## **Easthampstead Baptist Church**
## **Trustees's Report**
The trustee, of the charity presents the annual report together with the financial statements of the charity for the year ended 31 December 2025.
The financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
**Reference and Administrative Details Charity name** Easthampstead Baptist Church
**Charity Registration Number** 1129467 **Principal Office** South Hill Road Easthampstead Bracknell Berkshire RG12 7NS
**Names of the charity Trustees** Mr S Lace, Minister Ms P Marsh, Ministry Director Mr O Fawole, Church Secretary Mr R Lea, Treasurer Mr P Jones Ms J Darby Shearing Ms J Castelow-Sturges Mr A Ajayi-Obe Mr E T Chamanga
## **Bankers**
The Co-operative Bank PLC P.O. Box 250 Delf House Southway Skelmersdale WN8 6WT
**Page 1**
## **Easthampstead Baptist Church**
**T Trustees's Report**
**Independent Examiner** Kingcott Accountants Limited 19 Brockenhurst Road, Bracknell, Berkshire, RG12 9FJ
## **Structure, governance and management**
## **The charity**
Easthampstead Baptist Church was registered under a Constitution on 16 October 2008 with the registration number 1129467.
## **Recruitment and appointment of trustees**
The charity is controlled by its Constitution, which was agreed at a Church Meeting in October 2008, and put forward to the Charity Commission in mid-April 2009.
The governance of the church is as follows: whole church policy and issues are addressed at church meetings, which happen at least four times per year. At these, major decisions are made and, when required, Trustees, Church Secretary and Treasurer will be/are appointed. The Church Elders are responsible for spiritual oversight, policy and future direction. The Trustees are responsible for the development and general running of the church and this group consists of the Minister, Treasurer, Church Secretary and elected individuals from the church membership.
Induction and training for new trustees includes “on the job” coaching/mentoring and the requirement to read through and understand the Baptist Union Guideline Leaflet C15 which has been specifically written for Church Secretaries, Treasurers, Ministers, Elders and other Charity Trustees.
## **Organisational structure**
The Elders are responsible for the oversight of the Church’s vision. They keep under review the ministries and other activities of the church and consider any new proposals to ensure that they fit within the overall ethos and contribute to fulfilling vision of the church.
The Elders may from time to time make recommendations to the Trustees Team but as a group they have no direct decision-making powers. They also provide pastoral support to the Minister and assist him or her with matters of serious confidential pastoral concern, in which context only do they act independently of the Trustees Team.
Elders include the Minister; the remainder are appointed by the church meeting (as with appointments to the Trustees Team, the support of at least 2/3 of the members present and voting is required). Elders are nominated by the Trustees Team, usually in response to advice from the serving Elders. Currently there are three Elders in addition to the Minister.
**Page 2**
## **Easthampstead Baptist Church**
## **Trustee’s Report**
The Trustees are responsible for the overall leading and management of the church. In recent years, the increasing introduction of specific staff roles to lead individual areas of ministry from day-to-day has meant that the Trustees Team is primarily concerned with broader areas of oversight, staffing and financial management.
Trustees Team members are appointed by the Church Meeting at the AGM following a rigorous nomination process, usually for a period of three years. In the period prior to the AGM, members are asked to prayerfully consider whom they might nominate to serve on the Trustees Team. They will be advised of the number of vacancies and the names of any serving trustees who have reached the end of their term but are willing to stand again. Those individuals who receive at least seven nominations are then approached by the Minster who will tell them of their nomination and talk to them about the role, and their suitability for it before they prayerfully decide whether to allow their names to go forward. Although there is no limit on the time an individual may serve on this team, they must be actively re-appointed after their three-year term. There are currently nine members of the Trustees Team.
The Church Treasurer and the Church Secretary are nominated from the Trustees Team.
From time to time the Trustees will appoint sub-groups to advise them on specific topics, such as building work or staffing reviews.
Rev. Lace, Ms. Marsh, and Mr. Jones are the only remunerated Trustees.
## **Major risks and management of those risks**
_**Loss of premises and facilities** ;_ This is addressed by comprehensive insurance cover for its buildings, contents and liabilities _**Financial risk;**_ This is addressed by regular monitoring of income and expenditure, the requirement for a second signatory on cheques over £1000, and through approval and support of the budget by the membership.
_**Availability of people to undertake tasks and to lead activities within the Church;**_ This is addressed through a program of teaching, encouragement, and courses to help people identify, develop and apply their gifts.
## **Public benefit**
We continue to review the activities of the Church to identify ways in which we can provide a greater service to the community in which it is situated. The Church has continued to provide public benefit in numerous ways, and the work normally includes the following activities--
## **Storehouse**
For many years now we have run a ministry to the community that we call “Storehouse”. We accept donations of good quality furniture and household items. Where we know of someone who is in need (through our own contacts or referred to us by local agencies) we either give them needed items directly if we have them in stock or we use the “Storehouse Fund” to buy things such as white goods, clothing or hygiene items. The Storehouse fund comes from two specific Sunday offerings we have each year. We have a branded van that is used to collect and deliver items and in 2025 we saw significant demand for the help that Storehouse offers.
## **Page 3**
## **Easthampstead Baptist Church**
## **Trustee's Report**
## **Social Action Sundays**
These help to foster within the church a wider sense of community involvement than just talking about it. In effect, we are giving up something that we love to do to do something practical to help others.
The first of these Sunday mornings usually happens in late Spring when there is a “fifth Sunday” in the month. Rather than hold our usual services we head out in small teams to carry out local community projects. In 2025 this included litter picking, tidying up our public areas, gardening in a local youth housing scheme, and writing to persecuted Christians around the world. On the second occasion, in November, we held our “Shoe Box Sunday” when we dedicated our service time to filling shoe boxes in support of the Christian charity “Link to Hope” using items that individuals and the church itself had donated. This year we were delighted that one of our members personally went to Bulgaria to help deliver some of the Christmas boxes.
## **Local Agencies and Groups**
Because of our support for community projects and ministries such as Storehouse and the lunch clubs, the church is held in generally good regard by the local authorities and our local councillors. Local agencies frequently refer needy folk to us for help, and some hire our buildings for training and conferences. We have good relationships with the local police and PCSOs who sometimes attend our services.
Easthampstead Baptist Church also plays a full role in the ecumenical Bracknell churches group known as “Bracknell Christian Network” (BCN), which collectively supports the town centre pastoral group named ‘One Step Closer’. As well as engaging in the weekly Zoom meetings of the various church leaders in 2025, Easthampstead Baptist Church also hosted a quarterly breakfast prayer meeting for the group and our Minister, Rev. Simon Lace, is a member of the steering committee for the group.
In these ways, the trustees have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to the guidance issued by the charity Commission in respect of public benefit.
## **Objectives and activities**
## _**Objects and aims**_
The primary objective for the year was to fulfil the church’s stated purpose which is:
“To love God, to love people and to grow together to become more like Jesus” Each ministry in the church contributes towards that goal
Each year the church sets strategic objectives which are discussed and agreed between the Trustees and the Church Membership in the final quarter of the year for the year ahead. In 2025, the church reviewed our progress against the agreed 2024 objectives and formally agreed the following objectives for 2026 –
## **Page 4 Easthampstead Baptist Church**
## **Trustee's Report**
## **EBC OBJECTIVES 2026: ABIDING, FRUITFULNESS, ENVIRONMENT**
## **1. ABIDING (Being disciples)**
What will success look like? _Our personal relationships with God deepen._
- The number of people attending on Sundays increases from 90+ to 120+
- Additional Sunday meetings are introduced to focus on prayer and discipleship.
- Additional CYF midweek work is developed.
- Men’s Ministry continues with more events taking place.
- Women’s Ministry is developed with various events taking place.
- Philippa successfully completes the Recognised Local Minister pathway.
- Simon’s development on the Newly Accredited Minister pathway continues.
- People report that they continue to grow closer to God.
## **2.** _**FRUITFULNESS (Being fruitful)**_
_What will success look like? We are a people of good news, who bless, invite and disciple others._
- _**B lessing others:**_
- _The number of regular givers increases from 90 to 100+ people._
- _Our regular giving increases so that we meet our budget._
- _Sierra Leone: Visit from Abs takes place to encourage and support him and sustain our missional partnerships with DST, FCH and RRBC._
- _Our local ministries fourish and develop with more people attending/served by Storehouse, Food Pantry, Bacon Butty Club, EBC Cofee Mornings, Holiday at Home, Turkey & Tinsel, Soup & Sandwich etc, alongside our Sunday services._
- _Good news stories are shared on a regular basis._
- _Support for our Global Mission Partners continues._
- _Visiting ‘missionary’ preachers are invited to EBC_
- _We bless people through frontline discipleship and community events_
## **Page 5**
## **Easthampstead Baptist Church**
## **Trustee's Report**
## _**Being inviting:**_
- _We all intentionally make personal invitations to come to church._
- _The number of people attending our events increases markedly._
- _We invite people into our lives, to be salt and light for them._
- _**Discipling others:**_
- _Membership grows from 90 to 100+_
- _More people come forward for Baptism_
- _We intentionally disciple (and invite) people on our frontlines by our word and personal example._
- _We use our God-given gifts and abilities whole-heartedly to bless, afrm and encourage our whole church family._
## **3.** _**ENVIRONMENT (Being welcoming)**_
_What will success look like? We are known as a safe and welcoming environment for all._
## _**We are a safe place and a beacon of hope for vulnerable people:**_
- _EBC continues as a ‘Beacon Church’ and works to call out and correct inappropriate language/behaviours, in a balanced and equitable way._
- _EBC clearly afrms women across all areas of church life and supports women in ministry via BUGB/SCBA and ecumenical relationships._
- _EBC is recognised for treating all people with dignity and respect._
- _CAMEO is celebrated and promoted as a mission partner reaching local people with learning difculties._
- _Ongoing links with local agencies to support vulnerable people: Pilgrim Hearts, Berkshire Women’s Aid, BFBC (Mental Health team, Leaving Care team), Home-Start and others_
- _EBC is (and is seen to be) accessible, welcoming and afrming of people of all abilities and ethnicities across all areas of church life._
- _**Our physical and digital environments keep improving:**_
- _‘EBC Online’: Engagement increases across our social media and website._
- _Subject to fnances, priority capital (environments) projects proceed._
**Page 6**
## **Easthampstead Baptist Church**
## **Trustee's Report**
## **Church Ministries**
During 2025, we continued our Sunday services and weekday activities. We also overhauled our website and upgraded our social media presence to reach out more widely, especially mindful of younger people. Having completed his formal process of ministerial formation at Regent’s Park College, Oxford, our Minister, Rev. Simon Lace, was formally ordained as a nationally accredited Baptist Minister on August 4[th] 2024 and in 2025 completed his first year of continuing ministerial development (CMD) as a Newly Accredited Minister (NAM). Our Ministries Director, Philippa Marsh, continued her own formal development with the Baptist Union of Great Britain on her path to becoming a Locally Recognised Minister, completing year 1 of this two year programme.
## **Mission Support**
The church remains committed to supporting churches and other Christian organisations, both in the UK and overseas. Support is given in terms of finance and leadership support.
## **Sierra Leone**
Our work with charities and our partner church in Sierra Leone continues and in 2025 a team of volunteers went out to Africa to visit our key Mission leader, Dr. Abdulai Dumbuya, on a 10-day visit to encourage him, assess progress and the need for additional support, and to foster our relationships with key supporters on the ground, including Regent Road Baptist Church in Freetown. Throughout the year we stayed in constant touch with these key contacts, offering financial support and pastoral encouragement as required.
## **Financial review**
During the year ended 31 December 2025 the church had a total income of £326,575 (2024: £353,547). This total included: offerings and gifts - £170,296 (2024: £184,759); income tax recoverable - £41,409 (2024: £41,850); pastoral needs - £7,218 (2024: £5,118); other causes - £15,012 (2024: £7,555); miscellaneous donations - £5,070 (2024: £765); charitable activities £15,012 (2024: £19,177); church lettings - £70,667 (2024: £91,973); bank interest - £1,891(2024: £2,352). Total Expenditure for the year was £358,070 (2024: £333,481). Of this total, significant costs were: ministry direct costs - £174,126
(2024: £170,275); missionary & charitable giving direct costs - £45,693 (2024: £33,362); support costs - £94,191 (2024: £86,387); governance costs - £3,240 (2024: £5,250)
## _**Policy on reserves**_
The Church aims to keep minimum reserves of approximately 10% of its annual expenditure. This is partly to cover any excess of expenditure over income, provision for cash flow fluctuations, and so that the Church may meet commitments under contract e.g. to employees, for a reasonable notice period, if it is unable to continue to function. At the year end, the charity held unrestricted reserves of £614,906 (2024: £458,289), designated reserves of £23,233 (2024: £20,760), and restricted reserves of £15,989 (2024: £206,574). The designated fund balance is held for ministry activities and works needed at the church. It has been considered that the church restricted building fund should have been an unrestricted fund, once the building work was completed. There is still £8,227 held in a Baptist Union trust fund for future building work. £3,356 (2024: £6,891) is for costs relating to Storehouse, £1,555 (2024: £1,555) is held for cost related to supporting Bracknell Christian Network, FCH £1,500 other restricted donations amount to £1,351 (2024: £1,823)
## **Page 7**
## **Easthampstead Baptist Church**
## **Trustee's Report**
## **Statement of trustee's responsibilities**
The trustees are responsible for preparing the trustee's report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the financial information included on the charity's website.
The annual report was approved by the trustees of the charity on 2[nd] April 2026 and signed on its behalf by:
......................................... Mr R Lea Trustee
**Page 8**
**Easthampstead Baptist Church**
## **STATEMENT OF FINANCIAL ACTIVITIES**
For the Year Ended 31st December 2025
|Notes
**Income and endowments from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
Total income
**Expenditure on charitable activities:**
Charitable activities
6
Other expenditure
7
Total expenditure
**Net income (expenditure)**
**Transfers between funds**
Reconciliation of funds
**Total funds brought forward**
**Total funds carried forward**
12|Unrestricted
Funds
£
228,773
15,012
70,667
1,670
316,122
303,786
40,820
344,606|Restricted
Funds
£
10,232
-
-
221
10,453
13,464
-
13,464|**2025**
Total
Funds
£
239,005
15,012
70,667
1,891
326,575
317,250
40,820
358,070
(31,495)|**2024**
Total
Funds
£
240,045
19,177
91,973
2,352|
|---|---|---|---|---|
|||||353,547|
|||||295,274
38,207|
|||||333,481|
|||||20,066|
||(28,484)|(3,011)|||
||||||
||187,574|(187,574)|-|-|
||||-|-|
||479,049|206,574|685,623|665,557|
||638,139|15,989|654,128||
|||||685,623|
Page 9
**Easthampstead Baptist Church**
## **BALANCE SHEET**
## As at 31st December 2025
|Notes
**Fixed assets**
Tangible assets
9
**Current assets**
Debtors
10
Bank accounts
11
**Liabilities:**
**Creditors:amounts falling due within one year**
Creditors
12
**Net current assets**
**Total net assets**
**The funds of the charity**
Restricted funds
13
Unrestricted funds
13
**Total charity funds**|£
£
552,884
9,876
99,145
109,021
(7,777)
101,244
654,128
15,989
638,139
654,128
**2025**|£
551,750
23,498
119,447
142,945
(9,072)
133,873
685,623
206,574
479,049
685,623
**2024**|£
551,750
23,498
119,447
142,945
(9,072)
133,873
685,623
206,574
479,049
685,623
**2024**|
|---|---|---|---|
||||685,623|
||||206,574
479,049|
||||685,623|
Approved by the trustees and signed on its behalf by
TRUSTEE Mr R Lea
Date
The notes on pages 11 to 19 form an integral part of these financial statements
Page 10
**Easthampstead Baptist Church**
For the Year Ended 31st December 2025
## **NOTES TO FINANCIAL STATEMENTS**
## 1 ACCOUNTING POLICIES
The following are accounting policies considered material in relation to the charity's accounts.
## **Accounting convention**
The financial statements have been prepared on the accruals basis under the historical cost convention and in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FRS102.
## **Basis of preparation**
The objectives of the charity are to advance the Christian religion, relieve poverty, hardship and distress and to advance education. The charity meets the definition of a public entity under FRS102.
## **Grants receivable**
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached and are yet to be me, the income is recognised as a liability and included in the balance sheet as deferred income to be released.
## **Tax reclaims on donations and gifts**
Gift aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid recovered on a donation is considered to be part of that gift and is treated as an addition to the same funds as the initial donation unless the donor or the terms of the appeal have specified otherwise.
## **Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources.
## **Governance and support costs**
Support and governance costs incurred are apportioned across the charitable activities based on the time support staff spend working on each one. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
## **Taxation**
The charity is a registered charity and is exempt from income tax under section 521-536 of the income tax act 2007 (ITA 2007). This is subject to the condition that income is applied for charitable purposes. Trading activities are considered to be carried out for the primary purposes of the charity.
It is also exempt under section 256 of the Taxation of Chargeable Gains Act on its capital gains. VAT which cannot be fully recovered, is reported as part of the expenditure to which it relates.
Page 11
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS (continued)**
For the Year Ended 31st December 2025
1 ACCOUNTING POLICIES (continued)
## **Tangible fixed assets**
All assets costing more than £1,000 are capitalised and valued at historical cost.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual values, over their expected useful econcomic life as follows: Buildings 2% and 1% on cost Fittings and equipment 10% on cost
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
## **Cash and cash equivalents**
These comprises cash on hand and call deposits, and other highky liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Creditors**
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
## **Fund structure**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
Designated funds represent funds earmarked for specific reasons as decied by the trustees. Further explanation of the nature and purpose of each fund is included in the financial statements. Restricted funds can only be used for a particular restricted purposes within the objects of the charity. Restrictons arise when specified by the donor or when funds are raise for particular purposes.
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme. Contributions for the year are charged to the SoFA in the period to which they relate.
## **Intangible income**
A valuation has not been made of the benefit to the charity of voluntary services.
Page 12
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS**
For the Year Ended 31st December 2025
## 2 INCOME FROM DONATIONS AND LEGACIES
|Offerings and gifts
Income tax recoverable
Social action-storehouse
Tear Fund
Link to Hope
Sierra Leone trip
Homestart
General mission support
Misc donations, gifts & sundries
Designated gift day funds
(part of unrestricted funds)|Unrestricted
Restricted
Funds
Funds
£
£
170,296
-
39,895
1,514
-
7,218
-
-
-
-
11,431
-
-
-
3,581
-
3,570
1,500
228,773
10,232
17,761|**2025**
Total
Funds
£
170,296
41,409
7,218
-
-
11,431
-
3,581
5,070
239,005
17,761|**2024**
Total
Funds
£
184,759
41,850
5,118
794
292
5,125
184
1,158
765|
|---|---|---|---|
||||240,045|
||||27,680|
## 3 INCOME FROM CHARITABLE ACTIVITIES
|Catering
Children and youth
Older persons work
INCOME FROM OTHER TRADING ACTIVITIES
Church lettings
INVESTMENT INCOME
Restricted
Funds
£
Interest receivable on bank deposits
221
221|Unrestricted
Fund
£
1,670
1,670|**2025**
Unrestricted
Funds
£
11,187
628
3,197
15,012
**2025**
Unrestricted
Funds
£
70,667
70,667
**2025**
Total
Funds
£
1,891
1,891|**2024**
Unrestricted
Funds
£
12,817
1,388
4,972|
|---|---|---|---|
||||19,177|
||||**2024**
Unrestricted
Funds
£
91,973|
|Church lettings
INVESTMENT INCOME
Interest receivable on bank deposits||||
||||91,973|
||||**2024**
Total
Funds
£
2,352|
||||2,352|
## 4 INCOME FROM OTHER TRADING ACTIVITIES
## 5 INVESTMENT INCOME
Page 13
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS**
For the Year Ended 31st December 2025
## 6 EXPENDITURE ON CHARITABLE ACTIVITIES
|**by fund**
Unrestricted
Restricted
Funds
Funds
£
£
Missionary and charitable giving
6.1
40,568
5,125
Ministry Activites
6.2
165,787
8,339
Allocated support costs
6.3
97,431
-
303,786
13,464
Designated gift day funds
(part of unrestricted funds)
15,288
**by activity (analysed below)**
Activity
Activity
Undertaken
Support
Directly
Costs (6.3)
£
£
Missionary and charitable giving
6.1
45,693
1,166
Ministry
6.2
174,126
96,265
219,819
97,431|**2025**
Total
Funds
£
45,693
174,126
97,431
317,250
15,288
**2025**
Total
Funds
£
46,859
270,391
317,250|**2024**
Total
Funds
£
33,362
170,275
91,637|
|---|---|---|
|||295,274|
|||9,868|
|||**2024**
Total
Funds
£
34,360
260,914|
|||295,274|
Included in the expenditure analysed above, there are governance costs of £3,240 (2024 £5,250) which relate directly to charitable activities.
## 6.1 ANALYSIS OF DIRECT EXPENDITURE ON MISSIONARY AND CHARITABLE GIVING
|**by fund**
BU Home Mission
Tear Fund-general
Link to Hope-Cmas shoeboxes
Dorothy Springer Trust
Storehouse
Mission support-Sierra Leone
Mission support-general
Homestart
Others|Unrestricted
Restricted
Funds
Funds
£
£
2,500
-
1,200
-
-
-
14,420
-
-
16,076
5,125
3,041
-
-
-
3,331
-
40,568
5,125|**2025**
Total
Funds
£
2,500
1,200
-
14,420
-
21,201
3,041
-
3,331
45,693|**2024**
Total
Funds
£
2,500
2,494
301
14,000
1,772
2,761
4,817
184
4,533|
|---|---|---|---|
||||33,362|
Page 14
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS**
For the Year Ended 31st December 2025
## 6.2 ANALYSIS OF EXPENDITURE ON DIRECT MINISTRY ACTIVITIES
|Trustees' remuneration
-Trustees' social security/pension
Wages and salaries-gen assistant
-Social security costs/pension
Travel costs
Conferences and training
Evangelism, publicity,social media
Social Media
Website costs
Affiliation fees and worship costs
Catering
Youth and children
Older persons work
Storehouse
Ministry materials/service exps
Ministry unto church
Hall Hire costs
Refresh café running costs
Gift day 2023
Gift day 2024
Gift day 2025
Berkshire Christian network
Sundries
TOTAL
Designated gift day funds
(part of unrestricted funds)|Unrestricted
Funds
£
88,666
7,480
20,419
471
662
1,564
3,907
9,000
1,022
486
5,809
809
2,721
-
2,157
2,831
1,809
-
-
15,288
-
-
686
165,787
9,868
9,868|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
7,867
-
-
-
-
-
-
-
-
472
8,339
-
-|**2025**
Total
Funds
£
88,666
7,480
20,419
471
662
1,564
3,907
9,000
1,022
486
5,809
809
2,721
7,867
2,157
2,831
1,809
-
-
15,288
-
-
1,158
174,126
9,868
9,868|**2024**
Unrestricted
Funds
£
79,790
8,387
28,343
319
947
4,676
3,861
-
1,122
2,331
7,714
1,918
2,862
8,494
12
3,224
833
4,022
8,938
930
-
20
1,532|
|---|---|---|---|---|
|||||170,275|
|||||9,868|
|||||9,868|
Page 15
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS**
For the Year Ended 31st December 2025
## 6.3 ANALYSIS OF SUPPORT COSTS AND GOVERNANCE COSTS
|**Support costs**
Heat, light, power and water
Insurance
Maintenance
Cleaner salaries
Depreciation
Replacement /small equipment
IT
Office and administration costs
HR Consultancy
Environment manager salaries
-Social security/pension costs
**Governance costs**
Independent Examiner's remuneration|Unrestricted
Funds
£
3,427
3,403
20,561
12,575
12,585
2,458
5,430
6,733
2,311
23,072
1,636
94,191
3,240
97,431|Restricted
Funds
£
-
-
-
-
-|**2025**
Total
Funds
£
3,427
3,403
20,561
12,575
12,585
2,458
5,430
6,733
2,311
23,072
1,636
94,191
3,240
97,431|**2024**
Unrestricted
Funds
£
5,266
3,297
12,112
12,673
13,379
1,844
7,924
7,278
3,051
18,107
1,456|
|---|---|---|---|---|
|||||86,387
5,250|
|||||91,637|
## 7 OTHER EXPENDITURE
|Wages and salaries-Lettings/finance
Social security & pension
Light and heat
Other costs|**2025**
Unrestricted
Funds
£
32,022
2,536
5,141
1,121
40,820|**2024**
Unrestricted
Funds
£
31,089
2,769
3,536
813|
|---|---|---|
|||38,207|
## 8 GOING CONCERN
There are no material uncertainties about the charity's ability to continue as a going concern.
Page 16
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS**
For the Year Ended 31st December 2025
|9
10|TANGIBLE FIXED ASSETS
Land and
Furniture and
Buildings
Equipment
£
£
**Cost**
At beginning of the year
778,920
100,730
Additions
13,719
792,639
100,730
**Depreciation**
At beginning of the year
231,977
95,923
Charge for year
11,466
1,119
243,443
97,042
**Net book value**
549,196
3,688
At the end of last year
546,943
4,807
DEBTORS
Prepayments
Other debtors
Total debtors
Cash and cash equivalents
Cash at bank
Other cash and cash equivalents
CREDITORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
Pension scheme creditor
Accruals
Other creditors
Total creditors|Furniture and
Equipment
£
100,730|Furniture and
Equipment
£
100,730|**2025**
Total
£
879,650
13,719
893,369
327,900
12,585
340,485
552,884
551,750
**2025**
£
-
9,876
9,876
**2025**
£
98,995
150
99,145
**2025**
£
-
4,050
3,727
7,777|**2024**
£
7,701
15,797|
|---|---|---|---|---|---|
|||100,730||||
|||95,923
1,119||||
|||97,042||||
|||3,688||||
|||4,807||||
|11||||||
||||||23,498|
||||||**2024**
£
119,297
150|
|12||||||
||||||119,447|
||||||**2024**
£
62
5,250
3,760|
||||||9,072|
There was no provision for grant commitments during the year.
Page 17
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS**
For the Year Ended 31st December 2025
## 13 FUNDS
|**Unrestricted funds**
**Unrestricted designated funds**
Gift day 2024
Gift day 2025
Designated
**Total unrestricted funds**
Church building fund
Sierra Leone
BU Trust fund
Storehouse (social action)
Freetown Cheshire Home (FCH)
Berkshire Christian Network
Other donations
**Total restricted funds**
**Total funds**|Opening
Balance
£
458,289|Movements in funds
Incoming/
Transfers
Outgoing
£
£
(30,957)
187,574|Movements in funds
Incoming/
Transfers
Outgoing
£
£
(30,957)
187,574|Closing
Balance
£
614,906|
|---|---|---|---|---|
||20,760
-|(15,038)
17,511||5,722
17,511|
||20,760|2,473|-|23,233|
||479,049
182,420
5,125
8,760
6,891
-
1,555
1,823
206,574
685,623|(28,484)
(5,125)
221
865
1,500
(472)
(3,011)
(31,495)|187,574
(182,420)
(754)
(4,400)
(187,574)
-|638,139|
|||||-
-
8,227
3,356
1,500
1,555
1,351|
|||||15,989|
|||||654,128|
## Unrestricted funds
Unrestricted funds are available to be spent for any of the purposes of the charity.
## Restricted funds
The Church Building Fund represents sums given since 1995 to fund the development of the church premises, which was completed in 1997, and to pay off the money borrowed at that time to finance the development. The premises are now considered unrestricted.
The other small restricted fund balances are held for the purposes described in the headings.
## Designated funds
These funds relate to monies raised during the annual Gift Day's which were then set aside for specific purposes depending on the yearly requirements.
## 14 ANALYSIS OF NET ASSETS BETWEEN FUNDS
|Tangible fixed assets
Current Assets
Current liabilities|Unrestricted
Unrestricted
Designated
Fund
Fund
£
£
552,884
-
69,799
23,233
(7,777)
-
614,906
23,233|Restricted
Funds
£
-
15,989
15,989|**2025**
Total
Funds
£
552,884
109,021
(7,777)|
|---|---|---|---|
||||654,128|
Page 18
**Easthampstead Baptist Church**
For the Year Ended 31st December 2025
## **NOTES TO FINANCIAL STATEMENTS**
## 15 TRUSTEES REMUNERATION
Total employment benefits including employer pension cotributions of the key management personnel were £90,889 (2024:£81,809).
The minister and trustee, Mr S. Lace, received £50,000 (2024 £46,422). The ministry director and trustee, Mrs P Marsh, received £38,666 (2024:£33,367). Mr P Jones the environment manager received £23,072.
The total pension contributions from the church for the Senior Minister was £1,313 (2024 £1,011) No pension contributions were outstanding at the balance sheet date.
## 16 STAFF COSTS
|The aggregate payroll costs were as follows:
Wages and salaries
Social security costs
Pension costs|**2025**
176,754
8,369
3,816
188,939|**2024**
155,725
9,455
3,476|
|---|---|---|
|||168,656|
The monthly average number of persons (including senior management/leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
|Ministry
Upkeep of church premises|**2025**
**2024**
No
No
4
4
1
1|
|---|---|
||5
5|
No employees received employee benefits (excluding employer pension costs) in excess of £60,000 (2024:none).
No other trustees nor any person connected with them received any remunerations or benefits during the year.
The value of voluntary help is not included in the accounts.
## 17 RELATED CHARITIES
The custodian trustee of the church is the Baptist Union Corporation Limited (charity number 249635)+B649, which is controlled by the Baptist Union Council. The church is also a member of the Baptist Union of Great Britain, and the Southern Counties Regional Baptist Association. The church made donations to the Baptist Union Home Mission Scheme as set out in note 6.1.
## 18 CHANGES TO ACCOUNTING POLICIES
None this year
Page 19
**Easthampstead Baptist Church**
## **STATEMENT OF FINANCIAL ACTIVITIES**
For the Year Ended 31st December 2025
|Notes
**Income and endowments from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
Total income
**Expenditure on charitable activities:**
Charitable activities
6
Other expenditure
7
Total expenditure
**Net income (expenditure)**
**Transfers between funds**
Reconciliation of funds
**Total funds brought forward**
**Total funds carried forward**
12|Unrestricted
Funds
£
228,773
15,012
70,667
1,670
316,122
303,786
40,820
344,606|Restricted
Funds
£
10,232
-
-
221
10,453
13,464
-
13,464|**2025**
Total
Funds
£
239,005
15,012
70,667
1,891
326,575
317,250
40,820
358,070
(31,495)|**2024**
Total
Funds
£
240,045
19,177
91,973
2,352|
|---|---|---|---|---|
|||||353,547|
|||||295,274
38,207|
|||||333,481|
|||||20,066|
||(28,484)|(3,011)|||
||||||
||187,574|(187,574)|-|-|
||||-|-|
||479,049|206,574|685,623|665,557|
||638,139|15,989|654,128||
|||||685,623|
Page 9
**Easthampstead Baptist Church**
## **BALANCE SHEET**
## As at 31st December 2025
|Notes
**Fixed assets**
Tangible assets
9
**Current assets**
Debtors
10
Bank accounts
11
**Liabilities:**
**Creditors:amounts falling due within one year**
Creditors
12
**Net current assets**
**Total net assets**
**The funds of the charity**
Restricted funds
13
Unrestricted funds
13
**Total charity funds**|£
£
552,884
9,876
99,145
109,021
(7,777)
101,244
654,128
15,989
638,139
654,128
**2025**|£
551,750
23,498
119,447
142,945
(9,072)
133,873
685,623
206,574
479,049
685,623
**2024**|£
551,750
23,498
119,447
142,945
(9,072)
133,873
685,623
206,574
479,049
685,623
**2024**|
|---|---|---|---|
||||685,623|
||||206,574
479,049|
||||685,623|
Approved by the trustees and signed on its behalf by
TRUSTEE Mr R Lea
Date
The notes on pages 11 to 19 form an integral part of these financial statements
Page 10
**Easthampstead Baptist Church**
For the Year Ended 31st December 2025
## **NOTES TO FINANCIAL STATEMENTS**
## 1 ACCOUNTING POLICIES
The following are accounting policies considered material in relation to the charity's accounts.
## **Accounting convention**
The financial statements have been prepared on the accruals basis under the historical cost convention and in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FRS102.
## **Basis of preparation**
The objectives of the charity are to advance the Christian religion, relieve poverty, hardship and distress and to advance education. The charity meets the definition of a public entity under FRS102.
## **Grants receivable**
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached and are yet to be me, the income is recognised as a liability and included in the balance sheet as deferred income to be released.
## **Tax reclaims on donations and gifts**
Gift aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid recovered on a donation is considered to be part of that gift and is treated as an addition to the same funds as the initial donation unless the donor or the terms of the appeal have specified otherwise.
## **Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources.
## **Governance and support costs**
Support and governance costs incurred are apportioned across the charitable activities based on the time support staff spend working on each one. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
## **Taxation**
The charity is a registered charity and is exempt from income tax under section 521-536 of the income tax act 2007 (ITA 2007). This is subject to the condition that income is applied for charitable purposes. Trading activities are considered to be carried out for the primary purposes of the charity.
It is also exempt under section 256 of the Taxation of Chargeable Gains Act on its capital gains. VAT which cannot be fully recovered, is reported as part of the expenditure to which it relates.
Page 11
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS (continued)**
For the Year Ended 31st December 2025
1 ACCOUNTING POLICIES (continued)
## **Tangible fixed assets**
All assets costing more than £1,000 are capitalised and valued at historical cost.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual values, over their expected useful econcomic life as follows: Buildings 2% and 1% on cost Fittings and equipment 10% on cost
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
## **Cash and cash equivalents**
These comprises cash on hand and call deposits, and other highky liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Creditors**
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
## **Fund structure**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
Designated funds represent funds earmarked for specific reasons as decied by the trustees. Further explanation of the nature and purpose of each fund is included in the financial statements. Restricted funds can only be used for a particular restricted purposes within the objects of the charity. Restrictons arise when specified by the donor or when funds are raise for particular purposes.
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme. Contributions for the year are charged to the SoFA in the period to which they relate.
## **Intangible income**
A valuation has not been made of the benefit to the charity of voluntary services.
Page 12
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS**
For the Year Ended 31st December 2025
## 2 INCOME FROM DONATIONS AND LEGACIES
|Offerings and gifts
Income tax recoverable
Social action-storehouse
Tear Fund
Link to Hope
Sierra Leone trip
Homestart
General mission support
Misc donations, gifts & sundries
Designated gift day funds
(part of unrestricted funds)|Unrestricted
Restricted
Funds
Funds
£
£
170,296
-
39,895
1,514
-
7,218
-
-
-
-
11,431
-
-
-
3,581
-
3,570
1,500
228,773
10,232
17,761|**2025**
Total
Funds
£
170,296
41,409
7,218
-
-
11,431
-
3,581
5,070
239,005
17,761|**2024**
Total
Funds
£
184,759
41,850
5,118
794
292
5,125
184
1,158
765|
|---|---|---|---|
||||240,045|
||||27,680|
## 3 INCOME FROM CHARITABLE ACTIVITIES
|Catering
Children and youth
Older persons work
INCOME FROM OTHER TRADING ACTIVITIES
Church lettings
INVESTMENT INCOME
Restricted
Funds
£
Interest receivable on bank deposits
221
221|Unrestricted
Fund
£
1,670
1,670|**2025**
Unrestricted
Funds
£
11,187
628
3,197
15,012
**2025**
Unrestricted
Funds
£
70,667
70,667
**2025**
Total
Funds
£
1,891
1,891|**2024**
Unrestricted
Funds
£
12,817
1,388
4,972|
|---|---|---|---|
||||19,177|
||||**2024**
Unrestricted
Funds
£
91,973|
|Church lettings
INVESTMENT INCOME
Interest receivable on bank deposits||||
||||91,973|
||||**2024**
Total
Funds
£
2,352|
||||2,352|
## 4 INCOME FROM OTHER TRADING ACTIVITIES
## 5 INVESTMENT INCOME
Page 13
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS**
For the Year Ended 31st December 2025
## 6 EXPENDITURE ON CHARITABLE ACTIVITIES
|**by fund**
Unrestricted
Restricted
Funds
Funds
£
£
Missionary and charitable giving
6.1
40,568
5,125
Ministry Activites
6.2
165,787
8,339
Allocated support costs
6.3
97,431
-
303,786
13,464
Designated gift day funds
(part of unrestricted funds)
15,288
**by activity (analysed below)**
Activity
Activity
Undertaken
Support
Directly
Costs (6.3)
£
£
Missionary and charitable giving
6.1
45,693
1,166
Ministry
6.2
174,126
96,265
219,819
97,431|**2025**
Total
Funds
£
45,693
174,126
97,431
317,250
15,288
**2025**
Total
Funds
£
46,859
270,391
317,250|**2024**
Total
Funds
£
33,362
170,275
91,637|
|---|---|---|
|||295,274|
|||9,868|
|||**2024**
Total
Funds
£
34,360
260,914|
|||295,274|
Included in the expenditure analysed above, there are governance costs of £3,240 (2024 £5,250) which relate directly to charitable activities.
## 6.1 ANALYSIS OF DIRECT EXPENDITURE ON MISSIONARY AND CHARITABLE GIVING
|**by fund**
BU Home Mission
Tear Fund-general
Link to Hope-Cmas shoeboxes
Dorothy Springer Trust
Storehouse
Mission support-Sierra Leone
Mission support-general
Homestart
Others|Unrestricted
Restricted
Funds
Funds
£
£
2,500
-
1,200
-
-
-
14,420
-
-
16,076
5,125
3,041
-
-
-
3,331
-
40,568
5,125|**2025**
Total
Funds
£
2,500
1,200
-
14,420
-
21,201
3,041
-
3,331
45,693|**2024**
Total
Funds
£
2,500
2,494
301
14,000
1,772
2,761
4,817
184
4,533|
|---|---|---|---|
||||33,362|
Page 14
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS**
For the Year Ended 31st December 2025
## 6.2 ANALYSIS OF EXPENDITURE ON DIRECT MINISTRY ACTIVITIES
|Trustees' remuneration
-Trustees' social security/pension
Wages and salaries-gen assistant
-Social security costs/pension
Travel costs
Conferences and training
Evangelism, publicity,social media
Social Media
Website costs
Affiliation fees and worship costs
Catering
Youth and children
Older persons work
Storehouse
Ministry materials/service exps
Ministry unto church
Hall Hire costs
Refresh café running costs
Gift day 2023
Gift day 2024
Gift day 2025
Berkshire Christian network
Sundries
TOTAL
Designated gift day funds
(part of unrestricted funds)|Unrestricted
Funds
£
88,666
7,480
20,419
471
662
1,564
3,907
9,000
1,022
486
5,809
809
2,721
-
2,157
2,831
1,809
-
-
15,288
-
-
686
165,787
9,868
9,868|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
7,867
-
-
-
-
-
-
-
-
472
8,339
-
-|**2025**
Total
Funds
£
88,666
7,480
20,419
471
662
1,564
3,907
9,000
1,022
486
5,809
809
2,721
7,867
2,157
2,831
1,809
-
-
15,288
-
-
1,158
174,126
9,868
9,868|**2024**
Unrestricted
Funds
£
79,790
8,387
28,343
319
947
4,676
3,861
-
1,122
2,331
7,714
1,918
2,862
8,494
12
3,224
833
4,022
8,938
930
-
20
1,532|
|---|---|---|---|---|
|||||170,275|
|||||9,868|
|||||9,868|
Page 15
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS**
For the Year Ended 31st December 2025
## 6.3 ANALYSIS OF SUPPORT COSTS AND GOVERNANCE COSTS
|**Support costs**
Heat, light, power and water
Insurance
Maintenance
Cleaner salaries
Depreciation
Replacement /small equipment
IT
Office and administration costs
HR Consultancy
Environment manager salaries
-Social security/pension costs
**Governance costs**
Independent Examiner's remuneration|Unrestricted
Funds
£
3,427
3,403
20,561
12,575
12,585
2,458
5,430
6,733
2,311
23,072
1,636
94,191
3,240
97,431|Restricted
Funds
£
-
-
-
-
-|**2025**
Total
Funds
£
3,427
3,403
20,561
12,575
12,585
2,458
5,430
6,733
2,311
23,072
1,636
94,191
3,240
97,431|**2024**
Unrestricted
Funds
£
5,266
3,297
12,112
12,673
13,379
1,844
7,924
7,278
3,051
18,107
1,456|
|---|---|---|---|---|
|||||86,387
5,250|
|||||91,637|
## 7 OTHER EXPENDITURE
|Wages and salaries-Lettings/finance
Social security & pension
Light and heat
Other costs|**2025**
Unrestricted
Funds
£
32,022
2,536
5,141
1,121
40,820|**2024**
Unrestricted
Funds
£
31,089
2,769
3,536
813|
|---|---|---|
|||38,207|
## 8 GOING CONCERN
There are no material uncertainties about the charity's ability to continue as a going concern.
Page 16
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS**
For the Year Ended 31st December 2025
|9
10|TANGIBLE FIXED ASSETS
Land and
Furniture and
Buildings
Equipment
£
£
**Cost**
At beginning of the year
778,920
100,730
Additions
13,719
792,639
100,730
**Depreciation**
At beginning of the year
231,977
95,923
Charge for year
11,466
1,119
243,443
97,042
**Net book value**
549,196
3,688
At the end of last year
546,943
4,807
DEBTORS
Prepayments
Other debtors
Total debtors
Cash and cash equivalents
Cash at bank
Other cash and cash equivalents
CREDITORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
Pension scheme creditor
Accruals
Other creditors
Total creditors|Furniture and
Equipment
£
100,730|Furniture and
Equipment
£
100,730|**2025**
Total
£
879,650
13,719
893,369
327,900
12,585
340,485
552,884
551,750
**2025**
£
-
9,876
9,876
**2025**
£
98,995
150
99,145
**2025**
£
-
4,050
3,727
7,777|**2024**
£
7,701
15,797|
|---|---|---|---|---|---|
|||100,730||||
|||95,923
1,119||||
|||97,042||||
|||3,688||||
|||4,807||||
|11||||||
||||||23,498|
||||||**2024**
£
119,297
150|
|12||||||
||||||119,447|
||||||**2024**
£
62
5,250
3,760|
||||||9,072|
There was no provision for grant commitments during the year.
Page 17
**Easthampstead Baptist Church**
## **NOTES TO FINANCIAL STATEMENTS**
For the Year Ended 31st December 2025
## 13 FUNDS
|**Unrestricted funds**
**Unrestricted designated funds**
Gift day 2024
Gift day 2025
Designated
**Total unrestricted funds**
Church building fund
Sierra Leone
BU Trust fund
Storehouse (social action)
Freetown Cheshire Home (FCH)
Berkshire Christian Network
Other donations
**Total restricted funds**
**Total funds**|Opening
Balance
£
458,289|Movements in funds
Incoming/
Transfers
Outgoing
£
£
(30,957)
187,574|Movements in funds
Incoming/
Transfers
Outgoing
£
£
(30,957)
187,574|Closing
Balance
£
614,906|
|---|---|---|---|---|
||20,760
-|(15,038)
17,511||5,722
17,511|
||20,760|2,473|-|23,233|
||479,049
182,420
5,125
8,760
6,891
-
1,555
1,823
206,574
685,623|(28,484)
(5,125)
221
865
1,500
(472)
(3,011)
(31,495)|187,574
(182,420)
(754)
(4,400)
(187,574)
-|638,139|
|||||-
-
8,227
3,356
1,500
1,555
1,351|
|||||15,989|
|||||654,128|
## Unrestricted funds
Unrestricted funds are available to be spent for any of the purposes of the charity.
## Restricted funds
The Church Building Fund represents sums given since 1995 to fund the development of the church premises, which was completed in 1997, and to pay off the money borrowed at that time to finance the development. The premises are now considered unrestricted.
The other small restricted fund balances are held for the purposes described in the headings.
## Designated funds
These funds relate to monies raised during the annual Gift Day's which were then set aside for specific purposes depending on the yearly requirements.
## 14 ANALYSIS OF NET ASSETS BETWEEN FUNDS
|Tangible fixed assets
Current Assets
Current liabilities|Unrestricted
Unrestricted
Designated
Fund
Fund
£
£
552,884
-
69,799
23,233
(7,777)
-
614,906
23,233|Restricted
Funds
£
-
15,989
15,989|**2025**
Total
Funds
£
552,884
109,021
(7,777)|
|---|---|---|---|
||||654,128|
Page 18
**Easthampstead Baptist Church**
For the Year Ended 31st December 2025
## **NOTES TO FINANCIAL STATEMENTS**
## 15 TRUSTEES REMUNERATION
Total employment benefits including employer pension cotributions of the key management personnel were £90,889 (2024:£81,809).
The minister and trustee, Mr S. Lace, received £50,000 (2024 £46,422). The ministry director and trustee, Mrs P Marsh, received £38,666 (2024:£33,367). Mr P Jones the environment manager received £23,072.
The total pension contributions from the church for the Senior Minister was £1,313 (2024 £1,011) No pension contributions were outstanding at the balance sheet date.
## 16 STAFF COSTS
|The aggregate payroll costs were as follows:
Wages and salaries
Social security costs
Pension costs|**2025**
176,754
8,369
3,816
188,939|**2024**
155,725
9,455
3,476|
|---|---|---|
|||168,656|
The monthly average number of persons (including senior management/leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
|Ministry
Upkeep of church premises|**2025**
**2024**
No
No
4
4
1
1|
|---|---|
||5
5|
No employees received employee benefits (excluding employer pension costs) in excess of £60,000 (2024:none).
No other trustees nor any person connected with them received any remunerations or benefits during the year.
The value of voluntary help is not included in the accounts.
## 17 RELATED CHARITIES
The custodian trustee of the church is the Baptist Union Corporation Limited (charity number 249635)+B649, which is controlled by the Baptist Union Council. The church is also a member of the Baptist Union of Great Britain, and the Southern Counties Regional Baptist Association. The church made donations to the Baptist Union Home Mission Scheme as set out in note 6.1.
## 18 CHANGES TO ACCOUNTING POLICIES
None this year
Page 19