ley
BAPTIST
CHURCH
Mutley Baptist Church
Reports & Accounts
Financial Year Ending 3111212025
Contents
Legal & Admlnistrative Details
Trustees Report
Independent Examiners Report
Receipt5 & Payments Statement
Asset & Liability Statement
Notes to the Accounts

Legal & Administrative Details
Charty Name..
Mutley Baptist Church
Charty Number..
1127079
Charity Address:
Mutley PlaSn
Plymouth
Devon
PL4 6LB
Twstees:
Andrew Gaston
Rev Nlcholas Lear
Mark Bailey
Tlmothy Burston
Joyprad88p Nadimikerl
Patrlck Allen (Reslgned 1410712025)
David Ball
Elspath Hemes (Appointed 0211112025)
Mariatu Serry (Appointed 0110112026)
Helen Menellly (Appointed 0110112026)
Independent Examlner.. Ian Barrett FCA FCIE
Barretts Chartered Accountants and Chartered Tax Advisers
22 Union Streét
Newton Abbot TQ12 2JS

Trustees Report
Objects of tho charliy
Th8 charity is govemed by an Approved Governing Do¢um6ntvthich ststes that the principal purpose
of the charity is thè advancement of the Christian faith according to the principles of the Baptist
denominatlon to include the advancement of educabon, community service and such other general
charitable purposes in SLKh parts of th8 United Kingdom and the world as the church shall determine.
Mutley Baptlst Church {M8C) occupies premises which are held by the South Wesl Baptist Trust
Corporation Ltd, on Trusts which 8r8 8ntlrely compauble wllh the above object. The Minister also
occupie5 premises which are held by the Baptist Union Corporation Limited, on Trusts which are
entirely compatible with the above object
Summary of th• charlty's maln actlvllles and achl•vomenl8
To further the above objects and vlsion, tha charity's main activities and achievements were as
follows..
Organ18atlonal Structur• and Doc181on•maklng proco8809:
Members of MBC are accepted in accordance wlth the Approved Goveming Document which
requires them to be or to have been publicly baptised on the professlon of fallh in Jesus Christ or,
following other modes of baptism, to renew thelr public prof88sion of falth In Jesus Chrl8t.
Mernbers, meetings nomially take place four times per year and the view of the members as
expressed in the meeting under th8 guidance of the Holy Spirit determines the overall policy of the
church. In accordance with the constitution. the members appoint Trustees who, together with the
Minister, Church Secretary and Treasurer (collectively known as the Leadership Team) are
responsible for the day to day running of the church's work and wltness, and the financial and legal
asp8Cts of the charlty. All members are encouraged to lake an appropriat8 part In the 8plrltual and
practical tasks involved In the furtherance of the charitable objective.
Relevant matters may b8 submitted to the church meeting by the Trustees for guidance or may be
ra15ed by members in church meeting for further consideration by the Trustees. Though the
constitution permits decisions to be made at church meetings by appropriate majorities, the church
seeks lo work by consensus wherever possible. The Trustees review their adherence to the seven
principles listed in the Charity Governance Code on a regular basls.
ObJ•ctlve8 and Activities:
In order to achieve the principal objectlve, which is set out above, the church provides a variety of
activities both to its membership and to the community generally. The aim is to show the love of
Jesus Christ in both word and deed and to bring people into a closer relationship with Him as thelr
Ilvlng Lord.
Central to the work and witness of the churGh is the provlslon of regular public services of Christian
worship. on Sundays at 10.00am and 6.00pm and with additional services at Easter and Christmas.
Online broadcasting of the 10.00am Sunday service Ghanged from Zoom lo YouTube during 2025
and remains a way of allowing those unable to attend in person to participate. Ther8 is a full
programme for children and young people during ihe 10.00am Sunday service, and also on Thursday
evenings in dlfferent groups for 5-18 year olds. On most days durlng the week there a￿ activities
for children, for parents wllh bables and toddlers, and on Thursdays for families as a whole. wth

food and refreshments available at teatime. A summer hollday club and day trips are also off8r8d
and prove very popular with kids and parents alike.
Members of the church are activa participants In the operation of the Soup Run on Wednesday
evening5 serving the homeless and street folk of the city of Plymouth, with numbers averaging
around 90 during 2025. MBC also supply Street Pastors on Saturday evenings to give reassurance
and assist where needed in the city's busy nightlife hotspots. On Thursday lunchtimes throughout
the year the church's Main Hall and kitchen are Used for the Bigger Table, wher8 a hot drink and a
meal are provided to the vulnerable, lonely and homeless, along with a wami welcome and a listening
ear, and the opportunity for prayer if desired. Attendees can also purchase (for a nominal amount
sum) a large bag of food items supplied locally through Fareshare. Throughout the year people wer8
able to seek financial and debt advice from PlyThouth Focus (who hav8 an office within the church)
but due to dwindling manpower this servica is being wound down and closed al the end of March
2026. On Tuesday lunchlim8s The Cosy Comer operates as a V￿lcom1ng warm space where th8
Lounge is open for people to pop in and receive a friendly welcom8. a hot drink and a bile to eat,
and the opportunity to chat wlth others. It was initially introduced in late 2022 in response to the cost
of living crisi6 and financially supported by Plymouth City Councll through the Govemment's
Household Support Fund.
Evening meetings are held each week in the homes of members In dlfferent parts of the city to
8nGourage and nurture growth in faith and discipleship. Again, the continued use of Zoom ha8
allowed peopl8 who can't physically atlend to slay involved and in touch. A Pastoral Team meets
weekly to Cowordinate contact with the elderly. sick and lonaly m8mb8rs of the fellowship through
hospital visits, home vislts, phone calls, emails and th8 sending of cards.
The church continues to take the 188ue of safeguarding extremely seriously with regard to the
children. young people and adults at risk that it Serv85. The Safeguarding Policy is regularly
reviewed and updated as necessary and duly endorsed and adopted by the membership.
Volunteers and leaders wanting to work with these groups are appropriately vetted by the Disclosure
and Barring Service.
MBC Is increasingly environmentally friendly and currently holds bronze status awarded by the A
Rocha UK Eco Church project. It is an esteblished member of the Inclusive Church Network
signifying that everyone is welcome here, part of the Plymouth Affiming Churches Together (PACT)
umbrella group. and a participant and host in the Open Table Network, a multi4enominational group
that m88ts onc8 a month. The church kllchen remains vital in supporting many of the activities
provided and MBC holds a Lev815 Food Hygiene rating. Cleanllness standards are rArefully
maintained and were proven in an unannounced spol check during the year by the Hygiene
Inspector.
Although prlmarily serving the needs of the l¢xal community in and around Mutley, the churth
continues lo support a number of missionaries ov8rs8as. some financially and all prayerfully. In
2025 the church supported couples serving in Uganda, Chad. Madagascar, and Cambodia.
Slgnlllcant events durlng 2025:
On the staffing front. the Communily Pastor had indicated a desire some tima ago to take volunlary
redundancy to allow her to focus her efforts on further developing the Green Space Community Hub
on Mulley Plain. After a thorough consultatlon the request was granted. and, following Invaluable
advice from the Baptist Union's HR Lead. the process went smoothly and her employment with MBC
ceased on 30 November.

In April th8 church joined the Plymouth Latch On br8astteeding organisation and visitors are made
aware that we are s8nsitiV8 and acwmmodaling to anyone wishing to feed their baby whilst on the
pr8mis8s. Another innovation, supported by a local councillor, saw the hosting of a monlhly Repair
Hub where people Can bring in broken items for assessment and fixing where possible.
Towards the end of 2025 the church became a founding partlcipant in Project 58.7 initiated by
Plymouth Access to Housing (PATH) and Transforming Plymouth Tog8ther (TPT), which supersedes
the Severe Weather Emergency Protocol {SWEP) run by Plymouth City Council. The Main Hall is
used to provide wannth and shelter on Friday and Saturday nights for those sleeping rough this
winter.
On the technical side. a new sound desk was purchased for the Sanctuary to replace the previous
one that was becoming increasingly problem8tic, and cablès to the televisions and main screen were
replaced with fibre HDMI ones to improve the quality of the Iransmission.
With regards to the buildings, the Knibb Room and the Snug were both r8furbished, with plans for
the Cary Room and the entrance area and toilets adjacent lo the Hurr611 Room in abeyance.
Redificatlon work by steeplelacks was n88ded to the church roof to replace missing and slipped tiles
due to storm damage in Octobar 2024 that resulted in $8V8r8 water ingress. The boiler in the Lodge
broke down and because of its age and the non-availability of spare parts a n8w boiler was procured
and fitted. Regular maintenance days wh8n people help out rernain vital in helping to keep the
buildings and grounds clean. tidy and presentable.
Constitution81 changes during 2025 saw a change from 'Elders' to 'Leadershlp Team, to better r8fl8Ct
modem day parlance, a decision to make the holder of the role of Youlh, Children and Families
Pastor a Trustee by vlrtue of their rola. and pemilssion to hold hybrid church m88tings th8t wlll allow
those members unable to b8 physlcally present to officially participate and vote.
At year end the church membership stood at 116.
In planning the actlvilies, the trust88s have applied th8 guidance on public benefit 18su8d by the
Chartty Commission.
Flnanclal R•vloW
Th8 Trustees are acutely aware that th8 Financial deficit of £45,000 shown in these Accounts
represents a major shortfall against the Budget set for 2025. We had hoped that the sonificant
Increase in church att8ndanc8 numbers seen during 2024 would translate into a healthy increase
(c.£30,000) in our Offering (DonationslGift Ald) Income in 2025, bul this has not yel happened. In
fact, our Offering Income f811 by £4,822 to £149,717 & this remains our most significant concérn
moving forward since almost 75D/• of our total income still comes from this core source.
However, the Trustees wish to re-assure all Interested parties that they have been actively
monitoring the financial position during the year and that declsive action has been taken to a￿est
the patlem of persistent deficits. Most significantly. the Trustees took the difficult decislon to accept
a ￿quest received from our long-serving Community Pastor to be considered for Voluntary
Redundancy. This request was made during the summer and after a lengthy consultation and
review period, the staff member con¢emed left the church's employment at the end of Novemb8r.
This involved one-off exit costs of £13,000 In ￿sPect of Statutory Redundancy & Holiday Pay
which must be bome in mind when ass8ssing Ih818vel of deficil incurred for the year.

The Trustees wish to formally record thelr greal thanks to the departing stsff member who has
worked tirelessly for the church for more than 16 years and for the way in which she has trained &
equipped a great many volunt8ers who the Trustees believe to be capable of maintaining th8 cor8
community Outreach work (principally the Bigger Table & Cosy Comer projects) which she has set
up & led for so many years. The Trustees are equally grateful Ihal she has offered to remain on
hand locally to provide info￿n81 background support & advice and to help lead the 6pm Sunday
evening services.
Funds In Doflcli
The church's Total Income actually rose by nearly £7,616 to £203,890 thanks to an increase of
£7,274 Sn Room Hlre income and an increase of £2,407 in Interest Eamings following maturity of
our first 12 Month Fixed Rat8 Bond. Th8S8 incr8ases matJe up for the fall of £4,822 in Donations &
Gift Aid previously mentioned.
Our total Slaffing Costs rose by £27.803 In 2025 to £137,858 due to the one-off Redundancy costs
of £13,000 and the impact of the increase In the National Llvlng Wage together with an
unavoidable increase In Employers, Pension contributions. Our other costs Were well controlled at
£110,403 & actually fell by £6,695 compared to 2024. These costs included total sums of £20.173
gifted in support of outside Mission Outreach activities, both in the UK and ov8rs8as. This 18 In
addition to the sums of £12,021 expended upon our own 3 local Mission Outreach prograrns.
Bigger Table, Soup Run & Cosy Comer. Th8 ovérall total amount spent on Mission Outreach of
£32,194 represents nearly 16% of the church's gross Income. which we feel Is conslstent with our
objective of spreading gospel message In 8 splrlt of generoslty. NB, these figures exclude
expenditure of almost £10,000 on local Outreach work undertaken by our Youth & Famlli88 team.
If we adjust for the one-off Redundancy costs. the undertying annual deficit for 2025 can be seen
as £32.000. whlch Is £1,817 more than the 2024 deficit of £30,183.
The church made excellenl use of its rooms and buildings In 2025, increasing the Room Hlre
Income generated & containing their maintenance & running cost8 very effectively. Particular
recognition must be given to the hard work & commitment of all the staff members & volunteers
who made this possible.
Followlng the redundancy In late 2025, tot81 staffing costs are 8xpacted to reduce by mor8 than
£35,000 in 2026 to £102,465. Allowing for known cost Increases and assuming a modest increase
in Income from Donallons & Gift Aid. the Trustees have set a Budget for 2026 which suggests a
much-reduced deficit of £5,000. Two areas have been Idenllfied as offering scope for increased
in￿rne generation. Firstly, our local Mission Outreach work through Bigger Tablelsoup Run &
Cosy Comer ran at a combined net cost lo the church of £7,600 in 2025. The Trustees &
volunteers responsible are looking at various ways of increasing revenue either directly from some
service users or from grants & fundraising. Secondly, the church owns a small residential property
situated adjacent lo the rnain church premises. In recent years this has been let on below-market
terms to a Third Party organisation providing Interim accommodation to vuln8rabl8 8dults on
discounted rents. This arrangement has been costing the church more than £5,000 per annum
rec8ntly but is sat to Come 10 8n end during the firsl half of 2026. No allowance has been made for
increased income from 61ther of these sources when drafting the 2026 Budget to dat8.
Consequently, the Trustees believe they have good grounds to expect that 2026 will finally see the
church's finances brought back into balance.

In Aprll th8 church Jolned the Plymouth Latch On breastfeeding organisation and visitors are made
aware that we are sensitive and accommodating to anyon8 wishing to feed thèir baby whilst on the
premlses. Anothar Innovation, supported by a local councillor, saw the hosting of a monthly Repair
Hub where people can bring in brok8n items for assessmenl and fixing where possible.
Towards the end of 2025 the church became a founding participant in Project 58..7 initiat8d by
Plymouth Acc8SS to Housing (PATH) and Transforming Plymouth Together (TPTI. which supersedes
the Severe Weather Emergency Protocol (SWEP) run by Plymouth City Council. The Main Hall is
used to provid6 warmth and shelter on Friday and Saturday nights for those sleeping rough this
winter.
On the technlcal side, a n8w sound desk was purchased for the SanctU8ry to replace the prevlous
one that was becoming increasingly problematic, and cab18S to the televisions and main screen w8r8
replaced with fibre HDMI ones lo improve the quality of the transmission.
With regards to the bulldings, the Knibb Room and the Snug were both refurbished. with plans for
th8 Cary Room and the entrance are8 and toilets adjacent to the Hurrell Room in abeyance.
Rectilicatlon work by steeplejacks was needed to the church roof lo replace missing and slipped tiles
du8 to storm damage in October 2024 that resulled in severe water ingress. The boiler in the Lodge
broke down and because of its age and the non-availablllty of spare parts a new boiler was pro¢U￿d
and fitted. Regular maintenance days when people help out remain vital in helping to keep the
buildlngs and grounds clean, tidy and presentable.
Constitutional chang88 durlng 2025 saw a change from 'Elders' to 'Leadership Team, to better reflect
modern day parlance, a decision to make the holder of the role of Youth, Chlldren and Famllles
Pastor 8 Tw8tee by vlrtue of thelr role, and pemilssion to hold hybrid church meetings that will allow
those members unable to be physically pr8sent to offlclally partlclpale and vote.
At year end the church m8mb8rship stood at 116.
In planning the activities, the trustees have applied the guidance on public benefit 18SU8d by the
Charity Commission.
Flnanclal R•vl•w
The Trustees are acutely aware that the Financial deficit of £45,000 shown in these Accounts
represents a major shortfall against Ihe Budgel set for 2025. We had hoped that the significant
Increase in church attendance numbers se8n during 2024 would translate Into a healthy inGrease
{c.£30,000) in our Off8ring (DonationslGift Aid) Income in 2025, bul this has not yel happened. In
fact. our Offering Income fell by £4.822 to £149,717 & this remains our most significant concern
moving forward since almost 75Q/o of our total income still comes from this core sourc8.
However, the Trustees wish to re-assure all interest8d part18S that they have been actively
monitoring the flnancial Fosilion during the year and that decisive action has been taken lo arrest
the patlem of persistent deficits. Most slgnificantly. the Trustees took the drfficult decision to accept
a request received from our long-serving Community Pastor to be considered for Voluntary
Redundancy. This request was made during ihe summer and after a lengthy consultation and
view period, the staff member concemed left the church's 8mployment at th8 end of Novemb8r.
This involved one-off exil costs of £13,000 in resp8ct of Statutory Redundancy & Holiday Pay
which must be borne in mind when assessing the level of deficit incurred for the year.

The Trustees wish to formally record their great thanks to the departing staff member who has
worked tirelessly for the church for more than 16 years and for the way in which she has trained &
equipped a great many volunteers who the Trustees believe to b8 ¢apab18 of maintaining Ihe cor8
community outreach work (principally the Bigger Table & Cosy Comer project5) which she has sel
up & led for so many years. The Trustees are equally grateful thal she has offered to remain on
hand locally to provide infonnal bad(ground support & advice and to help lead the 6pm Sunday
evening services.
Fund8 In Deficlt
The church's Total Incom8 actually rose by neady £7.616 to £203.890 thanks to an increase of
£7,274 in Room Hire income and an increase of £2,407 in Interest Earnings following maturity of
our first 12 Month Fixed Rate Bond. These Increases made up for the fall of £4.822 In Donations &
Gift Aid previously mentioned.
Our total Stsffing Costs rose by £27,803 in 2025 to £137,858 du8 to tha one-off Redundancy costs
of £13,000 and the impact of the Increase in the National Living Wage together with an
unavoidable increase in Employers, P8nsion contnbutions. Our other costs were y￿11 controlled at
£110.403 & actually fell by £6,695 compared to 2024. Th888 costs Induded total sums of £20,173
gifted in support of outslde Mlssion Outreach activities, both In the UK and overseas. This is in
addition to the sums of £12,021 expended upon our own 3 local Mission Outreach programs.
Bigger Table, Soup Run & Cosy Comer. The overall total amount spent on Mission Outreach of
£32,194 represents nearly 16% of the church's gross incom8. whlch we feel18 conslstent wlth our
objectiv8 of spreadlng the gospel message in a spirit of generoslty. NB, these figures exclude
expendlture of almost £10,000 on local Outreech work undertaken by our Youth & Familles team.
If we adjust for the oneryoff Redundancy costs, th8 underlylng annual deficll for 2025 can be Seen
as £32,000, which is £1.817 more than the 2024 deficit of £30,183.
The church made excellent use of its rooms and buildings in 2025, increasing the Room Hire
Income generated & containing their malntenance & running costs very eff8Ctively. Partlcular
recognition must be given to ihe h8rd work & commitment of all the staff members & volunteers
who made this possible.
Following the redundancy in late 2025, total stafflng costs are expected to reduce by more than
£35,000 in 2026 to £102,465. Allowing for known cost increases and assuming a modest Increase
in Income from Donatlons & Gift Aid, tha Trustees have set a Budget for 2026 which suggests a
much-reduced deficit of £5,000. Two areas have b88n id8nlified as offerirYJ scope for Increased
income generallon. Flrslly, our local Mission Outreach work through Bigger Tablelsoup Run &
Cosy Corn8r ran at a Combined nel cosl to the church of £7,600 in 2025. The Trustees &
volunteers responsible are looking at various ways of increasing revenue either directly from some
service user5 or from grants & fundraising. Secondly, the church owns a small residential property
situated adjacent to the main church premises. In recent years this has been let on below-market
terrns to a Third Party organisalion providing interim accommodalion lo vulnerdble adulls on
discounted rents. This arrangement has been costing the church more than £5.000 per annum
recently but is set to come to an end during th8 first half of 2026. No allowan￿ has been made for
Increased income from either of these sources when drafting the 2026 Budg8t to date.
Consequently, the Truste8s believe they have good grounds to expect that 2026 will finally see the
church's finances brought back into balance.

R•8orv•8 Policy
The Trust88s remaln of the view that funds should only be held in Reserve for th6 spec5fic purpose
of providing sufficient funds to ensure the ordèrly closure of the church (should this ever happen),
which they believ8 would take pla￿ over a 3 month period. The church makes relatively few
purchases on credit terms, but funds n88d to be held to meet redundancy costs for our 4.1 FTE
remaining staff & utllity Costs etc. Our re￿nt Voluntary Redundancy costs were taken from mostly
our long term res8rv8s. and our revised calculations suggest thal we will need to retain £70.000
during 2026 to continu8 to provide fully for these cosis.
At the end of 2025 the church held £104,960 in Unrestricted Funds. With £11.918 Deslgnated to
our Youth & Families work and £70,000 Designated as described above, this18av8s £23.042 of
'available funds" to meet the church's ongoing expenses and commitments. This represents
around six weeks of typical church expenditure, and th8 Twstaes are therefore satisfied that the
church romalns fully solvant and able to meet it8, obligallons as they fall due
Slgnatur•
Th18 report was approved by the twstees, and Is signad on their behalf by..
Name
6AILEY
Slgnaiu
617/zo26

Independent Examiners Report
I report to the trustees on my examination of the accounts of Mutley Baptist Church {'the chariti)
for the year ended 3111212025.
Ro8pon8lbllltlg8 and Ba818 of R￿Ort
As the trustees of the charity you are responsible for the preparation of the accounts in accordan
wlth the requirements of the Charities Act 2011 ('the 2011 Act'>.
I report in respect of my examinatlon of the charlty's accounts carried out under section 145 of the
2011 Act and in carrying out my examination I hav8 followed all tha applicable Oirections given by
the Charity Commission under section 145(51(b) of th8 2011 Act.
Indop•ndont Examlnerfs Statemont
I have completed my examination. I confim that no material matters have come to my attention In
connection with the ex8mlnatlon glvlng me cause to believe that in any material respect:
1. accounting r8cords wer8 not kept In accordance wlth sectlon 130 of the 2011 Act: or
2. the accounts do not accord with the accountlng records.
I have no concems and have com6 across no other matters in connection wllh the examination to
whlch attention should be drawn in order to enable a proper underst8nding of the 8ccounts to be
reached.
Indopgnd•nt Examlnor'8 D•tall•
Name:
Ian Barrett FCA FCIE
Address: Barretts Chart8r8d Accountants and Chart8r8d Tax Advlsers
22 Union Street
Newton Abl)ot TQ12 2JS
Name
SigngNJre
Dale

Receipts & Payments Statement
Enilowment
R•¢trlpts
Donaiions & Lp.q&cies
tkrniions
122.741
123,341
126.315
,OrftAhJ
Chai*tablè Actlv+tièS
28,370
26,376
28.222
gger T¥tye I￿￿*
207
1,641
915
8.370
5.370
4,157
l Part
572
572
545
472
L*hthou
1.306
122Y
Lfv• ¥Ylm Ev￿tr
178
Muuty
l Rthi¢•l Incom•
Room Hlr•
4SS
2,QlO
31.184
31,184
23.910
p Run L%]nthr•
1,a47
1,847
30
Sw)Jry
31
31
130
1.174
720
& F•rnlll
Trfw & A@MU••. You
261
TLKk
243
Wwm SyG• IrK
2.701
W•ddlwts Ar￿
Youlh Gioupj
1.289
1,2
B•nk
4,374
4,374
1,907
Olhèr
1.40D
1,400
Cxher Incorn•
ISQ
1,007
S17
P*ym•n
Admln
11,425
11,425
10.924
S8ry*
57
57
18*g•rT*bl•
BMS Ylorfd Ml•¥lpn
3,933
1.520
4452
6,481
2.300 1
2,300
3,1￿0
bjlng kl*nien•rK•
4.773
4773
4,WS
Bu1￿1n• UUllJts. In￿rn￿•
dT
33,2
37,701
i Bwzy8e¢8
5.3
4,105
CM¥chBukth'no Cc4ts
7,702
CknanlryJ
1.061
Crynmunutloni
1.257
1.257
870
4nd P•rtes
1.OB7
1,087

H¢m8 Mis$￿Tr
Ho8K41•11ty
822
KldscThwrh &Crer
67
Cosis
1,072
1,072
1,143
1.6*J
1,8ZO
1.441
Llve V•lrni
214
214
Lod9•BLIW Co
UaM•Bulk*nD Co
193
uIN$try Boc4E Fund
15.573
15.5TJ
lJ,7
urt
ulloy S
Offt• E¥pwM•
PA9tor
153
163
70
Rourn Hlr• Co¥
257
217
217
417
Soup Run
3272
2,934,
13T.061
131,CI1
106,U9
StAff EKp•rw
777
777
1.1e6
Sut*crtpllon¥
300
322 1
92
81
&A¢VvW-Chl4r•n
ITrtp &Ard¥lUes-Y(¥Ah
82T
T￿k
l Ukrnlm Ex￿￿tUr•
Wum Spa¢•
3J
3S
3.297
J,297
76
75
|Youth Grvup
R41•1Tr9 Fundi
712
712
Jcasavr Fva¥ InEom
209
224
00¥ornanc• Co414
| Go¥em*￿ Costs
Support
I Equipwl
umabl•&
818
TrniniNJ
73Z
732
1.031
01￿1
FLwd ASW Pur¢h•W&
3,313
Lo•ns Rop*hl
Total ￿yTh￿ta
240.570
8.242
24U.812
226.4)f8
l Rec¢5pts I p•￿￿onI1
FU￿ Tran5fer5 In
22.541
22.548
9.423
Fur￿Tra￿tern OUL
22.Y&
9,433
Net Movtynenl ofclsh
Funds
.42,S20
44,922
-30,183

Tot¥1 Cash Fu￿￿5 8￿ht
Fo￿rd
147.480
7.943
156.423
186.607
Toial Ca$Th Funas Carried
104.knD
5,541
110.$01
155.423
Repr•s•nt•d By
I P4uUty81pu61
rAnernl IUnr•8tlct•dl
￿L￿pY BoO¥ichurch
ErvJ¢wment IEndMnentl
65.St9 |
6S.619
123,921
8ipb81 Churth
Deslpnaied IDealTr•tsd)
Ythth CNldren •Trl
Famlllu (unr￿11￿%¥1l
12,765
8ulldSws IUnr•alrfGtedl
I kluW•y Bopii$i ChuKh
R@#trlc*d IReJtrw•dl
y￿th Chlldren Ind
Famllijs F•8blctf•J
' IRWdct•Jl
MBC1EQ IUnr•8tdd•dl
12,4tt1
12.4U>'
10.79
2,4S4
4,6oe
3.087
3,087
3,D87
15,0831

Asset & Liability Statement
Cash Assets
Endowmont
ulley 84plst Gene*81 (Unwric￿l
IAyU•y 88pYsl ChU￿b
65.519
65.519
123.921
MuUty8aF418l chU￿h DB8lgn*•J It1￿9￿*t•d>
12,765
BLlbJln91 IUnr•*rkt¢dl
12.4eL)
12.460
10,794
Mu¥ey8•Os1 Churth ￿51￿[lad IReJtrkt•dl
2.454
2.454
y￿th CNhlMn 4r￿ Fwnllles rnjltsied
IR•BtrlGt•thl
C15) (unro￿￿1•dl
3,067
3P87
3,087
15Cfj3
15,
Other Monetary Assets
Not•s
Endowm•rtt
Pilor Y•ar
GfftAkJ
7,519
7,519
7.OB3
12,340
Investment A88ets
Endowrnepl
Prior Year
Prop•ty
Flxed Assets
Endowm•nt
Prlor YeAr
L•nd & Bu1￿1￿￿
456.3ee
454.481
u￿¢ & PA Eq￿pment
23.041
23.041
23,041
CompLrt•rn & IT
12,212
12,21Z
12,212
FurrtlL
11,230
11.23P
11,239
)ttyVehW••
Liabilitles
Noi
Unr¢sll*thd
ReSlrlcled
Endowm4nl
Tol
Pilw Y•ir
5 Out5tanOlng
Penslon P•yTronl
BU rnemortd Iu4n
21.834
21,B34
29.833
MRC Paymwts
754
751
8.120
420
Ex8mlNgll¢n Fee O
Cr•JltorD
7,b
8.934

Slgnaturo
These accounts have been approved by the trustees. and ar8 signed on their behalf ty.
Nam8
ARE &AILEY
Slwature
Dale
61712026

Notes to the Accounts
Accounting Policios
The accounts have been prepared on a rec6iPts and payments basis and comprise a statement
that shows the charitvs receipts and payments, a statement that summarises the charity's ass8ts
and liabilities and related notes.
General funds are unrestricted funds which are available for use at the discretSon of the trustees in
furtharance of the general objectives of the charity. D8signated 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.
Transactlons to Rolat•d Partl•8
Ther8 were no transactlons to related parties during the accounting p8riod
Movemont of Funds
FuThd N•m•
aom•
eKp•ndllUV•
Fund Tmilw•
Unré*irlctsd
M￿1&Y BAPllsi ehurch
Gwwrll IUrmirtct•dl
Yothh Chldmn v
Fimiik*ts (Lknresfylctqdl
188.764
222,818
-22,548
65.519
12.78S
10.4e8
11,334.
8uldlry¥ IUrn•tykt•dl
M8C1SO lun￿￿tr￿l￿dI
10.794
5.133
O.iVJ I
12.480
1.485
16.548
15,063
Muiley 81pt￿l Churc
D•i*nolad
147.480
1YB.D.EO
?do.rJ70
Mutley B&pl￿1 ChU￿h
Rq*lthdlRq8lrfcknd)
4.856
5.840
B.342
2.454
y￿￿tt ChlldMjTr•￿1
J,OB7
3.087
IReslrkledl
8.242
End0￿￿9n1
Mulley BBpU51 Church
EndoY+meni
(Endowmenii
Totsl

1 Basis of Accounts
Basis of preparatlon
The accounts have b68n prepared on a 'recelpts and payments, basis and in accordance with
Section 133 Charities Act 2011
b Funds
The church has established various funds as follows..
Unrnstrictgd funds
Unrestricted funds are available for use at the dlscretlon of the trustees in furtherance of the
general objectives of the chanty and which have not been deslgnated for other purposes.
Endowment
Thls comprlses the amount originally applied to the bulldlng of the church and assoclated building
and to any contingent asset. This arnount is held a8 P8mianent C8Pital until detemiined otherwise
by the Trustees with the approval of Ihe church members, meeting.
Dewgnated
Church members may de6ignate or undeslgnate a fund for a particular purp08e. The members
have designated an amount for the purpose of holding a manse.
Rgstricted
Restricted funds are funds whlch are to be used in accordance with specific restrictions imposed
by donors, or which have been r81sed by the charity for particular purposes. The cost of raising
and administering such funds are charg8d against the specific fund. Th8 aim an(J us8 of each
restricted fund is set out in the notes to th8 financial statem8nts.
2 Staff costs and transactions Wlth trustee8
2025
2024
Salaries and wages
Social Security costs
Pension costs
123,158
103,944
1.384
2..066
11,201
6,463
Other costs
3,993
4,628

The averag8 number of full-time equivalent employees was 4.5 (2024 4.5>
No employees receiv8d emoluments in 8xcass of £60.000 during the year (2024 none).
No sums were reimbursed to Trusi88s for their work as Trustees (2024 none). The total amount of
donations ￿ceiVed from trustees was £30,04012024 £28,665). One trustee provides maintenanc8
services. The total charged for time and materials amounts to £6,184. These invoices are
approved by an ind8P8ndent truslee.
3 A88•ts held for church'8 own use
The church is the beneficial owner (subl8Ct to thè relevant trusts) of the following assets. the legal
tle to which is held by the church's cuslodian trust88 th8 Baptist Union Corporation Ltd.
2025
2024
Basis of valuatlon
Church premises
including Lodge
Man88
Cost
62.616
61,731
Cost
366,282
366,282
Fixtures. fumlture and
equlpment
Cost
72,960
72.960
501,858
500,973
Church premises a￿ insured for £11.553,015 and contents £424,386. Th8 Lodge for£262,091 and
contents £25,000. The Manse for £601,720.
4 Long tsrm loan4
South West Baptisl Association Memorlal Fund loan for mansa 2025 £21.834 (2024 £23,833)
The loan is interest free and repayable over 11 years at £2.000 per year.
5 Contlngont A88ets
The church, M8C. holds a 64% share In a property at 55 Ker Street, being a Manse used by the
members of Devonport Communlty Baptist Church I'DCBC,), upon the following conditions..
DCBC may, at its discretion, sell the Manse and invest the full proceed5 of sale into a new
freehold or long leasehold property for use as an allemative manse or building for other DCBC
purposes. Any such building purchased in future would be held on trust which reflecied the shares
of the purchas8 price Provided frorn MBC.
b. If DCBC ￿aSeS to operate as a Baptist Church then the MBC share of the sale proceeds of the
Manse or any substituted property will be held by South West Baptist Trust Corporation upon the

presant trusts applicable to them it b8ing the intention of MBC that these be used for church
planting in Plymouth or elsewhere as agreed by the members of M8C.
The beneficial interest In this property rests with DCBC unless and until the condition at b abov6 is
satisfied. Accordingly, as this condition has not b8en satlsfied, it is nol practicable to reflect any
financial effects in these statements.
6 Pen81on Schomo Llabllltle8
Where a church is an employer in a mulli-employer defined benefit schem8 such as The Baptist
Pension Scheme and where they have agreed a deficit contribution funding plan. the insuranc8
company Just Group completed a buy out of the liabilities of the closed defined benefit scheme.
From that date any remaining liabillty of the participating scheme members to defined benefit
scheme ceased and the £1 per month deficit contributions payable by the participating employers
which were agreed in the recovery plan approved in August 2022 also ￿aSed from that dale.
Administration of the closed defined benefit scheme transferred from tha pension trustees to Just
Group from that dale, In October 2024 the insurance company Just Group completed a buy out of
th8 liabilities of the closed defined ben8fit scheme. From that dale any remaining liability of the
participating scheme members to the defined benefit sch8m8 ceased and th8 £1 per month deficlt
contributions payable by th8 particlpating employers which was agreed in the recovery plan
approved in August 2022 also ceased from that date. Administration of the closed defined benefft
scheme transferred from the pension trustees to Just Group from that date. See
wwrt.baptlsl.org.ukJpensions for more details.
7 Pen81on8
For th8 current flnancial year, the pensk)n provision for members of the Scheme is being made
through the Defined Contribution (DCI Plan. In general. members pay 8% of th8ir Pensionable
income into individual pension accounts, whlch a￿ operated and managed on behalf of the
Pension Trustee by Broadstone Corporate Benefits Limited. In addition, employers pay 6% of Ihelr
Pensionable Income into individual pension accounts, which are operated and managed on behalf
of the Penslon Trustee by Broadstone Corporate B8n8fits Limited. The employer pays a further 4%
of Pensionable Income to cover Death in Service Benefits, administration costs and an assoclated
Insurance policy which provides income protection for Scheme members if they are unable to work
due to long tem incapacity. This income protection policy has been in5ur8d by the Baptist Union
of Great Britain with Aviva Limited. Furthermore, members of the Basic Section pay reduced
Contributions of 5% of Pensionable Income, and their employers pay a total of 5%.
8 R•latod charlt108
The Custodian trustee of the church is The Baptist Union Corporatlon Limited, charlty numbar
249635. The church is also a member of the B8Ptist Union of Great Britain, and the South West
Baptist As$￿I8t10n. The church made donations to the Bapiist Union Mission and South West
Baptist Association Home Mission Schemes of 2025 £6,000 (2024 £6,000)