CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trusteesl
members of
Marshalswick Baptist Free Church
On accounts for the year
ended
31 December 2025
Charity no
1129235
Set out on pages
1 to 8 (One to Eight) including these 2 pages
I report to the trustees on my examination of the accounts of the above
charity I'the Trust") for the year ended 3111212025.
Responsibilities and
basis of report
As the charity's trustees. you are responsible for Ihe preparation of the
accounts in accordance with the requirernents of Ihe Charities Acl 2011
lllhe Act-l.
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 sedion 145(5){bl of the Act.
Independent I have cornpleted my examination. I confimi that no material matters have
examiner's statement come to rlly attention in connection with Ihe examination which gives me
cause to believe that in, any material respect..
the accounting records were not kept in accordance with section 130
of the Charities Act- or
the accounts did not accord with the accounting records., or
the accounts did 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 'true 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 lo which allenlion should be drawn in this report in
order to enable a proper understanding ofthe accounts to be reached.
Signed:
D Warren
Date:
0310212026
Name:
Darren Warren - Paxton Independent Examiners
Relevant professlonal
qualification{s) or body
(if any):
FMAAT
Address:
61a High Street South
Rushden, Northants
NN10 ORA
Page l of8

Section B
Disclosure
Only complete if the examiner needs lo highlight material matters of concern
(see CC32, Independent examination of charity accounts.. directions and
guidance for examiners}.
Give here brief details of
any items that the
examiner wishes to
disclose.
P3ge2of8

MARSHALSWICK BAFtIst FREE CHURCH
CHARrrY NUMBER: 1129235
FINANCIAL STATEMENT FOR THE PEIUOD I JANUARY 2025 TO 31 DECEMBER 2025
RECEIPTS & PAYMENT ACCOUNT
Unrestricted Restricted
funds
funds
Total
funds
Last
year
Note £
Al Receipts
Voluntary income
Raised for other causes
(b)
(c)
(d)
(e)
(o
62,365
161
10,699
1,455
2.804
73,064
1,616
3,250
38,714
1,716
118,360
73,022
2,(198
5,763
36,405
9,771
127,059
Investment income
Hall hire
38,714
1,716
103,402
Other income
14,958
A2 Assets & Investments sales
Total receipts
103,402
14,958
118,360
127,059
A3 Payments
Ministry costs
Donations to other causes
(g)
(h)
(i)
IJ)
(k)
38,226
10,230
10,458
24,564
7,144
90,622
1,739
38,226
11,879
10,458
24,564
7,144
92,271
1,739
37,117
12,916
7,659
29,160
8,907
95,759
18,689
1,649
Church activities costs
Maintenance of church properties
Govemance & administration costs
1,649
A4 Assets & investments
purchases
Total payments
92,361
1,649
94,010
114,H8
Excess of ￿ceIpts over payments
ii,oqi
13,309
24,350
16,876
A5 Transfers between funds
A6 Cash funds last year
Cash funds this year end
(i)
(i)
64,715
75,545
121,460
134,981
186,175
210,526
173,563
186,175
Note: The Charity has no Endowment Funds
Page3of8

STATEMENT OF ASSEfs AND UABILrrES AT 31 DECEMBER 2025
Bl Cash funds
Details
Unrestrirted
funds
Restricted
funds
Current account HSBC
Deposit accounts BUC
Equals Prepaid card
Cash
Total
22,336
53,208
11,467
123,515
75,545
134,981
B2 Other monetary assets
Detsils
Unrestricted
funds
Restricted
funds
Note
None
83 Investment assets
Details
Fund to which Current value
asset belongs
Note
None
B4 Assets retained for the charity's own use
Fund to which Current value
asset belongs
Details
Nrjte
Church, Sherwood Avenue
Manse, 4 Sherwood Avenue
Organ
Solar panel system
Fixtures and fittings - church
Fixtures and fittings - manse
General
General
General
General
General
General
3,102,236
570,044
562,400
40,000
207,296
25,000
B5 Liabilities
Details
Fund to which Current value
belongs
Baptist Pension Scheme liability
General
The accounts and statement of assets and liabilities relating to the year endlng 31 December
2025 were approved by the trustees (deacons) on3 February 2026 and are signed on behalf
of all trustees.
Signed:
C Chu (Treasurer)
H G Little (Secretary)
Page4of8

NOTES TO THE ACCOUNTS
a. Basis of accounts
These accounts have been prepared on a 'receipts and payments, basis and in accordance with Section
133 Charities Art 2011.
b. Voluntary income
2025
59,499
2024
60,474
Offemngs and Donations
Tax recovered - Gift Aid
Total Voluntary Income
73,064
73,022
c. Ralsed for Other causes
2025
1,259
205
152
1,616
2024
1,051
270
778
2,098
BMS World Mission - member donations
BMS World Mission - Birthday Schemel
Special Appeals
Total Raised for Other causes
d. Investment Income
2025
2024
interest
Total Investment Income
3,250
5,763
The church has placed funds in 7-day notice and 3-month notice deposit accounts with the Baptist Union
Corporation.
e. Hall hlre
2025
37,714
2024
36,405
Hall hi
Hall hire donation
Total Other Income
38,714
36,405
f. Other income
2025
1,486
2024
Electricity Sold
Legacies
Kanga & R
Other income
Miscellaneous Income
Totsl Other Income
1,591
7,000
200
378
602
9,771
230
1,716
g. Mlnistry costs
2025
32,5
4,028
2024
31,464
3,918
923
813
37,117
Minister's stipend
Pension contribution
Visiting preacher fees and expenses
Other ministry costs
Totsl Ministry costs
813.82
38,226
The Minister acts as one of the church's trustees and receives remuneration and other benefits in respert
of their services as Minister, including the provision of manse accommodation owned by the church.
Page5of8

h. Donations to other causes
2025
5,040
5,(MO
5,040
1,138
1,321
170
255
140
500
351
760
11,879
12,916
Special Appeals in 2025 totalled £491, comprising: (il £70 from the 2024 Christmas Appeal (partial weipts,
with the balance recorded in 2024)- (li) £80 from the Pancake Party, donated to Vineyard Feed,. (iii) £50
from the Easter Breakfast, donated to Vineyard Feed; (iv) £151 from the CTM evening service, donated to
Mind- and {v) £140 from Harvest donations, donated to BMS World Mission. Donations from the 2025
Christmas Appeal will be recorded in 2026.
2024
Home Nission - church donations to CBA
BMS World Mi55ion - church donation
BMS World Mission - member donations
BMS World Mission - Birthday Scheme
BMS World Mission- Special appeals
Others - Special Appeals
Total Donations to other causes
l. Church activities costs
2025
2,804
1,255
2024
Licences and subscriptions
Printing and stationery
Church groups, clubs, outreach and pastoral ca
Total Church activities costs
2,714
10,458
7,659
Activity costs include £3,000 of funding towards supporting D. Smith's ministry studi￿, comprising £1,500
relating to financial year 2024 and £1,500 relating to financial year 2025, both recognised in the 2025
accounts.
j. Maintenance of church properties
2025
8,595
500
3,503
3,814
4,251
2024
8,645
360
3,890
3,848
5,115
Utr'lities
Church Broadband
Council Tax Manse
Insuran
Cleaning - wages and materials
Repairs and maintenance
Total Maintenance of church properties
24,564
29,160
The above costs relate to the church premises in Sherwood Avenue and the manse at 4 Sherwood Avenue.
The gas and elertricity contratt was renewed on l July 2025, under a 3-year fixed rate contrart.
k. Governance and administration costs
2025
114
222
527
6,280
2024
Bank Charges
Professional fees- Independent Examiner
Payroll fees
Church Finan￿ Administrator salary & equipment
Equals Prepaid card fees
Total Administration
155
180
486
8,076
io
8,907
7,144
The church has appointed a Church Finance Administrator.
The church has appointed West of England Baptist Payroll Company Limited for payroll services.
Page6of8

Movement of funds
The church has the following funds. Surplus in the General Fund will be moved to the Reserye Fund at the
end of the year. Restricted Funds a￿ funds which must be used for a specific purpose.
Fund name
Fund
balan￿$
brought
foThvard
Income
Expendlture
Trnnsfers
Fund
balan
carried
forward
Unrestritted fijnds
General fund
Community Link
Frog
Kanga & Roo
Lighthouse
Recreation Club
Resetve Fund
Total Unrestrirted
101,070
2,171
-91,636
-775
1,000
-1,000
10,434
3,480
748
323
71
3,082
748
323
71
688
59,803
64,715
59,803
75.547
103,250
-92.411
Restritted funds
Oryan Fund
Piano Fund
Project 50 Phase 2
Special Offertories
Youth Alpha & Outreach
Youth Work
Total Restricted
1,610
1,610
118,235
368
492
750
121,460
13, 154
1,904
63
131,389
672
555
750
134.981
-1,599
15,121
-1,599
TOTAL FUNDS
186,175
118,360
-94.010
210.526
Note.. figures are shown rounded to the nearest pound where appropriate. At the en¢J of 2024,
a £1,767 surplus f rom the General Fund was transferred to the Reserve Fund. This brought the
Reserve Fund's balance to £59,803 at the beginning of 2025.
Assets Held for the Church's own use
The church is the beneficial owner of the assets listed (subject to the relevant trusts) the legal title to which
is held by the church's custodian trustee the Baptist Union Corporation Ltd: The values shown are insurance
values as at the renewal of the policies with Baptist Insuran￿ on 24 June 2024.
Page7of8

o. Pension Scheme Liabllities
The Church is a participating employer in the Baptist Pension scheme C*he Schemel, 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.
As stated in the report last year, the Scheme signed an agreement with the insurance company Just Group
to secure Defined Benefit Plan members, pension benefits, and therefore no liability remains for the church.
All pension provision within the Scheme is now on a Defined Contribution basis.
Page8of8