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← Brighton Road Baptist Church, Horsham

2025-08-31-accounts

| BRIGHTON ROAD |wel BAPTIST CHURCH

Financial Statements for the year To 31 August 2025

Brighton Road Baptist Church, Horsham

Trustees’ Annual Report for the period 1 September 2024 to 31 August 2025

Reference and administration details

Charity Name Brighton Road Baptist Church Registered charity number 1129562 Charity address 7 Brighton Road, Horsham, West Sussex, RH13 5BD

Names of the charity trustees who manage the charity: Dick Beazley (resigned as trustee 31 December 2025) Ken Carter (Secretary from 1 January 2025 until 9 February 2026, resigned as trustee 9 February 2026) Louise Carter Tim Carter (Minister until 31 December 2024, resigned as trustee 31 December 2024) Allan Edmonston Michael Hogg (Leader of Community Evangelism) Ann Muggeridge (appointed as trustee 1 January 2025) Deborah Packham (Acting secretary until 31 December 2024, resigned as trustee 31 December 2024) Marion Richardson Adrian Rudd (Treasurer) Julie Rudd Elena Viadutu (appointed as trustee 1 January 2026) David Wickersham (appointed as trustee 1 January 2025)

Custodian Trustees Baptist Union of Great Britain

Structure, governance and management

The Charity is an Unincorporated Association and is governed by a Constitution (the Governing Document 2009), which was adopted by the Church meeting of 24 March 2009. The governing document was amended by a Special Church meeting on 22 September 2021 to allow Church Meetings and Trustee meetings to be attended by electronic means or in person.

Members of the Church are accepted in accordance with the Constitution which requires them to be or to have been publicly baptised by immersion on the profession of faith in Jesus Christ or following other modes of baptism including a public profession of faith in Jesus Christ. The Church Meeting considers and votes on all applications for membership.

The Church Meeting normally takes place five times per year and has responsibility for the overall policy of the Church. In accordance with the Constitution, the members appoint up to twelve Trustees, who together with the Ministers are responsible for the day to day running of the Church’s work and witness, and the financial and legal aspects of the charity. The Church Secretary and Church Treasurer are usually appointed from the trustees by the Church members. All members are

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Brighton Road Baptist Church, Horsham

encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.

Relevant matters may be submitted to the Church Meeting by the Trustees for guidance or may be raised by members in a Church Meeting for further consideration by the Trustees. Though the Constitution permits decisions to be made at Church Meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.

Objective and Activities

The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

Our vision is that we are part of God’s family, where anyone and everyone is made welcome, and we are all equipped to live our lives for Jesus with a shared sense of unity and purpose. This is worked out through three dimensional relationships:

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i
dimensional relationships
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Relationship with God
. 23Relevant biblicalteachingDi %
Relationship with ®Relationship\with
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 Beingsalt + Being inclusive
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Three dimensional relationships
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In order to achieve the principal objective set out above and to meet our vision, the Church aims to provide a variety of activities both to its membership and the community generally.

Church services are held each Sunday and are open to any member of the public. These are usually livestreamed and added to our website for anyone to view.

We aim to run regular Alpha courses for those looking to learn more about the Christian faith. A course started in early 2025 but for various reasons this could not be completed. The Autumn Alpha however was very encouraging and we had 16-18 people attending most weeks.

Small groups meet during the week, where adults and young people receive additional Bible based teaching. Non-Church members are welcome at many of these groups. We have a Church library which has Christian books available to borrow by any member of the Church.

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Brighton Road Baptist Church, Horsham

Other Church based groups who meet regularly include Prayer groups, Women’s Fellowship, PMA, Men’s Coffee Morning, Art Group, and a walking group. These groups are open to Church members and other members of the public. The church is open on a Monday morning during term time as a drop in for anyone who wants coffee, cake and company.

Twice a month we run a club which consists of a craft activity and a talk. We also hold a lunch club once amonth. Our Saturday Kitchen aims to provide a warm welcome, a warm space and a warm meal for families with children of Primary school age.

Horsham Baptist and Ambassadors football club is run by the Church, with teams playing in local leagues. Many players in the football teams are not Church members.

A youth group meets weekly for those of secondary school age, providing Biblical teaching and other activities.

Some groups are purely for people to meet together for social purposes, others provide opportunities for learning more about our Christian faith.

The Church operates systems to ensure that all people working with children and vulnerable adults are appropriately vetted in accordance with the Disclosure and Barring Service.

The Church premises are available for hire (subject to availability) by local community groups. The University of the Third Age (U3A), drama clubs, dance clubs, choirs, some parent and baby groups, a group for Alzheimer’s sufferers, the World Church of God, Horsham Arts Society, Horsham Archaeological Society, and the Horsham Horticultural Society all held regular meetings on the Church premises and various fitness classes have used the premises regularly over the last year. Other groups have hired the premises for one-off purposes.

The Church has read the Charity Commission guidance on public benefit and is satisfied that the activities outlined above clearly demonstrate that the Church is providing a benefit to the public.

Achievements and Performance

The Church does not measure the success of its programme only in numbers, including financial numbers, but in less tangible areas like fellowship and encouragement. The Trustees recognise that these are difficult to measure.

At the end of the financial year to 31 August 2025 there were 181 members. There were 11 new members and four members died. There were 21 resignations/removals during the year.

There is a Sunday service every Sunday morning. There is a separate kid’s club (BRBK) for those ages up to 11 running at the same time. Older children have helped with the running of BRBK. There is also a creche available for any pre-schoolers who need this facility. The traditional services are live streamed for those who are unable to meet in person, including those who are elderly, unwell or who live outside the local area. These services are also recorded for distribution to those who do not have internet access. On some occasions there is also a more informal service on a Sunday evening for anyone who would like to attend.

We provide a number of opportunities for collective prayer, including prayer meetings in the Church on Sunday evening, an online prayer meeting on Wednesday evenings anda listen and prayer group which meets on Friday mornings, in each case once a month.

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Brighton Road Baptist Church, Horsham

Other activities held by the Church include the eco group, Soundwaves, a book club, walking group, worship group, international group and flower group.

Financial Review
Income
Resources
expended *
Netmovement
Revaluation
Capitalisation		 General
Fund
236,966
314,536
-
77,570
175,000
56,805		 a.
Organisations
7,287
7,819
-
532
-
--		 Church
Building(net)
-
-
--
~
56,805		 2025
Total
244,252
322,355
78,103
175,000
-		 2024
Total
389,465
344,821
44,644
-
-
Totalmovement
Broughtforward		 154,235
1,162,989		 - 532
15,130		 - 56,805
1,941,380		 96,897
3,119,500		 44,644
3,074,856
Carriedforward 1,317,224
14,598
1,884,575
3,216,397
3,119,500
ee
8,897
3,119,500
*Resourcesexpendedmade upof
Mission
Ministry
Establishment
Governance		 32,435
97,013
185,089
-		 7,819
-
-
-		 -
-
-
-		 40,254
97,013
185,089
-		 53,724
123,485
167,612
-

Our income arises from general offerings from Church members and congregation (including the gift aid tax reclaimed where applicable), income received from hall hire, interest on monies held in deposit accounts, and occasional legacies. No external fund raising has taken place.

Money is donated to various Christian organisations at home and abroad, with aims and objectives compatible with the Church’s own charitable purpose. These include:

The Church is heavily dependent on its membership working as volunteers in all aspects of the Church’s activities, many of which run with little or no impact on the Church’s expenditure, but nevertheless contribute substantially to the achievement of the Church’s objectives.

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

The Church is a participating employer within the Defined Benefit section of the Baptist Pension scheme and has been making ongoing deficit payments to cover the costs of past service of its employees within the scheme under a recovery plan. On 30th June 2022 the Baptist Pension Scheme

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Brighton Road Baptist Church, Horsham

signed an agreement with the insurance company Just Group (“Just”) to secure DB Plan members’ pension benefits. Just are now providing financial backing for all pensions provided through the Scheme’s DB Plan and, following this transaction, the Scheme no longer has a shortfall. An updated Recovery plan was then signed in August 2022 under which recovery contributions from each participating employer in the DB Plan reduced to £1 per month from August 2022. These ceased in November 2024.

Reserves policy

The church’s policy sets out that the church will hold cash reserves of at least three months' budgeted general fund expenditure. For the financial year commencing 1 September 2025 this leads to required reserves of £48,111.

The church currently holds liquid assets in excess of those required by the reserves policy.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity trustees:

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.
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Adrian Rudd Treasurer

David Wickersham Trustee

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Brighton Road Baptist Church, Horsham

Statement of Financial Activities for the year to 31 Aug 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Notes|2025|2024| |Incoming Resources|Unrestricted|Designated|Restricted|Endowed|Total|Total| |£|£|£|£|£|£| |Donations and|legacies|2|224,141|10,867|7,281|0|242,288|387,856| |Investment|Income|3|1,958|0|6|0|1,964|1,609| |Total|Incoming Resources|EOFeee226,099|10,867|7,287|0|244,A|2|52|389,405389,465| |Resources|Expended| |Charitable|Activity:| |Mission|4|0|32,435|7,819|0|40,254|53,724| |Ministry|5|97,013|0|0|0|97,013|123,485| |Administration/Support|6|144,440|40,649|0|0|185,089|167,612| |Governance|7|0|0|0|0|0|0| |Total|Resources|Expended|8|eeeeee241,453|MO73,084|7,819OA|0|522,395322,355|344,821344,821| |Net Movement|in|Funds|-15,354|-62,217|-532|0|-78,103|44,644| |Transfers|between|Funds| |Missionary Causes|9|-23,107|23,107|0|0| |Other recognised|gains/ (losses)| |Revaluation|of Manse|175,000|175,000|0| |Depreciation|of Building|11|56,805|-56,805|)|0| |eee| |Reconciliation|of Funds|193,344|-39,109|-532|-56,805|96,897|44,644| |Total|Funds|brought forward|16|1,076,858|86,132|15,130|1,941,380|3,119,500|3,074,856| |Total|Funds carried;|forward|16|eeeeee1,270,202|47,022OL14,598|1,884,575 OOF|O19|3,216,3973,216,397.|3,119,5003,119,500|

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Brighton Road Baptist Church, Horsham

BalanceSheetat at 31Aug2025
2025 2024
Unrestricted Designated Restricted Endowed Total Total
Tangible Fixed Assets Notes £ £ £ £
General Fund
Buildingand Contents (net)		 11
11		 1,224,448 1,884,575 1,224,448
1,884,575		 1,049,983
1,941,113
Investments
OneyearBond with BU 12 (¢) 0 71,068
Current Assets
Cash, Bank 13 60,610 47,022 14,598 122,230 154,409
me
1,285,059
47,022
14,598
1,884,575
3,231,254		 a
3,216,573
Current Liabilities
Creditors
withinoneyear		 14 -14,857 -14,857 -10,860
;
Net Assets excludingcurrent
liability		 eS
1,270,202
47,022
14,598
1,884,575
3,216,397
3,205,713
Creditors
afteroneyear		 15 i?) 0 -86,214
Total netassetsorliabilities eee
1,270,202
47,022
14,598
1998		 1,884,575
1,884,575		 3,216,397
3,216,397		 a
3,119,500
9,419,900
Represented by: 16
Endowed Funds 1,884,575 1,884,575 1,941,380
Restricted Funds 14,598 14,598 15,130
Designated Funds 47,022 47,022 86,132
Unrestricted Funds 1,270,202 1,270,202 1,076,858
SS
1,270,202
47,022
14,598
1,884,575
3,216,397
3,119,500
IEE
OOFOTD
3,216,397
3,119,500

Approved by the Deacons of Brighton Road Baptist Church on 9 February 2026 and signed on their behalf by:

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Treasurer Tustee
get Examiner
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Brighton Road Baptist Church, Horsham

Notes to the Accounts for the year ended 31 August 2025

  1. Accounting policies

  2. a) Basis of preparation.

  3. The accounts are prepared in accordance with the Charities Statement of Recommended Practice (Charities SORP 2015), FRS102 and with the Charities Act 2011.

Brighton Road Baptist Church is a registered charity, number 1129562, and meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

b) Incoming Resources

All incoming resources are included in the Statement of Financial Activities when the church is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

c) Donations Donations are accounted for gross when received. Fixed asset gifts in kind are recognized when receivable and are included at fair value.

d) Legacies Legacies are accounted for at the earlier of the Estate accounts being finalised and notified and the legacy being received.

e) Investment Income

Investment income is included in the accounts in the year in which it is receivable.

f) Expenditure recognition All expenditure is accounted for on an accruals basis. Expenditure is recognized where there is a legal or constructive obligation to make payments to third parties, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

h) Grants Payable

The church makes grants to other organisations whose charitable objects complement its work. They are accounted for in the year in which they are paid.

i) Support costs Support costs are those that assist the work of the church but do not directly represent charitable activities and include office costs and governance cost. Where support costs cannot be directly attributed to a particular heading they have been allocated to the cost of raising funds and expenditure on charitable activities on a basis consistent with the use of resources. This represents direct expenditure on the governance of the church. Most of the management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service.

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Brighton Road Baptist Church, Horsham

j) Fixed Assets Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £1,000. They are initially recognised at cost, or for donated assets, at a reasonable estimate of their value on receipt.

The church building is included in these Statements at a value equivalent to the total costs paid out to the principal contractor, the architects and surveyors, and the internal fitters. The Heron Way manse is shown at the trustees’ estimate of its market value at 31 August 2025. The Church plans to sell this property in 2026. The Hornets manse is shown at its purchase price in June 2019 plus the costs of the extension, which was added in 2020 and 2021.

k) Depreciation

Depreciation is provided on all fixed assets, other than freehold land, to write off the cost ona Straight-line basis over their expected useful life, at the following rates:

Freehold land Nil Buildings 2% p.a. Fixtures and fittings 20% p.a.

1) Investment Assets The only investment is a bond with the Baptist Union Corporation. This was redeemed during the year and the proceeds set against a loan from the Baptist Union Corporation.

m) Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the church and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for specific purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the church for specific purposes. The cost of raising and administering such funds is charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Endowment funds represent those assets which must be held permanently by the church, principally the funds donated for the church building. Income arising on the endowment funds can be used in accordance with the objects of the church and is included as unrestricted income. Any capital gains or losses arising on the investments form part of the fund. Investment Management charges and legal advice relating to the fund are charged against the fund.

n) Employee benefits

The Church operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the church pays fixed contributions into a separate entity. Once the contributions have been paid the church has no further payments obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the church in an independently administered fund.

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Brighton Road Baptist Church, Horsham

Prior to 2012 pension provision was made through multi-employer defined benefit pension plans. Where it is not possible for the church to obtain sufficient information to enable it to account for a plan as a defined benefit plan, it accounts for the plan as a defined contribution plan.

The defined benefit plan has been in deficit and the Church paid deficit funding contributions as agreed with the trustees of the pension plan during the financial year. Following a buy in in June 2022, there is no longer a deficit within the scheme and so the liability has been reduced to zero. The movement during the year is shown in the Statement of Financial Activities.

0) Related Charities

The custodian trustee of the church is the Baptist Union Corporation Limited which is charity number 249635, and which is controlled by the Baptist Union Council. The church is also a member of the Baptist Union of Great Britain and the South Eastern Baptist Association.

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Brighton Road Baptist Church, Horsham

Notes to the Accounts for the year ended 31 Aug 2025

2
VoluntaryIncome
Notes
Weekly/Monthly
Offerings
Donations
Manse
donations
Designated income
9
Hall Hire
Taxrefund
Church Organisations		 2025
2024
Unrestricted
Designated
Restricted Endowment
Total
Total
124,676
124,676
138,244
11,979
11,979
11,818
(0)
0
18,000
0
10,867
10,867
123,529
58,957
58,957
53,373
28,528
28,528
30,680
(e)
7,281
7,281
12,212
Te
242,288
387,856
3
Investment Income
Bank Interest 1,958
6
(9)
1,964
1,609
941,609
Charitable Activities
4
Mission		 Unrestricted
Designated
Restricted
Endowment
Total
Total
Gifts, as in Note
9
Giftstochurch organisations
Costs ofchurchorganisations		 32,435
32,435
39,180
(¢)
0
400
7,819
7,819
14,144
0
32,435
7,819
0
40,254
53,724
_o
EE
80,254
53,724
5
Ministry
Salaries, Pensions
10
Traveland car costs
Training.
Othercosts		 93,634
93,634
117,631
625
625
1,058
156
156
40
2,598
2,598
4,756
97,013
0
0
0
97,013
123,485
97
0TZ
123,485
6
Administration/Support
Church utilities (gas.Elec&wate
18,833
18,833
12,979
Insurance
7,355
7,355
7,094
PostagePhones
Office
5,078
5,078
3,723
Cleaners
Cleaning
18,302
18,302
16,674
Catering
1,776
1,776
740
Website
Copyright
2,329
2,329
2,278
Subscriptions
1,578
1,578
1,468
DepreciationonAssets
57,072
57,072
57,072
Maintenanceofbuildings
15,447
40,649
56,096
46,229
Counciltax&rent
7,955
7,955
6,188
intereston BUloan formanse
3,923
3,923
6,452
Development&Sundry
4,792
4,792
6,716
144,440
40,649
0
0
185,089
167,612
185,089
167,612
7 Governance
Independent Examination
(@)
0
(¢)
S'S
8 Total Resources Expended Charitable
Activities
Mission
40,254
40,254
53,724
Ministry
97,013
97,013
123,485
Administration/Support
185,089
185,089
167,612
322,355
i9)
0
0
322,355
344,821
TD
322,355
344,821

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Brighton Road Baptist Church, Horsham

9 Missionary and other causes (Designated)

Name Balb/f Transfers GiftAid Payments Bal c/f
1Sept24 Gen. Fund Donations made
31Aug		 Aug2025
BMSWorld Mission
Home Mission Fund
OtherMissionaryGiving
Pastoral
Youth and families
Holidayathome
Maintenancefund		 0
9,670
3,125
12,795
0
0
7,716
2,430
10,146
0
1,335
5,741
3,040
6,540
3,577
2,405
0
30
230
2,205
11,288
-20
742
1,701
10,309
5,055
0
1,500
1,023
5,532
66,047
0
0
40,649
25,398
aes
649
25,398
86,132
23,107
10,867
73,084
47,022
eeEIN
SUBOS
73,084
7,022

BMS World Mission is a Christian mission organisation, working in over 30 countries on four continents, to help people experience fullness of life in Jesus Christ.

Home Mission Fund is a fund under the governance of Baptist Union of Great Britain and seeks to further the Christian faith in the UK.

Other missionary giving is used to support other Christian organisations in the UK and overseas which the church has elected to support. Appointed members of the church have regular contact with the organisations, and as well as providing financial support we pray regularly for the work of each organisation

10 StaffCosts
Salaries
Social SecurityCosts
Costofprovidingpensions (seenote 17)		 2025
80,705
4,014
8,915		 2024
115,463
4,019
11,960
93,634 131,442

At August 2025 there was 1 full time employee and 4 part time employees (2024: 2 full time and 5 part time). This is equivalent to 3 full time employees (2024: 4)

No employee received emoluments in excess of £60,000 during the year (2024: none)

The Ministers act as church trustees in accordance with the Trust deed. They received remuneration of £13,396 (2024: £39,204) (Rev Carter) and £34,904 (2024: £33,290) (Rev Hogg) and other benefits including the provision of manse accommodation, in respect of their services as Ministers.

No sums were reimbursed to the Deacons for their work as Trustees (2024: none).

The Church pays pension contributions for its Ministers, and other employees, to the defined contributions section of the Baptist Pension Scheme

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Brighton Road Baptist Church, Horsham

11 Tangible Fixed Assets
Church
Building		 = 77 Heron
Way		 The
Hornets		 Fixtures&
Fittings		 Total
2025		 Total
2024
£ £ £ £ £
Cost/ valuation, b/fwd 2,840,242 525,000 523,913 100,034 3,989,190 3,989,190
Additions / adjustments - - - - 0 0
Revaluation ofManse
Disposals		 -
-		 175,000
-		 -
-		 -
-		 175,000
0		 0
0
As at 31 August 2025 2,840,242 700,000 523,913 100,034 4,164,190 3,989,190
Depreciation, b/fwd 898,862 - - 99,232 998,094 941,022
Charge forthe year 56,805 - - 267 57,072 57,072
Disposals - - - - 0 0
As at 31August 2025 955,667 - - 99,499 1,055,166 998,094
Net Book Value:
As at 31 August 2025 Note 1f
As at31August 2024 1,941,380 525,000 523,913 803 2,991,096
2025 2024
12 Investments
OneYear Bond with BU 0 71,068
13 Cash and Bank
CurrentAcct -HSBC 44,762 26,123
Deposit Acct 56,958 107,724
CAFCurrentaccounts 5,912 5,433
Church Organisations 14,598 15,130
122,230 154,409
14 Creditors: Amounts fallingduewithin 1year
Manse Interest free loans 8,000 3,000
BU Loan forpurchase ofmanse 5,947 7,860
Creditors PAYE/NI 910 0
14,857 10,860
15 Creditors:Amounts fallingdue aftermorethan 1year
Manse Interest free loans 0 11,583
BU Loan forpurchase ofmanse (') 74,631
0 86,214
16 Movements in MajorFunds
Sept24 Incoming Resources Transfers 31Aug2025
resources expended
Endowment Funds
Church Buildings 1,941,380 0 -56,805 0 1,884,575
Restricted Funds
Church organisations 15,130 7,287 -7,819 0 14,598
Designated Funds
As defined in Note 9 86,132 10,867 -73,084 23,107 47,022
Unrestricted
General Fund 1,076,858 226,099 -9,648 -23,107 1,270,202
3,119,500 244,252 -147,355 0 3,216,397

13

Brighton Road Baptist Church, Horsham

17 Pensions

The Church is a participating employer the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The Scheme, previously known as the Baptist Ministers Pension Fund, started in 1925. At the beginning of the financial year, the scheme comprised of a defined benefits scheme which was closed to future accrual on 31 December 2011 and a defined contribution plan which was opened in January 2012. The assets of the Scheme are held separately from those of the Employer and the other participating employers.

For the current financial year, the pension provision for members of the Scheme is being made through the Defined Contribution (DC) Plan. In general, members pay 8% of their Pensionable Income and employers pay 6% of members’ Pensionable Income into individual pension accounts, which are operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long-term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva Limited. Furthermore, members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their employers also pay a total of 5%. In October 2024, the insurance company Just Group completed a buy out of the liabilities of the closed defined benefit scheme. From that date any remaining liability of the participating scheme members to defined benefit scheme ceased and the £1 per month deficit contributions payable by the participating employers which were agreed in the recovery plan approved in August 2022 also ceased from that date. Administration of the closed defined benefit scheme transferred from the pension trustees to Just Group from that date.

The Ministers and some members of the church staff are eligible to join the Scheme.

Section 28.11A of FRS 102 requires agreed deficit recovery payments to be recognised as a liability. The present value of the agreed deficit contributions was immaterial at the beginning of the financial year and was fully extinguished once buy out was completed by Just Group in October 2024.

18 Related Charities The custodian Trustee of the church is the Baptist Union Corporation Limited, which is charity number 249635, and which is controlled by the Baptist Union Council.

The church is also a member of the Baptist Union of Great Britain and of the South Eastern Baptist Association. The church madea gift to the Baptist Union Home Mission Fund of £10,146 (2024: £12,040).

14

Brighton Road Baptist Church, Horsham

19 Summary of Organisations’ Accounts

PMA Women's
Fellowship		 Football club
Consolidated		 Sound
Waves		 Art
Group		 Lunch
Club		 Totals
Treasurer
Examiner		 CTall
WFynn		 RCarey
WFynn		 ARafferty
B Stevens		 notoperated
2025		 RHardwick
WFynn		 VHardwick
WFynn
Receipts £ £ £ £ £ £ £
Feesand Subs
Donations/fund raising
Church and otherGrants		 1,053 93 3,884
450		 599 1,202 6,738
543
Refreshments 0
BankInterest/chgs
Sundry		 6 0
6
0
Total Receipts 05393340899 02
SY
202
7,287
Payments
Feesand Hire
Cont. toChurch
Food/Refreshments
Uniforms		 53 3,042 65 300
1,116		 3,042
300
1,234
Speakers 0
Training/Equipment
Awards/Donations
Post,Stationery
Campsand Outings
Sundry		 1,334
34		 93 172
671		 600 300
40		 0
0
2,499
0
0
745
Total Payments 1,368
146
3,884
ie]
665
1,755
7,819
OOS
SS
7,819
Surplus/(deficit)
forthe year		 -315 -53 456 0 -66 -554 -532
BalanceBroughtFwd
from previous year		 1,885 441 8,190 1,263 2,379 971 15,130
BalanceCarried Fwd
tonextyear		 1,570 388 8,646 1,263 2,312 418 14,598

15

Brighton Road Baptist Church, Horsham

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES/MEMBERS OF BRIGHTON ROAD BAPTIST CHURCH, HORSHAM ON THE ACCOUNTS FOR THE YEAR TO 31 AUGUST 2025

Set out on pages 6-15 attached.

| report to the trustees on my examination of the accounts of Brighton Road Baptist Church for the year ended 31 August 2025.

Responsibilities and basis of Independent Examiner's Report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

| report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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

fA rew FarquharMG aorFCls 176 St Leonards Road, Horsham, RH13 6BA

16