**Annual Report 2023 - 2024** 

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## **Annual Report for 2023-24 Moortown Baptist Church** 

## **1. Statutory Information** 

## **Registered Address** 

204 King Lane, LEEDS, LS17 6AA. Charity Registration Number: 1128960 

## **Trustees** 

Mr Andy Berry (Appointed March 2024) Dr Phil Commons (Appointed September 2021) Mrs Shelley Dring (Minister – appointed July 2022) Mr Geoff Fennell (Appointed March 2021) Mrs Krystyna Gadd (Appointed February 2023) Mr Zac Mwanje (Appointed September 2021) Mrs Karen Ross (Until March 2024) Mrs Mandy Russell (Appointed March 2024) Mr Rod Russell (Appointed February 2023) Mr John Sherbourne (Until March 2024) Mrs Diane Sunter (Appointed September 2021) Dr Claire Taylor (Appointed March 2024) 

## **Property Trustees** 

The Baptist Union Corporation Limited / The Yorkshire Baptist Association (Incorporated) Baptist House 129 Broadway DIDCOT Oxfordshire OX11 8RT **Bankers** Virgin Money Bank Yorkshire Baptist Association Trust Fund Baptist Union 

**Independent Examiner** 

Wyatt & Co Chartered Accountants, 125 Main St, Garforth, Leeds LS25 1AF 

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## **2. Annual Report for 2023/24** 

The trustees present their Annual Report and financial statements for the year to 31[st] March 2024. 

## **3. Charitable Object** 

Moortown Baptist Church (MBC) is governed by a Constitution which states that 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 and carry out other charitable purposes in the United Kingdom and/or other parts of the world. The Church occupies premises which are held by the Baptist Union Corporation Ltd, on Trust which are entirely compatible with the above object. 

## **4. Public benefit** 

When reviewing the aims and objectives of the charity, and in planning future activities, the trustees have complied with the duty in section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission, and in particular the guidance for charities for the advancement of religion. The Church proclaims the Gospel of Jesus Christ. This benefit is available to all who come into contact with the Church in any way. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements. 

## **5. Organisation Structure and Decision making processes** 

Members of the Church are accepted in accordance with the Constitution which requires them to have been baptised on their profession of faith in Jesus Christ, or (at the discretion of the Church Members meeting) on their own public profession of faith in Jesus Christ. 

Governance of a local Baptist church is achieved through the Church Members meeting together to consider matters related to the life and work of the church. Local Baptist churches nevertheless appoint individuals to responsibilities within the church, so its mission can be advanced through the effective and deliberate sharing of tasks, within a framework of mutual accountability. 

In accordance with the constitution, deacons have been appointed by the Church Members Meeting, who for 2023/24 together with the minister Shelley Dring (also appointed by the Church Members meeting) have formed the church Leadership Team and shared the responsibility for the church’s mission and pastoral care. Eight individuals have served as deacons during the course of 2023/24 with another three appointed at the very end of the year. The deacons and minister are together the charity trustees of the church, responsible for governance and administration of the charity. All church members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective. 

The Church Members meeting usually takes place up to six times per year and is where matters affecting the life and activities of the church are discussed in the context of worship, including prayer and the reading of Scripture. Attendance at the meetings through Zoom is an option where members cannot attend in person. The intention is that, so far as is possible, practical issues are not perceived as being separate from the spiritual aspects of the Church. Relevant matters may be 

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raised to the Church Members Meeting by the Leadership Team or at the request of church members. The Church Members meeting is where overall policy and key decisions of the church are determined. Although the constitution permits decisions to be made by appropriate majorities at Church Members meetings, the church generally seeks to work by consensus where possible. 

## **6.  Objectives and Activities** 

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission in December 2008. 

In order to achieve the principal object which is set out above, the Church provides a variety of activities both to its membership and to the wider community generally. In loving God and living generously, our 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 living Lord, by  following Christ. 

## **– Our shared life Christian worship and discipleship** 

Moortown Baptist Church continues to be an increasingly diverse community of Christians, drawn from neighbourhoods across North and North East Leeds. We seek to apply a vision of Truth and Grace as a church together and in whatever context we find ourselves in our everyday lives. When we gather together we seek to promote Christian living, offer hospitality and equip our members. 

All through this period Shelley Dring, the church’s minster, took on responsibility, together with the deacons and supported by many volunteers, of compiling and delivering much of the church’s output. 

At the heart of this are our Sunday services, in which we share teaching, sung worship, prayer and communion.  Sunday services continue to be streamed on Youtube to enable ministry to continue for those who cannot attend in person. 

Prayer is a vital part of our church and it has become increasingly more evident in our interactions on Sundays and at other times. In July 2023 we held a day of prayer in the building, which involved around 50 people at various times during the day. Every Sunday there is a prayer team available after the service, for anyone requiring one to one prayer. This year, in Lent we had a group again that met every evening at 9 o’clock for 15 minutes, virtually via a WhatsApp group, to pray for the church and many other issues. Beacon café on a Monday is a place where many people in need and part of the nearby community come in and use the Lords Pantry. There have been some significant moments of prayer from some of the people coming to the Lords Pantry. 

In addition to the above, faithful ongoing prayer by individuals and in various church groups has continued. 

A number of housegroups and bible study groups met on a regular basis during the year, either in people’s homes or in the church, for fellowship, prayer and bible study as part of their seeking to grow in faith. 

**Youtube.** Moortown Baptist youtube channel continued to be used to stream Sunday services to enable people to “attend” who could not be present in person. This was used both by members of our own church and also by others who were seeking somewhere to worship God. 

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**Facebook** is also regularly used to communicate with members of the church and beyond about everything that is happening at Moortown Baptist Church. 

**Zoom.** Zoom meetings continued to be used in various ways to enable those to take part who could not attend activities or meetings in person. This has proved particularly useful for church meetings and some housegroups. 

**Worship and Teaching** .The teaching series planned by the Minister, supported by others, was designed to be accessible and included: Journeying with Jesus,  Epiphany moments, being transformed and renewed, Ezra and Nehemiah,  “Hope in the Ruins”, Comfort and Joy,  an Advent and Christmas series, God’s voice and hearing his call, , decreasing and increasing and God providing in the wilderness.  All ages took part in creative activities and this has continued.  A supporting team led worship each week including choosing songs and another team provided technical support including recording content. 

**Easter Sunday and Baptisms** .   The service on Easter Sunday included the baptisms of three members from our church and also of several from Grace Gospel Church, the Ethiopian church pastored by one of our members. In addition the service included both worship lead by our own team and from a group from Grace Gospel Church, singing in their own language. 

**Staff .** The church employed four people during the year: the Minister, a Seniors Worker, an Administrator and a young person who prepared various rooms in different parts of the building for the whole variety of activities taking place each week.  The church is extremely grateful to have four such amazing employees.  Without them it would not have been able to function so well. 

**Volunteers.** In all of its activities, the church relied on volunteers to support its staff and trustees. Numerous volunteers helped with Lunchclub, Sunday services in all its aspects, the pastoral team, toddlers, small study groups, children and youth, overseas mission links, the Beacon cafe, encouraging the prayer life of the church, maintaining the building, helping with administration and compliance with the church’s legal duties as a charity and employer in a whole variety of ways. Many individuals helped in a number of different aspects and the church is enormously grateful for all their help and commitment. 

## **Outward Focus** 

## **Our local and citywide connections** 

We are committed to equipping one another in our daily living and work. As a church we partner with others to achieve common goals, through action, campaigning, prayer and financial support. We encourage individuals to get involved with community groups and charities and continue to host open contact groups such as a Monday morning Beacon Cafe. Specific events open to all and attended by many from across the community included the annual plant sale and a special meal to celebrate the King’s coronation. 

As a church we have continued our support for Baptists Together Home Mission. Additionally, we continued to support a range of groups including Leeds and Moortown Furniture Store, Grace Gospel Church and Pathways Counselling Service. 

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The church continued to offer outreach to members of the local community through its weekly drop in “Beacon” cafe every Monday morning between 10 and 12. Many people (up to 50) may come on any one day. Members of the church chatted with them and they shared in a hot drink and snack. Home-made cakes were on offer!  A short prayer session was held at the end for anyone wanting to stay. Prayers were offered for any name put forward and strength was requested for the coming week. 

In January 2023 the church received had received a grant from Leeds City Council as part of a ‘Warm Spaces’ initiative in the city.  Beacon cafe continued to be designated a Warm Space and as the church already provided this it became a natural part of our week. Everyone was welcome to come inside, get warm, and share in food and fellowship. 

The craft group continued over the period and some 20+ members attended. Some brought their own work to continue, some learned new skills. Some preferred to just come to chat! A stock of wools and needles for knitting or crochet work was available. Some made cards or other crafts as requested. This weekly group also continued to be designated a “Warm Space” and again some new people came in to get warm and share in a hot drink and snack. Some have since joined the group whilst others have stopped coming as the weather improved. A record of those attending has helped members to keep a watchful eye on people and check if they are ill or away. This pastoral element has helped a lot and friendships have been formed. 

The church operates what it calls the “Lords Pantry” which is a stock of food and supplies which can be given to those who are struggling. It is available for anyone who approaches the church and regular donations are given by members to restock items. To the same end, the church received Government Household Support grants through Leeds City Council and connected agencies to enable it to support people who were struggling with the cost of living.  As part of this scheme our Lords Pantry grew substantially. The stock was moved from a small cupboard to a larger, more accessible space in the office to allow the administrator to easily access the goods. Up to 25 people have been helped weekly. In order to cope with the numbers requiring food the items were limited to eight per person. We made up and provided special food hampers at Christmas which were very well received. The grant funding was also used to help towards electricity costs for those who were really struggling to pay their bills. A local postmaster agreed to help us run the scheme. We provided him with the cash and numbered vouchers and he gave out electricity prepayment vouchers. The money lasted quite a while and provided a small help for some desperate people. The use of the money was recorded and fed back to the grant provider. 

Building and strengthening relationships across communities continued to be important. Organisations we were involved with included the Queenshill Gardeners Project, Lingfield Living Local and the Leeds Jewish Housing Association. Some of our Jewish friends regularly attended Monday Beacon Café and church services, and some of our church members regularly attended activities and lunches at the Ziff Community Centre. 

The church continued its links to the Pathways Christian Counselling service, which offers counselling to all in the community through its team of professionally trained counsellors and students. The service uses the church premises for some of its counselling sessions and one of the church’s trustees continued to serve on the Pathways management committee. 

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The church maintained its partnership with the Leeds and Moortown Furniture Store through encouraging donations of furniture. In addition, several church members were closely involved either through working for the Store or as trustees. 

One of our members has continued to pastor the Ethiopian church in Leeds and the Ethiopian church continues to reach out to asylum seekers in the UK with God’s love and to supply practical and spiritual support. 

## **Our international links** 

The Church has re-built an Overseas Mission Group, currently meeting 2 or 3 times a year to try to co-ordinate the church’s support of the different overseas mission agencies supported by church members. The group includes The Minister and a Deacon and Representatives of BMS, MAF, Radio Worldwide and The Romania Group. One aim of this group is to try to keep news of overseas work before the congregation by monthly mission spots in Sunday Services. This was something we did in the past, but so far, in the time since the pandemic, we have not succeeded in establishing a regular pattern. This is a work in progress. 

## **BMS World Mission** 

The Church continues to channel most of its support for overseas mission, development and Medical work and Relief Aid, through the Baptist Missionary Society {BMS). 

We have maintained the level of monthly financial support for BMS from general church funds. Individual giving by church members by monthly, annual and special appeals continues to be generous, as does support of the Birthday Scheme. However, the number of such individual givers has declined, and the total of giving has reduced and not kept up with inflation. 

During the Autumn we were able to again welcome our Medical mission Partners from Chad to a well-attended lunch, followed by a very interesting presentation and question and answer session. 

Our other BMS Mission Partners who have been working in ministry in France for over 30 years also made a weekday visit to our church café. They informed us of their coming retirement in Autumn 2024. As they will be initially settling in Yorkshire, we hope to see more of them and to look for another Partnership with BMS workers overseas. 

We continue to circulate regular newsletters from BMS overseas workers through the church’s online newsletter and website and through the BMS Engage Magazine. 

## **MAF** 

Members of the Church support the Mission Aviation Fellowship {MAF) in its mission of providing transportation of Church and Aid organisations to many of the most remote and needy areas of the world. The publicity of this work has been less this year due to illness of the church MAF rep. However, individuals continue to give to MAF and to receive prayer diaries from pilots working in increasingly difficult situations, 


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## **Work with Asylum Seekers** 

We referred earlier to the church’s links with the Ethiopian church in Leeds. In addition to that, one of our church members who pastors that church has made a number of trips to France and Belgium to give practical support and show the love of God to people in refugees’ camps there. 

## **Romania** 

Work in the background to maintain these links has continued. Moortown has continued to send out money to help them. Over £5,000 was raised through a number of events to allow the Romanian support group to send various amounts to the churches we support, including over £2,000 to help them support Ukrainian refugees. Two church members travelled to visit our friends in the city of Cluj and in the villages of Cserefalva and Oderheiu. They were able to update everyone about Moortown and gather information as to the progress of the Romanian churches, which are constantly growing. In Cluj there are a number of Ukranian people who are supported by Monastur church. 

Zsuzsi , the young pastor in Oderheiu fell and broke her leg so many prayers have been offered for her during the period. The three churches we know continue to use the funds sent out every year for transport and expenses for youth camps, for needy people in the villages and part is used for the salary for a Romanian gypsy pastor in Cluj. 

Letters are passed regularly updating us on the churches’ work and progress and further offers of visits and hosting have been made. 

## **WEC International** 

The Church continues to support (through an annual donation and regular giving by individuals) the work of two of our members working with Radio Worldwide (WEC International). 

The work is carried out in two main ways. 

Firstly by running training courses on Zoom in the use of radio and other media for Christian work – most notably in African countries. 

Secondly by producing an audio and video, Christian Thought for the Day, in Hindi, which is distributed via radio stations in India, Australasia, Fiji etc, and also through social media to thousands of phones. 

In these ways we continue to witness, in words, service and actions, to the truths of the Good News of Jesus Christ for the wider world. 

## **Sri Lanka** 

A Table Top sale was organised in November 2023 to raise funds for some girls in a refuge run by the Women’s Development Centre in Kandy. One of our deacons was due to go out there to help the girls learn to weave in April 2024. The money went towards weaving equipment and supplies. 

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## **Children and Young People** 

On Sunday mornings, except when there is cafe church, a faithful group of volunteers have taken children and young people into an adjoining room where they have carried out a range of teaching and activities on the same theme as is being followed in church. The children have then usually shared with the whole congregation what they have learnt and been doing. 

## **Toddlers** : 

Stepping Stones Parent and Toddler Group was started in April 2022 following Lockdown for people in the local community. The group meets once a week during term time on a Tuesday morning. The group is an opportunity for children to explore, play and mix with other young children. For parents and carers the group offers a chance to socialise in a relaxed environment, build friendships, and share worries and concerns within a trusted group. Attendees include Mums, a few Dads, and a significant number of grandparents who are caring for grandchildren while parents are at work. 

Stepping Stones is run entirely by a team of dedicated volunteers from the church who are DBS checked.  The volunteers aim to offer a safe and stimulating environment for the children who attend, and to offer friendship, care, support, understanding and acceptance to all the families who attend. Above all the volunteers seek to demonstrate the Love of God to all who attend through the care and friendship they offer. Activities within the group include craft activities, messy play, role play opportunities, construction play, and physical activities. The weekly session ends with everyone coming together for a joint singing time together. 

Initially the group met together in one large room in the church. As the group has become more popular and numbers have increased Stepping Stones has now expanded to utilise 3 rooms of the church. (The initial large toddler room, the sports hall for physical activities and a third room as a “ quiet room” for those wanting a more relaxed environment). Parents/ carers and their children are able to move between the rooms as they choose. 

Stepping Stones makes a nominal charge per family per session to cover the cost of resources and drinks and snacks. However no family is excluded if they are unable to pay. 

Stepping Stones group started with a small number of families, but the numbers continue to grow with around 30 families each session, mainly due to word of mouth, and the group continues to be very popular. 

## **Youth:** 

Rock Solid. By the end of last academic year (July 2023), the numbers attending the initial ‘Rock Solid’ meetings had fallen. With a lower number attending, the activities became less exciting and so the format started to fail. The leaders of the group were able to engage with the smaller number of young people, but it was difficult to engage in a deep conversation in such an informal setting. 

Over the summer of 2023, additional volunteers started to help lead both the older group and the younger group. This proved to be successful with numbers ranging from 6-15 attending each week. 

The younger group met from 7-8pm on Sunday evenings during term-time, alongside the older group. It is a space that the younger youth felt comfortable inviting people to come along to; four 

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of our 'core youth' brought friends along to the sessions. Meetings were now attended regularly by a mix of youth from both 'church families' and others. 

They continued to use the resources provided by Youth For Christ that are aimed at 11–14-yearolds for the younger age group. Each meeting was a mixture of games, talks and chats themed around a particular topic usually relevant to the lives of young people. The programme provided an opportunity to present a Christian view on each topic and for the youth to explore the bible verses at their own pace.  Biscuits and drinks were provided for a short break of free time (usually football/social chatting) in the one-hour meeting. 

In the older-age group, they did not use the ‘Rock Solid’ material, instead often letting the youth themselves decide what topics they would like to talk about. That said, the conversation was still rooted in scripture and was always connected to the reality that, as young people, they faced challenges either living as a Christian, or in seeing the truth of Christianity as being helpful and applicable in their lives. 

Early in the year they spent time looking through the bible, familiarising them with it (or refamiliarising) and then letting them ask the questions they wanted/needed answering. Trusting them to guide the evenings  led to several deep, theological, exciting, and challenging conversations. Often these had to span multiple weeks, with light ‘homework’ set in the gap…to find out more, to read more, to get some perspectives. This ‘homework’ often included the leaders! 

They also discussed baptism with the youth and as part of the process of helping their thinking, spent time working through a programme of ‘the basics’ of Christianity. They used material from Homepage | Safar, which began ‘…as the Iranian church’s rapid growth and the pressing need to disciple many new Christians. Safar means ‘journey’ in Persian and was designed to empower every Christian to disciple a new believer one-to-one.’ 

Each week they started with the topics in this programme and then let the youth questions and ideas take and shape the conversation. It was encouraging to see the growth in their faith and the understanding they had taking root in how they live.  They established a pattern of ending each week in prayer – going round the group and asking specifically what people wanted prayer for. The following week, they started by seeing what prayers were answered. 

In short, the youth were growing numerically and spiritually, which is a great thing for them and the entire church. All the leaders felt it was a privilege to be part of what God is doing with the youth at Moortown Baptist Church. 

It is worth a note of thanks also to other volunteers who ‘stepped in’ at times to make sure a meeting could go ahead (in the absence of another leader) – brilliant to have such willing ‘subs on the bench!’ 

All safeguarding guidelines were followed. 

## **Seniors** 

Our Seniors Worker worked alongside a team of over 20 volunteers who supported her in her work with seniors. 

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The Lunch Club met weekly during term time with a summer special in August and two outings for lunch. There are up to 24 Lunch Club members aged from their 60’s to 90’s who normally attend. A fresh meal was cooked onsite each week and a variety of activities took place. 

A new monthly midweek worship service was started in June and continues to flourish with an average of 30 people meeting together. It was attended by a mixture of people from lunchclub, from church and some with little connection with either. 

The Seniors Worker and volunteers stayed in touch with members by telephone when they were absent from the group through illness or other issues and through the school holidays. 

We continued to signpost to or liaise with other organisations as appropriate to help people’s particular needs and requests. 

The Management Committee continued to meet during the year to plan and oversee the running of Lunch Club. 

The Seniors Worker regularly offered Dementia Awareness Training on an informal basis to groups within the church. 

## **7. Pastoral Care** 

The church is committed to the pastoral care of its members and those connected with it and has a Pastoral Care Team (PCT) and a volunteer Team Leader. Pastoral care is one of the 5 key areas of ministry and gives opportunity for many people to be involved in the life of the church. The church has continued to develop and offer quality pastoral care under the leadership of the Minister, Shelley Dring, and the Leadership Team of the church, with the support, involvement, and advice of our Designated Leaders for Safeguarding, as required. The Pastoral Care Team Leader met twice monthly with the Minister to review and to share needs within the fellowship. The priority of the PCT has been to maintain contact, connection, and communication with people in the church, and those connected with it. The team has been involved with individuals and families offering precise, targeted, and consistent support, with the emphasis of our involvement being confidentiality. 

The church has a Prayer Team, offering specific prayer for those who seek this support and help. The PCT are also committed to praying for individuals and families and the confidential WhatsApp group and prayer link is well established. Specific prayer requests were shared in the group and were held in the strictest confidence and shared only on the explicit instruction of the individual. 

We were very aware of the need for further training and for the provision of courses that would support the Team more widely in their support of others, and the following courses have been held and well attended during this period: 

A **Self-Care, Wellbeing, and Mindfulness Course was** led by two professional In-House Counsellors, looking at the joys and responsibilities of Care Givers and Pastoral Carers with the stresses, pressures, and boundaries, and the nature of supportive relationships. Sixteen members attended the course. 

A **Grief Awareness and Bereavement Training Course** course was facilitated by a Member of Staff from Care for The Family, a Christian Organisation. Twenty-one members attended the course and were provided with a detailed handbook for the day with access to further on-line resources from Care for the Family. The course enabled individuals and pastoral care workers to understand the grieving process and to communicate compassionately and effectively with those who had 

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experienced loss. The course helped members to develop the essential skills and understanding needed to speak with, and support individuals adjusting to loss or grieving. 

**A Baptist Union Excellence in Safeguarding Training course** was attended by some of the Leadership Team and the Pastoral Care Lead. 

Our Church Administrator **,** who is often the first point of contact for pastoral care, attended a **Health Boundaries Course-Keeping your role safe and within appropriate boundaries.** 

In addition to the above courses, 30 people attended a Pastoral Care Team Lunch and Meeting. The Leadership Team, the Pastoral Care Team, and invited members, met together to reflect on our involvement as Pastoral Carers, and to reset, review and renew the team. We considered our priorities and purposes, the different levels of entry and commitment as Team Members, and the specific areas of need. A detailed list of members available to support others, make home visits, telephone calls, send cards and letters, offer practical help such as meals, lifts in the car, and other forms of practical support, was compiled. 

## **8. Health and Safety / Facilities / Data Protection** 

Our Health and Safety Policy and Practice was monitored by the Health & Safety Deacon working alongside a dedicated Health & Safety team supported by our church administrator. 

The church has an agreed GDPR policy and privacy statement and is registered with the Information Commissioner’s Office. 

## **9. Leadership Team and Church** 

During the year the Leadership Team of the deacons and Shelley Dring the minister sought to ensure the continuing ministry and mission of the church. They met approximately fortnightly to pray and discuss a full range of issues. 

The deacons, as well as all being committed Christians, brought a range of skills to their roles as trustees, including media, education, coaching, training, childcare, health, accountancy, construction and business. 

A continuing focus for the church was on strengthening relationships to build a community centred on Christ. Our congregation grew gradually in numbers as they sought to continue to grow in their Christian faith. 

## **10. Online and electronic communications** 

The continued use of our website (www.moortownbaptistchurch.org.uk) together with a weekly online E newsletter has more or less guaranteed that MBC is served not simply with a fresh face to face look but also vibrant online news. It has helped to keep families in touch with what the church is doing and the website currently holds a library of many hundreds of stored items all of which can be easily traced and downloaded. 

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The weekly newsletter, which the Minister has emailed out to all those on the church’s email address list, included a message in which she shared  thoughts on our Christian lives and faith and also set out information about what was happening in the coming week and where appropriate further ahead. For those without email and who wished to receive news, a printed version was photocopied and either hand delivered or posted out. Further copies were available at the Sunday service for anyone to collect. 

## **11. Future Plans** 

As we move from one financial year to another, Moortown Baptist Church’s main focus will be to continue to try and discern what God wants from us and for us and for those we have yet to meet. 

We will continue to pray and to seek to put Jesus at the centre of everything we do. We will continue to offer pastoral support where needed via our dedicated pastoral team. 

We will continue to be outward looking by offering outreach to our local community (Beacon cafe, Seniors, Toddlers, support for those struggling financially through the Lords Pantry and external funding), across our wider city (Grace Gospel Church, Leeds and Moortown Furniture store, Pathways Counselling service) and supporting mission across the world (for example BMS and WEC). In short we aim to continue to be Christ to our neighbours both near and far. 

## **12. Financial Review** 

The Church continues to raise the funds needed to carry out its activities primarily through voluntary giving from within its own membership and congregation, from our charitable activities and from tax refunds through the Gift Aid scheme. The Church is intensely grateful for the continuing generous giving of its membership. 

The year saw an increase in unrestricted income for the church compared with the previous year of £20,836 (including a legacy of £10,000). Offsetting that was an increase in unrestricted expenditure of £19,246. The net position was a surplus in year in unrestricted funds of £14,046, before any adjustments or transfers. During the previous year the pension fund announced it was no longer in deficit and accordingly there was no longer a need to make provision for an ongoing liability. 

Unrestricted funds at the beginning of the year were £114,941 and in the year the church agreed to transfer £30,000 to a designated Building Fund and the £10,000 legacy to a designated Projects Fund. In addition a budget was agreed of £26,000 for replacing old metal windows and investing in a new sound system. The net effect of these and associated transactions was that unrestricted funds at the end of the year amounted to of £68,398 (down from £114,941). Total funds amounted to £276,008 (2023 £246,178). The church was able to make grants during the year of £30,997 to individuals and other organisations. 

The financial results for the year, together with a summary of the accounting policies adopted, are set out in the accompanying financial statements. 

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The trustees will continue to report the ongoing financial situation to the whole church. 

## **13. Reserves** 

The Trustees have established a Reserves Policy to hold six months worth of running costs, equivalent to about £60,000 based on unrestricted running costs. At March 2024 unrestricted reserves stand at £68,398 as described above. 

The trustees are satisfied that they have sufficient reserves at the Balance Sheet date, together with anticipated ongoing income, to enable the church to function effectively in the coming year. The reserves at March 2024 exceed six months worth of running costs and will be closely monitored. The Trustees have made an assessment of the major risks facing the church, and are satisfied that there are policies and plans in place to minimise these risks. 

## **14. Trustees’ Responsibilities** 

Charity law requires us as Trustees to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and of its income and expenditure for the year. We are required to: 

- Select suitable accounting policies and apply them consistently. 

- Make judgements and estimates that are reasonable and prudent. 

- State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts. 

- Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business. 

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 2022. 

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

## **15. Approval** 

This report was approved by the Trustees at their meeting on 9[th] July 2024 and signed on their behalf by: 



Geoff Fennell (Treasurer and Trustee) 

Krystyna Gadd (Deacon and Trustee) 

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Charity Registration Number: 1128960 

## Moortown Baptist Church Annual Accounts Year Ended 31 March 2024 

|Contents:|Page|
|---|---|
|IndependentExaminer�sReport|2|
|Statement of Financial Activities|3|
|Balance Sheet|4|
|Notes to the Accounts|5�16|



Moortown Baptist Church 204 King Lane Leeds LS17 6AA 

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## Independent Examiner's Report to the Trustees of Moortown Baptist Church 

I report to the trustees on my examination of the accounts of Moortown Baptist Church (the Trust) for the year ended 31 March 2024 on pages 3 to 16 following, which have been prepared on the basis of the accounting policies set out on pages 5 and 6. 

## Responsibilities and basis of report 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with�the�requirements�of�the�Charities�Act�2011�(8the�Act�). 

I�report�in�respect�of�my�examination�of�the�Trust�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 Act. 

The charity's gross income did not exceed £250,000 and I am qualified to undertake the examination. 

## Independent�examiner9s�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 respect of the Trust as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts�give�a�8true�and�fair'�view�which�is�not�a�matter�considered�as�part�of�an�independent�examination. 

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


Nigel Wyatt B.Sc, FCA Independent Examiner 

125 Main Street Garforth Leeds LS25 1AF 

## 22/01/2025 

2 



## Statement of Financial Activities for the year ended 31 March 2024 

|Notes<br>Income & endowments from:<br>Donations & legacies<br>5<br>Charitable activities<br>6<br>Grants<br>7<br>Investments<br>8<br>Total<br>Expenditure on:<br>Costs of generating funds<br>Charitable activities<br>9<br>Total<br>Net income/(expenditure)<br>Transfers between funds<br>17<br>Actuarial revaluation of defined<br>benefit pension scheme<br>liability<br>19<br>Net movement in funds<br>Total funds brought forward<br>Total funds carried forward|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>135,021<br>-<br>35,977<br>-<br>170,998<br>5,978<br>-<br>-<br>-<br>5,978<br>-<br>-<br>12,344<br>-<br>12,344<br>3,258<br>-<br>-<br>-<br>3,258<br>144,257<br>-<br>48.321<br>-<br>192,578<br>-<br>130,211<br>6,525<br>26,012<br>-<br>162,748<br>130,211<br>6,525<br>26,012<br>-<br>162,748<br>14,046<br>(6,525)<br>22,309<br>-<br>29,830<br>(60,589)<br>77,120<br>(16,531)<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(46,543)<br>70,595<br>5,778<br>-<br>29,830<br>114,941<br>-<br>6,046<br>125,191<br>246,178<br>68,398<br>70,595<br>11,824<br>125,191<br>276,008|Total<br>2023<br>£<br>137,808<br>17,456<br>4,300<br>870|
|---|---|---|
|||160,434|
|||-<br>149,256|
|||149,256|
|||11,178<br>-<br>18,681|
|||29,859<br>216,319<br>246,178|



The notes on pages 5 to 16 form an integral part of these accounts. 

3 



## Balance Sheet at 31 March 2024 

|Note<br>Tangible Fixed Assets<br>13<br>Current Assets<br>Debtors<br>14<br>Prepayments<br>14<br>Cash at Bank<br>15<br>Current Liabilities<br>Creditors falling due<br>within one year<br>16<br>Net Current Assets<br>Net Assets<br>18<br>The funds of the charity:<br>Endowment Funds<br>17<br>Restricted Funds<br>17<br>Unrestricted Funds<br>17<br>Total Funds|2024<br>£<br>£<br>155,786<br>4,077<br>1,358<br>119,983<br>125,418<br>(5,196)<br>120,222<br>276,008<br>125,191<br>11,824<br>138,993<br>276,008|2023<br>£<br>£<br>125,191<br>2,968<br>1,267<br>118,212<br>122,447<br>(1,460)<br>120,987<br>246,178<br>125,191<br>6,046<br>114,941<br>246,178|2023<br>£<br>£<br>125,191<br>2,968<br>1,267<br>118,212<br>122,447<br>(1,460)<br>120,987<br>246,178<br>125,191<br>6,046<br>114,941<br>246,178|
|---|---|---|---|
||125,418<br>(5,196)|122,447<br>(1,460)||
|||||
||||246,178|
||||125,191<br>6,046<br>114,941<br>246,178|



The notes on pages 5 to 16 form an integral part of these accounts. 

These accounts were approved by the Trustees on 9[th] July 2024 and signed on their behalf by: 



Geoff Fennell Treasurer and Trustee 

Krystyna Gadd Deacon and Trustee 

4 



## Notes to the Accounts 

## 1. Charitable Status 

Moortown Baptist Church is a registered charity in England and Wales, number 1128960.  The address of the registered office is 204 King Lane, Leeds, LS17 6AA. 

The financial statements are presented in sterling (£), which is the functional currency of the Charity, and are rounded to the nearest £. 

## 2.  Accounting Policies 

## a) Basis of preparation 

The accounts have been prepared under the historic cost convention, in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 1 January 2019. 

The accounts have been prepared on the going concern basis, as there are no material uncertainties�about�the�charity�s�ability�to�continue.��Based�on�the�adequacy�of�the�charity�s� reserves�as�at�the�balance�sheet�date,�along�with�their�knowledge�of�the�charity�s�ability�to�meet� bills, payments and other liabilities as they fall due, the trustees have a reasonable expectation that the charity has sufficient resources to continue in operational existence for the foreseeable future. 

The following are the accounting policies which have been applied in dealing with material items:- 

## b) Going concern 

It is the view of the Trustees that the church will continue to operate as a going concern (i.e. that the church will be able to continue operating as a charity without threat or intention of liquidation) for at least 12 months from the date these accounts were signed.  The Trustees expect the church to be able to continue to meet all liabilities as they fall due. 

## c) Income 

All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability. 

Donated income and grants receivable are taken into account when received by the charity. Income received in circumstances where a claim for repayment of tax has been or will be made to HM Revenue & Customs is grossed up for the tax recoverable.  Any amount of tax reclaimed from HM Revenue & Customs but not yet received is shown within the charity's debtors. Income from donated goods is accounted for on the basis of the value of average donation times no. donations received. 

The charity has relied significantly upon volunteers in carrying out its activities during the year. In accordance with paragraph 6.22 of the SORP, the role of volunteers has not been recognised as income from donated services in the accounts. 

Investment income is taken into account when receivable and expenditure, including irrecoverable VAT, when incurred by the charity, regardless of when payment is made. 

## d) Fund raising and publicity costs 

The Church does not make formal appeals for funds and expenditure on these items is therefore not material. 

## e) Grants payable 

The church makes grants to other organisations whose charitable objects complement its work. Grants payable are taken into account at the earlier of when they are paid or become constructive obligations. 

5 



## 2. Accounting Policies (continued) 

## f) Governance costs 

Other than the costs of independent examination of the accounts, direct expenditure on the governance of the church is not material.  Most of the management of the church is carried out without charge by volunteers.  This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service. 

## g) Funds 

General funds are donations and other income received or generated for the objects of the charity without specified purpose and are available for purposes as directed by the trustees. Restricted funds are amounts received where the donor has specified the purpose for which they should be used. 

## h) Fixed Assets 

The church premises are included in the balance sheet at deemed cost of £125,191, a valuation obtained on 1[st] January 1977, plus the cost of new windows installed in the year of account. 

Furniture and equipment in the church premises is included at the lower of cost and net realisable value. Assets costing less than £500 are not capitalised. 

## i) Depreciation 

Depreciation has not been charged on the main church premises because, in the opinion of the Trustees, the residual value of the asset is not less than the deemed cost. In addition, there is a long estimated useful life of the building and depreciation in any year would not be material. 

Depreciation on replacement windows and other fixed assets is calculated to write off the cost on a straight-line basis over their expected useful life, at the following rates: 

Replacement windows 10% Furniture and Equipment: 20% 

## j) Pension liability 

In previous years there were significant current and long-term amounts due to the Baptist pension scheme. However, during the previous year the scheme announced that it was no longer in deficit. To reserve its position, it maintained the requirement for monthly deficit payments by churches, but only at a nominal £1 per month. Payment of the previously stated full employer debt to the pension scheme would still be triggered by a cessation event, such as the Church still not employing a member of the Baptist�Pension�Scheme.�However,�the�church�s�minister�has�now�joined�the�scheme�which�means�that� the situation is not currently relevant and therefore there is no longer the need to account for a pension creditor. 

## 3. Independent Examination Costs 

Net income for the year is stated after charging £650 (2023; £620) for the costs of independent examination. 

## 4. Government Grants 

Grants totalling £12,344 were received from Leeds City Council and via Leeds City Council approved organisations to help provide a digital hub and to support households with food and energy costs (2023: £4,300). 

6 



## 5.  Income from Donations & Legacies 

|Offerings<br>Tax Refunds<br>Totals<br>Total by Fund<br>2023|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>114,121<br>33,247<br>147,368<br>20,900<br>2,730<br>23,630<br>135,021<br>-<br>35,977<br>-<br>170,998<br>118,140<br>-<br>19,668<br>-<br>137,808|Total<br>2023<br>£<br>114,459<br>23,349|
|---|---|---|
|||137,808|
||||



2024 General Funds offerings include a £10,000 legacy 

## 6. Income from charitable activities 

|Counselling<br>Service<br>Room Hire<br>Toddlers<br>Other<br>Totals<br>Total by Fund<br>2023|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>-<br>-<br>-<br>-<br>-<br>4,420<br>-<br>-<br>-<br>4,420<br>1,370<br>-<br>-<br>-<br>1,370<br>188<br>-<br>-<br>-<br>188<br>5,978<br>-<br>-<br>-<br>5,978<br>4,411<br>-<br>13,045<br>17,456|Total<br>2023<br>£<br>13,045<br>3,217<br>1,163<br>31|
|---|---|---|
|||17,456|
||||



The counselling service ceased to be part of the church during 2022/23 and instead became a project within the Leeds Christian Community Trust (LCCT). 

## 7. Income from grants 

|Household  Support<br>Warm Space Accessibility<br>Digital Hub<br>Grit Bin<br>Totals<br>Total by Fund 2023|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>-<br>-<br>5,750<br>-<br>5,750<br>-<br>-<br>750<br>-<br>750<br>-<br>-<br>5,701<br>-<br>5,701<br>-<br>-<br>143<br>-<br>143<br>-<br>-<br>12,344-<br>12,344|Total<br>2023<br>£<br>4,300<br>-<br>-<br>-<br>4,300|
|---|---|---|
||-<br>-<br>4,300-<br>4,300||



7 



## 8. Income from Investments 

|Interest:<br>Yorkshire Baptist Account<br>Baptist Union<br>Totals<br>Total by Fund 2023|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>1,856<br>-<br>-<br>-<br>1,856<br>1,402<br>-<br>-<br>-<br>1,402<br>3,258<br>-<br>- -<br>3,258<br>870<br>-<br>-                       -<br>870|Total<br>2023<br>£<br>777<br>93|
|---|---|---|
|||870|
||||



## 9. Expenditure on Charitable Activities 

|Ministry, Fellowship & Outreach<br>Childrens & Toddlers Work<br>Seniors Work<br>Counselling Service<br>Totals|Direct<br>Grant<br>Support<br>Total<br>Activities<br>Funding<br>Costs<br>2024<br>(note 11)<br>(note 10)<br>£<br>£<br>£<br>£<br>61,454<br>30,997<br>52,040<br>144,491<br>1,338<br>-<br>736<br>2,074<br>10,438<br>5,745<br>16,183<br>-<br>-<br>-<br>-<br>75,230<br>30,997<br>58,521<br>162,748|Total<br>2023<br>£<br>104,875<br>13,097<br>14,074<br>17,210|
|---|---|---|
|||149,256|



The�Children�s and Families Worker who unofficially carried out the role of church Minister during the first part of the previous year was appointed as Minister in July 2022 and the different split between Ministry, Fellowship & Outreach and Children�s�& Toddlers Work between years reflects that. 

The counselling service ceased to be part of the church during 2022/23 and instead became a project within the Leeds Christian Community Trust (LCCT). 

Restricted funds included above are: 

|Ministry, Fellowship & Outreach<br>Childrens & Toddlers Work<br>Totals|Direct<br>Grant<br>Total<br>Activities<br>Funding<br>2024<br>(note 11)<br>£<br>£<br>£<br>6,513                19,252<br>25,765<br>247<br>-<br>247|
|---|---|
||6,76019,252             26,012|



8 



## 10. Support costs 

|Administrator<br>Printing, Stationery, Telephone<br>Governance Costs<br>Buildings Costs<br>Depreciation<br>Other Costs<br>Totals<br>Total by Fund 2023|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>12,536<br>-<br>-<br>-<br>12,536<br>1,524<br>-<br>-<br>-<br>1,524<br>1,166<br>-<br>-<br>-<br>1,166<br>30,824<br>30,824<br>-<br>6,525<br>-<br>-<br>6,525<br>5,946<br>-<br>-<br>-<br>5,946<br>51,996<br>6,525<br>-<br> -<br>58,521<br>40,522<br>-<br>-<br>-<br>40,522|Total<br>2023<br>£<br>8,416<br>1,600<br>1,172<br>24,849<br>-<br>4,485|
|---|---|---|
|||40,522|
||||



## 11. Grant Funding 

|Recipient<br>BMS World Mission<br>Caring for Life<br>Grace Gospel Church<br>Household Support<br>Fund<br>Leeds & Moortown Furniture<br>Store<br>Lingfield Living Local<br>MAF<br>MBC Romania Fund<br>MBC Romania Fund<br>(Ukraine)<br>Pathways Counselling<br>Radio Worldwide<br>Love Gospel Mission<br>International<br>Personal gifts to<br>deacons<br>YBA Home Mission<br>Other<br>Totals<br>Total by fund for<br>2023|General<br>Restricted<br>Designated<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>4,110<br>2,135<br>-<br>-<br>6,245<br>-<br>809<br>-<br>-<br>809<br>1,870<br>-<br>-<br>-<br>1,870<br>-<br>7,264<br>-<br>-<br>7,264<br>410<br>-<br>-<br>-<br>410<br>-<br>500<br>-<br>-<br>500<br>410<br>1,000<br>-<br>-<br>1,410<br>225<br>2,850<br>-<br>-<br>3,075<br>-<br>2,262<br>-<br>-<br>2,262<br>410<br>-<br>-<br>-<br>410<br>1,200<br>1,450<br>-<br>-<br>2,650<br>-<br>625<br>-<br>-<br>625<br>-<br>281<br>-<br>-<br>281<br>3,110<br>-<br>-<br>-<br>3,110<br>-<br>76<br>-<br>-<br>76<br>11,745<br>19,252<br>0<br>0<br>30,997<br>13,390<br>19,764<br>0<br>0<br>33,154|Total<br>2023<br>£<br>9,120<br>-<br>2,300<br>1,786<br>500<br>667<br>1,000<br>2,993<br>5,641<br>500<br>3,150<br>500<br>500<br>3,830<br>-|
|---|---|---|
|||33,154|
||||



9 



## 11. Grant Funding (continued) 

The organisations to which grants have been given serve the following purposes: 

- BMS World Mission: a Baptist missionary society that works worldwide to share the Christian faith 

- Caring For Life is a local Christian charity that seeks to "Share the Love of Jesus" with at-risk and hurting people, including those who are homeless, through providing long-term support . 

- Grace Gospel Church: a Leeds church that works mainly with Ethiopian immigrants and refugees 

- Household Support Fund � Government grants distributed in Leeds via Leeds Community Anchor Network to fund direct support to people struggling to pay for essentials such as food and energy 

- Leeds & Moortown Furniture Store: a charity that provides donated furniture free of charge to those who could not afford to buy it 

- Lingfield Living Local � an organisation that works with people in local socially and economically disadvantaged communities 

- MAF � Mission Aviation Fellowship flies pastors and relief and medical workers and their necessary supplies into otherwise difficult to reach parts of the world 

- MBC Romania Fund: providing support to two partner churches in Romania 

- MBC Romania Fund (Ukraine) � providing support to our partner churches in Romania to assist them as they support refugees fleeing the war in Ukraine 

- Pathways Counselling � a professional counselling service previously part of the church 

- Radio Worldwide: a missionary organisation that shares the Christian faith through radio and media 

- Love Gospel Mission International � Works with refugees in France and Belgium, sharing the gospel and providing material support 

- Personal Gifts to Deacons � private gifts for deacons from within the church membership 

- YBA Home Mission: Association of Yorkshire Baptist churches that supports churches in carrying out their work including with new initiatives 

- Other � small amounts for the British Legion and earthquake victims in Turkey and Syria 

## 12. Staff costs and Trustees expenses 

|taff costs and Trustees expenses||
|---|---|
|All Staff<br>Salaries<br>Social Security Costs<br>Pension Costs - Current<br>Pension costs - deficit contributions<br>Other Costs<br>Totals<br>The average number of employees during the year was:<br>The full time equivalent number of staff was:|2024<br>2023<br>£<br>£<br>67,131<br>56,075<br>329<br>0<br>4,725             3,696<br>12             2,018<br>1,084<br>534|
||73,281<br>62,323|
||4<br>4<br>2.0<br>1.8|



No employee received emoluments in excess of £60,000 during the year (2023 none). None of the Deacons who served the church was paid in an employment capacity. No sums were reimbursed to the Trustees for their work as Trustees (2023 none). The minister as a trustee received remuneration in respect of her employment providing services as Minister: 

|Minister remuneration<br>Salaries<br>Social Security Costs<br>Pension Costs<br>Other Costs<br>Totals|2024<br>2023<br>£<br>£<br>44,279<br>30,435<br>277<br>-<br>3,428<br>2,173<br>830<br>299|
|---|---|
||48,814            32,907|



The total value of monetary gifts given by trustees (and their connected persons), to the church during the year ended 31 March 2024 is £28,460 (2023: £11,055). 

10 



Three (2023: four) trustees incurred reimbursable out of pocket expenses totalling £3,786 (2023: £5,640) towards the day to day running of the charity. 

The key management personnel comprises the Trustees and the Minister.  The total cost of the key management personnel of the Charity during the year was £48,814 (2023: £32,907). 

## 13. Tangible Fixed Assets 

|Cost<br>1 April 2023<br>Additions<br>Disposals<br>31 March 2024<br>Depreciation<br>1 April 2023<br>Additions<br>Disposals<br>31 March 2024<br>Net Book Value<br>31 March 2024<br>31 March 2023|Church<br>Premises<br>£<br>125,191<br>-<br>-<br>125,191<br>-<br>-<br>-<br>-<br>125,191<br>125,191|Building<br>Improvements<br>£<br>-<br>8,988<br>-<br>8,988<br>-<br>899<br>-<br>899<br>8,089<br>-|Fixtures, Fittings<br>& Equipment<br>£<br>-<br>28,132<br>-<br>28,132<br>-<br>5,626<br>-<br>5,626<br>22,506<br>-|Total<br>£<br>125,191<br>37,120<br>-|
|---|---|---|---|---|
|||||162,311|
|||||-<br>6,525<br>-|
|||||6,525|
||||||
|||||155,786|
|||||125,191|



The Church premises are included at a valuation undertaken on 1 January 1977.  The current insurance value of the property (at June 2023) is £2,996,677. 

All of the fixed assets are used for direct charitable purposes. 

## 14. Debtors and prepayments 

|14. Debtors and prepayments||
|---|---|
|Gift Aid Recoverable<br>Prepayments<br>Totals<br>15.  Bank and cash balances<br>Cash at Bank and In Hand<br>Yorkshire Baptist Account<br>Baptist Union Short Term Deposits<br>Totals|2024<br>2023<br>£<br>£<br>4,077             2,968<br>1,358<br>1,267|
||5,435<br>4,235|
||2024<br>2023<br>£<br>£<br>51,038<br>26,525<br>27,450<br>51,594<br>41,495<br>40,093|
||119.983<br>118,212|



11 



## 16.   Creditors: amounts falling due within one year 

|General Accruals<br>Totals|2024<br>2023<br>£<br>£<br>5,196<br>1,460|
|---|---|
||5,1961,460|



## 17.   Funds 

|17.   Funds|||
|---|---|---|
|Endowment Funds<br>Endowment Funds<br>Restricted Funds<br>Restricted Funds:<br>Donations for specific grants<br>Lords Pantry<br>Donations for specific<br>expenditure<br>Childrens and youth work fund<br>Total restricted funds<br>Unrestricted Funds<br>Designated Funds:<br>Building Fund<br>Legacies Projects Fund<br>Capital Fund<br>General Funds<br>Total Unrestricted Funds<br>Total Funds|1 April<br>2023<br>Incoming<br>Resources<br>Gains &<br>Transfers<br>Resources<br>Expended<br>Losses<br>£<br>£<br>£<br>£<br>£<br>125,191<br>-<br>-<br>-<br>-<br>4,200<br>19,394<br>(19,252)<br>-<br>149<br>1,168<br>824<br>(1,282)<br>-<br>225<br>431<br>28,103<br>(5,231)<br>-<br>(16,905)<br>247<br>-<br>(247)<br>-<br>-<br>6,046<br>48,321<br>(26,012)<br>-<br>(16,531)<br>-<br>-<br>-<br>-<br>30,000<br>-<br>-<br>-<br>-<br>10,000<br>-<br>-<br>(6,525)<br>-<br>37,120<br>-<br>-<br>(6,525)<br>-<br>77,120<br>114,941<br>144,257<br>(130,211)<br>-<br>(60,589)<br>114,941<br>144,257<br>(136,736)<br>-<br>16,531<br>246,178<br>192,578<br>(162,748)<br>-<br>-|31 March<br>2024<br>125,191|
|||4,491<br>935<br>6,398<br>-|
|||11,824|
|||30,000<br>10,000<br>30,595|
|||70,595|
|||68,398|
|||138,993|
||||
|||276,008|



## Restricted Funds 

These are comprised of donations and grants made to the church for a specific purpose and include the following: 

- Donations for specific grants; see note 11 above 

- Lords Pantry; a fund that provides food and other essentials free of charge to those who are struggling to make ends meet 

- Donations for specific expenditure and�Children�s�and�Youth�Work�Fund; where donations or grants have been given to enable the church to make specific purchases or carry out specific works 

12 



## 17.   Funds (continued) 

## Designated Funds 

## Building Fund 

During the year the Trustees and the Church Members Meeting agreed to designate an amount of £30,000 for possible future capital spend on major building maintenance and improvements. 

## Legacies Projects Fund 

During the year a legacy of £10,000 was received, which the Trustees and the Church Members Meeting agreed to designate towards unspecified future projects. 

## Capital Fund 

This fund represents the depreciated value of those tangible assets subject to depreciation in the Accounts which cannot be disposed of without limiting the scope of the Church's activities. 

## Transfers between funds during the year: 

|Transfers between funds during the year:||||
|---|---|---|---|
||General|Designated|Restricted|
||Funds|Funds|Funds|
||£|£|£|
|For future spend on major building maintenance||||
|and improvements|(30,000)|30,000||
|Legacy receipt allocated towards unspecified||||
|future projects|(10,000)|10,000||
|Transfer of fixed assets purchased during the year|(20,215)|20,215||
|Transfer of fixed assets purchased during the year||16,905|(16,905)|
|Tithe�transfer to Lords Pantry|(225)||225|
|Miscellaneous|(149)||149|
||_________|_________|__________|
|Total|(60,589)|77,120|(16,531)|
||_________________|_________________|___________________|



## 18.   Analysis of net assets between funds 

|Analysis of net|assets between funds||
|---|---|---|
|At 31 March 2024<br>Endowment Funds<br>Restricted Funds<br>Designated Funds<br>General Funds<br>Totals<br>At 31 March 2023<br>Endowment Funds<br>Restricted Funds<br>Designated Funds<br>General Funds<br>Totals|Fixed<br>Net Current<br>Creditor<br>Asset<br>Assets<br>Due after one year<br>£<br>£<br>£<br>125,191<br>-<br>-<br>-<br>11,824<br>-<br>30,595<br>40,000<br>-<br>-<br>68,398<br>-<br>155,786<br>120,222<br>-<br>125,191<br>-<br>-<br>-<br>6,046<br>-<br>-<br>-<br>-<br>-<br>114,941<br>-<br>125,191<br>120,987<br>-|Total<br>£<br>125,191<br>11,824<br>70,595<br>68,398|
|||276,008|
|||125,191<br>6,046<br>-<br>114,941|
|||246,178|



13 



## 19.   Baptist Ministers Pension Scheme 

The�Church�is�a�participating�employer�the�Baptist�Pension�Scheme�(<the�Scheme=),�which�is�a� separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited).  The assets of the Scheme are held separately from those of the Employer and the other participating employers. 

The�Scheme,�previously�known�as�the�Baptist�Ministers��Pension�Fund,�started�in�1925,�but�was� closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income. 

From January 2012, pension provision is being made through the Defined Contribution (DC) Plan within the Scheme. In general, members pay 8% of their Pensionable Income and employers pay 6% of�members��Pensionable�Income�into�individual�pension�accounts,�which�are�operated�and�managed� on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long-term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva Limited. Members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their employers also pay a total of 5%. 

The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. Because�it�is�not�possible�to�attribute�the�Scheme�s�assets�and�liabilities�to�specific�employers,�the� scheme is accounted for as if the Scheme were a defined contribution scheme. 

The Church�s�Minister has chosen to join the Scheme. 

## Actuarial valuation as at 31 December 2019 

A formal valuation of the DB Plan as at 31 December 2019 was carried out by a professionally qualified Actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets was £298 million, whilst the level of assets needed to pay benefits was £316m, giving a deficit of £18m (equivalent to a past service funding level of 94%).  The Church and the other participating employers in the DB Plan are collectively responsible for funding this deficit. 

The key financial assumptions underlying the valuation were as follows 

|The key financial assumptions underlying the valuation were as follows||
|---|---|
|Type of assumption|% p.a.|
|RPI price inflation assumption|3.20|
|CPI price inflation assumption|2.70|
|Minimum Pensionable Income Increase Adjustment (above CPI)|0.50|
|Pre-retirement assumed investment returns (gilt yield plus 1.75% pa)|2.95|
|Post retirement assumed investment returns (including benefits matched by|1.70|
|the insurance policy) (gilt yield plus 0.5% pa)||
|Minimum Pensionable Income increases (CPI plus 0.5%)|3.20|
|Deferred pension increases (based on RPI)||
|Pre April 2009|3.20|
|Post April 2009|2.50|
|Pension increases||
|Based on CPI with an annual floor of 0% and annual cap of 5%|2.70|



Mortality is assumed in accordance with 80% of the S3NA standard mortality table. Future improvements�projected�from�2013�in�line�with�the�<CMI�2019=�projection�with�a�long-term rate of improvement of 1.75% p.a. for males and 1.5% p.a. for femaleswith the core smoothing parameter and with additional initial mortality improvement factor A=0.5%. 

The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than 31 December 2022 and the valuation has to be lodged with the Pensions Regulator by the end of March 2024. 

14 



## 19.   Baptist Ministers Pension Scheme (continued) 

## Recovery Plan 

In addition to the contributions to the DC Plan set out above, where a valuation of the DB Plan reveals a deficit the Trustee and the Council agree to a rate of deficiency contributions from churches and other employers involved in the DB Plan. Following the 2019 valuation a Recovery Plan was signed in September 2020 under which deficiency contributions are payable until June 2026. These contributions were broadly based on each employer's membership at 31 December 2014 and increase annually in line with increases to Minimum Pensionable Income as defined in the Rules. 

On 30th June 2022 the Baptist Pension Scheme signed an agreement with the insurance company Just�Group�(<Just=)�to�secure�DB�Plan�members��pension�benefits.�Just�are�now�providing�financial� backing�for�all�pensions�provided�through�the�Scheme�s�DB�Plan�and�following�this�transaction,�the� Scheme no longer has a shortfall. An updated Recovery plan was then signed in August 2022 under which recovery contributions from each participating employer in the DB Plan reduced to £1 per month from August 2022. 

The pension liability as would be required by Section 28.11A of FRS 102 was written off in 2022/23 as shown in the table below. 

|<br>as shown in the table below.||
|---|---|
|Balance sheet liability at year start<br>Minus deficiency contributions paid<br>Interest cost (recognised in SoFA)<br>Remaining change to balance sheet liability*<br>(recognised in SoFA)<br>Balance sheet liability at year end|2024<br>2023<br>£<br>£<br>0<br>20,700<br>0<br>(2,019)<br>0<br>453<br>0<br>(19,134)|
||0<br>0|



The Church had been advised that the cost for the church to buyout their Pension Scheme liabilities at 20 June 2022 was approximately £10,800 (the latest figure available). 

Pension cost charged in respect of the Baptist Minister's Pension Scheme: 

Total pension cost in respect of the Baptist Minister's Pension Scheme was as follows: 

|Accounting date<br>Contributions to DC scheme for current employees<br>Deficit contributions<br>Administration Costs|31-Mar-24<br>31-Mar-23<br>£2,057<br>£973<br>£12<br>£2,019<br>£1,371|
|---|---|
||£3,440<br>£3,641|



## 20. Funds Received as an Agent 

During the year the church received a number of donations from church members that were given confidentially as gifts for specific individuals and which were passed on in accordance with the donors��wishes.�The�money�received�and�passed�on�in�this�way�totaled £2,100 but is not included in either the income or expenditure in these accounts. Included in this total was £700 given for the minister and related persons. 

## 21. Related Charities and Parties 

The Custodian Trustee of the Church is the Baptist Union Corporation Limited which is charity number 249635. The Church is also a member of the Baptist Union of Great Britain and the Yorkshire Baptist Association (YBA). 

The church made donations to the following related charities: 

15 



YBA Home Mission Fund - £3,110 (2023 £3,830) of which £3,110 (2023: £3,830) was from general funds. 

The Church paid a total of £410 (2023: £500) in donations during the year to the Leeds and Moortown Furniture Store where one of the trustees, John Sherbourne, is also a trustee of Moortown Baptist Church. In addition, the church paid a total of £410 (2023: £500) in donations during the year to the Pathways Counselling Service of which one of the management committee, Geoff Fennell, is also a trustee of Moortown Baptist Church. 

## 22. Statement of financial activities comparative note 

|Income & endowments from:<br>Donations & legacies<br>Charitable activities<br>Grants<br>Investments<br>Total<br>Expenditure on:<br>Costs of generating funds<br>Charitable activities<br>Total<br>Net income/(expenditure)<br>Actuarial revaluation of defined<br>benefit pension scheme<br>liability<br>Net movement in funds<br>Total funds brought forward<br>Total funds carried forward|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2023<br>£<br>£<br>£<br>£<br>£<br>118,140<br>-<br>19,668<br>-<br>137,808<br>4,411<br>-<br>13,045<br>-<br>17,456<br>-<br>-<br>4,300<br>-<br>4,300<br>870<br>-<br>-<br>-<br>870<br>123,421<br>-<br>37,013<br>-<br>160,434<br>-<br>110,965<br>-<br>38,291<br>-<br>149,256<br>110,965<br>-<br>38,291<br>-<br>149,256<br>12,456<br>-<br>(1,278)<br>-<br>11,178<br>18,681<br>-<br>-<br>-<br>18,681<br>31,137<br>-<br>(1,278)<br>-<br>29,859<br>83,804<br>-<br>7,324<br>125,191<br>216,319<br>114,941<br>-<br>6,046<br>125,191<br>246,178|Total<br>2024<br>£<br>170,998<br>5,978<br>12,344<br>3,258|
|---|---|---|
|||192,578|
|||-<br>162,748|
|||162,748|
|||29,830<br>-|
|||29,830<br>246,178<br>276,008|



16 



Charity Registration Number: 1128960 

## Moortown Baptist Church Annual Accounts Year Ended 31 March 2024 

|Contents:|Page|
|---|---|
|IndependentExaminer�sReport|2|
|Statement of Financial Activities|3|
|Balance Sheet|4|
|Notes to the Accounts|5�16|



Moortown Baptist Church 204 King Lane Leeds LS17 6AA 

1 



## Independent Examiner's Report to the Trustees of Moortown Baptist Church 

I report to the trustees on my examination of the accounts of Moortown Baptist Church (the Trust) for the year ended 31 March 2024 on pages 3 to 16 following, which have been prepared on the basis of the accounting policies set out on pages 5 and 6. 

## Responsibilities and basis of report 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with�the�requirements�of�the�Charities�Act�2011�(8the�Act�). 

I�report�in�respect�of�my�examination�of�the�Trust�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 Act. 

The charity's gross income did not exceed £250,000 and I am qualified to undertake the examination. 

## Independent�examiner9s�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 respect of the Trust as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts�give�a�8true�and�fair'�view�which�is�not�a�matter�considered�as�part�of�an�independent�examination. 

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


Nigel Wyatt B.Sc, FCA Independent Examiner 

125 Main Street Garforth Leeds LS25 1AF 

## 22/01/2025 

2 



## Statement of Financial Activities for the year ended 31 March 2024 

|Notes<br>Income & endowments from:<br>Donations & legacies<br>5<br>Charitable activities<br>6<br>Grants<br>7<br>Investments<br>8<br>Total<br>Expenditure on:<br>Costs of generating funds<br>Charitable activities<br>9<br>Total<br>Net income/(expenditure)<br>Transfers between funds<br>17<br>Actuarial revaluation of defined<br>benefit pension scheme<br>liability<br>19<br>Net movement in funds<br>Total funds brought forward<br>Total funds carried forward|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>135,021<br>-<br>35,977<br>-<br>170,998<br>5,978<br>-<br>-<br>-<br>5,978<br>-<br>-<br>12,344<br>-<br>12,344<br>3,258<br>-<br>-<br>-<br>3,258<br>144,257<br>-<br>48.321<br>-<br>192,578<br>-<br>130,211<br>6,525<br>26,012<br>-<br>162,748<br>130,211<br>6,525<br>26,012<br>-<br>162,748<br>14,046<br>(6,525)<br>22,309<br>-<br>29,830<br>(60,589)<br>77,120<br>(16,531)<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(46,543)<br>70,595<br>5,778<br>-<br>29,830<br>114,941<br>-<br>6,046<br>125,191<br>246,178<br>68,398<br>70,595<br>11,824<br>125,191<br>276,008|Total<br>2023<br>£<br>137,808<br>17,456<br>4,300<br>870|
|---|---|---|
|||160,434|
|||-<br>149,256|
|||149,256|
|||11,178<br>-<br>18,681|
|||29,859<br>216,319<br>246,178|



The notes on pages 5 to 16 form an integral part of these accounts. 

3 



## Balance Sheet at 31 March 2024 

|Note<br>Tangible Fixed Assets<br>13<br>Current Assets<br>Debtors<br>14<br>Prepayments<br>14<br>Cash at Bank<br>15<br>Current Liabilities<br>Creditors falling due<br>within one year<br>16<br>Net Current Assets<br>Net Assets<br>18<br>The funds of the charity:<br>Endowment Funds<br>17<br>Restricted Funds<br>17<br>Unrestricted Funds<br>17<br>Total Funds|2024<br>£<br>£<br>155,786<br>4,077<br>1,358<br>119,983<br>125,418<br>(5,196)<br>120,222<br>276,008<br>125,191<br>11,824<br>138,993<br>276,008|2023<br>£<br>£<br>125,191<br>2,968<br>1,267<br>118,212<br>122,447<br>(1,460)<br>120,987<br>246,178<br>125,191<br>6,046<br>114,941<br>246,178|2023<br>£<br>£<br>125,191<br>2,968<br>1,267<br>118,212<br>122,447<br>(1,460)<br>120,987<br>246,178<br>125,191<br>6,046<br>114,941<br>246,178|
|---|---|---|---|
||125,418<br>(5,196)|122,447<br>(1,460)||
|||||
||||246,178|
||||125,191<br>6,046<br>114,941<br>246,178|



The notes on pages 5 to 16 form an integral part of these accounts. 

These accounts were approved by the Trustees on 9[th] July 2024 and signed on their behalf by: 



Geoff Fennell Treasurer and Trustee 

Krystyna Gadd Deacon and Trustee 

4 



## Notes to the Accounts 

## 1. Charitable Status 

Moortown Baptist Church is a registered charity in England and Wales, number 1128960.  The address of the registered office is 204 King Lane, Leeds, LS17 6AA. 

The financial statements are presented in sterling (£), which is the functional currency of the Charity, and are rounded to the nearest £. 

## 2.  Accounting Policies 

## a) Basis of preparation 

The accounts have been prepared under the historic cost convention, in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 1 January 2019. 

The accounts have been prepared on the going concern basis, as there are no material uncertainties�about�the�charity�s�ability�to�continue.��Based�on�the�adequacy�of�the�charity�s� reserves�as�at�the�balance�sheet�date,�along�with�their�knowledge�of�the�charity�s�ability�to�meet� bills, payments and other liabilities as they fall due, the trustees have a reasonable expectation that the charity has sufficient resources to continue in operational existence for the foreseeable future. 

The following are the accounting policies which have been applied in dealing with material items:- 

## b) Going concern 

It is the view of the Trustees that the church will continue to operate as a going concern (i.e. that the church will be able to continue operating as a charity without threat or intention of liquidation) for at least 12 months from the date these accounts were signed.  The Trustees expect the church to be able to continue to meet all liabilities as they fall due. 

## c) Income 

All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability. 

Donated income and grants receivable are taken into account when received by the charity. Income received in circumstances where a claim for repayment of tax has been or will be made to HM Revenue & Customs is grossed up for the tax recoverable.  Any amount of tax reclaimed from HM Revenue & Customs but not yet received is shown within the charity's debtors. Income from donated goods is accounted for on the basis of the value of average donation times no. donations received. 

The charity has relied significantly upon volunteers in carrying out its activities during the year. In accordance with paragraph 6.22 of the SORP, the role of volunteers has not been recognised as income from donated services in the accounts. 

Investment income is taken into account when receivable and expenditure, including irrecoverable VAT, when incurred by the charity, regardless of when payment is made. 

## d) Fund raising and publicity costs 

The Church does not make formal appeals for funds and expenditure on these items is therefore not material. 

## e) Grants payable 

The church makes grants to other organisations whose charitable objects complement its work. Grants payable are taken into account at the earlier of when they are paid or become constructive obligations. 

5 



## 2. Accounting Policies (continued) 

## f) Governance costs 

Other than the costs of independent examination of the accounts, direct expenditure on the governance of the church is not material.  Most of the management of the church is carried out without charge by volunteers.  This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service. 

## g) Funds 

General funds are donations and other income received or generated for the objects of the charity without specified purpose and are available for purposes as directed by the trustees. Restricted funds are amounts received where the donor has specified the purpose for which they should be used. 

## h) Fixed Assets 

The church premises are included in the balance sheet at deemed cost of £125,191, a valuation obtained on 1[st] January 1977, plus the cost of new windows installed in the year of account. 

Furniture and equipment in the church premises is included at the lower of cost and net realisable value. Assets costing less than £500 are not capitalised. 

## i) Depreciation 

Depreciation has not been charged on the main church premises because, in the opinion of the Trustees, the residual value of the asset is not less than the deemed cost. In addition, there is a long estimated useful life of the building and depreciation in any year would not be material. 

Depreciation on replacement windows and other fixed assets is calculated to write off the cost on a straight-line basis over their expected useful life, at the following rates: 

Replacement windows 10% Furniture and Equipment: 20% 

## j) Pension liability 

In previous years there were significant current and long-term amounts due to the Baptist pension scheme. However, during the previous year the scheme announced that it was no longer in deficit. To reserve its position, it maintained the requirement for monthly deficit payments by churches, but only at a nominal £1 per month. Payment of the previously stated full employer debt to the pension scheme would still be triggered by a cessation event, such as the Church still not employing a member of the Baptist�Pension�Scheme.�However,�the�church�s�minister�has�now�joined�the�scheme�which�means�that� the situation is not currently relevant and therefore there is no longer the need to account for a pension creditor. 

## 3. Independent Examination Costs 

Net income for the year is stated after charging £650 (2023; £620) for the costs of independent examination. 

## 4. Government Grants 

Grants totalling £12,344 were received from Leeds City Council and via Leeds City Council approved organisations to help provide a digital hub and to support households with food and energy costs (2023: £4,300). 

6 



## 5.  Income from Donations & Legacies 

|Offerings<br>Tax Refunds<br>Totals<br>Total by Fund<br>2023|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>114,121<br>33,247<br>147,368<br>20,900<br>2,730<br>23,630<br>135,021<br>-<br>35,977<br>-<br>170,998<br>118,140<br>-<br>19,668<br>-<br>137,808|Total<br>2023<br>£<br>114,459<br>23,349|
|---|---|---|
|||137,808|
||||



2024 General Funds offerings include a £10,000 legacy 

## 6. Income from charitable activities 

|Counselling<br>Service<br>Room Hire<br>Toddlers<br>Other<br>Totals<br>Total by Fund<br>2023|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>-<br>-<br>-<br>-<br>-<br>4,420<br>-<br>-<br>-<br>4,420<br>1,370<br>-<br>-<br>-<br>1,370<br>188<br>-<br>-<br>-<br>188<br>5,978<br>-<br>-<br>-<br>5,978<br>4,411<br>-<br>13,045<br>17,456|Total<br>2023<br>£<br>13,045<br>3,217<br>1,163<br>31|
|---|---|---|
|||17,456|
||||



The counselling service ceased to be part of the church during 2022/23 and instead became a project within the Leeds Christian Community Trust (LCCT). 

## 7. Income from grants 

|Household  Support<br>Warm Space Accessibility<br>Digital Hub<br>Grit Bin<br>Totals<br>Total by Fund 2023|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>-<br>-<br>5,750<br>-<br>5,750<br>-<br>-<br>750<br>-<br>750<br>-<br>-<br>5,701<br>-<br>5,701<br>-<br>-<br>143<br>-<br>143<br>-<br>-<br>12,344-<br>12,344|Total<br>2023<br>£<br>4,300<br>-<br>-<br>-<br>4,300|
|---|---|---|
||-<br>-<br>4,300-<br>4,300||



7 



## 8. Income from Investments 

|Interest:<br>Yorkshire Baptist Account<br>Baptist Union<br>Totals<br>Total by Fund 2023|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>1,856<br>-<br>-<br>-<br>1,856<br>1,402<br>-<br>-<br>-<br>1,402<br>3,258<br>-<br>- -<br>3,258<br>870<br>-<br>-                       -<br>870|Total<br>2023<br>£<br>777<br>93|
|---|---|---|
|||870|
||||



## 9. Expenditure on Charitable Activities 

|Ministry, Fellowship & Outreach<br>Childrens & Toddlers Work<br>Seniors Work<br>Counselling Service<br>Totals|Direct<br>Grant<br>Support<br>Total<br>Activities<br>Funding<br>Costs<br>2024<br>(note 11)<br>(note 10)<br>£<br>£<br>£<br>£<br>61,454<br>30,997<br>52,040<br>144,491<br>1,338<br>-<br>736<br>2,074<br>10,438<br>5,745<br>16,183<br>-<br>-<br>-<br>-<br>75,230<br>30,997<br>58,521<br>162,748|Total<br>2023<br>£<br>104,875<br>13,097<br>14,074<br>17,210|
|---|---|---|
|||149,256|



The�Children�s and Families Worker who unofficially carried out the role of church Minister during the first part of the previous year was appointed as Minister in July 2022 and the different split between Ministry, Fellowship & Outreach and Children�s�& Toddlers Work between years reflects that. 

The counselling service ceased to be part of the church during 2022/23 and instead became a project within the Leeds Christian Community Trust (LCCT). 

Restricted funds included above are: 

|Ministry, Fellowship & Outreach<br>Childrens & Toddlers Work<br>Totals|Direct<br>Grant<br>Total<br>Activities<br>Funding<br>2024<br>(note 11)<br>£<br>£<br>£<br>6,513                19,252<br>25,765<br>247<br>-<br>247|
|---|---|
||6,76019,252             26,012|



8 



## 10. Support costs 

|Administrator<br>Printing, Stationery, Telephone<br>Governance Costs<br>Buildings Costs<br>Depreciation<br>Other Costs<br>Totals<br>Total by Fund 2023|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>12,536<br>-<br>-<br>-<br>12,536<br>1,524<br>-<br>-<br>-<br>1,524<br>1,166<br>-<br>-<br>-<br>1,166<br>30,824<br>30,824<br>-<br>6,525<br>-<br>-<br>6,525<br>5,946<br>-<br>-<br>-<br>5,946<br>51,996<br>6,525<br>-<br> -<br>58,521<br>40,522<br>-<br>-<br>-<br>40,522|Total<br>2023<br>£<br>8,416<br>1,600<br>1,172<br>24,849<br>-<br>4,485|
|---|---|---|
|||40,522|
||||



## 11. Grant Funding 

|Recipient<br>BMS World Mission<br>Caring for Life<br>Grace Gospel Church<br>Household Support<br>Fund<br>Leeds & Moortown Furniture<br>Store<br>Lingfield Living Local<br>MAF<br>MBC Romania Fund<br>MBC Romania Fund<br>(Ukraine)<br>Pathways Counselling<br>Radio Worldwide<br>Love Gospel Mission<br>International<br>Personal gifts to<br>deacons<br>YBA Home Mission<br>Other<br>Totals<br>Total by fund for<br>2023|General<br>Restricted<br>Designated<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2024<br>£<br>£<br>£<br>£<br>£<br>4,110<br>2,135<br>-<br>-<br>6,245<br>-<br>809<br>-<br>-<br>809<br>1,870<br>-<br>-<br>-<br>1,870<br>-<br>7,264<br>-<br>-<br>7,264<br>410<br>-<br>-<br>-<br>410<br>-<br>500<br>-<br>-<br>500<br>410<br>1,000<br>-<br>-<br>1,410<br>225<br>2,850<br>-<br>-<br>3,075<br>-<br>2,262<br>-<br>-<br>2,262<br>410<br>-<br>-<br>-<br>410<br>1,200<br>1,450<br>-<br>-<br>2,650<br>-<br>625<br>-<br>-<br>625<br>-<br>281<br>-<br>-<br>281<br>3,110<br>-<br>-<br>-<br>3,110<br>-<br>76<br>-<br>-<br>76<br>11,745<br>19,252<br>0<br>0<br>30,997<br>13,390<br>19,764<br>0<br>0<br>33,154|Total<br>2023<br>£<br>9,120<br>-<br>2,300<br>1,786<br>500<br>667<br>1,000<br>2,993<br>5,641<br>500<br>3,150<br>500<br>500<br>3,830<br>-|
|---|---|---|
|||33,154|
||||



9 



## 11. Grant Funding (continued) 

The organisations to which grants have been given serve the following purposes: 

- BMS World Mission: a Baptist missionary society that works worldwide to share the Christian faith 

- Caring For Life is a local Christian charity that seeks to "Share the Love of Jesus" with at-risk and hurting people, including those who are homeless, through providing long-term support . 

- Grace Gospel Church: a Leeds church that works mainly with Ethiopian immigrants and refugees 

- Household Support Fund � Government grants distributed in Leeds via Leeds Community Anchor Network to fund direct support to people struggling to pay for essentials such as food and energy 

- Leeds & Moortown Furniture Store: a charity that provides donated furniture free of charge to those who could not afford to buy it 

- Lingfield Living Local � an organisation that works with people in local socially and economically disadvantaged communities 

- MAF � Mission Aviation Fellowship flies pastors and relief and medical workers and their necessary supplies into otherwise difficult to reach parts of the world 

- MBC Romania Fund: providing support to two partner churches in Romania 

- MBC Romania Fund (Ukraine) � providing support to our partner churches in Romania to assist them as they support refugees fleeing the war in Ukraine 

- Pathways Counselling � a professional counselling service previously part of the church 

- Radio Worldwide: a missionary organisation that shares the Christian faith through radio and media 

- Love Gospel Mission International � Works with refugees in France and Belgium, sharing the gospel and providing material support 

- Personal Gifts to Deacons � private gifts for deacons from within the church membership 

- YBA Home Mission: Association of Yorkshire Baptist churches that supports churches in carrying out their work including with new initiatives 

- Other � small amounts for the British Legion and earthquake victims in Turkey and Syria 

## 12. Staff costs and Trustees expenses 

|taff costs and Trustees expenses||
|---|---|
|All Staff<br>Salaries<br>Social Security Costs<br>Pension Costs - Current<br>Pension costs - deficit contributions<br>Other Costs<br>Totals<br>The average number of employees during the year was:<br>The full time equivalent number of staff was:|2024<br>2023<br>£<br>£<br>67,131<br>56,075<br>329<br>0<br>4,725             3,696<br>12             2,018<br>1,084<br>534|
||73,281<br>62,323|
||4<br>4<br>2.0<br>1.8|



No employee received emoluments in excess of £60,000 during the year (2023 none). None of the Deacons who served the church was paid in an employment capacity. No sums were reimbursed to the Trustees for their work as Trustees (2023 none). The minister as a trustee received remuneration in respect of her employment providing services as Minister: 

|Minister remuneration<br>Salaries<br>Social Security Costs<br>Pension Costs<br>Other Costs<br>Totals|2024<br>2023<br>£<br>£<br>44,279<br>30,435<br>277<br>-<br>3,428<br>2,173<br>830<br>299|
|---|---|
||48,814            32,907|



The total value of monetary gifts given by trustees (and their connected persons), to the church during the year ended 31 March 2024 is £28,460 (2023: £11,055). 

10 



Three (2023: four) trustees incurred reimbursable out of pocket expenses totalling £3,786 (2023: £5,640) towards the day to day running of the charity. 

The key management personnel comprises the Trustees and the Minister.  The total cost of the key management personnel of the Charity during the year was £48,814 (2023: £32,907). 

## 13. Tangible Fixed Assets 

|Cost<br>1 April 2023<br>Additions<br>Disposals<br>31 March 2024<br>Depreciation<br>1 April 2023<br>Additions<br>Disposals<br>31 March 2024<br>Net Book Value<br>31 March 2024<br>31 March 2023|Church<br>Premises<br>£<br>125,191<br>-<br>-<br>125,191<br>-<br>-<br>-<br>-<br>125,191<br>125,191|Building<br>Improvements<br>£<br>-<br>8,988<br>-<br>8,988<br>-<br>899<br>-<br>899<br>8,089<br>-|Fixtures, Fittings<br>& Equipment<br>£<br>-<br>28,132<br>-<br>28,132<br>-<br>5,626<br>-<br>5,626<br>22,506<br>-|Total<br>£<br>125,191<br>37,120<br>-|
|---|---|---|---|---|
|||||162,311|
|||||-<br>6,525<br>-|
|||||6,525|
||||||
|||||155,786|
|||||125,191|



The Church premises are included at a valuation undertaken on 1 January 1977.  The current insurance value of the property (at June 2023) is £2,996,677. 

All of the fixed assets are used for direct charitable purposes. 

## 14. Debtors and prepayments 

|14. Debtors and prepayments||
|---|---|
|Gift Aid Recoverable<br>Prepayments<br>Totals<br>15.  Bank and cash balances<br>Cash at Bank and In Hand<br>Yorkshire Baptist Account<br>Baptist Union Short Term Deposits<br>Totals|2024<br>2023<br>£<br>£<br>4,077             2,968<br>1,358<br>1,267|
||5,435<br>4,235|
||2024<br>2023<br>£<br>£<br>51,038<br>26,525<br>27,450<br>51,594<br>41,495<br>40,093|
||119.983<br>118,212|



11 



## 16.   Creditors: amounts falling due within one year 

|General Accruals<br>Totals|2024<br>2023<br>£<br>£<br>5,196<br>1,460|
|---|---|
||5,1961,460|



## 17.   Funds 

|17.   Funds|||
|---|---|---|
|Endowment Funds<br>Endowment Funds<br>Restricted Funds<br>Restricted Funds:<br>Donations for specific grants<br>Lords Pantry<br>Donations for specific<br>expenditure<br>Childrens and youth work fund<br>Total restricted funds<br>Unrestricted Funds<br>Designated Funds:<br>Building Fund<br>Legacies Projects Fund<br>Capital Fund<br>General Funds<br>Total Unrestricted Funds<br>Total Funds|1 April<br>2023<br>Incoming<br>Resources<br>Gains &<br>Transfers<br>Resources<br>Expended<br>Losses<br>£<br>£<br>£<br>£<br>£<br>125,191<br>-<br>-<br>-<br>-<br>4,200<br>19,394<br>(19,252)<br>-<br>149<br>1,168<br>824<br>(1,282)<br>-<br>225<br>431<br>28,103<br>(5,231)<br>-<br>(16,905)<br>247<br>-<br>(247)<br>-<br>-<br>6,046<br>48,321<br>(26,012)<br>-<br>(16,531)<br>-<br>-<br>-<br>-<br>30,000<br>-<br>-<br>-<br>-<br>10,000<br>-<br>-<br>(6,525)<br>-<br>37,120<br>-<br>-<br>(6,525)<br>-<br>77,120<br>114,941<br>144,257<br>(130,211)<br>-<br>(60,589)<br>114,941<br>144,257<br>(136,736)<br>-<br>16,531<br>246,178<br>192,578<br>(162,748)<br>-<br>-|31 March<br>2024<br>125,191|
|||4,491<br>935<br>6,398<br>-|
|||11,824|
|||30,000<br>10,000<br>30,595|
|||70,595|
|||68,398|
|||138,993|
||||
|||276,008|



## Restricted Funds 

These are comprised of donations and grants made to the church for a specific purpose and include the following: 

- Donations for specific grants; see note 11 above 

- Lords Pantry; a fund that provides food and other essentials free of charge to those who are struggling to make ends meet 

- Donations for specific expenditure and�Children�s�and�Youth�Work�Fund; where donations or grants have been given to enable the church to make specific purchases or carry out specific works 

12 



## 17.   Funds (continued) 

## Designated Funds 

## Building Fund 

During the year the Trustees and the Church Members Meeting agreed to designate an amount of £30,000 for possible future capital spend on major building maintenance and improvements. 

## Legacies Projects Fund 

During the year a legacy of £10,000 was received, which the Trustees and the Church Members Meeting agreed to designate towards unspecified future projects. 

## Capital Fund 

This fund represents the depreciated value of those tangible assets subject to depreciation in the Accounts which cannot be disposed of without limiting the scope of the Church's activities. 

## Transfers between funds during the year: 

|Transfers between funds during the year:||||
|---|---|---|---|
||General|Designated|Restricted|
||Funds|Funds|Funds|
||£|£|£|
|For future spend on major building maintenance||||
|and improvements|(30,000)|30,000||
|Legacy receipt allocated towards unspecified||||
|future projects|(10,000)|10,000||
|Transfer of fixed assets purchased during the year|(20,215)|20,215||
|Transfer of fixed assets purchased during the year||16,905|(16,905)|
|Tithe�transfer to Lords Pantry|(225)||225|
|Miscellaneous|(149)||149|
||_________|_________|__________|
|Total|(60,589)|77,120|(16,531)|
||_________________|_________________|___________________|



## 18.   Analysis of net assets between funds 

|Analysis of net|assets between funds||
|---|---|---|
|At 31 March 2024<br>Endowment Funds<br>Restricted Funds<br>Designated Funds<br>General Funds<br>Totals<br>At 31 March 2023<br>Endowment Funds<br>Restricted Funds<br>Designated Funds<br>General Funds<br>Totals|Fixed<br>Net Current<br>Creditor<br>Asset<br>Assets<br>Due after one year<br>£<br>£<br>£<br>125,191<br>-<br>-<br>-<br>11,824<br>-<br>30,595<br>40,000<br>-<br>-<br>68,398<br>-<br>155,786<br>120,222<br>-<br>125,191<br>-<br>-<br>-<br>6,046<br>-<br>-<br>-<br>-<br>-<br>114,941<br>-<br>125,191<br>120,987<br>-|Total<br>£<br>125,191<br>11,824<br>70,595<br>68,398|
|||276,008|
|||125,191<br>6,046<br>-<br>114,941|
|||246,178|



13 



## 19.   Baptist Ministers Pension Scheme 

The�Church�is�a�participating�employer�the�Baptist�Pension�Scheme�(<the�Scheme=),�which�is�a� separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited).  The assets of the Scheme are held separately from those of the Employer and the other participating employers. 

The�Scheme,�previously�known�as�the�Baptist�Ministers��Pension�Fund,�started�in�1925,�but�was� closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income. 

From January 2012, pension provision is being made through the Defined Contribution (DC) Plan within the Scheme. In general, members pay 8% of their Pensionable Income and employers pay 6% of�members��Pensionable�Income�into�individual�pension�accounts,�which�are�operated�and�managed� on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long-term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva Limited. Members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their employers also pay a total of 5%. 

The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. Because�it�is�not�possible�to�attribute�the�Scheme�s�assets�and�liabilities�to�specific�employers,�the� scheme is accounted for as if the Scheme were a defined contribution scheme. 

The Church�s�Minister has chosen to join the Scheme. 

## Actuarial valuation as at 31 December 2019 

A formal valuation of the DB Plan as at 31 December 2019 was carried out by a professionally qualified Actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets was £298 million, whilst the level of assets needed to pay benefits was £316m, giving a deficit of £18m (equivalent to a past service funding level of 94%).  The Church and the other participating employers in the DB Plan are collectively responsible for funding this deficit. 

The key financial assumptions underlying the valuation were as follows 

|The key financial assumptions underlying the valuation were as follows||
|---|---|
|Type of assumption|% p.a.|
|RPI price inflation assumption|3.20|
|CPI price inflation assumption|2.70|
|Minimum Pensionable Income Increase Adjustment (above CPI)|0.50|
|Pre-retirement assumed investment returns (gilt yield plus 1.75% pa)|2.95|
|Post retirement assumed investment returns (including benefits matched by|1.70|
|the insurance policy) (gilt yield plus 0.5% pa)||
|Minimum Pensionable Income increases (CPI plus 0.5%)|3.20|
|Deferred pension increases (based on RPI)||
|Pre April 2009|3.20|
|Post April 2009|2.50|
|Pension increases||
|Based on CPI with an annual floor of 0% and annual cap of 5%|2.70|



Mortality is assumed in accordance with 80% of the S3NA standard mortality table. Future improvements�projected�from�2013�in�line�with�the�<CMI�2019=�projection�with�a�long-term rate of improvement of 1.75% p.a. for males and 1.5% p.a. for femaleswith the core smoothing parameter and with additional initial mortality improvement factor A=0.5%. 

The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than 31 December 2022 and the valuation has to be lodged with the Pensions Regulator by the end of March 2024. 

14 



## 19.   Baptist Ministers Pension Scheme (continued) 

## Recovery Plan 

In addition to the contributions to the DC Plan set out above, where a valuation of the DB Plan reveals a deficit the Trustee and the Council agree to a rate of deficiency contributions from churches and other employers involved in the DB Plan. Following the 2019 valuation a Recovery Plan was signed in September 2020 under which deficiency contributions are payable until June 2026. These contributions were broadly based on each employer's membership at 31 December 2014 and increase annually in line with increases to Minimum Pensionable Income as defined in the Rules. 

On 30th June 2022 the Baptist Pension Scheme signed an agreement with the insurance company Just�Group�(<Just=)�to�secure�DB�Plan�members��pension�benefits.�Just�are�now�providing�financial� backing�for�all�pensions�provided�through�the�Scheme�s�DB�Plan�and�following�this�transaction,�the� Scheme no longer has a shortfall. An updated Recovery plan was then signed in August 2022 under which recovery contributions from each participating employer in the DB Plan reduced to £1 per month from August 2022. 

The pension liability as would be required by Section 28.11A of FRS 102 was written off in 2022/23 as shown in the table below. 

|<br>as shown in the table below.||
|---|---|
|Balance sheet liability at year start<br>Minus deficiency contributions paid<br>Interest cost (recognised in SoFA)<br>Remaining change to balance sheet liability*<br>(recognised in SoFA)<br>Balance sheet liability at year end|2024<br>2023<br>£<br>£<br>0<br>20,700<br>0<br>(2,019)<br>0<br>453<br>0<br>(19,134)|
||0<br>0|



The Church had been advised that the cost for the church to buyout their Pension Scheme liabilities at 20 June 2022 was approximately £10,800 (the latest figure available). 

Pension cost charged in respect of the Baptist Minister's Pension Scheme: 

Total pension cost in respect of the Baptist Minister's Pension Scheme was as follows: 

|Accounting date<br>Contributions to DC scheme for current employees<br>Deficit contributions<br>Administration Costs|31-Mar-24<br>31-Mar-23<br>£2,057<br>£973<br>£12<br>£2,019<br>£1,371|
|---|---|
||£3,440<br>£3,641|



## 20. Funds Received as an Agent 

During the year the church received a number of donations from church members that were given confidentially as gifts for specific individuals and which were passed on in accordance with the donors��wishes.�The�money�received�and�passed�on�in�this�way�totaled £2,100 but is not included in either the income or expenditure in these accounts. Included in this total was £700 given for the minister and related persons. 

## 21. Related Charities and Parties 

The Custodian Trustee of the Church is the Baptist Union Corporation Limited which is charity number 249635. The Church is also a member of the Baptist Union of Great Britain and the Yorkshire Baptist Association (YBA). 

The church made donations to the following related charities: 

15 



YBA Home Mission Fund - £3,110 (2023 £3,830) of which £3,110 (2023: £3,830) was from general funds. 

The Church paid a total of £410 (2023: £500) in donations during the year to the Leeds and Moortown Furniture Store where one of the trustees, John Sherbourne, is also a trustee of Moortown Baptist Church. In addition, the church paid a total of £410 (2023: £500) in donations during the year to the Pathways Counselling Service of which one of the management committee, Geoff Fennell, is also a trustee of Moortown Baptist Church. 

## 22. Statement of financial activities comparative note 

|Income & endowments from:<br>Donations & legacies<br>Charitable activities<br>Grants<br>Investments<br>Total<br>Expenditure on:<br>Costs of generating funds<br>Charitable activities<br>Total<br>Net income/(expenditure)<br>Actuarial revaluation of defined<br>benefit pension scheme<br>liability<br>Net movement in funds<br>Total funds brought forward<br>Total funds carried forward|General<br>Designated<br>Restricted<br>Endowment<br>Total<br>Funds<br>Funds<br>Funds<br>Funds<br>2023<br>£<br>£<br>£<br>£<br>£<br>118,140<br>-<br>19,668<br>-<br>137,808<br>4,411<br>-<br>13,045<br>-<br>17,456<br>-<br>-<br>4,300<br>-<br>4,300<br>870<br>-<br>-<br>-<br>870<br>123,421<br>-<br>37,013<br>-<br>160,434<br>-<br>110,965<br>-<br>38,291<br>-<br>149,256<br>110,965<br>-<br>38,291<br>-<br>149,256<br>12,456<br>-<br>(1,278)<br>-<br>11,178<br>18,681<br>-<br>-<br>-<br>18,681<br>31,137<br>-<br>(1,278)<br>-<br>29,859<br>83,804<br>-<br>7,324<br>125,191<br>216,319<br>114,941<br>-<br>6,046<br>125,191<br>246,178|Total<br>2024<br>£<br>170,998<br>5,978<br>12,344<br>3,258|
|---|---|---|
|||192,578|
|||-<br>162,748|
|||162,748|
|||29,830<br>-|
|||29,830<br>246,178<br>276,008|



16