Charfty registration number 1091066 (England and Wales)
Company reglstration number 04279837
THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Caladine
chartered Certified Accountants

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trusteos:
MrAndrew Johnson
Rev'd Christopher Brockway
Rev'd Anthony Clarke
Ms Emma Green
Rev'd Martin Hardwidge
Rev'd Clare Hooper
Rev'd Jonathan Keyworth
Rev'd Hayley Young
Rev'd Matthew Huckle
Ms Janet Quary
Rev'd Christopher Walker
Rev'd Andrew Perryman
Revd David Ford
Rev'd Dr Martln Hobgen
Mr8 Ann Andrew8
Roglonal Mlnlsty
Team:
Rev'd Hayley Young
Rev'd Clare Hoopèr
Rev'd Stephen Barber
Rev'd Simon Gray
Rev'd James Thomas
Reglonal Minister Co-Team Leader
Regional Minister CtrTeam Leader, Chlldren. Youth & Famllies
Regional Minister
Regional Ministerloperations Lead (Interim Treasurer)
Regional Minister, Mission Development
Staff Team:
Mrs Amy Allen
Administration Manager
Charlty numb•r
1091068
Company number
04279837
Regl8ternd offlce and Baptist Hou8e
operational address
129 Broadway
Didcot
Oxford5hire
OX118XD
Independont examlner Colin Dadswell FCA FCCA DChA
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Bankers
HSBC B8nk plc
6 High Street
Abingdon
Oxfordshire
OX11 8RP

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
CONTENTS
Pagè
Trustee6' report
ststement of Truslees, responsibilities
Independent examineV8 report
ststement of financlal actlvities
9-10
Statement of financial position
11
Staternent of cash tlows
12
Notes to the financial statements
13-29

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees, who are a150 direclors of the Association for the purposes of company law, are pleased to present
their Annual report and financial statements of the charitsble company for the period 1 January 2020 to 31
December 2024, which are prepared to meet the requirements for a director's report and accounts for
Companies Act purposes.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charty's Memorandum and Articles of Association, the Companies Act
2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applic3ble to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK Republic
of Ireland (FRS 102) (effective 1 January 2019)"
Objectlve8 and actlvities
The Southern Counties Baptist Assorialion (also known as SC8A) is a registered charity (number 1091068). It
was incorporated as a private limited company on 31 August 2001 and is governed by Article5 and Memorandum
of Association.
The objective of the charilable cornp8ny is 'the advancement of the Christian faith espeaally by mean5 of and in
a￿rdance with the principles of the Baptist denomination, as set out for the time being, in the Declaration of
Principle of the Baptist Union af Great Britain,.
The Principal activities of the charitable company are the employmenl of Regional Ministers ar)d admini8tralive
stsff team, with the involvement of a number of volunteers. working in group5 or individually, to offer support and
guidance, training and financial resources to advance the Christian religion In a way which benefrts Baptist
churches and the communities in which Ihey serve.
The charitable company is part of the family of Baptist org8nis8tions seprfing the needs of many of the Baptist
Churches in Greal Britain, working particularly closely with the Baptist Union of Great Britain and BMS Wodd
Mission.
Publlc beneflt
The trustees, having regard to the Charity Commission's guidance document, 'public benefit.. running a charity
(PB2)', continued to provide public benefit by seeking to advance the Christian religion and practice 'according to
the principles of the Baptist denomination, and with the Objects of the charitable company. More detailed
information about the activities and their success is provided in the °Achievements and Perfom18nc6" section of
this reporL
The tharitable company aims to..
Short4em7.'
Cowoperate with churches directly and through working groups by passing approprlate iesolutions to
enable building developmenl projects, Induding the provision of grants and loans, induding Sustainable
Energy Funding. Many of these projects are directly aimed at making church buildings more accessible
and available lo the local community.
Assisl churche5 and ministers Ihal are seeking new mlnistries through the National Settlement process.
Assist individua15 in exploring a call to any Baptist ministy by signposting various routes to recognised
Baptist ministry, Interviewing candidales, supporting ministerial candidates and providing Baptist Union
approved training for Recognised Loc31 Ministers.
Encourage dialogue within churches or be￿en churches and their local community.
Encourage the SCBA Grant5 Committee as it continues to seek crealive ways of 5UPPOrting churches in
their mission using Baptisl Home Mission, Pioneering and other Association funds.
Receive and ojnsider reports from the SCBA Strategy Groups and the Regional Ministers. enabling
charitable company to maintain effedive govemance.

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Long-t81m.'
Make Safeguarding training available on a rolling programme, encouraging and enabling members of
our churches to receive training at a reduced cost or free, and ensuring that ministers have completed
Level 2 & 3 training.
Ensure, through its Staff, Finance & Administration Group, responsible and effective stewardship of the
resources of the charitable company.
Encourage churches to support Baplist Home Mission and BMS Wodd Mission through prayer, direct
partnership with mission personnel and financial gifts, so that the Gospel of Jesus Christ can continue to
be shared in the UK and abroad.
Support the stsff employed by the charitable company through the prDvision of appropriate training and
support, and provision of clear and effective staffing and olher policies.
Seek approprlate and timely advice on issues having a potents'ally wlde-ranging effect wlth a view to
mitigating risk.
The aim of our tharity is to inspire, ¢onnecl and resource healthy churches In relationshlp for God's mission and
thls fulty reflects the purposes Ihe charity was Set up to further. The team and trustees sought to achieve these
aims in a number of ways, primarily providing support to the churche5 and their ministers to enable them to
advance the Christian religion by public worship and their objects but also including granting assistan￿ to
diurthes seeking to improve their premises, en￿uragIng churches to adopt robust safeguarding policies and
practice, acting to provide help and support to churches seeking to ifnprove their own governance and holding
the Regional Ministers accountable for their support for churches seeking to advance the Christi8D ￿ligIon in
their communities.
The trustees review our aims, objectives and activitie5 each year through appraisals of the team and the work
they have carried out. In doing this, not only are we able to ensure our aims, objectives and activities remain
focussed, but also that the team are carrying out their roles to the best of thelr abilities.
Significant activities of our Associalion Included..
Hosting events for ministers and leaders, induding a three-day conference, lo teach and to develop and
deepen their relationship with God
Providing Home Mission Grants to sustsin churches and organisations for misslon in their communities
Providing support for our Association churches. ministers and leaders, including pastoral, safeguarding
and financial support.
Through different Association working groups, continuing to assess and develop the various aspects of
our mission, induding finance, safeguarding and leadership development.
Identsfying, partnering with and resourcing pioneer mission initiatives
The Association's volunteers have roles either as trustees on the Steering and Strategy Group., OT 8s non-trustee
members of one of the Association working groups. The Association also uses volunteers to carry out their
safeguarding training sessions, who have been trained to fulfil this role.
Achlevernents and performance
The Assoaation is made up of 143 member churches of the Association, mainly located in Berkshire, Dorset,
Hampshire, the Isle of Wight, Oxfordshire and Wiltshire. covering thirteen counties in total. The Regional
Ministers gave regular input to individual churches about good practice, backed up by the resources of the
Bapts'st Union, as well as being involved in conflict resolution when necessary.

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
For a number of years, the testing of the call to ministry has been carried out by a Ministerial Recognition Group
formed as part of the South-wesl Partnership and was carried out with Ihe Assoaations. However this prO￿$S
wa5 reviewed during the year and it was decided to Tun this as a single association {with representation from
another), as this would increase the tlexibility and responsiveness of the process and save money for candidates.
The Regional Ministers also oversee the development of ministers during their first three years of ministry. Six
minister5 became Fully AGcr8dited Ministers and will be recognised at the Baptist Assembly in 2025, with ten
Newly Accredited Ministers attending reflection sessions in February and September.
The Regional Ministry Team spent the year making contact their allocated churches and ministtts, giving
advice and support where needed, as well as attending churth meetings and leading or speaking at seNices,
both online and in-person. They have continued to be in contact with all of the Association contacts through a
monlhly email with up-tc￿date information of what is happening both nationally and in the Association.
At the November AGM, Rev. David Ford was appointed as Association Treasurer.
The team and trustees continued to work on the Strategic Review carried out by Helen Cameron, and in
particular the five strategic priorities.. clusters, mission development, pioneering, children, youth and families, and
leaders development., and the two main en8bling priorities.. the reseNes policy and people strategy. In the
summer of 2024, after month5 of prayerful discemmenl and carefvl consideralion of the team slrudure. the
Trustees concluded that the roles of Mission Development Lead and part-time General Regional Minister would
no longer continue. with the outcome being that Rev Steve Barber and Rev Jim Thomas will be leaving the
regional team in 2025,
Safeguarding Training continued throughout the year. The Safeguarding Tralning Is run across the Assoaation
with a trained team of Safeguarding Trainers (all of whom are volunteers) in Ihe light of the national policies and
procedures. In 2024, 637 ministers, leaders and church members of SCBA churches were trained in level 2 and
level 3 safeguarding by SCBA safeguarding trainers.
In the period 1 st January 2024 to 31 st December 2024, in addition to rn0￿ general questions, SCBA 5UPPOrted
number of churches with safeguarding incidents. The continuing high number of contacts is anecdotaliy related to
an inuease in safeguarding training provision, an ongoing raising of awareness of what matters and an increase
In societsl stress. The Association Safeguarding Advisor, Keith Baldwin, left his role at the end cl October. Mthilst
new advisor is appointed Jo Hayes, the Safeguarding Lead for the South-East Baptist Assoc4ation has been
providing support and advice to SCBA Churches.
Various events, training and meetlngs wère held throughout the year. 101 Mlnisters and Leaders attended our
three-day in Cheltenham conference held in February, This examined Ihe theme af Covenant, with inpth from
Rev. Lyn Green, Rev Chris Brockway, and Rev Anthony Clarke. The first day of the conference was an
opportunity for a selection of our groups to meet up together, including the children, youth and family worker5,
newly ac(xedited ministers, and chaplains.
In June a leaders, day, was attended by 67 ministers and leaders, led by Rev. Jo Williams, reflecting on how as
churthes we manage differences and handle conflict. In November, the leaders, day and AGM was attended by
74 leaders and ministers and was led by Dr. Helen Cameron, where the Project Violet requests for change were
considered and churches were encouraged to refle¢X on their responses. The children, youth and families
workers continued to meet in person in four different locations for support.
The Association made a difference to its beneficiaries in tem)s of support, advice and training when requested or
offered. The Home Mission Group and the Staff. Finance and Administration Group also considered and advised
on the applications for Home Mission grants from six churches and three para-church organisations. The
Association has also made eighteen grants to individuals for education and development.
At the end of 2024, there were nine pioneers within SCBA. The ploneers were pastorally supported by an SCBA
pioneering neiwork and represenled by a pioneering steering group.
At the end of 2024 there were 50 Children. Youth and Families workers employed by churches wthin the
Association. These CYF workers are supported by Rev Clare Hooper and the work of the CYF Steering Group.

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
In reviewing the achievement5 and perfOrrnan￿ of the Association during the reporling period, this has mainty
been achieved through the number of ministers, leaders, members and churches who have interacled with the
Association in some way, whether through events, Iraining. or meeting with the Regional Ministry Team.
A number of positive and negative faclors. both within and outside the charrty's control, have affected
achievements of it5 objectives. The continued employment of the Safeguarding Adviser has been an extremely
positive fador. taking some of the pressure and work from the R8gional Ministry Team. The working groups
continue to evolve so that the varied aspects of the Association's work are covered. The working groups are
CUTrently'. Staff, Finance and Administration.. Children, Youth and Families,. Safeguarding,. Leadership and
Ministerial Development,. Mission Development- Home Mission., and Pioneering.
The Regional Team spend significant time engaging with local churthes. However, there are also Ihose churches
who are difficult to contact, sometime5 because they do not wish to have contact with the Associaticffi and are
very independent. The restriction of finance and resources will continue to have a negative impact on the
objectives in the future of the Association and the way the objectives are fvlfilled.
In regard to fvndraising actlvities, the Assocaation has a major responsibility for encouraging churches to donate
fvnds to the Baptist Union Home Mission Appe81 but such encouragement is limited to drawing attention to the
need and benefits durlng meetings and church visits, and on the SCBA website. The team has continued to be
more proactive In thi8 and are looklng at producing more resources going foward. In 2024, Ihe giving by SCBA
thurches slightly exceeded the target set for the Association by the Baptist Union although giving was down on
2023.
The Association is not permitted to raise funds to meet its operational or administrative costs, other than to meet
the expenses of events, such as training. However, the Assoaation does receive gifts for the Confidential Fund,
estsblished to relive the hardship of ministers or spouses. A grant from the money raised for the Baptist Union
Home Mission in 2023 was given to the Association to cover staff salaries and administrative costs in 2024, as
well as to distribute to Home Mission grant reupients. This is the principal source of income to cover the
operating costs of the Association. The Association did not use any material expenditure to raise income in the
reporting period.
Flnancial rnvlew
During 2024 the overall funds of the Associalion decreased by £103,733 (2023.. an increase of £419,211).
The Association had total funds at the year end of £2,681.793. The total fvnds were made up of unrestricted
general funds of £2,263,420, designated funds of £19,688 and restricled funds of £398,685.
Reserves policy and going concern
The A850cialion maintains reserves of £450,000 which currently represent approximately 9 months full running
costs.
The trustees have recognised that, taking into account the size of the staff team, the Association will be running a
deficit budget for a number of years which is likely to be with in the region of £135,000 a year unless additional
funds accrue. The decision to reduce the Size of the regional team will from 2026 reduce this deficit.
Given the existing level of unreslricted funds above and beyond that necessary io maintain the Association,
reserves the trustees consider that th8 Association remains a going concern despite an excess of expenditure
over income.
The Association incurred financial costs on the majority of its events. In 2024, SCBA charged for the Minister, and
Leaders, Conference and ihe Leaders, Days, but additional cosls induding the speakers fee and staff mileage
were covered by the Association. The cost of providing the safeguarding training was covered by the charge to
those attending. Assouation support, events and training also incur the c051s in Regional Ministry Team time and
mileage.
In regard to investment performance. fund5 not required for immediate purposes were deployed with the Baptist
Union CO￿oration Ltd, which employs an investment manager. The Baptist Union Trustees monitor investment
performances through Iheir Finance and Audit Committee.

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The principal risk facing the Association is the current deficit budget. This has been fully identified by the
trustees, through the Staff, Finan￿ and Administration Group. The Association Irustees and Regional Ministry
Team continue to meet to discuss the Stralegic Review and the way forward whilst working with a deficit budg8t.
However, monies from dosed churches are currently covering the deficit to some extent but cannol be relied on
lon*temi.
The principal funding source to SCBA is from Home Mission giving from ourAssociation churches, either through
SCBA or directly to the Baptist Union. This is pul into a 'shared pot, with the oth8r Associations n the Union, and
SCBA then receive a percentage of the total amount. An increase in giving to the Home Mission fund from SCBA
churthas may not directly result in an increased grant directly to SCBA.
R18k management
The Trustees have assessed the major risks to which the charity is exposed, and are satisfied systems are in
place to mitigate exposure to the major risks.
Plan8 for future periods
During 2025, the charitable company will seek to continue to fulfil its objectives in creative ways that will 8SSlSt in
the advancement of the Christian religion and the enrichment of church and community lrfe in the Soulhem
Counties.
The Regional Ministry Team wlll plan to keep Ihe regular activitles In place. These aclivities include.. the
continuation of Safeguarding Training available to 911 thurches and communities., supporting the member
thurches. both pastorally through the Regional Ministry Team, and for some, financially through grants: and
hosting ministers, and leaders, events including a thretrday conference and the AGM. The Board of Trustees will
continue to WO￿ on the findings of the Strategic Review of the Association, particularly reviewing Ihe current
deficit.
Structure, governance and management
The charitable company is governed by its Memorandum of Association and Artides of Association and Rules.
The Objects of this charitable company are the advancement of the Christian religion especially by the means of
and in accordance with the principles of the Baptist denomination as set out for the time being in the Declaration
of Principle of The Baptisl Union of Greal Britain.
The tharity is an Incorporaled Private Llmlted Company and Is constituted of a board of fifteen trustees, who are
also the Company's Directors, induding the Moderator and the Treasurer, who oversee Ihe works of the tharity.
The charity's members are the 140 churches within the Association, who have the rlght lo appoint trNO
representatives to attend and to vote at the general meeting of the Association.
The board of trustees consists of..
The Regional Ministry Co-Team Leaders
The Moderator appointed by the members of the Assoriation
The Treasurer appointed by the members of the Association
A person appointed by Regent's Park College for such a term of office and in accordance with such
procedures and rules as shall from time to time be decided by the College
Twelve trustees appointed by the members of the Association (four trustees were appointed by vote at
the AGM in November 2024)
Up to six trustees can be co-opted onto the trustee board, three of which will be co-opted solely to enable the
trustee board to positively represenl the age, sex and ethnic origin of the membership of the member churches.
The Association Moderator heads the Associalion, supported by the board of the trustees indu(ling the
Association Treasurer. The Regional Ministry CIFTeam Leaders are responsible for the team of three Regional
Ministers and support staff.

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees, who are also the directors for the purpose of company law, and who served during thè year and up
to the date of ssgnature of the fin8nclal statements were..
MrAndrew Johnson
Rev'd Christopher Brockway
Rev'd Anthony Clarke
Mr Jason Collis
Ms Emma Green
Revd Martin Hardwidge
Rerfd Clare Hooper
Rev'd Jonathan Keyworth
Rev'd Hayley Young
Rev'd Matth8w Huckle
M$ Janet Quary
Rewd Christopher Walker
Re¢d Andrew Perryman
Revd David Ford
Rev'd Dr Martin Hobgen
Mrs Ann Andrews
(Resigned 4 Novembef 20241
(Appointed 4 November 2024)
(Appointed 4 November 2024)
(Appointed 4 November 20241
(Appointed 4 November 20241
A structure of strategic and enabling groups is in place to support the various aspects cf th8 Association. These
areas are.. Stsff Finance and Administration., Leadership and Ministerial Development,. Children, Youth and
Families., Safeguarding., Pioneer Mission,. Mlssion Oevelopment., and Home Mission,
In line with the
Memorandum and Articles, the majority of th8 decisions made by the charity as a whole wi11 be made by the
board of trustees, though on occasions, the other strategy groups or Reglonal Mlnistry Team will make decisions
and inform the board of trustees of these decisions.
Prospective trustees are advised of the qualifications for serving a5 charity trustee8 and dlrectors. They are
invited to an informal discussion with the Moderator or Regional Ministry CcwTearn Leaders to discuss the
appointment. On appointment they are provided wrth an oveNiew of the governing documents of instruments
and activities of the charitsble company, along with the Assoclalion policies and past trustee meeting minute5.
Trusl8es are invited to various training sessions host8d ty the Association or Baptist Union for its members,
including Data Protection and Safeguarding.
The Regional Ministry Team are paid a stipend which is in Ilne with the recommended stlpend by the Bapt
Union plus a percentagè depending on their position in the team. Housing allowance and expenses are also
paid on 8 monthly basis. Th8 r65t of the staff team are paid a salary, decided by the board of trustees, plus any
out-of-pocket expenses. All volunteers within the Association are paid any oul-of-pocket expenses, particularly
for travel to and from meeting and events.
Key Management personnel remuneration.. the charitable company consider thelr key management personnel to
be the charitable company s board of Iruslees. The pay and remunefation of the employees of the charitable is
Set by the charitable cotllpany through the board of truste8s and its finance group and is based upon the Baptist
Union recomrnended stipend.
The charilable company 15 a member of the Baptist Union of Great Britain, paying a 5ubs¢riptlcn to this charity.
Fund5 from the Home Mission fund, which is the principle working fund of the Union, are received by the
charitable company and dispérsed by its Grants Group, as well as being used for the running of the Associalion.
The Trustees, report was approved by the Board of Trustees.
Revd David Ford
Trustee
Dated..
'22).1

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The TTUStee5, who are 8150 the direclors of The Southern Counties Baptist Association for the purpose of company
law. are responsible for preparing the TTuslees' Report and the financial statements in accordan￿ wilh appIl￿ble
law and United Kingdom Accounting Slandards (United Kingdom Generally Accepted Accounting Pradice).
Company law requires the Trustees to prepare finanaal stalements for each financial year which give a true and fair
Vl8w of the state of affairs of the charity and of the incoming resources and application of resources, including the
income and expendilure, of the charitable company for that year.
In preparing these financial ststements, the Trustees are required to..
5elecl suitable accounting poliaes and then apply them o)nsistently',
- observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Sland8rds have been followed. subject to any Material departures
disclosed and explained in the financial statements. and
prepare the financial statements on the going concem basls unless it is Inappropriate to presurr£ that the tharity
will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disdose wth reasonable accuracy at
any time the financial position of the Charity and enable them to ensure that the financial 6tstements comply wilh the
Cornpanies Act 2006. They 8re also responsible for safeguarding the asset5 of the charity and hence for taklng
reasonable steps for the prevention and detection of fraud and other irregularlties.

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
I report to the TNstees on my examinatlon of th8 financial statements of The Southem Counties Baptlst A88ociatic
(the charity) for the year ended 31 lknmber 2024.
Re8ponslbllltles and basls of roport
As the Truste8s of the charity {and a180 its dlrector8 for th8 PUIP0888 of COTrp8ny law), you are résponslble for the
preparation of the financlal statements In accordance w6th the requir6ment8 of the Companie6 Acl 2008.
HavSng satisfied myself that the financial staternents of the charlty are not requlred to be aUdIt￿ under Part 16 of
the Conipani8s Act 2008 and are eliglble for independent examination, I report in reBpecl of my 8xamination of the
charty's finandal 8taternnt8 carr18d out under sedlon 145 of the Charltle5 Acl 2011. In carrying out my 8xaminatlon
I have followed the Dlrectlon8 by thè Charity Comm1881on under 8aCtion 146(5)(b) of the Gharitias Act 2011.
Independont examlnorf8 Itatoment
Since the charrty's gross income exceeded £200,000, the independent 8xaminer mu8t be a mernber of a body li8ted
In sectlon 145 of the Charftle8 Act 2011. 1 conflrm that l am qualifled to undertake tha examination becau8&1 am
member of The A88ocialion of Chartered Certifi8d Accountant8, whiGh is one of the listed bodles,
I have compl8t8d my examinallon. I confim that no matterB hav8 Corn8 to my attention In connectlon wlth th8
exarninallon glvlng me cause to belleve that In any materlal respect:
accounting records were not kept In respect of the charty a8 wuired by 8ectlon 386 of the Companles AGt
2006.
the flnancial State￿EntS do not accord wlth thos8 records., or
th8 financial stat8m8nts do not comply with the accountlng requlrements of 8ection 398 of the Compan188 Act
20C6 other than any requirement thai the financlal 8tatem8nts glve a tNe and falr view, which is nd a matter
considered as part of an Independent 8xamlnation,' or
the financial sialements have not been prepar8d In aCC￿danCe with tho method8 and principleB of the
Statement of Recommended Practice for accounting and reportlng by ch8rille8 applkable to chafitles
preparing thelr flnanclal stat8monts in accordance wtth the Financlal ReportSng Standard apkllcablè in the UK
and Republic of Iraland IFRS 102).
I have no concem8 and have come across no other matl8r8 in connectlon w￿h tha examlnation to whSch attentlon
Should b6 drawn in thls réport In order to enable a proper understanding of th8 financial statem￿t8 to be r8ach•d,
Colln Dadswell FCA FCCA DChA
Cal&dine Llmrted
Chantry House
22 Upp8rton Roa
Eestboume
E88l Sussex
BN211BF
Date.. 0210612025

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Current flnanclal year
Unrestrlcted Unrestrlctsd
funds
funds
general deslgnated
2024
2024
Restrictod
fund*
Total
Total
2024
2024
2023
Notes
Income and endowments from:
Donations and legaaes
Charitable activities
Investments
Other income
899
285,052
54,556
121,233
5,050
5,949
285,052
54,556
121,233
13,903
252,451
32,835
649,254
Total Income
461,740
5,050
466,790
948,443
Expèndlturn on..
Charitable actlvltl8S
535,854
30,410
4,259
570.523
618,786
Total oxpendltur•
535,854
30,410
4,269
570,523
618,786
Net gains1(losse8) on
investments
11
89,554
Net Incomell•xpendltur•)
(74,114)
(30,410)
791
(103,733)
419,211
Transfers between funds
20
(25,740)
25,020
720
Net movement In funds
(99,854)
(5,390)
1,511
(103,733)
419,211
Reconclllation of fund¥:
Fund balances at 1 January 2024
2,363,274
25,078
397,174
2,785,528
2,366,315
Fund balance8 at 31 December
2024
2,263,420
19,688
398,685
2,681,793
2.785,526
The statement of financial adivities indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Prlor financlal year
Unrestrlthd Unrestrlcted
funds
funds
general deslgnated
2023
2023
Restrlcted
funds
Total
2023
2023
Notos
Income and endowments from:
Donations and legacies
Charitable actiwlies
Investments
other income
4,186
252,451
32,835
840,835
6,651
3,068
13,903
252,451
32,835
649,254
8,419
Total income
930.307
6,651
11,485
948,443
Expendlture on:
Charitable activities
553,783
57,626
7,397
618,786
Total expendliure
553,763
57,626
7,397
618,788
Net gainsloosses) on investments
11
89,554
89,554
Net Incomellexpondlture}
466,098
(50,9751
4,088
419,211
Transfer8 between fijnds
20
(65,127)
<24,941)
90,068
Net movement In funds
400,971
(75,918)
94,158
419,211
Reconciliatlon of fund8:
Fund balances at 1 January 2023
1,962,303
100,994
303,018
2,366,315
Fund balanc•8 at 31 December 2023
2.363,274
25,078
397,174
2,785,526
10-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
2024
2023
Notes
Flxed assets
Property, plant and equipment
Investments
14
15
1,411,201
12.020
943,B50
12,020
1,423,221
955.870
Current assot8
Debtors falling due after one year
Debtors falling due within one year
Cash at bank and in hand
16
16
94,550
30,559
1,199,055
139,965
36,160
1,703,117
1,324.164
(65,5921
1.879,242
(49,586)
Current Ilabllltles
17
Net current assets
1,258,572
1,829,656
Totsl assèts less curront liabllltles
2,681,793
2,785,526
The lunds of the charity
Restricted income funds
Unrestri¢led funds - general
Unrestricted funds - designated
20
398,685
2,263,420
19,688
397,174
2,363,274
25,078
21
2,681,793
2.785,526
The company 18 entitled to the exemption from the audit requirement contained in section 477 of the Companiès Act
2006, for the year ended 31 December 2024.
The directors acknowledge their responsibil'rties for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not reqUI￿d the company to obtaln an audlt of Its financial statementE for the y88r in question In
accordance with section 476.
These financial statements have been prepared in accordance with the provision$ applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on
0210612025
Revd David Ford
Trustee
Cornpany registration number 04279837 (England and Wales)
11

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flo￿• from operatlng actlvitie•
Cash (absorbed by)Igenerated from
operations
26
(83,340)
334,331
Inve8tlng actlvltles
Purchase of property, plant and equipment
Proceeds from disposal of property, plant
and equipment
Proceeds from disposal of investment
property
Investment income received
(475,278)
(449,979)
347,936
541,305
32,835
54.556
Net cash (u8•d In)Igen•rated fr¢m Inv•8tlng
a¢tlvltle8
(420,722)
472,097
Flnanclng actlvltl•8
Repayment of borrowings
(50,000)
Net cash used In flnanclng activitle•
(50,000)
Nèt (docreaselllncrea8• In Ga8h and ca8h
equivalènts
(504,062)
756,428
Cash and cash equiva18nts at beginning of year
1,703,117
946,689
Cash and Msh equlvalent• •t •nd of yoar
1,199,055
1,703,117
12-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcie8
Company Information
The Southem Counties Baptist Assoaation is a private company limited by guarantee incorporated in England
and Wale5. The registered office is Baptist House, 129 Broadway, Didcot, Oxfordshire, OX118XD.
1.1 Accountlng conventlon
The finanaal statements have been prepared in accordance with the charity's Memorandum and Article5 of
Association,
the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of
Recomrnended practi￿ applicable to charities preparing their 8ccounts in accordance with the FinancHI
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" The
charity is a Public Benefit Entity as defined by FRS 102.
Th8 financial statements are prepared in sterling, which is the functional currency of the charty. Monetary
amounts in these financial stslements are rounded to the nearest £.
The financial stat8mènts have been prepared under the hi8torl¢al Cost convention, The prinapal accountlng
policies adopted are set out below.
1.2 Golng concorn
At the time of approvlng the financial slatements, the Trustees h8ve a reasonable expectation that the charity
has adequate resources to continue in operational existen￿ for the foreseeable future. Thus the Trustees
continue to adopt the going concem basis of accounting in preparing the finandal statements.
1.3 Charltoblo fund8
Unrestricted funds - represent those funds which can be used in accordance with the Association's charitable
objects at the discretion of the TTUStees.
Designated fund8
represent those funds set aside by the trustees out of unrestrlded general funds for
specific fvture purposes or projects.
Restrlcted fund - can only be used for a particular restricted purpose within the charitable objeds. Restrictions
8rise when 5peafied by the donor or when fund5 are raised for partiGular restricted purposes.
1.4 Income
In¢om8 is recognised in the Statement of Financial Activities when the Charitable Company has entitlement to
the funds., any perforrnance conditions attached to the item(s) of income have been met., it is probable that the
income will be received., and that the amount can be measured reliably.
Donations are accounted for gross when received.
Grants receivable are accounted for in the year in which they are receivable.
Investment income is included in Ihe financial statements in the year in which it is receivable.
Event and Conference fees are accounted for in the period the event was held
13-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcies (Continued)
1.5 Expendlture
Expenditure is recognised in the Statemenl of Financial Activitie5 once there is a legal conslruclive obligation
to make a payment to a third party, it is probable that settlement will be required and the amount of the
obligation can be measured reliably.
Expenditure on charitable activities represents expenditure in the furtherance of the object of the
Association
Grants payable are agreed on an annual basis and accounted for in the year in whith they are
committed
Irrecoverable VAT is charged as a cost against the activty for which the expenditure was incurred.
Expenditure under £2,000 on office fumiture and computer equipment is written off as incurred. Expenditure
over £2,000 on a single item will be written off over 4 years.
Support costs are those that asslst the work of the association but do not directly repr888nt the charhtsble
activities and Indude governance costs.
Governance costs comprise all costs involving the public accountability of the association and its compliance
with regulation and good practice. These costs include costs relating to the statutory accounts and
independent examination.
Support Costs have been 1 OOO/o allocated to the charitable activity.
1.6 Property, plant and equlprnent
Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation,
net of depreciation and any impairment losses.
Depredatlon is recognised so as to write off the ￿st or valuation of assets less thelr residual value8 over their
usefvl lives on the following basis..
Freehold land and buildings
Freehold Land - Nil, Freehold 8uildings - Over 30 years
Depreciation of buildings is based on an antiupated useful lrfe of 30 years with a residual value equal to Iwo
thirds of the original cost.
The gain or loss arising on the disposal of an asset is determined as the difference belMeen the sale
pro￿edS and the carrying value of the as58t, and is recognised in net incomellexpenditure) for the year.
No depreciation is provided in the year of acquisltion.
1.7 Non-current Investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impairnient of non-current assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication thal those assets have suffered an impairment loss. If any such Ind￿atIOn
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
14-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies Icontlnued)
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investrnents with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in currenl liabililies.
1.10 Flnanclal Instruments
The charity only ha5 financial assets and liabilities of a kind that qU81ify as basic financial instruments. Basic
financial instruments are initially recognised at transaction value and subsequently measured at thesr
settlement value.
Debtors
Loans are considered concessionary loans as they are made by the charity to further its purposes. Loans are
initially measured at the amounl paid, with the carrying amount adjusted subsequently to refiect repayments.
There is no interest charged on the loan amounts. Where any loan made is considered to be irrecoverable an
Impaimient loss is recognised.
other debtor8 are recognised at the settlement amount due.
Credltorn
Creditors ara recogniBed where Ihe assoaation has a pr8sent obligation resutting from a past èvent that will
probably result in the transfer of funds to a third party and the amount due to settle the obligation can be
measured or estimated reliably.
Accruals and other creditors are recognised at their settlement amount due.
Provl8lon8 for Ilabllltle8
A liability for the agreed pension scheme deficit plan has been induded, in accordance with the Baptist Union
Staff Pension Scheme Schedule of Contributions dated 18 December 2018.
1.11 Taxatlon
The charitable Company is considered lo pass the te8ts set out In Paragraph 1 Schedule 6 Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly. the
charity 15 polentlglly exempt from taxgtion in respect of incorne or capital gains received within categories
covered by Chapler 3 Part11 Corporalion Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains
Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
1.12 Employee benefits
The cost of any unused holiday entitlement is recogni5ed in the period in which the employee's services are
re￿ived.
Termination benefits are recognised immediately as an expense vthen the charity 15 demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.13 Retirement benefits
Deflned contribution penslon plans
The Association operates a defined contribulion plan for its employees. A defined contribution plan is a
pension plan under which the charty pays fixed contribuiion5 into a separate entily. Once the contributions
have been paid the charity has no further payments obligations. The contributioris are recognised as an
expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the
plan are held separately from the chaiity in an independently administered fund.
15-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Judgements and key 8ource8 of gstlmation uncertalnty
Estimates and judgements are continualy 8valuated and are based on hi5tori¢al experience and othv factors,
including expectation5 of future events that are believed to be reasonable under the circumstances.
Judgements in applying the entity's accounting policies
Accounting estimates and assumptions
Recoverability of loans
The recoverability of loans are assessed annualty, and at the balance sheet date provisions for
doubtful debts are provided based on prior year experiences.
16-

¢DOrrin
co0￿00?

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from charitabl8 actlvitle5
Unrestrlcted Unrestrlcted
fundg
funds
2024
2023
Charftable actlvltles
Preaching and other fee8
SCBA leaders days and event fees
SCBA minister conference fees
BU grant for operational activities
Children, youth and family (including safeguarding training)
Other income
3,380
562
20,235
253,829
7,046
4,574
1,500
19,792
216,689
9,680
216
285,052
252,451
Income from invo•tments
Unrgstrlcted Unrestrlctsd
fund4
funds
2024
2023
Rental income
Interest receivable on loans and cash deposits
Baptist Insurance dividends
4.909
27,525
401
54,155
401
54,558
32,835
other Incorn•
Unre8trlcted Restricted
funds
funds
2024
2024
Totsl Unrostrictsd Restrlctod
fund8
funds
2023
2023
Total
2024
2023
Net gain on disposal of
tsngible fixed assets
Closure of redundant
thurches
8,419
8,419
121,233
121,233
640,835
640,835
121.233
121,233
640,835
640,835
18-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expenditure on Gharftable activities
Charltable
actlvltles
Charitable
activities
2024
2023
Dlrect costs
Staff costs
Deprec48tion and impaimient
Travel and accomodation
Training, leaders days and SCBA event Costs
SCBA ministers conference
Confidential fund
CYF working group
Pioneer mission fund costB
326,260
7,927
32,855
11,200
17,949
3,191
5,759
11,600
343.012
32.105
13,461
29,947
3,158
2,421
12,729
418,741
441,827
Grant fundlng of adivities {see note 8)
111,786
135.301
Share of support and governonce costs (See note 9
Support
Governance
31,722
10,274
33,266
8,392
570,523
618.786
An•ly•l• by fund
Unrestrlcted funds - general
Unrestricted funds - designated
Restricted funds
535,854
30,410
4,259
553,763
57,828
7,397
570,523
618,786
19-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Grants payable
Charitabl?
actlvitie•
2024
Charitable
activities
2023
Grants to institutions..
Home Mission grants
Churches Together
Church of the year
Regents Park College
Wami spaces grant
Educational and sabbatical grants
Mission grants
Pastoral 9ifts
92,109
2.460
3,089
4,000
118.565
2,460
4,176
6,100
4,000
6,670
2,000
1,458
111,786
135,301
Support costs allocated to •ctlvltles
2024
2023
Office costs (including IT and t81ephone)
Trustee and volunteer expenses
staff book & study allowance
Insurance
Building hire
Baptist Union subscription
Communications team and other costs
Governan￿ costs
5,437
2,562
4,940
6,656
3,500
878
7,749
10,274
3.757
4,470
3,490
4,790
3,500
871
12.388
8,392
41,996
41,858
se
Charitable activities
41,996
41.658
2024
2023
Govemance costs comprl•e:
Legal and professional
Accountsncy & IE
Bank charges
Software and other subscriptions
Payroll fees
3,188
4,260
677
996
1,153
1,759
4,140
521
845
1.127
10,274
8.392
-20-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Trustee$
Trustee Rev'd C Hooper and Trustee Rev'd H Young are employees of the charity as Regional Ministry Co-
Team Leaders.
Revd C Hooper was paid a salary of £42,900 (2023: £27,375), a housing allowance of £15,000 (2023..
£7,500) and benefitted from employer p8nsion contributions totalling £5,432 (2023.. £2,522).
Rerfd H Young was paid a salgry of £42,900 (2023: £27,375), a housing allowance of £5,000 (2023.. £7,500)
and benefitted from employer pension contributions totalling £5,432 {2023'. £2,522). From May 2024 omvards
living accDmmodation was provided.
Please note that the 2023 comparative figures for salaries, housing allowance and pension contributions are
for the 6 month period from July to December 2023 as both Rev'd Hooper and R8v'd Young only became
trustees part way Ihrough the year.
The auth￿IlY to employee trustees Is contsined wlthln the charty's governlng documenl.
During the year six trustees were reimbursed a total of £946 for travel and other expenses (2023.. ten trustees
were reimbursed a total of £2,896).
11 Gaino •nd1058e¥ on Inve8tm•nt•
Unregtrlctsd Unrestrlcted
funds
fund8
2024
2023
Gainsl(Ios8e8) arising on..
Sale of investment properties
89.554
12 Taxatlon
The charlty Is exempt from tsxatlon on its activities because all its income Is applied for charltable purposes.
21

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
13 Employees
Number of èmployees
The average monthly number of employees during the year was:
2024
Numbor
2023
Number
Regional Ministers (full-lirne)
Regional Ministers (part.tim8)
Administrator (full-lime)
Admin 8SSlStants (part-tlme)
Pioneer Missioner (part-time)
Employment co8tB
2024
2023
Wages and salaries
Social security costs
Other pension costs
Housing costs
211,575
16,403
28,046
72,236
218,068
15,568
22,764
88,612
326,280
343,012
There were no employees whose annual remuneration was £80,000 or more.
14 Propertyi plant and equlpm•nt
Fre•hold l#nd
and bulldlng•
Cost
At 1 January 2024
Addition$
951,631
475.278
At 31 De¢emb8r 2024
1,426,909
Depreclation and Impalrniont
At 1 January 2024
Depreciation charged in the year
7,781
7.927
At 31 December 2024
15,708
Carrying amount
At 31 December 2024
1,411,201
At 31 December 2023
943.850

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15 Flxed asset Investments
Add
Investments 1
Cost or valuatlon
At 1 January 2024 & 31 December 2024
12,020
Carrylng amount
At 31 December 2024
12,020
At 31 December 2023
12,020
There are no investments held outside the UK.
The equity investment relates to 2,404 ordinary £5 shares held in Baptist Insurance Company PLC (registered
company number 00083597>, 8 public compeny limited by shares. As these shares are not actively traded
through Stock Markets, no Market Value can be obtained, resulting In the shares being valued at original wst.
16 Trade and other recelvabl••
2024
2023
Amounts falllng due wlthin one year:
Loans to churches
other receivables
Prepayments and acuued incom8
14,500
1,423
14,838
21,052
4,194
10,914
30,559
36,160
2024
2023
Amounts falllng due after more than one y••r:
Loans to churches
94,550
139,965
Total debtorn
125,109
176,125
As at 31 D8￿rnber 2024 total loans to churches amounted to £108,851 (2023: £181,017). No new loans
were advanced to churches during the year.
17 Current Ilabilities
2024
2023
Notss
Defe￿ed income
Other payables
Accruals and defe￿ed incorne
18
22,478
38,914
4.200
7,718
37,628
4.240
65,592
49,586
-23-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Deferred Income
2024
2023
other deferred income
22,478
7,718
Deferred income is included in the financial staternents as fol¢)ws=
2024
2023
Deferred income is included wrthin:
Current liabilities
22,478
7.718
Movements in the year,.
Deferred income at 1 January 2024
Released from previous periods
Resources deferred In the year
7.718
<7,718)
22,478
5,795
(5,795)
7,718
Deferred income at 31 December 2024
22,478
7.718
Deferred income relates to payments received during the year for the Minister and Leaders conferen￿ which
takes place in the next year.
19 Retlrament benefit •chemas
2024
2023
D•fln•d contrlbutlon •ch•mes
Charge to profit or1058 In resped of defined contrlbution schemes
28,048
22.764
The charity operates a defined contribution pension Scheme for all qualifying employees. The assets of the
scheme are held separately from thos8 of the charity in an independently administered fund.
-24-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
20 Restricted funds
The restricted funds of the tharity comprise the unexp8nded balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 January
2024
Incoming Resources
resource¥
expended
Transfers
At31
December
2024
Confidential Fund
Church of the Year
Hlll Street, Poole Propety
450
4,600
(1,170)
(3,089)
720
2.152
395,022
3,663
395,022
397,174
5,050
(4,259)
720
398,685
Prevlous year:
At 1 January
2023
Incoming Re60urce•
resources
expended
Tran•fers
At31
December
2023
Confidential Fund
Church of the Year
Hill Street, Poole Property
200
2,866
8,419
<1,0141
(4,178)
<2,207)
814
3,462
299,556
2,152
395,022
89,254
303,018
11,485
(7,397)
90,068
397,174
Confldentlal fund is to be used to support those in need in churches vthich were part of the foTmer OEGBA.
Church of the Year fund receives donation8 from thurches and distributes them to the annually nominatèd
Church of the Year within the assouation.
Hlll Street, Poole Property represents the net book value of a propety passed to SCBA when the Churth
cated at Hill Street, Poole, Dorset closed. The Church directed that thé property should be used to facilitate
pioneer mission in Hamworthy and thus has restricted use. During 2023 the origln81 property was sobj and
replacernent purchased. The propety is used to hous8 a mission famlly currently undertaklng this work.
-25-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
21 Unrestricted funds . designated
These are unrestricted funds which are material to the charitys activities.
At 1 January
2024
Incoming
resources
Resources
expended
Tran3fers
At31
December
2024
Education & sabbatical grants
Abraham Trust (Confidentiall
Pioneer rnission funds
13,878
11,200
(4,670)
9,208
10,480
(720)
25,740
(25,740)
25,078
(30,410)
25,020
19,688
Prevlous y•ar:
At 1 January
2023
Incomlng Rosourco•
rnsources
exponded
Transfer8
At31
December
2023
Education & sabbatlcal grants
Abraham Trust (Confidential)
Pension fund defI￿t reseNe
Pioneer mission funds
17,878
11,200
71,916
(4,0001
13,878
11,200
171,916)
46,975
6,651
(53,828)
100,994
6,651
{57,626)
(24,941)
25,078
Abraham Trust {ConfidentSal) fund Is to be used to support those In need in churches which were part of the
former OEGBA. Funds were Iransferred out in the year to cover the deficit on the Confidential restricted fund.
Educatlonal and sabbatlcal grants fund represents amounts set aside to support Indlviduals from member
churches through sabbaticals and participation in other educational opportunities relating to Christian seNice
or ministry.
Ploneer misslon is a fund desi9nated to 5UPPOrt new and exciting ways of mission across the association. In
conjunction with the appoinlment of a regional minister.
-26-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
22 Unrestricted fund3
The unrestricted funds of the charily comprise the unexpended balances of donations and grants which are
not Subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have béen set aside out of unrestricted funds by the trustees for specific purposes.
At 1 January
2024
Incomlng Resources
resources
exponded
Tran8fer•
G•lns and
losges
At31
December
2024
Bl investment
Loan funds
General funds
12,020
636,215
1,715.039
12,020
636,215
1,615,185
461,740
(535,854)
(25,740)
2,363,274
461,740
(535,854)
(25,740)
2,263,420
Prevlou• y••r: At 1 January
2023
Incomlng Resource8
rnsources
expended
Transfor•
Gain8 and
losse8
At31
December
2023
Bl investment
Loan funds
General funds
12,020
636,215
1,314,068
12,020
636,215
1,768,804
930,307
(499,998)
{65,12n
89,554
1,962,303
930,307
(499,998)
(65,127)
89,554
2,417,039
G•nèral fund8 are held to SUPPOrt ongoing activities of the company.
Bl Investment is a fund for the Investment in the Baptist Insurance company.
Loan funds are held to enable loans to be made to member churches to 5UPPOrt projects, typicaly building
projects. This fund includes the Alden Memorial fund.
-27-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
23 Analysis of net assets between funds
Unrestrlcted Unrestrlctsd
funds
funds
general designated
2024
2024
Restrictsd
funds
Total
2024
2024
Fund balances at 31 Decèmber 2024 are rnpre8ented by:
Property, plant and equipment
1,016,179
Investments
12,020
Current asset81(liabilities)
1,235,221
395,022
1,411,201
12,020
1,258,572
19,688
3,663
2,263,420
19,688
398,685
2,681,793
Unrestrfcted Unrestrlcted
funds
funds
general deslgnated
2023
2023
Ra8trlctod
fund8
Total
2023
2023
Fund balance¥ •t 31 December 2023 ar• ropre8ented by:
Property, plant end equipment
546,676
Investments
12,020
Current assetsl(liabilitie81
1,804,578
397,174
943,850
12.020
1,829,656
25,078
2,363,274
25,078
397,174
2.785,528
24 Hom• Ml88lon Givlng
The arrangements for making Home Mission Gifts from churthes to the Baptist Union were changed during
2005. A new joint account, SCBAJBaptls1 Union, was set up so that churches and the SCBA can transfer their
gifts to this account. but only the Baptist Union has authority to withdraw funds. As the SCBA is not
beneficially entitled to retain any of the monies given by the thurche5 for Home Mission, these gifts are
transferred directly to the Baptist Union and do not need to be induded in the SCBA'S Statement of Financial
Aclivities.
Giving to Home Mission by churches and groups within the SCBA area was £330,593 (2023: £341,908).
25 Relatsd party transactions
Transactions with the trustees are disdosed in note 10. There were no other disclosable related paty
transactions during the year (2023 - none).
-28-

THE SOUTHERN COUNTIES BAPTIST ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
26 Cash (absorbed by)Igenerated from operatlons
2024
2023
(Deficit)Isurplus for the year
(103.733)
419.211
Adjustments for:
Investfflent income recognlsed in statement of financial activities
Gain on disposal of property, plant and equipmenl
Gain on disposal of investment property
Depreciation and Impaiment of propety, plant and equipment
(54,556)
(32,835)
(8,419)
(89,554)
4,994
7,927
Movemonts In worklng capltal:
Decrease in trade and other recelvables
Incyease in trade and other payables
Increase In deferred income
51,016
1,246
14,760
37,885
1,126
1.923
Ca8h (abgorbed by)Igenerated from op•ratlon8
(83,340)
334,331
27 Analy818 of changos In not funds
The diarity had no material debt during the year.
-29-