Norwich Central Baptist Church Trustee's Report and Financial Statements For the Year Ended 31st March 2025 Tell: 01603 760497 Email: office@norwichcentral.org Website: www.norwichcentral.or Norwich Centra5 Baptist Church is registered with the Charity Commission Reglstratlon number 1126847 NoThvich Central Baptist Church Trustee's Report and Financlal Statements Year Ended 31" March 2025 Contents Page Charity Information Trustee's Annual Report 2to6 Independent Audltor's Report to the Trustees 7t08 Statement of Financial Actlvlties Balance Sheet io Cash Flow Statement li Notes to the Financial Statements 12to17 Norwich Central Baptist Church Charlty Informatlon Year Ended 31" March 2025 Trustees Tom Madders (Ministerl Paulo Mussi IMinister- Portuguese speaking churchl Eliiabeth Kilpatrick Ichurch Secretary) Steve Genders (Treasurer) Rob Evans (resigned January 20261 Jenny Hunt Martyn Davey Suzanne loy Broom Ed Knight Dave Newell Property Trustees The Baptist Union Corporation Limlted Baptist House 129 Broadway Didcot Oxfordshire OXII 8RT Bankers Barclays Bank St Stephens Branch, Norwlch Charity Re8iStered Number 1126847 Prfnclpal Offlce Norwich Central Baptist Church Duke Street Norwich Norfolk NR3 3AP Independent Auditor Annatrice Limited, Statutory Audito 10, The Thoroughfare Harleston Norfolk IP20 9AX Norwich Central Baptlst Church Trustee's Annual Report Year Ended 31" March 2025 The Trustee5 presents its annual report togetherwith the financlal statements of Norwich Central Baptist Church Ithe charityl for the year ended 31st March 2025. The financial ststements comply with the Charities Art 2011 and the Statement of Recommended Practice.. "AccountinE and Reporting by Charities" IFRS 1021. The reporttakes account of the requirementfor Trustees to report annually on public benefit and the Trustees have had regard to the Charity Commission's guidance on public benefit. Structurej governance and management Trustees The trustees who served through the financial year are listed on page I (Charity Information) The Trustees are responsible for keeping accounting records which dlsclose wlth reasonable accuracy the financial position of the charity and which enable it to ensure that the financlal statements comply with Charities Act 2011. They are also responsible for safeguarding the a55ets of the charlty and hence for taking reasonable steps forthe prevention and detection of fraud and other Irregularitie5. The Governing Document is the"Constitution for Norwich Central Baptlst Church. October 2008". Method of A in ment or Elertion of Tr The Charity Trustees, which include the Minister, Church Secretsry and Treasurer. who are collectively known as the Leadershlp, are appointed at Members Meetlngs. They are responsible forthe day to day management and oversight of the Church's operatlons, together with the financial and legal aspects of the Charity- With the exception of the Minlster, Trustees an be elected for an Initial period of up to four years, after which they are eligible for reelection for one furtherterm of four years. They are then required to step down for at least one year. before being eligible for reappointment. Church Membership is open to those who= accept the Bellefs of the Church,. meet the Church's qualification on Baptlsm- • commlt themselves to serving Chrlst within the Church and beyond- • abide by the decisions of the Church Members, Meetlng,. acknowledge thelr responsibilities as Church Members; have thelr membership application accepted by the Churth Members, Meeting anisational Structur Decision Makin Ordinary Members Meetings normally take place five times per year and they have the responsibility for the overall policy of the church. These are an opportunity to conslder and review matters assoclated with the life of the Church, intluding Issues related to church membershipi the appolntment of the Charity Trustees, the approval of the budget and wwth opportunities for considering proposals from the Charity Trustees or other Church Members for the development of the Church and the advancement of its Purpose through its Activitles. Though the Constitution permlts declsions to be made at Church meetlngs by appropriate majorities, the Church seeks to work by consensus wherever possible. Related Pa Relati Related party relatlonship5 are limtted to those betsveen the Charlty and The Baptist Union. Risk Mana ement The Trustees has considered the risks the Charity faces and has concluded that there are no major risks at this time. A review of risks is made on a re8ular bas1S. Nonvich Central Baptist Church Trustee's Annual Report (continued) Year Ended 31" March 2025 ObJertl¥es and Artlvltles Politiès and Ob'ectivès The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination.The Church may also advance education ond carry out othercharitsble purposes in the United Kingdom and/or other parts of the world. Our Vision is To Knowjesus ond to Moke Jesus Known and the following Culture Statements are some of the things that are important to us. Belng Blble based und Prcyerfocussed- We love dynamic Bible teaching that is relevant for everyday life. Prayer changes the world - praise, confession and intercession needs to be at the heart of all that we do. Being Spirit-led wotshlppe￿- We are blessed that as Christians we don't have to live In our own strength. We have the gift of the Holy Splrit to equip us and guide us as we seek to faithfully follow Christ. We encourage people to explore the rich and varied gifts of the Splrit, includlng prophecy, healing, speaking in tongues. In corporate worship we see oursefves as a family church with a mix of people in terms of age, race and background: we seek to embrace the best of both tradltlonal and contemporary styles. Sharlng lffe- There are many amazing people who come to the church who have experienced God in lots of different ways. Getting to know others, developing friendships, discovering a place where we are accepted and it is safe to be ourselves, Is important. We have to make time for this so we encourage people to spend time with others outside of Sunday services. SeThlng- We are privileged that God has given each of us gifts and therefore we have something to offer back to God. We aim to help people dlscover how they can best serve God and each other. Shurlngfv1th- We believe the best of life comes through knowing Jesus, so we will share our faith in words and action. We don't exist just for those who already come to church but want to give others the opportunity to experience His love. Each person is special to God and we should make each person feel Special and that they can belong to our church family. Community committed- We are located in a particular community. We wlll seek to bring a positive impatt to those that live and work around us through our vibrancy and love for our neighbours. Being Ifingdom inspired- We experience a 'holy discontenv that leads us to work towards Kingdom values. This includes supporting Christian missionaries Publlc Beneflt The church has read the Charity Commission guidance on public benefit and is satisfied that the artivlties outlined in this document clearly demonstrate that the charity is providing a benef it to the public. Actlvltles In order to achleve the principal objective, which is set out above, the Church piovides a variety of activltles both for Its membership and for the community generally. Our aim is to show the love of Jesus Christ in both word and deed. Central to the work and wttness of the Church is the provision of regular pijblic services of Christian worship. Post covid restrictions, we continue to stream the Sunday English Speaking Service and our PortUEuese Speaking Service via You Tube. January we held a special service to celebrate the 5 year anniversary of the Portuguese Speaking Church. We employ a Chlldren's and Community worker who works with local schools and arranges the children's Quest groups that meet during the Sunday morning SeNices. We employ a Youth worker whose primary focus. currently, is teaching and caring for the youth that attend churth services. Open the Book assemblies at local schools ran most weeks for the whole year. Café Tots on Wednesday mornings which is very well attended. In Ortober there was a 'Light' Party for the primary school aged chlldren in local community. Norwich Central Baptist Church Trustee's Annual Report (continued) Year Ended 31" March 2025 We hold Messy Church every couple of months on a Saturday, attracting people from church and local communitles The Church firm￿ believes In the power of prayer and It is fundamental to our faith and church life. Prayer is part of many of our activities and we have a monthly Prayer Evening called 'Encounter.' Members and the commLsnity can request prayer In many ways- we have a text number, email address, phone number and a prayer box within the church where ￿qUestS can be made. In February we held a Speclal Prayer Evening for the situation In Ukralne. The Church runs a number of small contact groups which meet regularly and operate as discÉple-making, pastorally caring small groups. Additional support is also available and provided by the Church's Pastoral Care Team NCBC acts as Foodbank Distribution Centre and our Café Tots and Stay and Play Groups for pre-school children welcome visitors once again. In May, July, August. October and February we delivered food par￿15 to local families who Struggle to provide food for their children in the school holidays. This initiative was SUPIKlrted by the Norwich Foodban Our propertles are also Used by a number of local Community organisations who work with vulnerable people and we aim to demonstrate Chrisys love for each person in all our dealing5 With them. These include Alcoholic Anonymous Narcotics Anonymous Overeaters Anonymous Clarion Housing- 2 days a week for ad hoc meetings plus monthly training COLsrses covering food hygiene, first ald & Engllsh Skills. 4Cs (Centre for Christian Care and Counsellingl This is a charity stsffed by both male and female qualified counsellors who work on a voluntary basis and offer compassionate. client-centred tounselling to Indlvlduals. They see over 60 individuals each week and are based at our Duke Street premises. We also rent our rooms and car park spaces to other local business Other attivities during the year included= Use of our buildings as Polling Stations Use of buildings to host a Nonvich & Norfolk music festival Quiz Nights Wedding5 1 Funerals & thanksgivings I Infant dedications Support for the Samaritan's Purse 'Operation Christmas Child, Appeal Regular Ladies events occurred The Church operates systems to ensure that all people working with chlldren and vulnerable adult5 are approprlately vetted with regard to the Dlsclosure and Barrlng Service. The church 15 GDPR compliant In accordante with the Data Protertion Att 2018. Athievements and performance Review of Activities The Church measure5 its achievements against our principal purpose, our vision and our culture statements. These include areas such as caring, growing in and sharing falth, relationships, encouragement and being a positive and valued part of the local community. Financial review Total income for the year was E646,81112024: £265,198). The net incoming resources, after all operational expenses, wa5 £362,34312024'. £3191. Norwich Central Baptist Church Trustee's Annual Report {continued) Year Ended 31" March 2025 During the year the sale of Mousehlold Hub was completed by the Baptist Union, the proceeds of whlch1£269kl were gifted to the church and have been allocated to the project to repair the Church Roof. The Church continues to raise the funds whtch it needs to carry on ￿$ activities from within fcs own membership and congregation and from renting rooms to community groups. The Church was able to continue to express its part in the life of the wider church by making grants to local, national and international Christian organisations and societies with Christian aims and objectives compatible with the church's own charitable vision. The Church is heavily dependent on its membership and regular attenders working as volunteers in all aspects of the church's artivities. many of which run with Irttle or no impact on the church's expenditure. but nevertheless contribute substantially to the achievement of the church's objectives. The financial resultsforthe year, togetherwith a summary of the accounting policies adopted are set out inthe accompanyinE financial statements. Soarlng energy costs continue to significantly affect ourf inance5- making up a significant percentage of ourcosts ladditionallv the signfficant increase in the energy cap for the average household diminishes some the donation5 the church would normally receive as people have to manage their individual budgets.) We changed energy supplier in November 2023 to improve this situation. Reserves Policy The Trustees considered what reasonable unrestrlcted rese￿e$ we should look to retain to ensure we can cope with financial challenges that might arise. Having looked at the risks to our income streams and the short and long term expenditure commitments we have, and after allowing for possible unplanned expenditure that may be needed, it was agreed we would look to keep free reserves lunrestrirted funds excludlng flxed assets) of £66,000. This figure wlll be reviewed when we set the next annual budget The balance on free reserves will be available for future charitable expenditure. As at 31st March 2025, free reserves had a surplus of £133,99612024: £137,193). Totsl funds as at 31st March 2025 amount to £5,674,05212024.. £5.323.6191. Plans for the future The Capital Team feported back its findings on possible Capitsl Expendlture that Is needed In the luture. It contsined two main items to consider.- The repair and renovation of the main roof and additional flat rooves overthe hall and meeting rooms, will probably cost at least £900,000 - £1,100,000. The team are in the pr(Kess of considering options having completed professional suNey5. Surveyor and project manager have been appointed and the processes for seeking planning commission and fund raising has started. Cost associated will the roof repairs has begun to be incurred. primary professional fees and some urgent safety repair5. The Church has decided to return the Mousehold Hub premises the Baptist Union of Great Brttain-this includes the manse attached to the Hub. and so a new Manse Ichapel House) will be provided for Minister Paulo. The Baptist Union of Great Britain will seek to sell the property in due course and it is possible that NCBC may receive some beneftt from the sale Ithe sale completed in Dec 20241. Tru5tees' Responsibility Statement The Trustees are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each flnancial year that give a true and fair view of the state of affairs of the charity and of the incoming resouices and application of resources of the charity for that period. In preparing these financial ststements, the Trustees are required to: selett silltable accounting policies and then apply them consi5tentlyi observe the methods and principles in the Charities SORP. Norwich Central Baptlst Church Trustee's Annual Report (continued) Year Ended 31" March 2025 make judgments and accounting estimates that are reasonable and prudent,. prepare the financial statements on the going concern basis unless it is inappropriateto presume thatthe chartsble company will continue in operation. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the chariws transattions and disclose with reasonable accuracy at any time the financlal posltion of the charity and enable the Trustees to ensure that the finantial statements comply with the Charities Act 2011, the Charity IAccounts and Reports) Regulations 2008 and the provisions of the Trust Deed. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fvaud and other irregularltles Statement as to dlsclosure to our audltors In so far as the Trustees are aware at the time of approvln8 our Trustees, annual report.. there is no relevant information. being information needed bythe auditor in connection with preparing their reporL of which the group's auditor is unaware. and the Trustees. having made enquiries of management that they ought to have individually taken. have each tsken all steps that helshe Ès obliged to take as a trustee in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. Thi5 report w s approved by the Trustees on ........... and signed on tts behalf by: Print Name . - Trustee Independent Auditors Report to the Trustees of Norwich Central Baptist Church Year Ended 31" March 2025 Oplnlon We have audited the financial statements of Norwich Central Baptist Church Ithe 'charity'l tor the year ended 31st March 2025, which comprises the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of slgniflcant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally AC￿pted Accounting Practice) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the Charitys affairs as at 31st March 2025 and of its incoming resources and application of resources for the year then ended. have been properly prepared in accordance with Unlted Klngdom Generally Accepted Accounting Practice- and have been properly prepared in accordance with the requirements of the Charities Act 2011. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibiltties for the audit of the financial statements section of osjr report. We are independent of the charity In accordance with the ethlcal requlrements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate to provide a basis for our opinion. Condusions relating to going toncern In auditing the financial statements, we have concluded that the governors use of the going concern basis of accounting in the preparation of the financial statements Is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the foundation's ability to continue as a going concern for a period of at least twelve months from when the financlal statements are authorised for issue. Our responsibllities and the responslbilities of the governors with respect to going concern are described in the relevant sections of this report. Other matter The torresponding figures were not audited. Other Informatlon The trustees are responsible for the other information. The other information comprises the information in the Trustees. Report, but does not include the financial statements and Ouf Report of the Auditors thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connertion with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Oplnlon on other matters pre5cNbed by the Charftles Act 2011 In our opinion, based on the work undertaken in the course of the audit= the information given in the Trustees, Report for the financial year for which the financial Statements are prepared is consistent with the financial statements,. and the Trustees, Report has been prepared in accordance with applicable legal requirements. Independent Auditors Report to the Trustees of Norwich Central Baptist Church (contlnued) Year Ended 31" March 2025 Matters on which we are requlred to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Tru5tees' Report. We have nothlng to report in respert of the following matters where the Charities Art 2011 requires us to report to you if, in our opinion: adequate accounting records have not been kept. or returns adequate fof our audit have not been recelved from branches not vlslted by us: or the financial statements are not in agreement with the accounting records and returns- or certain disclosures of trustees, remuneration specified by law are not made,. or we have not received all the information and explanations we require for our audit. Responslbllftles of Trustees As explained more fully in the Trustees, Responsibllities Statement set out on page two, the trustees are responslble for the preparation of financial statements which give a true and fair view. and for such internal control as the trustees determlne necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ablllty to continue as a going concern, disclosin& as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees elther Intend to liquidate the charity orto cease operations, or have no realistic alternative but to do so. Auditors, responsibilities for the audlt of the financial statements Our objectives are to obtsin rea￿nable assurance about whether the financial statements as a whole are free from material misststement, whether due to fraud or error, and to issue a Report of the Audltors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit condurted accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise f rom fraud or error and are considered material rf, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financlal statements. Irregularities, including fraud, are Instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to whlch my procedures are capable of detecting irregulartties, intludlng fraud is detailed below: Our audit procedures included analytical techniques, third party confirmation of balances and verification of transactlons on a sample basis to provide suffitient appropriate evidence that the accounts show a true and fair view and are free from material irregularities including fraud, error and non