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 Tn￿te¢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 Con￿01 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 Missi￿ary work and ihe relief of povcrty or othcr S￿illI needs. The church is also affill￿ed 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 0￿1¢¢ 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 Tr￿SIc=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. TreaSU￿r. 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. O￿lCe-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 pro￿aMMe, 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 M￿lMuM 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 Un￿StrICted funds as follows.. A minimum level (if possible) which equates to approximately three months, eXpendi￿re 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 det*Us 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 S￿le whether particular matters have io come to ￿Y aiiention. Basls of Independent Ex•mlner'J Report MY ¢xamination was Ca￿lea 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