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2025-12-31-accounts

Croxley Green Baptist Church

Report and Accounts Year ended 31 December 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

CROXLEY GREEN BAPTIST CHURCH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2025

ADDRESS FOR CORRESPONDENCE 225 Baldwins Lane, Coxley Green Rickmansworth GOVERNING DOCUMENT Constitution dated 1 August 2008 CHARITY REGISTRATION NUMBER 1126351 TRUSTEES RESPONSIBLE FOR MANAGING THE CHARITY David Hofer (appointed 1 Jan 2025) Graham Hilsden (appointed 1 Jan 2025) Rev Stephen Elmes Rachel Mead Paul Sutton Joanna Baldwin Christine Fowler ( resigned 31 Dec 2025) Steven Gilbert Sara O'Shea Elizabeth Pedrick (resigned 31 Dec 2025) INDEPENDENT EXAMINER Nick Spear ACCA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB INDEX Page 1 Legal & Administrative Details Pages 2- Trustees' Report Page Independent Examiner's Report Page Receipts and Payments Account Page Statement of Assets & Liabilities Pages - Notes to the Accounts

Page 1

CROXLEY GREEN BAPTIST CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

Purpose of the charity

The charity, which is a church, is governed by a constitution and is constituted as a trust. The charity's principal purpose, as set out in its governing document is:

The advancement of the Christian Faith, according to the principles of the Baptist denomination This includes the advancement of education, community service and such other general charitable purposes in such parts of the United Kingdom and the world as the Church shall determine.

Summary of the charity's main activities and achievements

To further the above purpose and vision, the charity's main activities and achievements were as follows:

Central to the work and witness of the Church is the provision of regular public services of Christian worship. Stephen Elmes continues to be our lead minister and Rachel Mead, having finished her course for Regional Local Ministry works part time.

Services continued to be streamed at 10:30 and were accessible to those who are church members and others.

Christmas services were very well attended this year, including our Carol Service, Blue Christmas and Christingle Service. The Christingle Service attracted a wide range of people of all ages.

News sheets continue to be emailed to members and friends but made available at the church for those who cannot access them this way.

Roots and Rhythms, a mid-week opportunity to meet at the church, break into small groups and reflect on spiritual practices has been well led and well attended.

Discussions regarded same sex attraction were held respectfully, despite different opinions with a view to developing a position with which we hope most church members would agree.

Discipleship groups continued to meet during the year. The increased impetus in working alongside the local churches in Churches Together during the latter part of 2024 resulted in ecumenical groups during Lent.

The Church actively supports the Baptist Union Home Mission Fund, BMS World Mission, and Christian Aid along with other relief agencies and missions both locally, nationally, and internationally. There has been a greater emphasis on these as partnerships this year. One of our deacons, Sara O’Shea, also serves as a trustee for the Central Baptist Association.

The Charitable Incorporated Organisation formed to further the work of the Churches Together in Croxley Green continued to employ two Parish Nurses throughout the year who worked in conjunction with Renew Wellbeing (see below).

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The Food Bank is held on a Monday afternoon, which is managed via the Rickmansworth Foodbank and the Trussell Trust and has seen increased need in the community.

We continue to run our weekly Renew Wellbeing drop-in space for those who struggle with their mental health and loneliness. This has about 15-20 regular attendees . We ran another Kinsugi Hope course this year.

Due to lower number of volunteers we have offered a simpler lunch service to approximately 40 people following Renew Wellbeing every other week, since September 2025.

Renew Mini Sparklers, our toddler group, continues to run each Tuesday morning during term time and is greatly valued by those who attend. Its aim is to support parents as they negotiate the challenges of parenthood. Many of those who attend really benefit from the quiet support it provides for parents, while toddlers can play.

Much of what we do to support children, young people and families is relational and we get alongside and support them. Girls’ Brigade, Explorers, Anchor Boys, and Boys’ Brigade have continued to run, although dwindling numbers in Anchor Boys has meant that this has taken place at the same time as Boys’ Brigade from September 2025

Attendance of our church youth group called Edge on Sunday evenings has reduced during the year. However, a new group for those in their early 20s, began.

JAM and TNT (Sunday school groups) run each week during term times.

All activities and events are published on the Church website or weekly notice sheet and are open to all whether members or not.

Systems are in place to ensure that all those working with children, young people and vulnerable adults at risk have appropriate DBS clearance. We have internal systems in place to safeguard children, young people, and vulnerable adults at risk and those working with them. We have approximately 60 volunteers, of which approximately two thirds have attended Safeguarding Training. More training is planned in 2026 and those without training will be encouraged to attend. We also provide small booklets to support volunteers with this aspect of their service.

The trustees have read the Charity Commission guidance on “The Advancement of Religion for the Public Benefit”. They are satisfied that the activities of the Church are for the public benefit.

Page 3

Achievements and Performance

The Church does not measure the success of its programs only in numbers, including financial numbers, but also in the less tangible areas such as fellowship and encouragement.

The trustees recognise that these are difficult to measure, but believe that despite the difficulties, 2025 was a very positive year in the life of the Church in terms of both spiritual growth and practical service; in encouraging and helping members and non-members across the age spectrum through teaching and trying to model positive lifestyles; and in service to the community in in practical ways.

Membership decreased to 97 in December 2025. Most of this was due to people moving to Associate Membership and through death of elderly members.

The reputation of the church in the community continues to be good. Many people view the church as theirs even if they do attend regularly.

Financial review

During the year income decreased by £38,738, to £173,329, and expenditure increased by £26,113, to £235,476. As a result the cash held by the charity decreased by £62,147, to £325,902, of which £287,257 is unrestricted and can be used for any charitable purpose.

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than £60,000 (which equates to about 5 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £287,257 and the charity is complying with its reserves policy.

The Trustees recognise that this is above the desirable level of reserves set out in the policy.

The Church had been between ministers so it has had the opportunity to build its reserves which will serve the church in the future.

Governance

Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. Trustees serve for a term of three years and may be reelected. All trustees are church members and are nominated by other members. Voting takes place at the Church Meeting.

Page 4

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

………………………………………………………..

Paul Sutton

Date:_____

Page 5

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

CROXLEY GREEN BAPTIST CHURCH

I report to the trustees on my examination of the accounts of Croxley Green Baptist Church ('the charity') for the year ended 31 December 2025 on pages to following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Nick Spear ACCA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date:

Page 6

CROXLEY GREEN BAPTIST CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
Income receipts
Donations
Gift aid receipts
Legacies
Income from courses and events
Income from letting of facilities
Bank interest
Grant
Other
Total receipts
Payments
2
3
Total payments
Transfers between funds
5
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Net
of
receipts
/
(payments)
before
transfers
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments
in
relation
to
charitable
activities undertaken directly
Write off of petty cash differences
General
Designated
Funds
Funds
£
£
116,101
-
22,899
-
-
-
721
-
19,487
-
6,777
-
1,200
-
55
-
167,240
-
132,149
63,475
24,603
-
156,752
63,475
-
-
-
-
156,752
63,475
10,487
(63,475)
(42,941)
42,941
(32,453)
(20,534)
239,602
100,643
207,149
80,109
Unrestricted Funds
Restricted
Funds
£
3,190
11
-
2,657
-
231
-
-
6,090
15,249
-
15,249
-
-
15,249
(9,159)
-
(9,159)
47,804
38,645
2025
£
119,291
22,911
-
3,378
19,487
7,008
1,200
55
173,329
210,873
24,603
235,476
-
-
235,476
(62,147)
-
(62,147)
388,049
325,902
2024
£
126,099
29,280
9,896
10,012
24,928
11,853
-
-
212,067
183,481
23,903
207,384
1,979
1,979
209,364
2,704
-
2,704
385,345
388,049

The notes on pages - form part of these accounts.

Page 7

CROXLEY GREEN BAPTIST CHURCH

STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
A Cash funds
Cash at bank
Petty cash
B Other monetary assets
Gift aid due to charity
Other debtors
C Liabilities
Falling due within one year
Trade creditors
Pension creditor
Fee for Independent Examination
General
Designated
funds
funds
£
£
207,149
80,109
-
-
207,149
80,109
4,293
-
-
4,293
-
-
-
250
-
1,590
-
1,840
-
Unrestricted Funds
Restricted
funds
£
38,645
38,645
-
-
-
-
-
-
-
2025
£
325,902
-
325,902
4,293
-
4,293
-
250
1,590
1,840
2024
£
387,921
128
388,049
2,416
105
2,521
314
-
1,500
1,814

D[Assets retained for charity's own use]

Land and buildings
Fixtures, Fittings and Equipment
Fund to
which asset
belongs
Unrestricted
Unrestricted
Current
value
£
1,800,000
5,000
1,805,000

Current values have been estimated by the trustees.

The accounts were approved by the trustees and signed on their behalf by:

-------------------------------------------PAUL SUTTON Date: ____

The notes on pages - form part of these accounts.

Page 8

CROXLEY GREEN BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities undertaken directly
Books and conferences
Events
Church premises
Employment costs (see note 4)
Management and administration
Ministry
Travel and other costs
Telephone
Manse expenditure
Repairs and maintenance
Independent examination
Unrestricted F
General
funds
£
366
-
25,823
78,667
3,995
6,941
239
1,441
13,177
-
1,500
132,149
unds
Designated
funds
£
80
-
-
-
-
4,157
-
-
-
59,238
-
63,475
Restricted
Funds
£
2,222
-
-
-
13,027
-
-
-
-
-
15,249
-
Total
2025
£
446
2,222
25,823
78,667
3,995
24,126
239
1,441
13,177
59,238
1,500
210,873
Total
2024
£
588
5,835
22,803
56,490
3,695
65,287
2,949
1,514
12,549
10,371
1,401
183,481
3
Grants paid in relation to charitable activities undertaken by oth
Grants for:
BMS World Mission
International mission
CBA Home Mission
UK mission
BU Spurgeon College Student Appeal
Watford Schools Trust
Education
Ivy Street Family Centre
Family care
European Christian Mission
Other small grants to organisations
ers

3,942
8,014
2,000
6,183
2,000
1,858
606
24,603
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,942
8,014
2,000
6,183

2,000
606
24,603
1,858
4,256
5,706
10,000
1,305
2,196
440
23,903
-

4 Transactions with related parties

Reverend Stephen Elmes served as church leader and was paid £35,563 (2024: £25,239) while Rachel Mead served as minister in training and was paid £25,587 (2024: £14,021). They were remunerated for serving in those specific roles, not for serving as a trustees; these payments are permitted by the charity's governing document. In addition, the church leader is provided with accommodation (which is customary for ministers), so that he can better perform his duties.

Page 9

CROXLEY GREEN BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5 Movement of funds

General funds
Designated funds
Ministry training and development Fund
Property repairs Fund
Bible Fund
ICT Fund
Restricted funds
Boys Brigade Fund
Girls Brigade Fund
Renew Group Fund
Renew Sparklers Fund
Holiday at Home Fund
SOLO's Fund
Legacy Food Fund
Endowment Fund
Total funds
Opening
balance
£
239,602
5,364
90,194
1,000
4,086
100,643
3,712
1,281
1,536
1,569
2,316
195
27,300
9,894
47,804
388,049
Receipts
£
167,240
-
-
-
-
-
1,410
344
3,641
464
-
-
169
62
6,090
173,329
Payments
£
(156,752)
(1,175)
(59,238)
(80)
(2,982)
(63,475)
(1,271)
(950)
(2,280)
(256)
-
(63)
(10,427)
-
(15,249)
(235,476)
Transfers
£
(42,941)
-
39,044
-
3,896
42,941
-
-
-
-
-
-
-
-
-
-
Closing
balance
£
207,149
4,189
70,000
920
5,000
80,109
3,851
675
2,896
1,776
2,316
132
17,042
9,956
38,645
325,902

The transfers into designated funds were made by the trustees in anticipation of future expenditure.

Designated funds

The Ministry training and development Fund exists so Church Members can use this fund for training and development in line with the churches values and mission.

The Property repairs Fund is for repairs to the churches properties including the church building and three manses. The Bible Fund is to purchase bibles and associated literature. The ICT Fund is to upgrade, repair or replace ICT equipment.

Restricted funds

The Boys Brigade fund accounts for the Boys Brigade finances, anchor boys, junior section and senior section. The Girls Brigade fund accounts for the activities of the Girls Brigade

The Renew Group fund is the money from Renew Lunch (vulnerable adults group) and associated gifts. The Renew Sparklers Fund is the money from Renew Sparklers (Toddler Group) and associated gifts. The Holiday at Home Fund accounts for the activitiesfor the elderly who find going on holiday difficult. The SOLO's Fund is money for activities and expenditure to support adults who find themselves on their own. The Legacy Food Fund can be spent on any ‘food’ activities which happen in the church.

Page 10