raynerslane
baptistchurch
ACCOUNTS FOR THE YEAR ENDED
31 DECEMBER 2024
A Chan"ty Registered in England and Wales Number 1129399
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RAYNERS LANE BAPTIST CHVRCH
ANNUAL ACCOUNTS AND UNAUDITEO FINANCIAL STATEPAENTS
FOR THE YEAR ENDEO 31 DECEMBER 2024
Contents
Page
Charity Information
Report ofthe Trustees
Report ofthe Independent Examiner
Statement of Financial Actrvi
Balance Sheet
Notes to the Financial Statements
9-10
11
12-24
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RAYNERS LANE BAPTIST CHURCH
REPOR T OF THE TRUSTEES
FOR THE YEAR ENDED 31 OECEM8ER 21ll4
Legal and Admlnl•trallv• Inforniallon
Twstees
MTS S Bather
Miss G Connof (appointed 7 Juty 2024)
Mr A Dunn
Mrs P Enderby
Mr J Francis
MT A Joseph (appointed 7 July 2024)
Mrs PS Mangayarkarasi
Mr l McNulty (ie5igned 7 Juty 2024)
Mrs L Ogundere
Mr R Ogundere (appointed 7 July 2024)
Mrs B Phillips
Charity number
1129399
Principal address
Rayners Lane Baptist Church
139 Imperial Drive
Harrow
Middlesex
HA2 7HW
Independent examiner
Brighl Grahame Murray
Emperorfs Gate
114a Cromwell Road
Kensington
London
SVV7 4AG
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IIA YNF Ill I ANf PAPTl81 rthiTrr.H
I(YI TIIF f Nl)f f) 11 r￿c[PaPER ￿124
Irnntffli*ll
Ihe fin•nci•l yl•l•merts •rMI t￿. ch￿Ch.9 rDnJtrt4rtK￿ ￿ Chvrtie9 Aci 201 l "Ar.rxJunling
and Rep(rfiry by Ch•rl*q Sl•lement ol R•c(mmerKled app1￿￿tI•. lo chwrtes Ih•r
acc￿￿1¥ In •cc4Yd•nee t*ffjlh Ihe F￿*￿CtO1 Repytiry Sl•FNJwd Ihe IM R•pJblic of Ireland
IFRS 102}" leffectfft l Jwwy 2019)
The prmcwl ol lh• CPNNch. a• P•f rt$ C￿l111LrtN)n Igo¥•fniry th*Kemenl ol th•
Chrisii•n l•ith •cctythry to IIK• ￿nC*S ol Iho Bapt￿1 dencAnin•twi Th• Chwch m•y *•0 advance
educatvi arhj c•ry (XA ither chwrt•tkn the Unrfed ￿dIOr rAher parts ol Ihe worhy The
Church ffj Ev•rgelical ar#J •cceF*8 the Hdy ScnFrtUfe$ 8$ rf• sole •A*￿ty WKI •xi•l• lor ol
Almyhty Goj tt ¢¥)er•tss ￿¥y￿an1y m Ihe London Btyough ol HwTfM.
CW'S mtssrf)n •1at•fnert is Al Rayrws Lane we seek lo be a family ol cornm￿ed loll¢y*ers ol Jesus
Chnst. of aH wes •r#J from &1 nations. as we share the good ol Jesus ￿tr￿8 we INe aThJ arKI
re9uU7r wblic worshw. wayer, &ble stth. Fyeaching and leactMrwJ:
evangelism and mission, localty. regionally. nationally arvj inlemalionaty.
Ihe teachiw. encouragement. welcome and indusion of young people,.
nurture and gro%*th ol Christian disup4es:
education arKI trainiry for Christian arKI community se￿￿e.
grvirwJ aThJ encwraging pastoral care..
supports'ng and encowaging charilable social actim in the United Kingdom arKI a￿.
encouragir¥J relalionships with and supwting Baptist and other chr￿1￿￿.
Public Benofft
l are welcome to atterKI the sefvices and activit￿$ al the church arKI our memb8rnhip comFYises peopk frLwn
wide rar¥Je of ethnic and soci(Feconomic backgrounds.
Thè thurth undertakes a number of aclivities which are open to the community. and Ihis indLMles a weekty
Pa￿￿t arKI t￿ldIerS group, a Saturday moming ¢afé and an annual Holiday Bible Club. The church also wishes
to reach oul to the communty of RayneTS Lane and supports the local council by allowng the use of the church
emises as a polling $tstion. The 2r4 Rayners Lane Scout Group, a Pilates gold group. a Knit and Sthch
Group and Craft Card Club all use the wemises. We continue to act as a collection p)int for HarrN Food-
bank ar#J operate a weekjy foodbankfrom the church premises. The churth also operates a CAP Debt Centre
frtyn ow wemises and the CAP Debt Centre Manager is a member of the staff.
Our 0tr4'edNes actrrfities fulty reflect the purposes Ihat the charrty was set up to further. We have referred
to the guidance rA>ntained in the Charity Commission's general guidance on public benefrt when reviewing our
objectives and activrties and vthen planning for future activities. The Trusteés have given due consideration
to the Charrty Commission pU￿1$hed guidance ¢)n the Public Benefrt requirement underthe Chanlies Act 2011.
Review of activities
Rayners Lane Baptist Church is an EvarvJelical Chrislian communty located in the L(yMlon Borough of Harrow.
Its current Membership reflects the increasing mulli•cullural diversty of North West LorKlon and every Surmlay
each continent is represented in the congwation.
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RAYIIERS LANE BAPTIST CHURCH
REPOA T OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER XI24
IcontTh*4Jl
Members of t￿ Churth mel r•gul•ty, n pern(￿ WKI by leleconl•r*K4ry. ￿ teach •rKJ •tth fv Hoty
ScnptU￿$. lo pr8y. to ¥we•d Ihe Gospl. to ixjthl up Chri#lian• in Iheir l•rfh. •nd to Il* love ol CPwi•t lo
Ihe I￿aTr commufl
During 2024 the Church h8s had three membern of stall., the Senior Pastor •ThJ Associate Pagtix having
moved on al the er)d of 2023 The Chilthen and F8milwJ Lead, Church Adminigtrator CAP DetA Centre
Manager continued In posl Steps TAwe18ken lo begin Ihe pro￿d￿re lo appoint 8 new Seniof Pastor Tmth I
Support of a Mtsjeralc
At the erKI of the year tr*re wern 152 of lh• chLYch and 75 AffAiale•.
Achlevements and Perfomiance
RLBC contin1￿￿ many of rts program$ to imwove the wayer aThJ evangelistsc èfforts which are at tho cor• of
our bel￿ts. The maionty of groups and events now meet in person on the church wemises (K at membwj.
homes. Th Sunday moming seNice continued lo be slreamed on Facebcrfjk whiEst some meets.ngs
ntinued to be hekl on zoom for those unable lo attend in person.
Karen Sa￿lers, our Children and Families Lead. continued lo oversee the work wtth children and famil*s in
the church and communrty. She successfulty completed her studies in Chihdren and Youth Mission at Clrff
Colkge. Derbyshire gaining an MA Mission (Children and Youth) in Odober 2024. Ourir¥J 2024 Karen
oversaw various ministries such as: Lighthouse. Sunday Club, Play and Pray. Toddlers club and The
Holiday Bible Club. The Sunday Club continues to give financial support to a child from Indonesia. A ￿lce
yeaty forum for parents, grandparents and others was held to look al how we can encourage our church
children in their walk of faith. Training for Children, youth leaders and parents was offered in conjunction
with Growing Young Oisciples. She continued to reach out lo our local primary schools and the weekty
assembty for years 2 and 3 VRS reestablished in January. She conlinued her outreath lo Schoo￿ in
conjunction with the charity re'.gen. Karen also arranged for herself and four volunteers to support a week
long residents'al &"ble study evert for children with one of the children from the chwch tsking pwt.
Sharon Jacques. the CAP Debt Centre Manager continued to support clients who were experiencang money
and debt problems. Many of the clients ofG4P took advantage of the RLBC Foodbank and Refresh Cafe arKI
some attend the seNbces on a Sunday as well as other activities at the church.
During 2024 there were various ministries such as Prayer Gatherings, the monthty Youth Gathering, a
fortnightly Bibk Study group for men and Thirst on Thursday. an online bible study group for women. On
month there were social gatherings for lunch. for ladies and for men at separate venues. Home groups met
fortnightly to discuss questions on the ￿rrent series being preathd. the questions being supplied by a
member of church. A cele￿allOn fol1¢y￿d the service marknng the 90-year anniversary ofthe church. Soul
Sisters was ￿laUnched and wt on outreath events forwomen in the k)cal community induding aftemoon tea,
a film and a Christmas event. One of the home groups organised a quiz night b￿3rd games nights for all
to atterKI as part of our fellowship ￿e another. A pancake event was held and T•AS open to the whole
communty.
The Tarnil Fellowship held their annual Christmas event wthich was enjoyed by everyone vtho attended. A
group of singers were able lo sing carols outside Rayners Lane Station and a Christmas outreach event took
place in November focusing on crafts related to the time of year. The Carols by Candlelight seprfice took place
as did the Night watch service which welcomes in Ihe new year. The chibjren of the Sunday Club put on a
Nativtly in church vknich was very wdl received.
There were training sessions on the importance ol Safeguarding. Level one involved the whole congregation.
whilst Levels fyvo and three were aimed at the appropriale members of the church who were invoNted wrth
children and adults al nsk.
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14AY14ERS LAME 8APTIST CHUIICH
RF.P()A T (X TIIF. TRUqTF.F 8
FOR M_ YEAR FNI)Ff) 31 nF.C.FMAEA X)24
RLBC tOnlinue4 lo d•vplry) Jusl*fft •n w*•ieg1 local #rMIV*ykl Mi•srfJn Ihfw the •nr.IXlfag•m•nl
•rKJ sutwt •rxl fr￿mI4 lor rn￿￿try •r#J the oryoww Juppyt •Trl p•slofal c4r• ol
tr￿r¥3 •rwJ rfffed mts8pon•￿ i ft*1gn)nwy Au•tr•th• ol • •twkni
V¥* $up¥Thied <ther Wiyl CINKC￿9 ttYwJh 9Nry lo th• H(wne FuThJ Ihe BMS Worhj M1851CrfI
l Lorthn •s ol Lorthi Crty Mi88ion
8er¥ant hearted ser¥Ke ¥+￿ thank Ihe churcii members and ielrywthp lor thew frnic4.al tpft* *xl ttKi
Iovty tr*y h•ve to ￿ ••Thices ol RLBC lty gkny ol God.
Y￿stee8 ser¥ed the rnwtiivj pefl'od and who are Trustees ￿ th• d* ol ts •p￿0val of the
Financlal r•vl•w
Income for the year was £265.643 {2023.' £257.646). The main reas(m for the wveage was Irom i￿Orne
ar￿ hyh interesl levels
GNing to the General Fund deueased $lighUy in the year a￿1 total Gen8ral FuThJ rKomti £199,013
12023. £2IA.819).
ExperKlrfÉure for the yearwas £254,664 {2023". £313.8141. The main reason forthe de￿ase is due to hawng
two staff vacan￿$ ¥￿thIn the general fund and also 2023 noted a significant spend in the HND FurKI. whth
was a one off. Grants lotaling £3,173 (2023: £13.674) We￿ paid from the Mission Support Furhj in 2024.
There was also a transfer of £12,753 from the Mission Support Fund to support the CAP DeL* Centre, offset
by the transfer of £408 from the communty kitchen fund.
General fund expenditure was £139.038 (2023". £183.932). The main reason tr the decrease noted is d
to having two staff vacaTries th[0￿hoUl 2024 arKI the associated staff costs such as housing.
At the end of the year the reserves balance on the General Fund was £163.425 (2023: £90,184). The
reserves balance will comfortably cover over four months of 2025 budgeted expenditure, and therefore
meets the fwr months of bjdgeted expeTraiture as set out in the reserves Folicy.
The Mission Support Fund has a balance at the of the year of £52,813 (2023". £68.330). and grants are
made at least annually lo UK andlor overseas mission projects. The churth general fund continued to
support UK and overseas mission through regular donalions to Home Mission and BMS Worfd Mission
Ihrough the Thank Offering. In addition other organisations serving in the UK have been supp)rted and
specifically the church has commitied lo support one family in overseas mission. The annual Thank Offering
raised £16,575 (2023.. £15,690) and enabled grants lo be made to missionaries and mission organisations.
Grant making pollcy
The Church seeks to 91￿ God in supwting CFwistian missionary adivty in this county and overseas by
prayer, practical help aThJ financial giving. We aim to be a local churth with a global vision.
The Chur(* supports a number of Organisati(￿ and the extent of this support can be seen in Note 5 to th8
accounts.
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RAYNERS LANE BAPTIST CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 310ECEMBER 2(r24
Iconlinued)
Reserves pollcy
11 is policy to maintain unre5trided fvnd8. which arn free rese￿e9 ol the Church, 81 a level which lakes into
account variable general giving, future repair needs of the Church buildings I manses and the need to
Support a team ol staff. The Churth seeks to maintain gener￿ re$erve$ equivalenl lo four months budgeted
expenditure.
In regards to de5￿Trated funds, fv poltcy is lo maintain a balance of £10.1￿0 for th? HND I&E Fund fof fixed
asset imwovemenlswhich are not unable be met by that Fund's tncixne. The FalMc Fund maintains a balance
of £20,CD) to support any unexFe¢ted mainlenance costs vthich is unable to be met by the General Fund's
Income. The Legacy Fund has been sel askle for a onethoff project and the Mission Support FuThJ 1$ teing
acthty deployed each year, subjed to the grant applicalions r￿Ned and apwoved.
Wthn restricted furKls. Ihe SFeofic Furhd. Thank Offering FuTrJ aThJ Surrflry Missiowies Fund do not have
reSe￿eS. This is on the basis thal vthen the fuThts a￿ re(XNed. they are passed on in a timely manner for
their SFeufic intended purFose. In regards to the Fellowship Fund. this is spent as arKI when reqirired. The
Sundry Club Collections Fund maintains a m(MJesl balan￿ in orderto commit to its monthly ¢ontritMJtions. The
CAP Centre aims to maintain a level of rese￿e$ equlva￿nt lo three months budgeted expenditu￿. Currentty
this is not the case. therefo￿ the Trustee5 aR actNely I￿￿ng at ways to ￿crease donations and funding to
increase the ￿Selve level of the CAP Centre speCrfKa1￿.
Investsnent pollcy
The Diaconate has powers to invest surplus funds at its absolute discretion and annualty reviews its finance
and investment policies.
Structures govemance and management
The Church was created by a trust deed dated 27th February 1937 aThl is an unincorporated charity
registered in England and Wales, registration number 1129399. The Church is a Public Benefit Entity. The
principal address of the reporting entity is 139 Imperial Drive. Rayners Lane, HaTrow HA2 7HW. The
Cuslodian Trustee for its land and buildings are The London Baptist Property Board. Unil C2, 15 Dock
Street, London, England. E18JN.
The appointment of Charity Trustees is a pr¢xess Ihat is wblic, dear and open so Ihat all Churth mernbe￿ are
enabled to consider wayerfully who shoukj te appinled as Chanty Tr￿Slee5. The PrC￿esS ertsU￿ that noti
is given of any forthcoming eleclion so that Church Memters may freety nominate wospe(aNe Charity Trustees
whose names shall te submitted (after have indicated a ￿llingneSS lo be apwintedl for deusion to the
Church Meeting with the intention of enyjring that those appointed have a sufficient ￿Ve1 of supp)rt from them.
Charity Trustees m￿t atready be membw5 of Rayrtrs Lane Baptist Church.
Church organisatlon
The Church Meeting is scheduled to lake place five times per year and has responsibil.ty for the overall
policy of the Church. The day to day running of the Church's work and wilness, and the financial and legal
aspects of ihe Charity, are the Tesponsibility of the Diaconate. Under the Conslitution this body consists of
up to Iwelve Deacons. Ic4Jether with the Minister, and Iwo Officers.. Church Secfetsry and Treasurer. all of
whom are appointed by the Member5.
The election of Officers and Deacons lakes pla￿ at the AGM. and any vaCan￿eS may be filled at any
Church Meeting where appropriate notice has been gNen for nomination and election. Officers and Deacons
are appointed from the membership. Nominations for each posl a￿ made in writing with the supporting
Signatu￿ of Iwo other Church Members and the consent ofthe candidate. Deacons are appointed for a tem
of three years and then must seek reekdion. Officers are appointed for one year and may be re-appointed
in subsequent years. The Church seeks to appoint a Diaconate with a variety of glfts and skills so thal
individual Deacons may have responsibilty for a specific a￿a of ministy. The Church seeks to appoint a
Diaconate that represents the age aThJ cultural dNersty of the church.
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RAYNERS LANE BAPTIST CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2f24
Iconts'nuedl
All Members are encouraged lo lake an appropriate part in the spiritual and praclicol tasks involved in the
furtheran￿ of the charitable objective.
Relevant matters may te submitted lo the Church Meeting by the Diacon*e for guidance and approval, or
may be raised by Members in Ihe Church Meeting for further consideration by the Diaconate. Though the
Conslrtution pemiils deasions to be made at Chuth Meetings by appropriate majoriiies. the Church seeks
to work by consensus wherever possib]e.
Risk assessment
The Diaconate continues lo rewew the m4or strategic. financial and operational risks faeed by the Churth
and considers Ihat systems have been estabtished to monitor them so that the necessary steps can be
taken to mitigate them.
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RAYNERS LANE BAPTIST CHURCH
REPOR T OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2Q4
l¢(Nrtwwd)
Ststsm•rf ￿ try•lw•' Tr•poTr•lblllll••
The Irustoes are responsth lof wep8Mg th• Tru8leeJ' Repfmt 8TrJ the ffinanual ¥￿￿ementS n acrJ)rdance
WTrth applicable law and Urthd ACCO￿￿.￿3 SlaThJ•rd• Iuited G￿1•1￿ Aceept
Aceountsr#J Pr8dKel.
law a￿liCoble to chgritm in Eryl*wJ and Wales requim trustoes to finarKial $lalem•rts
for each financial year %thich give a true and fair view of the slate of affairs oflhe Church ond of ￿ inC￿Mir￿a
re$(xKces aThl of ￿50￿ceS of the Church for that year.
In prepariTrJ Ihese fnanci•l statemenli Ihe In￿1805 wo requir8d lo..
. selert suitaljle •¢country policies and then apFfy them ¢Th￿l$lenty:
- observe the methots arvj in the Charilies SORP:
- make I￿agements and estimates that are reasonable and pnhjeit
- state whether applicable accounling standards have been folh)wed, subject to any m*erial departures
d￿cloSed and ewained in the financial statements., and
- prepare the financial stalemenls on the going concem basis unless it ts inappropriate to wesume that the
chanty will conts.nue in operakn"on.
The trustees are responsible for keeping sufficient accounling records that disclose with reasonable accuracy
at any time the financial Fosition of the Church and enable them to ensure that the financial statements comply
wilh the Charities Act 2011. the Charity IAcc4)unts and Reports) Regulations 2008 and the provisions of the
trust deed. They are also responsible for safeguarding the assets of the Church and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees, rep￿ was appyoved by the Board 0fTn￿.
Mr J Francis
Sxretary
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REPORT OF THE INDEPENDENT EKAMINER
TO THE DIACONATE OF
RAYNERS LANE BAPTIST CHURCH
I report to the Iruslees on my examination ol the financial 5ts1ements of Rayners La￿ Baptisl Churth (the
Church) for the year ended 31 December 2024.
Rosponslbllitlés and ba81s of report
As the eharily Iruslees of the Church you are responsible for the preparation of the finawal statements in
ac¢ordance with the requirements of the Chariiies Act 2011 Ilhe 2011 Acti.
I report in respect of my examinali¢Jn of the ChLKch's financial statements carried OLrt under se¢tion 145 of the
2011 Act. In earrying OLrt my examination I have followed all the applicable Directions given by the Chafty
Commi$sion under section 14515)Ib) of the 2011 Act.
Independent examinerfs statement
Your attenlion is drawn lo the fact that the charity has wepared financial slalemerrts in a¢cordan¢e wih
Accounting and Reporting by Charities preparing their accounts in accordance wrth the Finanual Reporting
Standard applicable in the UK arKI Republic of Ireland IFRS 102) in preference to the Accounting and
Reporting by Charities.. Stslement of Recommended Practice issued on 1 April 2005 which is referred to in
the extant ￿gUlationS bLrt has now been withdrawn.
l understand that this has beert done in order for financial statements to PTOVKle a true and fair view in
accordan￿ wlh Generally Accepted Accounting Practice effectNe for rewAting periods beginning on or after
1 January 2015.
I have ¢ompleled my examination. I confimi that no malters have come to my attention in connection with the
examination giving me cause to bdieve that in any material resF*rt'.
1. accounting records were nol kept in respect of the Churth as required by section 130 of the 2011 Ad..
or
2. the finanual slalements do not acc(Yd with those rec(Yds'.
3. the financial slalements do not comply wtth the applicable requirements ¢onceming the fomi ar)d
¢ontent of accounts set OLrt in the Charities (Accounts and Reports) Regulations 2008 other than any
quiremenl that the accounts give a true and fair view which 15 not a matter considered as part of an
independent examination.
I have no concerns and have Come arxoss no other mattets in ¢onne¢tion with the examination to which
attention should be drawn in thi5 Teport in (Jrder to enaile a proper unde￿landing of the financial statements
to be rea¢hed.
Since the charity's gross income eX￿ded £250.000, l am required lo slate whether l am qualified lo
undertake the examination. I confimi thal l am qualified to undertake the examination by being a member of
the Institute of Chartered Accountants in England and Wales. which is one of the listed bodies under section
145(3) of the Act.
Robert Moore FCA Ilndependent Examiner)
Bright Grahame Murray
Emperorfs Gale
114a Cromwell Road
Kensinwon
London
SWI 4AG
Dated..
1110812025
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RAYNERS LANE BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUOING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2￿24
Income and Expenditurg
Unrestrktedfun¢ts Restrlcted
Genernl Designated
funits
rotal
fvnds
2023
Not8$
Income and endowments from:
Donations and legaaes
Investment income
Other income
185,138
8,155
5.720
2.201
28.6(Kl
35.829
223,168
36,755
5,720
234,483
21.203
Total Income
199013
Expendlturo on:
Chantable aGtivibes.'
Ministry Costs
Mission Costs
Establishment costs
7￿421
24.016
38.601
2,818
2.515
59.361
28.341
21.842
749
107.580
48.373
98.711
163.609
48,098
102.107
Total ¢haritsble expenditure
313814
Net incomellexpendltyre)
before transfers
59.975
(33.8931 (15.1031
10.979
156.1681
Gross transfers between funds
13,266
123.6441
10.378
13114
Net movement In funds
10979
168
Reconclllatlon of funds..
Total funds brought foNard
Al 1 January 2024
9),184 1.627.325
11.189 1,728.698 1,784,866
Total funds ¢arrled foT¥Yard
At 31 December 2024
The statement of financial activities indudes all gain5 aThl bsses recognised in the year.
All income and expenditure delive from ctJntinuiThJ adiv11￿.
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STATEMENT OF FINANCIAL ACTMTIES FOR YEAR ENDED 31 DECEMBER 2023
Incom• and Expendltuv•
Lknrnslnlct•d funds R•*trl¢l•d
G•nw¥l O•slgnal•d
Tot•1
Incom• and •ndowThents from:
Donations and legaLx#
Inveslment Income
Other inc(xne
Total
Expendlturn on:
Chan"r8ble 8dNtt￿.'
Ministry costs
Mission costs
Establishmert (Thts
Total
199.031
5.228
234.483
21.203
15.97S
19
257
135.220
15.331
33.381
183932
24.524
19.267
163.609
13,5(MJ
68,673
102,107
313 814
N•t in¢omel(expenditure)
22.887
(66.117)
(12.938) (56.168)
Transfers between funds
(4.386)
(7.641}
12.027
Net movement In funds
911
Reconciliation of funds:
Total funds brought forward
At 1 January 2023
Total funds carried forward
At 31 December 2023
71.683 1.701.083
12.1fX)
1.784.8&8
Movements on re$eNes arKI all recognised gains and losses are shown ab(Ne.
1C
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RAYNERS LANE BAPTIST CHURCH
BALANCE SHEET
ASAT 31 DECEMBER 2024
31.12.2024 31.12.2023
Not•s
Flxod assets
Tangible fixed assets
1457 241
1457 241
1492 577
1492 S77
10
Toiw r￿edaSSets
Current assets
Debtors
Cash al bank and in harKI
28.C66
262 402
29) 468
21,316
228 965
250 281
11
Tolal cu￿ent assels
Llabilities..
Creditors: Amounts falling due within one year
(8.032)
(14,160)
12
Net current 8ssels
236 121
Totsl assets less current liabilities
1,739,677
1,728,698
Income funds:
Restricted fvnd$
Unrestricted funds- General
Unrestricted funds- Designated
11.189
90.184
1.627,325
14
13
13
163,425
1.569.788
Total charlty funds
1.739.677
1,728,698
07-07-
The financial statements were approved by the Trustees on.......................
Mr J Francls
Secrotary
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RAYNERS LANE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
(conlinuedl
I ACCOUNTING POUCIES
Charity Inforniatlon
Rayners Lane Baptist Church Is an unincorporaled registered charity (No. 1129399) established by a
trust deed in England and Wales. The primary address is 139 Imperial Drive. Harrow. Middlesex, HA2
7HW. The Chtsrch is a Public Beneffil Entity.
1.2 Accountlng conventlon
The financial statements have been prepared in accordance wilh the Church's constilution. the Charities
Ad 2011. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland"
{'FRS 102.1 and the Charities SORP 'Accounting and Reporting by Charities: Statemeni of
Recommended Practice appli¢able lo charities preparing their accounts in a¢￿Idance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective l January 2019).
The Church is a Public Benefit Entity as defined by FRS 102.
The Church has taken advantage oflhe provisions in the SORP for charities not to pyepare a Slalement
of Cash Flows.
The financial slatements have departed from the Charities (Accounts and Reports) Regulations 2008 only
to the extent required lo provide a true and fair view. This departure has invofved following Ihe Statement
of Recommended Pra¢tice for ¢hartties apptying FRS 102 rather than the version of the Slatemenl of
Recommended Practice which is referred to in the Regulations, but which has since been wrthdrawn.
The finanual statements are prepa￿d in sterling. vthi¢h is the fijnctional currency of the Church.
Monetary amounts in these finanaal statements are rounded to the nearest £.
The financial statements have been yepared under the historical cost convention. modffied to include
the revaluation of investment properties and certain financial instruments at fair value. The principal
accounting policies adopted are set oui below.
1.2 Going concern
At the time of approving the financial statements. the ttuslees have a reasonable expectation thal the
Church has adequate resources to conts'nue in operational existence for the foreseeable future. Thus the
trustees continue to adopt the going concem basis of accounting in p￿paring Ihe financial statements.
1.3 Charltablofunds
Unrestricted funds are available for use at the distxelion of the trustees in furtherance of their charitable
objectives. General unrestricted funds rekyesenl donations and other income received or generated for
the objects of the Church without further specified purpose and are available as general funds.
Designated un￿strided funds are those vthich have been allocated by the Diaconate for identifiable
future expenditure.
Restricted hjnds a￿ to be used for specified purposes as laKI down by the donor. ExperKliture vthich
meets appropriate criteria is identified to the ￿levant fund.
1.4 Income
Voluntary income received by way of donations and gtfts is wKluded in full in the Statement of Financial
Activities when ￿CeIved. including gifts in ki￿1 that are capable of valuation.
Rental income is recognised when tre charity is entiued to the irK(rfne.
12
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RAYNERS LANE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENOED 310ECEMBER 2024
Iconlinvedl
1 ACCOUNTING POLICIES {conllnuod)
Donations under Gift Ard, togelher with the la¥ re¢overabb Ihereon. are accwnted for when received.
Provision is made for unclaimed lax al the yeaT*nd.
Pecuniary legacies are recognised as they are received. Residuary legaaes are recognised at the earlier
of re￿Ipt or agreemenl of the estate accounts.
1.s Expenditure
Expenditure is recognised once Ihere is a legal or constTUCtive obligation lo transfer economic benefft lo
a third party, it is probable that a Iran$fer of economic benefits wll be required in settlement, a￿1 the
amount of Ihe obligation ¢an be measured reliabty.
ExFenditure is dassrf*d by activty. The ￿$tS of each adivty are made up of the tolal of direct costs
and shared costs, including support costs involved in urmjertaking each 3ctNty. Direct costs attributable
to a single activity are allocated directly to that activity. Shared cosls which contribute lo more Ihan one
actNity and support costs which are not attriLKrtable to a single adivity are apw)rtioned betsveen those
actNrÉies on a basis consi51enl wth the use of resour￿$. Central staff costs are allocated on the basis
of time spenl, and depreciation charges are allocated on the portion of the asset's use.
Resources expended a￿ charged in the accounts in the period in which they are incurred. These are
allocated to the following headings and indude attribulable VAT which cannot be recovered".
fi) Ministry cosls are those relating to Ihe direct wrposes of the d)ur¢h',
{iil Mission: Grants are made to missionaries aThJ other charitable organisations. These a
recognised as a liabilty when the Church is under an obligation to make payments, or wfien the
grant is paid over whichever arises first:
liiil Establishment costs include all costs in support of the Church's main objectives., aThJ
IN) Govemance costs represent expendrture on cLMnpliance wth ststuiory and legal requirements.
Ministry, establishmenL govemance and other support costs are activities undertaken directly by the
Church. Mission Costs are grant fvnded adNities of Church.
Support costs are allocated by level of adivity, and as the Church's principal purpose is the advan￿ment
of the Christian farth. ministry is allocated 8W• of the supp)rt costs. and mission and establishment each
being allocated 10% of support costs.
The Church relie5 heawty on volunteers and it is imp)ssible to quantrfy the finanoal value of Iheir v￿rk.
Volunteers help within child￿n. youlh. young aduts and okler people's groups as well as home groups.
Other events organised by the Church are also run by ￿ supp)rted by volunteers. and thè largest event
each year supported by volunteers is the Holiday Bible Club Volunteers also help in the Sunday
services arKI this indudes music. sound and prcyector. stewarding and refreshments.
Irrecoverable VAT is charged against the expenditure heading forvthith it was inujrred.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and suwuenty measured at cost or valuation. net
of depreciation and any impai￿ent losses.
Depreciation is recognised so as to write off ts cost lx valuation of assets less their residual values ¢)ver
their useful lives on the following bases..
Freehold ￿Ik11n9$
stra￿ht line over 10- 50 years
Fumiture and ffttings
Straight line over 4 yeas
13
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RAYNERS LANE BAPT18T CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
{contsnued)
Slraighl line over 4 years
Compute
Freehold land is not detKecialed.
The gain or loss arising on the disposal ol an asset FS dete￿ir1ed as the tffierence between the sale
proceeds and the carryitvj value of Ihe asset, and is recognised in the statement of financial a¢tivrties.
1.7 Cash and cash equlvalents
Cash and cash equivalents indude cash in hand. deposits hekl al ¢all wlh banks. other short-temi liquNJ
investments with original maturiiies of three monlh$ or le$5. and bank overdrafts. Bank overdrafts a
shown wilhin borrowngs in current liakn'lities.
1.8 Financlal Instruments
The Church has elected to apply the provisions of SectK*n 11 'Basi¢ Financial Instruments, arKI Seclion
12 '0ther Financial Instruments Issues. of FRS 102 to all of ils finanrAal in51rumenls.
Financial inslfuments a￿ recognised in the Church's trAlance sheet when the Church becomes paty to
the contractual provisions of the instrument.
Financial assets and liabilities are offset. h￿th the net amounts p￿sente￿￿ In the financial statements.
when there is a legally enfor￿able right to set off the re￿gnised amounls and there is an intention lo
settle on a net basis or to realise the asset and setue the liability simultaneously.
Basic financialassets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction ￿$1$ and a￿ subsequently carried at amortised cost using the
effective interest method unless the a￿angement constitutes a financing transaction, where the
transaction is measured at the present value of the fuiure receipts discounted at a market rate of interest.
Financial assets dassthed as receivatrAe within one year are not amortised.
Basic financial liabilities
Basic financial liabilrties. in¢ludirKJ (xeditors and bank loans are initialty recognised at transaction pri
unless the arrangement constitutes a financing transaction, where the debt inslrument is measured al
the present value of the future payments discounted at a market rate of interest. Finanaal liabilities
classified as payable within one year are not amtytised.
Debt instruments are subsequenty caffied at amortised cost. usiNJ the effective interest rate method.
Trade creditors are oblvJalions to pay for goods or sertsices that have been acquired in the ordinary
course of operations from suppliers. Amounts payable are dassffied as CUT￿nI liabilities rf paymenl is
due within one year or less. If nol, they are presented as nonVcUr￿nt liabililies. Trade creditors are
recognised inrtially at transaction wice atvj subsequently measured at amortised cost using the effective
interest method.
Derecognition of finan¢lal Ilabilities
Financial liabilits.es are derecognised wl*n the Chwch's contractual ob1￿jaIl0ns expire or ara discharged
or cancelled.
1.9 Employee beneffts
The cost of any unused holiday entitlement is recognised in thè period in th8 employee's sepiices
are receNed.
Temiinalion benefits are recognised wnmediately as an expense when Church is demonstrably
committed to le￿inate the employment of an employee or to temiination beneffts.
14
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RAYNERS LANE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
{conlinued)
2 CRITICAL ACCOUNTING ESTIMATES
In the application of the Church's accounting policies. the trustees are required lo make judgements.
estimates and assumplions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factorn Ihal are considered to be relevant. Actual results may differ Irom Ihese
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in which the eslimale is revised where the revision affects onty
Ihat period. or in the period of the revision and future periods where the revi8ion affects both currenl and
fuiure periods.
3 INVESTMENT INCOME
Unrestncted
General Deslgnatèd Restrided Total 2024 Total 2023
Renlal Income
Interesl Receivable
28.￿)
15.975
4 MINISTRY COSTS
Unresfyicted
General Designated Restrfcted Total 2024 Total 2023
Activities undertaken directly
Staff costs
Wisiting preachers. fees
Children and yOLrth work resources
Evangelism
Training
Subscriptions & donations
CAP Debt Centre
Other
36.641
3.188
2,157
3.e69
2.674
19.880
56.521
3,188
2.157
3.669
2,674
119,100
611
1.454
3,388
1,481
3.916
7,566
7.734
500
7.734
144 021
Support cost5
(Note n
Govemance costs {Note n
18,244
227
18.471
17.889
15
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RAYNERS LANE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
{conlinuedl
6 MISSION COSTS
iknr•$tn*c¢•d
G•n•rnl D•slgn•t•d Reslrfct•d Tot•1 2024
13.250
16,042
29,292
Grant funding of •cll¥ltl••
Total inslilution81 grants
Grants to individuals
515
2,515
21.
21,842
45.865
Support costs
(Note n
Govemance costs (Note n
2.2
228
2.280
22
Grant fundlng of activllles
Total 2024
Total 2023
AIM Intemational
8MS World Missi(
ECM
ICMDA
969
1.175
2,487
London Baptisl (Home Mission)
London City Mission
Potters Village
Regeneration Schools Work
SGM Lrfewords
SIM Intemational
Tearfund
7,650
8.1(
5.619
6.875
4.9JJ
4,063
2,225
937
825
1.669
3.281
1.608
Other institutional grants
Total institutional grants
Grants to indmduals
Support costs
(Note n
Governance costs (Note 7)
2,280
228
2,119
21
16
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RAYNERS LANE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 37 DECEMBER 2024
Iconlinued)
6 ESTABLISHMENT COST8
Actlvltl•$ undertaken dlr•clly
G•nernl Doslgn•ted Rostrlcted fot•l 2024 Totsl 2ff23
Lwht &
Rent. council tax & w
Insurance
Letting fees
Depreoati
Repairs & maintenanr
Cleaning expenses
Gardening
her
5,417
353
5.677
139
492
7,185
2,634
$3,123
12.233
11.203
4.656
2.634
53.123
1.873
50,329
20.743
9.730
10.360
11.203
458
36.093
749
749
59,381
96,203
99,776
Support costs
(Note 7)
Govemance costs (Note 7)
2,280
228
2.280
228
2,119
212
7 SUPPORT COSTS
Support Govemance
costs
costs
2024
Total
2023
Support costs
Staff costs
Telephone & intemet
Printing & stationery
Bank charge5
Sundry
Office expenses
Independent Examinerfs Fee
Total
15.358
1.024
4.109
167
2.172
201
15.358
1.024
4.109
167
2,172
201
13.646
2,724
4.380
148
227
17
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RA YNERS LANE 8AP113T CHURCH
NOTES TO THF. f INANC.IAL 8TA TEMF.NT3
FOR fHE YFAR F.NOF.n.11 DECEMBER 2024
{conITn￿d1
Support cwt •lloc•tton
0•￿*￿d RMtrkt•d fot•l 1024
Supp)rt costs
Govemanee costs
18.244
1,824
227
18,471
1,824
Allsslon (I
Supp)rt costs
Governance costs
2.2
228
2.2
228
Est•bli$hm•nl {1ry
Admin aThJ managemert C4>9ts
2.2￿1
228
2,280
Total
8 TRUSTEES
Total aggregate remuneration paid to key management personnel during the year was £50,740 (2023..
£98,255)
No Trustee expenses Ir￿[red duriThJ the year (2023: £Nil). No sums were reimbursed to the Trustees for
treir M)rk as Trustees {2023: £Nil).
9 STAFF COSTS
2023
Gross vmges and salaries
Social security costs
Employer's pension contritrArtsons
Employerfs deficit contribution to defined benefft pension S¢*￿
Cessation cost from Pension Scheme
67,306
2.554
118,326
5,262
8.209
The average monthly number of employees during the year was 3 (2023". 5).
No employees {2023: Nil} received ernoluments in excess of £60.000 during the year.
18
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RAYNERS LANE BAPTIST CHURCH
NOTES TO THF. FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
10 TANGIBLE FIXED ASSET8
Frnehold
bulldings
Flxturns •nd Comput•rn
fillinqs
Tot•1
Equlpm•n(
Cost or y4￿•110n
Al l January 2024
Addrt￿n5
tlsposaL8
2,452,287
3.743
(3,744)
2,452.286
124.608
12.368
(3,012)
133,964
25.027
1.676
17681
25,935
2,601.W2
17,787
{7,5241
2,612,165
Ai 31 Dec•mb•r 2024
D•pr•¢l•tion and knp•lrnwnts
Al 1 January 2024
Depreciab"on Charged in the
Dep￿￿tIon on disFosal
At31 D•¢ember2024
971.301
48.658
(3.744)
1,016.215
117.065
2.799
(3.012)
116.852
20.959
1,109.325
53,123
(7,524)
1,154,924
21,857
Net book v•lu• at 31 December 2024
1,436,051
17.112
4.078
1,457,241
Net book value at 31 December 2023
1.480.
1.492,577
Freehold land and buildings comprises the Church premises. Manse al 1 Vicarage Way & Manse at 137
Imperial Drive. The gfOSS book value of Ihe Church wemises and Manse al I Vicarage Way is based on an
estimate by the Diaconate on 1 January 1997. as increased by the cost of subsequent building work aThl
refvrbishment. The Manse at 137 Imperial Drive is valued at cost.
As at 31 Decembèr 2024 the cost and nel book value were as follows:
NBV
Church Premises:
1 Vicarage Way..
137 Imperial Drive..
1.780.899
259.227
412 140
2 452 266
892,522
196.045
In accordance wrth FRS 102 Section 16.7 and the Charities SORP IFRS 102}. the charity continues to account for
certain properties that would otherwise meet the definition of investment property a5 property. plant and equipment
(PPE). This treatment is applied because Ihe tsir value of these woperties cannot be measured ￿liablY without
undue cost or effort.
The de￿slon to apply Ihe Cost model refiects the following considerations:
Engaging extemal valuers to obtain fair values would involve diswoF#)rth?nate cost Telative to the benefit to
users of the financial stalemenls.
These properties are therefore measured using the ￿$1 mThlel under SedM)n 17 of FRS 102, and are depreciated
over their eslimaled useful lives.
19
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RA YNERS LANE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Iconlinuedl
11 DEBTORS
Amounts falllng due withln one year.
2023
Other debtors
Prepayments and accrued income
21.￿5
14,Y1
28,066
21,316
12 CREDrroRS
Amounts lalling due within one year
2024
2023
Othertaxalion and social security
Olher credtiors
Ac¢ruals and deferred income
2.758
1,729
395
8,032
14,160
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RAYNERS LANE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
(continued)
13 UNRESTRICTED FUND
Balance at I
January 2024
In¢omlng
Resou￿0$
Resour¢e8
Expanded
Transfers
Balance at 31
December 2024
General Fund
90,184
199.013
(139,038)
13,266
163,425
Designated funds..
Community Kitchen
Fixed Asset F￿XI
HND I&E
Fabric FuThJ
Legacy Fund
Training Furnl
Mission Support Furrfl
Tamil Fellowship
1.492,577
(53.123)
(5.088)
17,787
(23,457)
1,457.241
10.003
20,002
26.124
20.002
32.094
805
68.330
3.161
1,627.325
(1.19
(805)
(3,172)
11.356)
(64.694)
14,820)
{12,346)
{4C(I}
(23.6441
52.812
3,608
1,569,788
2.201
30.801
Balance at I
January 2023
Inwnlng
Resouw Transfers
Resources Expanded
Balance at31
D•cember 2023
General Fund
71.683
206.819
{183.9321
(4.386)
90,184
Designated fund&
Communily Kitchen
Fixed Asset Fund
HND I&E
Equipment Furvj
Fabric Fund
Foodbank
Legacy Fund
(9011
(50,329)
{16.954}
(1,2471
408
1,492.577
9.948
1.510.482
29.797
5.582
10.165
32.424
(18,870)
(4.335)
9,837
15.975
20,(NJ2
(3821
{12,0
32,094
Training Fund
Mission Support FWKI
Tamil Fellowship
2.435
94.757
1861
(13,674)
(2.465}
86,038
(1,544)
{12.753)
{41YJI
7.641
68,330
3,161
1627,325
1.701,083
19.921
21
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RA YNERS LANE 8APTISI CHVRCH
NOTF.S TO TIIE fiNANCIAL STATEPIENTS
FOR THE YEAR ENDEO 31 DECEMBER 2024
{continiJedl
The income fijnds ol Ihe ch•rrty include Ihe above designated fijnds Twhtch h8Ye been yel ijmle out of
unreslncted funds by Ihe Iruslees for specffic purpoyes. accofding lo Ihe furKI descripl
The Fixed A$$el Fvnd rewesenls Iho net book v8hJe of all laryible fixed 8Jset8.
The HNO I8E Fund rewe$enls ren181 income receNed from lottry 137 Imporial Drive arKI expeThlrture
on lelting fees. buildings Insuran￿ and repairs a￿j renewals.
The Mission Support Fund is used lo support UK and overseas mission. A committee has been sel up
to consider requesls for grants and granls aTe made al least once a year. There were transfers lotalling
£12.753 frcm Ihe Missiry) Support Fund to the CAP Debt Centre.
The main purpose ol the Legacy Fund is to be SFent on one off woiects, vthich overall support Rayners
La￿ Baptist Church
14 RESTRICTED FUNDS
8alan¢e at I
Incoming
Resources
January 2024 Resour￿ Expanded
Trnnsfe
Balance at 31
December2024
CAP Debt Centre
Speafic Fund
Fell¢)w5hip FWKI
Sunday Club CO1￿
Thank OfferirKJ
Sundry Missionar
5.739
11,095
3,125
(27,815)
(749)
13,378
12.376)
2.397
3.587
3,650
417
297
16.575
4,737
35.829
{338)
(15,888)
(6,142)
150,932)
(68n
11,189
10.378
6,464
Balance at I
January 2023
Incoming
Resources
Resources
Expanded
Trnnsfe￿ Balance at 31
December 2023
CAP Debt Centre
Fellowship Fund
Specific Donats'on
Sunday Club Collect&Jns
Thank Offering
Sundry Missionaries
6.853
4.375
9.578
(23,608)
(850)
154)
{3511
(15.340)
{3.6411
{43.844}
12.916
62
(W1)
5,739
3.587
217
592
15,690
(350)
12.100
30,9C6
12.027
11,189
The CAP Debt Centre FurKI is used lo pay the salary of the Debl Centre Manager and other expenditure
incurred in the running of the Cenlre. From 1 Juty 2022 the church agreed to help fund the debt centre for tsvo
years, al £17,000 per year. from the Mission Support Fund. At the 1 January 2024 there was £12.753
remaining, due lo a pause in 2023 wthen there was a rc* vacarw, whi¢h was then used during 2024. It's v•m
reserves supported the Rmaining costs till the end of the year.
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RAYNERS LANE BAPT131 CHURCH
NOFFq I(} Illl_ FINANCIAL STATfMENTS
FOR IHE YEAR ENUED.11 DECEMBER 2024
{con1N￿*d)
The Fellowship Fund r8 used fcrf making payrnertj to P•OFrfe f•ciw financial hardship P•ymenlg af• mad•
Solely al the discretion of the minister
The Thank Ollenng represents monies colleded on the Churth •nnivernwy Thi•19 ar￿¢81ed lo mission or
Church aclwrties occording lo the donor's wish
Tre Spufic Donation Fund waj used Ic* a specrfrc donallon Ityward re￿4aceMent ol Church Red Cha
Other resln¢Xed funds rewesenl amounts coNecled In the year for mrision8. ch¥ilabl8 woth or
irKlIv￿v8l5 aTrJ pahj thereto.
15 ANALYSIS OF NET ASSETS BETWEEN FUNOS
Balance at 31 tlecember 2024
Tanglble
FixedAssets
Net Current
Asseeg(Liabililies)
Total
Restricted ftjr
un￿sInGled[uth1s..
Designated fvnds
General fuTrJ
6,464
1.457.241
112.547
163.425
282.436
1,￿9,788
163,425
1,739,677
1.457.241
Balance at 31 December 2023
Tangible
Net Ctsffent
FixèdAssots ASse￿(￿abl1ts1eSj
Total
Restricted funds
Unrestricted lunds."
Designated fvnds
General fu￿1
11,189
11,189
1.492.577
134,748
,184
236,121
1,627.325
9J.184
1.728,698
1.492.577
16 OPERATING LEASE COMMITMENTS
At the reporting end date the Church had oulslanding commitments for future minimum lease paymenls
under nOn-Can￿lIable oFerating leases. which full due as follows=
Equipment
2024
2023
Leases which expire=
Within one year
Between two lo five yea
207
1,797
207
207
Lease payments tharged to expenditure in the year
23
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RAYNERS LANE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
(contrn￿l)
17 OTHER COMMITMENTS
Mi•slon Support
The Church is commrtted lo supportirtrJ one mis8ionary family for the next yeaf ITr the 8um of £5.700 friyn
the General Fund.
CAP Debt C•nlro
The Church is commilled to making a payment of £6(K) a rnonlh lo Christians Against Poverty in 8ra(fford.
whilst running the CAP Debt Cenlre.
18 PENSIONS
Rayners Lane Baptist Church participates in a defined contribution scheme run by The People's Pension.
The pension costs charged lo the SOFA in the year are £2.554 (2023.. £4.109).
19 RELATED PARTY TRANSACTIONS
The custodian Trustee of the Church is the Bapts'st Union Corporation Limited which is charty number
249635, and which is controlled by the Baptist Union Counc41. The church is also a member of the Baptt8t
Union of Great Britain, and the London Baptist Association.
The Church made a donation lo the Baptist Union Home Mission Scheme as set out in Note 5.
The Church makes a monthly payment to Christians Against Poverty (CAP) charity registration number
1097217, for the supply of ser4i¢es for the running ofthe debt centre.
There was an oulslanding balan￿ owed by a Trustee of £150 due to an issue with an expense
overpayment.
The aggregale total of donations received frcffi Iwstees and related parties is £29.497 (2023.. £37,143)
Mission Costs set oul in Note 5 indude grants totallirwj £12,538 made to Mr Matthew and Mrs Rachel
McNulty lo assist their training and work. They are 50n and daughler-in4aw of Mr lan McNulty (Deacon until
7 July 2024). In addrtion. grants totalling £5,856 were made to London Cty Mission lo assist in funding the
training and fLrture work of Mr Joseph Pandian. husband of Mrs PS Mangayafkarasi (Deacon) and parent
of Mr A Joseph (Deacon from 7 July 2024). An honorarium of £255 was given to Mr Joseph Pandian for
preaching at a servi￿$ during the year.
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