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2025-07-31-accounts

REGISTERED COMPANY NUMBER: CS007156 (Scotland)

REGISTERED CHARITY NUMBER: SC053707

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Peterhead Baptist Church SCIO

SBP Accountants 27 Finlayson Street Fraserburgh Aberdeenshire AB43 9JQ

Peterhead Baptist Church SCIO

Contents of the Financial Statements for the Year Ended 31 July 2025

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Peterhead Baptist Church SCIO

Report of the Trustees for the Year Ended 31 July 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The primary objective of the church is to serve and advance the Kingdom of God; Father, Son and Holy Spirit - the Creator and Sustainer of all things. Our endeavours to meet that objective are built around a four-part mission statement: Teaching God's Word; Praying God's will; Sharing God's love; Celebrating God's grace. Through this work, we seek to equip and encourage Christian believers, and to work for the good of those around us, regardless of their beliefs or convictions. In all that we do, we declare the Lordship of Jesus Christ, the Eternal Son, the head of the church and the Saviour ofhumankind; through his life, death and resurrection.

In addition to holding regular Sunday services, the church promoted ancillary organisations, and their respective activities.

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Peterhead Baptist Church SCIO

Report of the Trustees for the Year Ended 31 July 2025

ACHIEVEMENTS AND PERFORMANCE

Peterhead Baptist Church continued to serve the church family and community under the ministry of Pastor David McCaig; and the leadership of the elders and deacons.

Our Sunday morning services and midweek ministries required the church to be open on almost every day of the week throughout the year, welcoming and serving many people, of all kinds, from our church family and our neighbours in the town of Peterhead.

Evening services continue to include small group studies and praise and testimony evenings. Our ‘big questions, discussion evenings have made use of the New City Catechism to assist us in our studies of Christian doctrine.

The church continues to livestream services via a YouTube channel which allows those who are unable to meet with us on a Sunday, to participate in worship with us.

We have been uplifted in the last year by two baptisms, the induction of four new members; and the election of two new elders and five new deacons.

And we have also been blessed with a new treasury team, who, having the extra challenge of taking on this role as we changed our charitable status to that of a SCIO, have discharged their duties with aplomb.

The church enjoys and has benefitted greatly from the flexibility of our building. The multi-purpose sanctuary has been crucial for the running and development of our ever-expanding youth and children’s ministries, including our toddler group; Solid Rock Kids Club, which serves kids from primary one to primary five; and Connect, which serves youth, from primary six to $3.

We also started the financial year with another successful summer holiday club, which engaged over a hundred children from our community. We are also heartened and encouraged to see the monthly attendance at Messy Church continue to grow, and for this to an avenue by which we can connect with more unchurched families in the town.

Our commitment to demonstrating the love of God has continued with a third year of our Warm Welcome ministry which has provided warmth, company and a cooked meal to help meet the needs of those who are struggling amid the long-term impact of the cost-of-living crisis.

We have also run Peaced Together, which is a creative arts course aimed at helping women who struggle with their mental health. And good relationships with our neighbours continue as a consequence of these ministries. The church continues to support missionaries both in prayer and by donating to their work this year.

PBC has contributed on a monthly basis to the financial support of to a Christian family working in Indonesia in conjunction with Pioneers U.K. Ministry. The church also supports the Good Shepherd Community in Mumbai, which is facilitated by Dignity Freedom Network UK.

A proportion of our income from member giving is also directed to other Christian causes, locally, nationally and internationally, through our elective giving team.

The Women's Fellowship continued in their tradition of uplifting a weekly special offering for local causes, and the Work Party contributed another sizeable donation of gift boxes to the Blythswood Christmas shoe box appeal.

Peterhead Baptist Church is committed to proclaiming a message of hope and practical help for those who know the Lord and for those who do not.

May the Lord be glorified in everything we do.

FINANCIAL REVIEW

Principal funding sources

The church receives most of its funding from church members by way of weekly offerings and gift aid donations.

Results for the year

These are set out in pages 5 to 13. The net surplus for the year was £46,268 (2024 surplus of £55,922).

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Peterhead Baptist Church SCIO

Report of the Trustees for the Year Ended 31 July 2025

FINANCIAL REVIEW

Reserves policy

It is the church's policy to maintain unrestricted funds at a level, which will allow the church to continue its ongoing work and provide for the maintenance of its assets.

Total reserves including the net book value of fixed assets and balances of unrestricted funds amounted to £2,130,719 (2024: £2,084,451). Cash balances total £189,801 (2024: £171,185).

Grant making policy

The church makes grants and donations from its unrestricted income to individuals and organisations that are known to the church and the trustees, and the beneficiaries of which are involved in activities or ministries, which are compatible with the objects of the church.

FUTURE DEVELOPMENTS

We are continuing to raise money for major alterations to our buildings, which will make the premises more fitting for the future.

We shall continue our outreach operation, with a view to helping those in need in our community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the constitution, and is an incorporated association.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number CS007156 (Scotland)

Registered Charity number S$C053707

Registered office 49 King Street

Peterhead Aberdeenshire AB42 ITA

Trustees

Dr D McCaig Mr S R Bowlerwell Mr J M Donaldson Mr C P Gast

Mr R J Hepburn Mr J GT Stephen

Independent Examiner

Ronnie Birnie FCCA

SBP Accountants 27 Finlayson Street Fraserburgh Aberdeenshire AB43 9JQ

Approved by order of the board of trustees on 6 April 2026 and signed on its behalf by:

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Mr J M Donaldson - Trustee // fl
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Independent Examiner's Report to the Trustees of Peterhead Baptist Church SCIO

[ report on the accounts for the year ended 31 July 2025 set out on pages five to fourteen.

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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as trustees concerning any 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 connection with my examination, no matter has come to my attention :

have not been met; or

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Ronnie Birnie FCCA a The Association of Chartered Certi tes Accountants

SBP

Accountants 27 Finlayson Street Fraserburgh Aberdeenshire AB43 9JQ

6 April 2026

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Peterhead Baptist Church SCIO

Statement of Financial Activities for the Year Ended 31 July 2025

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||||||| |---|---|---|---|---|---| |31.7.25|31.7.24| |Unrestricted|Total| |funds|funds| |Notes|£|£| |INCOME|AND|ENDOWMENTS|FROM| |Donations|and|legacies|231,630|228,158| |Investment|income|2|7,270|4,677| |Other|income|596|1,095| |Total|239,496|233,930| |EXPENDITURE|ON| |Charitable|activities| |Ministry &|mission|costs|152,658|139,713| |Other|operating|costs|32,595|32,675| |Other|7,975|5,620| |Total|193,228|178,008| |NET|INCOME|46,268|55,922| |RECONCILIATION|OF|FUNDS| |Total|funds|brought|forward|2,084,451|2,028,529| |TOTAL FUNDS|CARRIED|FORWARD|2,130,719|2,084,451|

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The notes form part of these financial statements

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Peterhead Baptist Church SCIO

Balance Sheet 31 July 2025

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||||||||| |---|---|---|---|---|---|---|---| |31.7.25|31.7.24| |Unrestricted|Total| |funds|funds| |Notes|£|£| |FIXED|ASSETS| |Tangible|assets|6|1,908,289|1,882,721| |CURRENT|ASSETS| |Debtors|7|41,311|35,564| |Cash|at|bank|189,801|171,185| |231,112|206,749| |CREDITORS| |Amounts|falling|due|within|one year|8|(8,682)|(5,019)| |NET CURRENT|ASSETS|222,430|201,730| |TOTAL|ASSETS|LESS|CURRENT| |LIABILITIES|2,130,719|2,084,451| |NET ASSETS|2,130,719|2,084,451| |FUNDS|9| |Unrestricted|funds:| |General|fund|1,009,147|965,045| |India fund|2,084|8,033| |Building|fund|1,118,872|1,110,820| |Womens|association|fund|616|553| |2,130,719|2,084,451| |TOTAL FUNDS|2,130,719|2,084,451|

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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

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Peterhead Baptist Church SCIO

Balance Sheet - continued

31 July 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 6 April 2026 and were signed on its behalf by:

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Mr JMJaf
Mr R J Hepburn - Trustee
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The notes form part of these financial statements

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Peterhead Baptist Church SCIO

  1. ACCOUNTING POLICIES

Notes to the Financial Statements for the Year Ended 31 July 2025

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective | January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

On 16 October 2024, the charity, formerly known as Peterhead Baptist Church (SC015409), transferred all of its assets, liabilities, and activities to Peterhead Baptist Church SCIO (SC053707), a Scottish Charitable Incorporated Organisation (SCIO).

The transaction has been accounted for using merger accounting, which treats the new SCIO as a continuation of the former charity. Consequently:

-The assets and liabilities transferred at their existing book value.

Incoming resources

Recognition of incoming resources

Income is recognised when the church has entitlement to the funds, any performance conditions are attached to the item(s) of income have been met, it is probale that the income will be received and the amount can be measured reliably.

Incoming resources with related expenditure

Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the Statement of Financial Activities.

Grants and donations

Grants and donations are only included in the Statement of Financial Activities when the church has unconditional entitlements to the resources.

Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Contractual income and performance related grants

This is only included in the Statement of Financial Activities once the related goods or services have been delivered.

Voluntary help and Gifts in kind

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the Church are included in the Statement of Financial Activities as incoming resources when receivable.

Interest receivable and investment income

Interest on funds held on deposit and income from other investments is included when receivable and the amount can be measured reliably by the church. This is normally upon notification of the interest or dividends paid or payable by the deposit taker or investment holder. The church does not presently hold any investments other than bank deposits.

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Peterhead Baptist Church SCIO

Notes to the Financial] Statements - continued for the Year Ended 31 July 2025

1. ACCOUNTING POLICIES- continued

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

No depreciation is charged on the freehold property on the basis that the estimated residual value of the property is not considered to be significantly different from the carrying value if the asset and therefore the depreciation charge and the accumulated depreciation are not material although, due to the nature of the properties, the trustees do not believe that a reliable market valuation is possible. Freehold property expenditure additions in the current year comprise costs of £28,497 in respect of the ongoing work in relation to the new building extension.

The policy on freehold property will be reviewed once works are complete.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they arseparateated as a seperate fund. The designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Endowment funds are funds which have been given on the condition that the original capital sum is not reduced but the income therefrom is used for the purpose defined in accordance with the objects of the charity.

  1. INVESTMENT INCOME

31.7.25 31.7.24 £ £ Bank interest received 7,270 4,677

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Peterhead Baptist Church SCIO

Notes to the Financial Statements - continued for the Year Ended 31 July 2025

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

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||||||| |---|---|---|---|---|---| |31.7.25|31.7.24| |£|£| |Depreciation|-|owned|assets|5,030|5,598|

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  1. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

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|||||| |---|---|---|---|---| |Unrestricted| |funds| |£| |INCOME|AND ENDOWMENTS|FROM| |Donations|and|legacies|228,158| |Investment|income|4,677| |Other|income|1,095| |Total|233,930| |EXPENDITURE|ON| |Charitable|activities| |Ministry &|mission|costs|139,713| |Other|operating|costs|32,675| |Other|5,620| |Total|178,008| |NET INCOME|55,922| |RECONCILIATION|OF|FUNDS| |Total|funds|brought|forward|2,028,529| |TOTAL FUNDS|CARRIED|FORWARD|2,084,451|

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Peterhead Baptist Church SCIO

Notes to the Financial Statements - continued for the Year Ended 31 July 2025

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|||||||| |---|---|---|---|---|---|---| |6.|TANGIBLE|FIXED|ASSETS| |Fixtures| |Freehold|and| |property|fittings|Totals| |£|£|£| |COST| |At|1|August 2024|1,865,927|130,093|1,996,020| |Additions|28,497|2,101|30,598| |At|31|July|2025|1,894,424|132,194|2,026,618| |DEPRECIATION| |At|1|August|2024|-|113,299|113,299| |Charge|for year|-|5,030|5,030| |At|31|July|2025|-|118,329|118,329| |NET|BOOK VALUE| |At|31|July|2025|1,894,424|13,865|1,908,289| |At|31|July 2024|1,865,927|16,794|1,882,721| |7.|DEBTORS:|AMOUNTS|FALLING DUE|WITHIN|ONE|YEAR| |31.7.25|31.7.24| |£|£| |Other|debtors|35,605|31,907| |Prepayments|5,706|3,657| |41,311|35,564| |8.|CREDITORS:|AMOUNTS|FALLING|DUE WITHIN|ONE YEAR| |31.7.25|31.7.24| |£|£| |Trade|creditors|1,959|(1)| |Social|security|and|other|taxes|623|592| |Other|creditors|1,195|244| |Accrued|expenses|4,905|4,184| |8,682|5,019| |9.|MOVEMENT|IN|FUNDS| |Net|Transfers| |movement|between|At| |At|1.8.24|in funds|funds|31.7.25| |£|£|£|£| |Unrestricted|funds| |General|fund|963,048|14,602|29,300|1,009,147| |India|fund|8,033|(6,449)|500|2,084| |Building fund|1,110,820|38,052|(30,000)|1,118,872| |Womens|association|fund|553|63|-|616| |2,084,451|46,268|-|2,130,719| |TOTAL FUNDS|2,084,451|46,268|-|2,130,719|

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Peterhead Baptist Church SCIO

Notes to the Financial Statements - continued for the Year Ended 31 July 2025

9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|£| |Unrestricted|funds| |General|fund|170,829|(156,227)|14,602| |India|fund|24,551|(31,000)|(6,449)| |Building|fund|39,437|(1,385)|38,052| |Womens|association|fund|4,679|(4,616)|63| |239,496|(193,228)|46,268| |TOTAL FUNDS|239,496|(193,228)|46,268| |Comparatives|for movement|in|funds| |Net| |movement|At| |At|1.8.23|in|funds|31.7.24| |£|£|£| |Unrestricted|funds| |General|fund|951,643|13,402|965,045| |India fund|2,495|5,538|8,033| |Building|fund|1,074,172|36,648|1,110,820| |Womens|association|fund|219|334|553| |2,028,529|55,922|2,084,451| |TOTAL FUNDS|2,028,529|55,922|2,084,451| |Comparative|net movement|in|funds,|included|in|the|above|are|as|follows:| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|£| |Unrestricted|funds| |General|fund|164,513|(151,111)|13,402| |India|fund|24,538|(19,000)|5,538| |Building|fund|40,311|(3,663)|36,648| |Womens|association|fund|4,568|(4,234)|334| |233,930|(178,008)|55,922| |TOTAL FUNDS|233,930|(178,008)|55,922|

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Peterhead Baptist Church SCIO

Notes to the Financial Statements - continued for the Year Ended 31 July 2025

9. MOVEMENT IN FUNDS- continued

A current year 12 months and prior year 12 months combined position is as follows:

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|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Net|Transfers| |movement|between|At| |At|1.8.23|in|funds|funds|31.7.25| |£|£|£|£| |Unrestricted|funds| |General|fund|951,643|28,004|29,500|1,009,147| |India|fund|2,495|(911)|500|2,084| |Building|fund|1,074,172|74,700|(30,000)|1,118,872| |Womens|association|fund|219|397|-|616| |2,028,529|102,190|-|2,130,719| |TOTAL FUNDS|2,028,529|102,190|-|2,130,719| |A|current|year|12|months|and|prior|year|12|months|combined|net|movement|in|funds,|included|in|the|above| |as|follows:| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|£| |Unrestricted|funds| |General|fund|335,342|(307,338)|28,004| |India|fund|49,089|(50,000)|(911)| |Building|fund|79,748|(5,048)|74,700| |Womens|association|fund|9,247|(8,850)|397| |473,426|(371,236)|102,190| |TOTAL FUNDS|473,426|(371,236)|102,190|

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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Description of funds

Restricted funds

There are no restricted funds.

Designated funds

India fund

The main purpose is to finance and support missionary work in India.

Building fund

This fund is to be used for the renovation of the church building.

Women's association fund

The fund is to finance and support the activities of the women's association.

Unrestricted funds

General fund

The main purpose of the fund is to finance and support the main day to day activities of the church.

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Peterhead Baptist Church SCIO

Notes to the Financial Statements - continued for the Year Ended 31 July 2025

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2025.

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Peterhead Baptist Church SCIO

Detailed Statement ofFinancial Activities
for the Year Ended 31 July2025
31.7.25 31.7.24
Unrestricted Total
funds funds
£ £
INCOME ANDENDOWMENTS
Donations and legacies
Donations 57,909 55,444
Gift aid 37,605 31,907
Church offerings 136,116 133,354
Other donations - 7,453
231,630 228,158
Investment income
Bank interest received 7,270 4,677
Other income
Bank rewards 5 4
Scrap& second hand sales 591 1,091
596 1,095
Total incoming resources 239,496 233,930
EXPENDITURE
Charitable activities
Pastor's remuneration 45,398 44,712
Rent, rates& insurance 11,619 10,734
Lightand heat 7,659 7,534
Telephone 1,257 1,108
Postage and stationery 956 1,460
Ministry& missions 45,215 49,359
Sundries 6,074 6,241
Depreciation oftangible fixed assets 5,030 5,598
Donations paid 62,045 45,642
185,253 172,388
Support costs
Governance costs
Accountancy fees 3,125 2,395
Legal fees 4,850 3,225
7,975 5,620
Total resouroes expended 193,228 176,008
Netincome 46,268 55,922

This page does not form part of the statutory financial statements

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