise specific activities or events for raising income. Resultsfor ihe period The financial statements for the period are set out on pages 6 to l O. The Receipts and Payments Account on page 6 reflects a surplus of £74,383 of which £72.211 is from assets transferred from the Unincorporated Organisation Crieff Baptl5t Church (SC021257). Pension payments of £llmonth for the pension deficit ceased following the indu¢tion of Pastor John who has joined in the Baptist Pension Scheme. The Church made regular payments to the Baptist Union of Scotland and BMS World Mission based upon the "per capits" figure provided by the Baptist Union of Scotland. The giving for the financial period to 31 March 2025 was £42 per member. Reserves It is the aim of the church to maintain unrestricted funds as follows: A minimum level (if possible) which equates to approximately three months, expenditure to cover emergency situations that may arise from time to time. A MlMuM level, which equates to approximately six months, expenditure, unless the church has a specific project in view. Otherwise. the Leadership Team will seek to disburse excess fund in the fom] of donations or grants. At the close of thts accounting period the balance of the General Fund was £73.693 which is considered as adequate for this period of settlement with a new Pastor. Donations and gifts When funds allow, the church makes donations and gifts from its donated income to beneficiaries and organisations that are known to the Leadership and the church. The beneficiaries are involved in activities or ministries compatible with the church's obj'ectives.
Crieff Baptist Church SCIO Report ofthe Truslees for the period ended 31 March 2025 Flnancial review Principal sources offunding The church receives its funding from members and friends by way offerings given by cash at the church or by standing orders through the bank. Many of these offerings are Gift Aided. As described above, a small amount of revenue is received by hiring out the hall. The church does not organise Specific activities or events for raising income. Resultsfor theperiod The fmancial statements for the period are set out OD pages 6 to 10. The Receipts and Payments Account on page 6 reflects a surplus of £74.383 of which £72,211 is from assets transferred from the Unincorporated Organisation Crieff Bapiist Church (SC021257). Pension payments of £llmonth for the pension deficit ceased following the induction of Pastor John who has joined in the Baptist Pension Scheme. The church made regular pa)Thents to the Baptist Union of Scotland and BMS World Mission based upon the "per capita" figure provided by the Baptist Union of Scotland. The giving for the financial period to 31 March 2025 was £42 per member. Reserves It is the aim of the church to maintain UnStrICted funds as follows.. A minimum level (if possible) which equates to approximately three months, eXpendire to cover emergency situations that may arise from time to time. A maximum level. which equates to approximately Six months, expenditure. unless the church has a specific project in view. Otherwise. the Leadership Team will seek to disburse excess fund in the fomi of donations or grants. At the close of this accounting period the balance of the General Fund was £73,693 which is considered a5 adequate for this period of settlement with a new P&8tor. Donations and gifts When fund5 allow, the church makes donations and gifts from its donated income to beneficiaries and organisations that are known to the Leadership and the church. The beneficiaries are involved in activities or ministries compatible with the church's objectives.
Crieff Ba tist Church SCIO Report of the Trurttt•lor ihtperiodendrd 31 March 2025 Refem¢e dmlnlthtlvt detUs Addr Crieff 88oiA Churth Crieff PH73AT B••k¢r• Bwk ofsC pl4 PO Box l(KKI. BX2 ILB Solleli•r 'Ikr Hththy 14 Cornrie Slreel Crieff PH7 4AZ Ind¢pendent fx*mlntr Moffis & Ycwng PHI 5JN
Crieff Baptist Church SCIO Report of th¢ Independeni ExamiD¢r to thc Trusteesfor theperiod ended 31 March 2025 I report on the accoun of the Charity for thc period ¢nded 31 March 2025, which are s¢t out on pages 6 io 10. Respective rvponsibilities of Trustees and Examiner The TnLslees are responsible for the preparAtion of the accounts in accordance with the terms of the Charities and Trustee Investsnent {Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 las amended). The Trustees consider that an audit requirement of Regulation 10( I) (d) of the 20U6 Accounts R¢gulations does not apply. li is my responsibilitv to examine the accounis as required under S¢c(ion 44(1 Xc} of th¢ 2005 Act and to Sle whether particular matters have io come to Y aiiention. Basls of Independent Ex•mlner'J Report MY ¢xamination was Calea out in accordance with Regulation I l of the 2006 Accounts Regulations. An examination includes a review of the accountiMg rec(Jrds kept by the Charity and a comparison of the accounts presenled with th()%e records. It also includes consideration of an), unusual items or disclosures in ihe aecounls, and seeking explanations fr(Mn you as Trustees concerning any such rnatfrrs, The procedures undertaken do not provide all the evidence that would be required in an audit and onsequ¢ntly I do not express an audit opinion on the view given by ihe accounts. Independent Examiner's Stgtement In connection with my examination, no maller h&s come to my aiienlion: ( l) which gives me r¢&son<ible cause lo beli¢v¢ that in ony malerigl respect the requirements.. io keep acLwnling r¢cords in accordance with Section 44(IKa) of the 2005 Act and R¢8ulation 4 of th¢ 2006 Accounts Regulations, and lo prepar¢ accounts which accord with Ihe accounting reeords and comply with the Rcgulation 9 of the 2006 Ac¢ounts Re8ulalions. havc not been met. or, (2) lo which, in my opinion, attenlion should be drawn in order to enable a proper undeistsnding of th¢ aceciunls 10 be reached. Date: 19 December 2025 Nl¥iiibL"i ol. liibLiluLw ul L Morris & Yovn8 Charter¢d Accoutitants 6 Atholl Cres¢ent Perth PH15JN IJL'lirL iluuiitaiils Ll
Crieff Baptist Church SCIO Receipts and Payments Accountsfor iheperiod ended 31 March 2025 General fund Reslrlcted Funds 2025 Total Receipis Gift Aid donations Gift Aid tax recovered Open plate offerings Manse Rent Other income - halls, miscellaneous Other donations (see note 3) 24,565 7,727 11,202 4,679 2.580 71,588 100 24.665 7,727 12,473 4,679 4,013 72.211 1,271 1,433 623 Total reeelpts 122J41 3,427 125,768 Payments Staff cosls Staff allowances Miscellaneous staff expenses Insiilulional donations and gifts.. Baptist Union of Scotland Baptist Missionary Society Action PartnerslPioneers Institutional donations less than £1.000- 6 (2024-8) Supporl costs.. Rates and insurance Loan repayments Loan interest Utilities Administration expenses Ministy expenses Safety and maintenance Building works Independent examination Total payments 18.822 2,349 2.406 18,822 2J49 2,446 40 1,204 1,204 ,440 1,204 1,204 1,440 229 2,195 2,424 1,238 1,238 3,230 8.315 2,580 2.278 2,231 1.188 48,714 200 25 211 3,430 8J40 2,791 2,278 2,231 1,188 51J85 2.671 Surplus/(deficit) for period 73,627 756 74J83 Transfers 66 (66) Total funds brought forward Total funds carried fonvard 73,693 690 74J83
Crieff Baptist Church SCIO Sta¢ement of Balan¢e$ as at 31 March 2025 2025 Surplus for period Opening balance Closing balance Bank account balances Represented by: Unreslrlcted fund General Restricted funds 74,383 74J83 73,693 Ignite (Sunday School) Women's fellowship Special Collections 690 74J83 Statement of assets V4t 31 March 2025 Church (at cost) Manse (at cost) 120.000 240,000 360,000 Statement of lfiabilities at 31 Mar¢h 2025 Independent examination 1,080 1,080
Crieff Ba tist Church SCIO St•iemMt of B•lancu as 4t 31 Mwch 2025 (¢onllnued) The finonctaj statanents Pl8e8 6 to 10 were apryov¢d lry the Tnth¢s m 18 2025 siwKd on th¢ir alf the undernot¢d: Th¢ no$ Im p•8¢s 9 w IQ forni pt of th financi ststements.
Crieff Baptist Church SCIO otes lo the financial slatementsfor rheperiod ended 3] March 2025 l. Accountlng policies Accounling convenlion The financial statements have been prepared under the historical cost convention, and in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charitie5 A¢¢ounts (Scotland) Regulations 2006 (as amended). Basis offimancial 51atemenls The financial statements have been prepared on a receipts and payments basis. Receipls and Pdyments Ac¢ounl For the purpose of the Receipts and Payments accounts as shown on page 6, fid5 are defined as follows- Unreslricledfvnds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds. Restrictedfvnds 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 The Church does not operate a pension scheme for staff members. but allows the Pastor lo participate in the pension scheme operated by the Baptist Union of Scotland, as part of the Baptist Union of Great Britain and Ireland. Pension costs are included when paid. 2. Transaetions with Trustees No Trustees, nor any persons connected with them. have received any remuneration from the charity during the period. No Trustees have received any reimbursed expenses or any other benefits from the Charity during the period. 3. Incorporation of SCIO The SCIO was incorporated on 23 May 2024. The other donations shown in the Receipts and Payments Account on page 6 represents £72.21 l of assets transferred from Crieff Baptist Church on 23 May 2024. 4. Staff costs Ydnd numbers 2025 Gross Salaries Employers Nl Pension contributions 17.850 498 474 18,822 The average number of employees during the period was l.
Crieff Baptist Church Notes to the financial stat¢men15for the period ended 31 March 2025 5. Unrestricted funds Balance at 23 May 2024 Receipts Pydyments Transfer5 31 March 2025 B Ydlance at General Fund 122.341 (48,714) 66 73.693 Erplanalion offunds The Generalfund represents all income and expenditure relating to the primary focus activities of th¢ charity, other than those for which funding is restricled. 6. Restricted funds Balance at 23 May 2024 Receipts Payments Bglance at Transfers 31 March 2025 Ignite (Sunday School) Special Collections 66 3.361 3,427 (66) (2.671) (2.671) 690 690 (66) E¥planaiion offunds The Ignite (Sunday School) fund represents income and expenditure relating to the support of children's work. The Special Collections fund represents income raised for specific charity donations. 10