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2025-12-31-accounts

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ARRAN BAPTIST CHURCH SCIO

Annual report and Accounts for the year ended 31 December 2025

Scottish Charity Number S$C053506

Current Trustees

Rev A Clark

Mr A Walker

Mrs J Shand Mr K Burns

:

Mr P McKinnon

Recruitment and appointment of Trustees

Church Trustees are appointed for a 3 year term by the members at the Annual General Meeting which is held in February each year. :

Governing Document

The church is nowa Scottish Charitable Incorporated Organisation and the purposes and administration arrangement are set out in the constitution.

Charitable Purposes

Our purpose, as recorded in our constitution, is ‘the advancement of Christianity by the provision of teaching, sharing in worship, maintenance of a spirit of love and unity and sharing in the fulfilment of the Lord’s commission in Matthew 28:19&20’.

Activities and Achievements

Recorded in the Secretary’s report attached.

Trustees renumeration and expenses

The trustees did not receive any renumeration or expenses during the year.

Reserves

;

The church held unrestricted funds of £6,642 in a Current Account and £12,625 in a Savings Account at the year end. The church has an outstanding loan on the manse to the Baptist Union of Scotland of £87,000.

MrsJ Shand, Secretary

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Independent Examiners’ Report to the Trustees of Arran Baptist Church.

I report on the accounts of the charity for the year ended 31% December 2025, which are set . out on pages 3-5.

Respective responsibilities of trustees and examiners.

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 our responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to our attention. Basis ofindependent examiners’ statement. An 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 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.

Independent examiners’ statement.

Signed: y ww uw (an Sylvia Alison MICB 7Brodick Brathwic Terrace

KA27 8BW

Date: gales Te ioe ke es AVAG

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ARRAN BAPTIST CHURCH - SCO53506

NOTES TO THE ACCOUNTS FOR YEAR ENDED 31 DECEMBER 2025

Unrestricted Restricted
1. Donations& GiftAid Funds Funds Total 2025 _—‘Total 2024
. GiftAid 33,238 0 33,238 28,298
Taxon GiftAid 10,974 0 10,974 7,516
Offerings 11,490 0 11,490 14,183
Designated & Other Gifts 7,556 0 7,556 3,163
Manse Income 180 0 180 2,543
Manse Buyout 9,000 0 9,000 1,500 :
Baptist Union 6,203 0 6,203 3,384
78,641 0 78,641 60,587
2. Cost of Charitable Activities
Administration 1,239 0 1,239 2,739
Fellowship 525 0 525 0
Outreach 4,550 0 4,550 1,929
Rent 3,681 0 3,681 2,089 :
Speakers 0 0 0 0
Baptist Union 1,260 0 1,260 1,135
Arran Youth Foundations 0 0 0 50
PastorCosts 37,251 0 37,251 26,315
Manse Expenditure 5,569 0 5,569 12,685
Manse Upgrade 29,079 0 29,079 23,952
Manse Loan Repayment 9,000 0 9,000 3,000
Manse Purchase 0 0 0 52,913
92,154 0 92,154 126,807
3. Donations
Atholl Centre 0 150
BMS 800 700
Glasgow City Mission 300 150
MAF 150 150
Release International 300 150
Scottish Bible Society 150 150
Scripture Union 300 150
TEAR Fund 800 400
Valdete Trust 400 200
Watoto 276 276
3,476 2,476

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