REGISTERED CHARITY NUMBER: 1129903
rt of the Trustees and
A￿￿1 d Flnancl
forthe Year Ended 30 Se ternber2
Bookham Ba tlst Church
Bennewith 2018 Limited1Statutory Auditors)
Upper Ground Floor
18 Farnham Road
Guildford
Surrev
GUI4XA

Bookham Ba
tlst Church
Contents of the Fln
ncial Ststèments
forthe Year Ended 30 Se
mber 2025
Report ofthe Trustees
Report ofthe Independtnt Authtor5
8 to 10
ststernent of Flnanclal Activities
li
Balance Sheèt
12 to 13
Cash Flow Ststement
14
Notes to the Cash Flow Statement
15
Note5to thè Hnan¢lal St*ments
16 to 32
Detalled Statement of Flnandal Actlvttiès
33 to 34

forthey arEn
Se
tember 2025
The trustees present their report with the financial statements of the charity for the year ended 30 September 2025.
The trustees have adopted the provi5itsns of 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 IFFiS 1021 (effective ljanuary 20191.
08JECTIVES AND ACTIVITIES
Public benefit
The trustees have complied with their duty to have due regard to guidance published by the Charity Comrnis5ion in
respert of public benefit. The Church provide5 a place ol worship and worship services open to all together with
marriages and funeral ritua15. The Church lurther provide5 premises for community use, where this meets the
purposes of the charity e.g. a Children'5 Centre and Comrnunity Fridge. It makes charitable grants to or8anis3tions for
the disadvantaged and tts advance education oversea5.
Grantmaklng pollry
For many years the charity has gwen grant5 to individuals and institutions in a variety of locations where there is a
c105e connection with the rnember5hip. These are reviewed annually by the Church meetin8.
Volunteers
The great majority of the work of the Church relies on Church membe￿ and other volunteers. This extend5 from some
preachin8 to many areas of administration, from small group work to hospitslity. from running our many activities to
spiritual leadership.
Page I

Bookham Ba
ti5t
rt of the Trustèes
rthe Year Ended 30 se tember 2
ACHIEVEMENTS AND PERFORMANCE
OveNew ofthe yeai Oct 24- Sept 25
o The year 5tsrted with a Dedicètion Day in Ortober the joyful dedication of all aspects of our lives to God for the
coming year, from adults dedicating time, money and creatwe gifting to children dedicating their sporting prowess.
The focal point of the setvice was when the congregation placed symbols of their personal gifts of dedication to God
for one year on a specially designed altar. After the service, we shared a communal lunch togetherto celebrate
o The Light party in October lalternative-to-Halloweenl was well attended by 35 children from the local communty
and we hope to build on this in future years
o The 1055 of a major financial contribution I£IOk per monthl had a significant impact on our finanaal position. but
with a pledging artivity in November and a renewed focus at each service to encourage giving, we are on a more even
keel
o As we travelled through Advent, we held a Christmas Interactive Family SeNice at 10.30 am on 8th December and a
Contemporary Carol Service at 6.00 pm later the same day. followed by a Traditional Carol Seryice at 6.(KJpm on 15th
with the Christmas Community Choir leadin8 the singing. The Advent Communion was celebrated at 11.Wpm on 24th
December and an all-age ch￿stmaS Day Family SeNice at 10.00 on Christma5 morning
o The recruitment of a new oversight role for Children Youth and Community in January was unsuccessful, as the 70%
ye5 Vote for the proposed candidate was not received. It was, however. an important rnoment in seeking the mind of
Christ tO8ether
o In the interim, things have changed Significantly with the various teams (Children. Youth and Comrnunityl, so the
Leadership Team reviewed with those teams what support they needed in the short term and proposed to the March
Church Meeting that there would only be 2 ministerial roles 80in8 forward with an employed member of staff to lead
Youth, another to lead Children and additional admin support as fixed term contracts. Those roles were subsequendy
re-advertised and kn2 Feather5tone appointed to the Youth lead r￿e for 2 years (to align with the current arrangement
with Bookham Youth Project, which renews every 3 years)
o In March, Fran Pyatt stepped down as Chair, with Moira Allen prtsposed by the teadership Team to take on a Trustee
role and Matt Downey to be rtrelected as Church Secretary. Dan Commandeur subsequently t(x)k on the mantle of
Chair.
o In July, the Church's vision of 'Helping People find faith, was given fresh direction through Isaiah 54..2 'Enlarge the
place af your tent, stretch your tent curtain5 wide, do not hold back,. len8then your cords. Strengthen your stskes. (see
below)
o Over the 6 weeks of school holida￿ Iluly-Au8YStI there were 9 events. where a total of 438 8uest5 frorn the
mmunity hèd been welcomed, seNed by 45 volunteers. 3 of these events We￿ specially geared towards children
with SEND (Special Educational Needs and Disabilities) and their families. Some guests at p￿VIouS events are
beginning to return as volunteers
o At the September church meetin& the Leadetship Team proposed and the church membership agreed, to chan8e
the constitution from unincorporatÈd to incorporated ICIOI, with the help of the BU 501iotors
Anthony Collins
Solicitors LLP. Thi5 may take a year or more
o lan Causebrook Stepped down as Chair of CAP Mole Valley, having served in variou5 role5 over the last 12 years. BBC
Intends to continue its financial support but the 5earch.for a new church to take on the lead for CAP continue5
o Our Ministers S￿Sn￿d up to the July 2025 Joint Statement from the Baptists Together Core Leadership Team, BMS
World Mission and The Baptist Union of Wales concerning Gaza, 1sr3el, the West Bank and East Jerusalem on behalf of
the church. Detai15 can be found here https.'l/www.baptyst.or8.uk/Group51447T34/Staternent.a5PX
Baptlsm and Membershlp
We lost 7 members, through death. tran5fÈrs and moves Isome still related to disagreement with our Ethos
Statement), but encouragingly we have seen a flow of new people comin8 into the church for various reasons,
resultln8 in several baptisms and 3 new membership5. Wlth more in the plpeline
Helplng People Flnd Falih
Our verse for the year i515aiah 54..2
Enlarge the place of your tent, Stretch your tent curtalns wide, do not hold back., lengthen your cords, strengthen your
stake5
elping people find faith continues to be the focu5 for BBC this year.
How is this belng manlfest?
Page 2

Bookham Ba
st Church
Re
ort of the Trus
torthe Year Ended 30 S
T 2025
o P￿athIn8 Acaderny - 20 people of widely differing ages and preaching experience joined an Snitial meeting in early
Ottober. All trainee p￿aCherS were given the opportunlty to preach after teaching on sermon writin& vulnerability
and 8ivin8 1 receivlng feedbaek. A full syllabus has been constructed for the coming year. after the first year of
sessions was very well received
o A Peaceful Passing 11 people attended funeral tralnSn& 3 from BBC and 6 from ERC. whith means there is now a
larger team able to Serve the communitv
o Children & Youth we continue to invest in the discipleship of our children and youth. 31 youn8 people went with
the youth team to Satellites festlval this year and the recruitment of roles to support these important ministries
continues
o Confidence in Misslon ￿sourc1n8 and Ènabling our folk to take part in the Christ's mission. locally. intemationally
and on their frondine5=
o The Comrnunity Fridge continues to be well attended and has led to the opportunity for 8 Community Space. as
those queueing outside were welcomed into the building to wait in the wami out of which relationships with church
volunteer5 have grown and offers of prayer well-received
o Over the past year, our thriving Children's Centre has added emphasis on gathering SEND families to a monthly
coffee morning and extending seasonal events to include specific sessions for SEND children. which have been very
well attended
o International rni55ion continue5 to be pursued thr¢)ugh key. personal, long-tem overseas relationships in Russia.
Slovenia. Brazil and Lebanon
o The Anna Chaplaincy work continues to reach out to older people In the community. who are often lonely,
housebound and physically debilitated. Similarly, Golden Yeats offers a weeklygathering for older people
o Drawing upon our verse for the year Isalah 54=2. the Trustees shared the strategy with team leaders in lune.. of
widenln8 the tent lensurfng our thurth is welttsming and accessible to the curiou51.
o lengthening the ctsrd5 (binding us closely as a community) and strengthening the stakes (growing
o deeper in our relationship with Godl. We took a new collaborative approach and invited these
o leaders to develop the implementation of this strategy with their teams.
o At the church meeting in September, each team gave a l-minute verbal update on what they were planning to do to
'widen. lengthen and strengthen,. It was an uplifting experience and a great encouragement to the Trustees to see
how each group was embracing these themes and stepping-up to own the outcomes in their field5 of ministry.
o Ourworship together
Qur 10.30 service Cont￿nueS to be the largest seeing 81YI(L) most week5. We run children's and youth actNities
alongside this. We have recently lost some key volunteers who led wotship and so have a challenge but are looking to
creative 501utions to this and hope to call together a short-tem 10.30 task lorce during the next year.
- The 3pm service is now firmly established on the 1st Sunday of every month. This is an informal, 50-minute
service for a congregation of around 25, mainly elderly. who very much enjoy the traditional worship and the chance
forfellowship overtea and cake afterwards.
The 6ix. weekly. cafe-swe Servi￿ regularfy n¢>w has 35+ attendees from young adults to the retired. The
Service typically begins and ends with time for fellowship. There is a dedicated worship evening once a rnonth and
testimony evenings or prayer walks on the 5th Sunday. Many from this congregation went to the Wildfires festival in
ju￿.
FINANCIAL REVIEW
Fin3ncial position
The results of the charity may be found in the Statement of Financial Activitie5. At the year end the Church was in
strong position with £240.141 of net current assets. Income received in the year had decreased by £160.028
compared to the previous year while expenditure had decreased by £78,839. This resulted in the net incorne of E3,370
compared to £84,559 in the previoLJS year. Unrestricted funds stood at £4,668,40512024., £4.523.5021 and restrirted
income funds were £23.57912024.. £25,112).
Prfncipal lundlng sources
The principal funding Source was the mernbership of the Church, whose giving enables the charity to continue to work
out it5 vision of Helping People Find Faith, both at home and abroad through our mission partners.
Page 3

Bookham Ba
1st Church
ort of the Trustees
h Year Ended 30 Se
iember 2
FINANCIAL REVIEW
Investment poliry
The Trustees aim to achieve the best finaneial retum In terms of ￿nCOrne appreoation, whilst mènagin8 risk at a low
level through bank savings accoynts. Funds held with each bank fall within the guarantee offered by the Financial
Service5 Compensation Scheme.
The Trustee5 W5h to avoid investing in companies that direttly conflict with the charity's ethos leg.tobacco.
armaments etc.). therefore the bank accounts used all have a high ethical ratin8. A￿$5 to capital is required at a
maximum of 3 months, notice.
One of the two rnanse5 has been transferred to the status of an investment property as it Is not currently requlred for
ministerial ¢xcupancy. The objective is to maximise rentsl income. whi15t allowing for capital growth in accordance
with prevailin8 market condition5.
Reserves policy
We aim to maintain free cash re5erve5 equivalent to 3 months. budgeted expenditure. Unrestricted general funds,
e¥cludin8 fixed assets, at 30 September 2025 amounted to £216,562 12024.. £209.6261, which represents 5.5 months
budgeted expenditure.
FUTURE PLANS
The Trustees. primary objectwe lor the forthcomin8 year is to further the charitable purposes of the Chureh bv
advancin8 the Christyan faith in accordance with its governing document.
The Church will continue to provide re8ular public worship. pastoral 5upptsrL poyer meetings, and Bible teaching. In
addition, the Trustees plan to strengthen community engagement through outreach initiatives. discipleship
programmes. and partnerships with local and intemational organi5ations.
Yhe Trustees will maintsin careful financial oversight. ensuring that resources are applied effective￿ and that
appropriate reserve5 are retsined to safe8uard the Church's ongoing ministry. Where appropriate. grant funding
opportunities will be explored to support specific projects.
The Church will a150 continue to review its governance arrangernent5 to ensure compliance with the requirements of
the Charity Commission for En8land and Wales and other relevant legislation.
Fundraising policv
Other than publicly inviting an offerin8 at every service, we do not en8a8e in per515tent fundraI￿n8 or intrusive
fundraising practices with any of our donors, including vulnerable people, and we never have private or coercive
discussions with indivlduals about their giving. Our fundraising practice5 are ethical and in accordance with Biblical
principles. No complaints were received about ourfundraising practices.
Page 4

Bookham Ba
urch
Re
rt of the Trustees
he Year Ended 30 Se
ember 2025
STRUCTURE. GOVERNANCE AND PAANAGEMENT
Govemlng document
The trustees and Church are governed by the 'Constitution (May 20241 and 'Leadership Team handbook" (July 20241
and by the Trust Deed d3ted 24th June 1960. The Leadership Team Handbook replaces the Workin8 Protocol to
provide transparency of how things work in p￿Ctice at Bookham Baptist Church. The Constitution wa5 updated to
ali8n to the latest version produced t)v the Baptist Union. which now allows for Church meeting participants to join
and vote online as well as in person. This is a welcome move particularly for our older members durlng the winter
month5.
In accordance with Charity Comrnis5i0n guidelines. a Set ol policies has been drawn up to cover the following and are
available on the Bookham Baptist Church website..
Dats Protection Policy
Cookle PoliLv
Flre Evacuation
Pastoral Care
Equality & Dwersity
Serious Inthdent Reporting
Confllcts of Interest
Data Prwacy Policy
Finana81 Controls PoliLv
Health and Safety
Modern SlaveryAct
Making a Complaint
5tsffCode of Condutt
Charlty COnstr￿tiOn
The Church is currently an unincorporated association and is a member of the Baptist Union of G￿3t Britain IBaptlst
Union) and the South Eastern Baptist Association ISEBAI. In line with BU advice, solicitors Andrew Collins have been
appointed to move the Church to an Incorporated association which is expected to complete in 2025. The Churth
occupies premise5 which are held by the Baptist Union Corporation knmited.
Trustee election and trainin8
Trustees comprise the ministe￿ 3nd the non-ministerial tru5tee5. Non-mlnlsterial trustees are elected in accordance
with the Constitution. The total number of non-ministerial trustees is set from time to time at the Church Member5
meeting and is currently seven. All trustees are e¥pected to familiarise themsefves with the guidance offered by the
Charity Commission. Each year all trustees are required to pass the Charity Commission Trustee test.
Key management personnel
The key management personnel of the charity as listed on page l are in charge of directin& controllin8, mnning and
operatin8 the chartty on a day-to4ay basis. All non-ministerial trustees gwe their time freely and none received any
remuneration in the year. Details of trustee5' expenses and related party transactions are dlsclosed in note 13 of the
financial statements. The.pay of the Ministers 15 reviewed from time to time based on increased responsibilities and
commitments. changes to the hours worked. changes to the cost of liwng and other relevant fattors.
Page 5

kham Ba
rt ofthe TruS￿t s
forthe Year Eniled 30 Se
mber 2025
STRUCTURE. GOVERNANCE AND MANAGEMENT
ID5k man¥èment
Risks related to the Church's activities a￿ carefully conSide￿d and attion is taken to mitigate the potential loss or
Injury. The trustees have developed a Comprehensive set of policies relatin8 to the following areas of the Church's
activities. covering thelr rlsk..
o Ministerial, teadershlp and General Governance
o Operations
o child￿n, young people ènd vulnerable adults
o Volunteers
o Finances
o Overseas Misslon
The trustees have reviewed these areas of risk using the Charity Commission's template for risk a5se5sments with
regards to Identifying key risk areas, rating each risk based on its likelihood and impact severity Iratin8s minimum 2,
maximum 301, 0￿￿1ning the mitigation and qualifying any residual risk.
The Trustee5 have identified 6 principal risks and uncertainties facin8 the Church with a gr05s risk rating of be￿een 10
and 20. Their plan and strategies for managing these risks are contained in a risk register which is maintained by the
trustee allocated this responsibility. The risk register is reviewed regularv by the trustees and regular reviews of
specific ri5k5 are undertaken at the times specilied in the risk reglster.
The two principle risks identified during the year were:_
lal L055 of key staff, mitygated by.. cross training of personnel. continued development of the sustainability of the
ministerial role5, ensuring adequate boundaries a￿ in place to protect against overwork
Ibl Finanaal risks (dependency of income sourcesl mitigated by.. communicauon by the Ministers and T￿aSurer to the
Church mernbership of 8ivin8 requirements via the Pled8e November initiative.
REFERENCE AND ADMINISTrATIVE DETAILS
Registered Charlty number
1129903
Prln¢lpal address
Bookham Baptist Church
Lower Road
Leatherhead
Surrey
r23 4DH
Trustee5
Dr DJ Commandeur Chair
Mrs M E Allen lappointed 19.3.251
Mr D P Taggart
Mr M C Downey
Rev G C Hawkins
Rev C E K Oliveira
Mrs F Flatt Iresigned l.10.241
Auditors
Bennewith 2018 Limited Iststutory Auditors)
Upper Ground Floor
18 Farnham Road
Guildford
Surrev
GU14XA
Page 6

Bookham Ba
Church
prtofthe Trustees
ed305e
tem
forthe Y
REFERENCE AND ADMINISTRATIVE DrrAIiS
MInl￿ry team
Rev C E K Oliveir
Rev G C Hawkins
Trustee for Bookham Baptlst Church propertles
The Baptist Unitsn Corporation Ltd
PO Box 44, 129 Broadway
Didcot
Oxon OXII 8AT
Key Management Personnel
Trustees and Ministers as above. Tristan Watson IOperation5 Manager). Nikki Dillon IFinante Manager).
Remuneration for paid stsff is recommended arinually by the Treasurer and approved by the Leadership Team of lav
trustees.
STATEMENTOFTRUSTEES. RESPONSIBIUTIES
The trustses are responsible for preparing the Report of the Twstees and the financial 5tatement5 in accordance with
applieable law and United Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accounting Praetitel.
Charity law require5 the trustees to prepare financial statements lor each financial year. Under that law. the trustee5
have elerted to prepare the financial statements in accordance with United Kin8dom Generally Accepted Accounting
Practice (United Kingdom Accounting Standards and applicable lawl.
Under charity law the trustees must not approve the finanaal statements unless they are satisfied that they give a
true and fair view of the state of affai￿ of the charity and of the incoming resources and application of resources,
includin8 the income and expenditure. of the charity for that period. In preparing those financial statements. the
trustees are required to
select suitable accountin6 policies and then apply them consistently-
observe the method5 and principle5 in the Charities SORP,.
make judgements and estimate5 that are reasonable and prudent,.
State whether applicable accounting standards have been followed, Subject to any material departures disclosed
and pxplained in the financial statements;
p￿pare the financial 5tstement5 on the going concern basis unless it is inappropriate to presume that the charity
will continue in business.
The trustees are responsible for keepin8 proper aceountins record5 which disclose with reasonable accuracy at anv
time the financial position of the charity and to enable thern to ensure that the financlal statement5 Comp￿ with the
Charityes Art 2011 and The Charity IAccounts and Reportsl Regulations 2008. They are also responsible for
safe8uardin8 the assets of the charity and hence for tskin8 reasonable steps for the prevention and detecrlon of fraud
and other dr￿gularitieS.
Approved by order of the board of trustees on............
and signed on its behalf by..
Dr D I Commandeur- Trustee
Page 7

Re
hè Inde
ndent Audltors to the Trustees of
Bookham
tlst Church
Opinlon
We have audited the financial statements of Bookham Baptist Church Ithe 'charity'l for the year ended
30 September 2025 which comprise the Statement of Financial Activities. the Balance Sheet, the Cash Flow Statement
and note5 to the financial statements. including a summary of si8nificant accounting policies. The financial reporting
framework that ha5 been applied in their preparation 15 appllcable law and United Kingdorn A¢countin8 Standards
(Llnited Kingdom GeneralWAccepted Accounting Practice).
In our opinion the financial 5tatements'.
give a true and fair view of the state of the charlty's affairs as at 30 Septembèr 2025 and of its incomin8 resoyrces
and application of resources. forthe year then ended-
have been properly prepared in accordance with United Kingdom GenerallyAccepted Accounting Practice.. and
have been prepa￿d in accordance with the requirements of the Charities Att 2011.
Basls for opinion
We conducted our audit in accordance wth International Stsndards on Auditing IUKI IISAS IUKII and applicable law.
Our responsibilities under those stsndards are further described in the AudStors' responsibilities for the audit of the
financial statements Section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK. including the FRC5 Ethical Standard,
and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the
audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinlon.
Condusions relatinKto golng concern
In auditing the finan¢ia1 statement5, we have conduded thot the trustees, use of the going concern basis of accounting
In the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertaSnties relatin8 to events or
condition5 that, individually or collectively, may cast 5ignifitant doubt on the charity'5 ability to continue as a going
concern for a period of at least twelve months from when the f1nancial statements are authorSsed for issue.
Our responsibilities and the responsibilities of the trustees with respect to goin8 concern are described in the relevant
sections of this report.
Other Inforniatlon
The trustees are responsible for the other information. The other information comprises the information Included in
the Annual Report. other than the financial Statements and our Report of the IndependentAuditors thereon.
Our opinion on the financial 5tstements does not cover the other information and. except to the extent otherwise
explicitly stated in our report we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statement5, our responsibility is to read the other information and. in
doing so. conslder whether the other informatlon 15 materially inconsistent with the financial statements or our
knowledge obtsined in the audit or othetwise appear5 to be materially misstated. If we identrfy such material
inconslstencles or apparent mater5al misstatements, we are required to determine whether this gNes rise to a
material misstatement in the financial statements themsefves. If. based on the work we have performed, we tonclude
that there is a rnaterial misstatement of this other information, we are required to report that faet. We have nothing
to report in this regard.
Matters on whl¢h we are requlred to rÈport by eX￿ptIon
We have nothing to report in respert of the followin8 matters Whe￿ the Charities (Accounts and Reports) Regulations
2LK)8 requires us to report to you if, in our opinion..
the information given In the Report of the Trustee5 15 inconsistent in any material respert with the financial
statements,. or
sufficient accounting records have not been kept,. or
the financial ststement5 are not in agreement with the accounting records and returns; or
we have not received all the informat5on and explanations we require for our audit.
Page 8

ftepottots￿e￿ende￿t Audttors tothe TrustÈes of
stchurch
Responslbllitles of trustees
As explained more fully in the Ststement of Trustees. Responsibilities, the trustee5 are responsible for the preparation
of the financial statements which give a true and fair view, and for such internèl control as the trustees determine is
necessary to enable the preparation of financial statements that are free from rnaterial misstatement. whether due to
fraud orerror.
In preparing the financial statements, the trustees are ￿SPonsible lor assessing the charity's ability to continue as a
going concern, disclosing, as applicable. matters related to going concern and using the goin8 concern basis of
accoLJnting unless the trustees either intend to Ilquidate the charity or to cease operations, or have no realistic
alternative but to do so.
Our respgnsibilitiesforthe aud￿ of the financlal ststements.
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the
Att and relevant regulètions made or having effectthereunder.
Our objettives are to obtsin ￿8$onable assuran￿ about whether the financial statements as a whole are free from
material misstatement. whether due to fraud or error, and to issue a Report of the Independent Auditor5 that includes
our opinion. Reasonable assurance is a hi8h level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always detett a material misststement when it exi5t5. Mi55tatement5 can arise from
fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expected to
influence the economic decisions of usets taken on the basis of these financial 5tstements.
The exterit towhich our procedures are capable of detecting irregularities, including fraud ￿ detailed below..
We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and
deterrnined the m05t significant are those that relate to Charities SORP FRS 102, pension laws and regulations and tax
regulations.
We assessed the ri5k5 of materi41 misstatement in respect of fraud as follows..
- Enquiries made of management and those charged with governance as well as the payroll services
- Analytical procedures were used to identify if there were any unusual or unexpected relabonships
Discussions wth management to identify any fraud risk factor5 of related party relationships and transactions
Based on the results of our risk assessment we designed our audit procedures to identify non-c0rnpl1an￿ with such
laws and regulations identified above.
Enquiries were made of management ènd those charged with 8ovemance. We corroborated our enquiries through
the review of Board minutes and other Pape￿ provided. There was no contradictory evidence.
We considered the risk of fraud throush rnana6ement override and, in response, we incorporated testlng of manual
journal entries into our audit approach. We tested year end journals as well as lobmal entries throughovtthe year.
There were no transactions identified outside the nomial course of busine55.
B3sed on the results of our risk assessment we designed our audlt procedures to identify and to address rnaterial
misstatements in relation to fraud. We incorporated an element of unpredictability in the selection of the nature,
ttming, and extent of audit procedures.
Where transaction meeting risk criteria were identified, we carried out further work such as additional testing to
source inforrnation.
In accordance wlth ISAS IUKI, we exerclsed professlonal jud8ment and maintained professional 5ceptlC15m throughout
the audit.
A further deseription of our responsibilities. for the audit of the financial statements is located on the Financial
Reporting Council's web51te at www.frc.org.uvauditorsre5ponsibilitie5. This description forms part of our Report of
the IndependentAuditors.
Pa8e 9

of thè Inde
endent Audltors
o the Trustees of
Bookh m Ba
1st ch￿￿h
Use of our report
This report 15 made solely to the charity's trustees, as a body. in accordance with Part 4 of the Charities (Accounts and
Reportsl Regulations 2(M)8. Our audit work has been undertaken so that we rnight state to the charlty's trustee5 those
matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent
pem)ltted by law, we do not accept or assume responsibility to anyone other than the tharity and the charity's
trustees as a bodyi for our auditwork, for this report, orforthe opinions we have formed.
Bennewlth 2018 knmited Istatutory Auditors)
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU14XA
Date..
Page 10

Bookham
st Churth
Statement of Financial Activ￿1
for the Year Ended 30 Se temb
25
3Q.9.25
Totsl
funds
30.9.24
Total
funds
as restated
Unre5trirted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
396,073
37,509
433,582
594,062
Charltable activities
Play8roup income
Other event5 and activities
4,327
9,247
7,106
7,106
Investment income
Other income
47.965
6,154
47,965
8.946
7,698
42.293
2.792
Total
457,298
40,301
497,599
657.627
EXPENDITURE ON
Charitable activities
Ministry costs
Church and manse expense5
Home and overseas mission
272,150
92.875
83,370
29.094
81
8.194
8.465
301.244
92,956
91,564
8,465
384.224
94,276
85,652
8,916
CAP
Totrl
448,395
45,834
494.229
573.068
NET INcOMEI{￿(PENDrruRE>
Transfers between funds
Other recogni5ed galnslllossesl
Gains on revaluation of fixed assets
8,903
14.0001
15.5331
3.370
84,559
20
140.0
140,000
Net movement In funds
144,903
11.5331
143.370
84,559
RECONCILLATION OF FUNDS
Total funds brought forward
4.523.$02
25,112
4.548,614
4,464.055
TOTAL FUNDS CARRIED FORWARD
4.668.405
23,579
4,691,984
4,548,614
The notes form part of these financial statements
Page 11

Bookham 83 tlst
hurth
Balance She
30 Se tember 2025
30.9.25
Total
funds
30.9.24
Total
lund5
as restated
Unrestricted
funds
Restricted
lunds
Notes
FIXED ASSETS
Tan8ible assets
Investment property
14
15
3,601,364
850,0(K)
479
3,601,843
850.000
4,313076
4,451.364
479
4,451,843
4,313.876
CURRENT ASSETS
Debttsrs
Cash at bank
16
24,726
287.119
24,726
310,576
19.754
312.259
23,457
311.845
23.457
335.302
332,013
CREDITORS
Amounts falling due withln one year
17
194,8041
13571
195.1611
197,2751
NET CURREPIt ASSETS
217,041
23.1
240,141
234.738
TOTAL ASSETS LESS CURRENT LIABIUTIES
4.668,405
23,579
4,691,984
4,548.614
NET ASSErs
4,668,405
23,579
4,691,984
4.548,614
The notes form part of these financial statements
Page 12
continued...

Bookh
tist Chur
Balance Sheet- ton
30 Se tember 2
25
FUNDS
Unrestricted funds..
General fund
Building Fund
Manse Fund
Second Manse Fund
Hardship Fund
Premises Fund
Revaluation re5eNe
20
196,(M)7
2,991,267
710,m)
602.699
9.453
18.979
140.OOJ
216,792
2.991,267
710,(
595.547
8.S32
1.364
4,668,405
4,523.502
Restricted fijnds:
CAP Fund
Mission Fund
Other Fund
12,228
2,508
8,843
16,621
I,oii
7.480
23,579
25.112
TOTAL FUND5
4,691.984
4,548,614
The financial statements were approved by the Board of Trustees and authorised for issue
and were signed on its behalf by:
on
Dr DJ Commandeur-Tru5tee
The notes fomi part ol these financlal statements
Pa8e 13

Bookham Ba t15t Church
as
rthè Year
Fl w StatemLnt
ed30Se
ember 2025
30.9.25
30.9.24
s restated
Notes
Cash Ilows frorn operating admties
Cash generated from operations
18,9071
72.158
Net Cash (used inl/provided by operating activities
18.9071
72,158
Cash flowsfrom Inverting artivitses
Purchase of tangible fixed assets
Sale of tan8ible fixed assets
Interest retelved
13,8391
800
10,263
196,0661
950
7.698
Net cash provided byllused inl investing activities
7.224
187,4181
Cash flow5from finan¢ln83rti¥itles
Newloans in year
71,495
Net cash provided by financing actNities
71.495
Change In cash and ash equlvalents In the
reportlng perlod
Cash and cash equlvaltnts atthe be8innln8
of the reportlng ￿rIOd
11.6831
56.235
312.259
256.024
Cash and cash equlvalènts at the end of
the repgrtlng perlod
310.576
312,259
The notes form part of these finanoal statements
Pa8e 14

8ookharn
tlst Churth
otes to the C sh Flow Stztement
forthe Year Ended 30 Se
tember 2025
RECONCIUATION OF INCOME TO N￿cAsH FLOW FROM OPERATING AcfiviTIES
30.9.25
30.9.24
as restated
Net Income forthe rèporting perlod las perthe Ststement of Financlal
Actlvltiesl
Adjustments for
Depreciation tharges
L05s/lprofitl on disposal of fixed assets
Inte￿st received
Prior year adjustment in soaal security
Ilncreasel/deC￿èse in debtors
Decrease in creditors
3.370
84.559
5.046
26
110,2631
5.556
19501
17,6981
12,5901
5,810
112.5291
14,9721
12.1141
cash (used inllprovkled by operations
18,9)71
72.158
ANALYSIS OF CHANGES IN NET FUNDS
At 1.10.24
Cash flow
At 30.9.25
Netcash
Cash at bank
312.259
11,6831
310,576
312.259
11,6831
310.576
Debt
Debts falling due within l year
171,4951
171.4951
171.4951
171,4951
Total
240.764
11,6831
239.081
The notes form part of these financial statements
Page 15

Bookham Bz tist Chu
Notes
forthey
h Finandal Staternents
r Ended 30 Se
t rnber 2025
ACCOUNTING POLICIES
Basls of preparing the finar4¢ial Statements
The finanoal statements of the charity, which is a publlc benefit entity under FRS 102. have been prePa￿d in
accordance with the Charitie5 SORP IFRS 1021 'Aceounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charityes preparing their accounts in accordance with the Financia5
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffettive l January 20191,. Financial
Reportin8 Stsndard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the
Charities Act 2011. The financial ststement5 have been prepared under the historical cost convention, as
modified by the revaluation of certain assets.
In￿rne
All income is ￿COgnised in the Ststement of Financlal Activities onee the charity ha5 entitlement to the funds,
It is probablethat the income will be received and the amount can be measured reliably.
Expendiiure
Liabilities are recogni5ed as expenditure ès soon as there is a le8al or con5tructNe obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement
and the amount of the obligation can be rneasured reliably. Expenditu￿ is accounted for on an accruals basis
and has been classified under headings that aggregate all cost related to the category. Where costs cannot be
directly attributed to particular headings they have been allO￿ted to activities on a basis Consis￿nI with the
use ol resourees.
Grants offered subject to condttions'which have not been met at the year end date are noted as a commitment
but not accrued as expenditure.
TanBlble fimed assets
DeP￿CIatIOn 15 provided at the following annual rates in order to wrSte off each asset over Its estimated useful
equipment.. over 4 years, Straight line
All other plant & equ￿Pment. over 5 years, straight line
Freehold Propertyand Deweciation
Freehold property is included at C05t. Residential freehold property was restated to fair value on transStlon to
FRS 102. and this value is treated a5 deemed cost going forward. Freehold land is not depreciated. The trustees
adopt a policy of maintainin8 the Church Premises and residential building5 to è high standard which prolon8S
thelr useful INes aT)d enhances their residual values and accordingly the Tru5tee5 Consider any depreciation
arisin8 or accumulated depreciation to date to be insignificant and immaterial. The Church Prerni5es were
pmiously depreciated at the rate 012% of cost straight line per annum until 2023.
Investment property
Investment property is shown at most recent valuation. Any ag8regate surplus or defiot arising from changes
In fair value 15 reco8nlsed in the Staternent of Financial Artivibes.
Tzmatbon
The charity is exempt frgm tax on its eharitable activities.
Fund a¢countln8
Unrestricted funds can be used in attordance with the charitsble objertives atthe discretion gf the trustees.
Oesi8nated funds are Set aside by the trustee5 Out of unrestricted funds for specific future purposes or
projets.
Page 16
continued...

tist Church
to the Financial Ststements- contlnued
for the Year Ended 30 Se
tember 2025
ACCOUNnNG POUCIE5. Con￿n￿ed
Fund accountln8
Restricted funds can only be used for particular restrirted purposes Wlthin the objects of the Church.
Restrirtions arise when Specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund Ss included in the notes to the financial
ststements.
Pension costs and other pO￿-retireMent beneflts
The church pays contributions to the Baptist Ministers Pension Trust Limited whlch is a defined beneflts
Scheme.
The Church atso contribute5 to 3 Stakeholderscheme for its staff.
Contributions were paid in the period in which they were due.
Deficlency payments are a150 made into the earlier Baptist Ministers Defined Benefits Pension Scheme.
Debtors
Grants receivable and other debtors are included at the setdement amount due. Prepayments are valued at
the amount prepaid.
Creditors and provlslons
Creditory and provisions are recognised where the charity has a present obligation arising from a past event
that will probably ￿sUIt in the transfer of funds to a third party and the amount due to settle the obligation
can be measured or estimated reliably. C￿dItorS are recognised at thelr settlement amount. Provisions have
been calculated at the best estlmate of the settlement amount and then discounted back to present value at
the reportin8 date.
Golng cOn￿rn
At the time of approving the financial statements. the Trustees have a reasonable expectation that the charity
has adequate resources tts continue in operational existence for the foreseeable future li.e. there are no
material uncertainties about the charity's ability to eontinuel. Thus. the Trustees continue to adopt the going
concern basls of accounting in preparing the financ(al statements.
DONATIONS AND LEGACIES
30.9.25
30.9.24
as reststed
Other giving
Planned glvlng.. Gift aid
Grants
Income tax recoverable on glft abd
141,265
223.543
263,833
185,404
89,824
55,Wl
60,774
433,582
594.062
Page 17
continued...

Bookham Ba
1st Churth
to the Flnan
for the Yea
ments- contln
ember 2025
DONATIONS AND LEGACIES- continued
Grants received. included in the ab(we. are as follows..
30.9.25
30.9.24
as restated
Playgroup
Other grants
81,824
8,0(K)
89.824
INVESTMENT INCOME
30.9.25
30.9.24
as restated
Rents received
Dep051t account interest
37,702
10,263
7,698
47.965
7,698
INCOME FROM CHARITABLE A￿￿rnEs
30.9.25
30,9.24
as restated
Activity
Playgroup income
Other events and aetivitie5
Charitable activities
Charitable activities
4.327
9.247
7.106
7.106
13.574
OThER INCOME
30.9.25
30.9.24
a5 restated
Gain on sale Of tsngible fixed assets
Rent
Admini5tratNe income
Other incorne
950
37.443
3.9
4.239
2,741
1.%6
8.946
42,293
Pa8e 18
continued...

èmBa
Notes
the Finandal Statemen
- continu
forthe Year End
30Se
ember 2025
CHARFtA8LE ACTIVITIES cosrs
Grant
funding of
activities
(see note
rect
Costs (see
note 71
81
Totals
Ministry costs
Church and rnanse expenses
Home and overseas mission
301,244
92.956
6,017
1.265
301,244
92,956
91,564
8,465
85,547
7.200
CAP
401.482
92,747
494,229
DIRECT COSTS OF CHARITABLE ACTWMES
30.9.25
30.9.24
as restated
Staff costs
Other costs
Operating costs of defined benefrt seheme
Rent in lieu ol manse provision
Manse runnin8 Costs
Accountancy fees
Audit fees
Other ￿soUrCeS
Office expenses
Church runnin8 Costs
Repairs to premises
Children and youth work
Other rninistry costs
Playgroup costs
Staff benefits
Travel costs
CAP costs
Depreciation
Loss on sale of assets
225,148
3.982
297,607
4,425
12
38,919
21,573
2.262
7,238
17.039
6,492
15.068
19,048
24,413
14,158
4.690
39,9(N)
14.754
19,389
8.772
18,672
14,606
15.301
10.750
8.853
6.642
771
945
5,556
5.046
26
401.482
480,216
Page 19
continued...

Bookham Ba 1st
to the Fln
naal Statements- continu
for the Year Ended 30 Se tember 2025
GRANTS PAYABLE
30.9.25
30.9.24
as restated
Home and (werseas mission
85,547
7,2fA)
85,652
7,2(KJ
CAP
92,747
92.852
Ana￿sIS per 8eo8raphical loca￿on
2025
Designated Restricted
2024
Designated Restrided
Total
Totsl
B@titude
Leatherhead Youth Project
Anna Chaplaincy- Meeting Place
Churches Together
National & Oversea5
Baptist Missionary Society
South East Baptist Association
Whitmans
Tear Fund- General
Open Doors
Aprender
Slovenia- Cazars & Zoldos
CMS Brazil- D&S Brito Medeiros
Send a Cow
Lebanon- ABTS
Lebanon Mission- Life Centre
Church
Emerging Opportunities
650
10,321
650
10.321
io.w)
10.0
3O)
2.549
8.500
10.000
1,8
2,549
12,OCKJ
2.549
8.500
10.000
1,800
2,549
12,OC¥J
1.800
8,SOO
io,oox)
1,8CKJ
1.800
8.500
io.(x)o
1,800
1,800
12.1N)O
12,1XJO
6,¢J)O
9,(KJO
9,255
9.255
9.￿0
941
941
4.097
10,097
4,097
10,097
14,693
1.147
14,693
1,147
Total expenditure
77,353
8,194 85,547
84,711
941 85,652
Analysls betr4een institutions and individuals
2025
Institutions Individuals
2024
Institutions Individuals
Totsl
Total
Local
B@titude
Leatherhead Youth Projert
Anna Chaplainc¥- Meetin8 Plate
Churches Together
Natlonal & Overseas
Baptist Missionary Society
South East BaptistAssociation
Whitmans
Tear Fund- Genèral
Open Doors
Aprender
Slovenia- Cazars & Zoldos
CMS Brazil- D&S Brito Medeiros
650
10,321
650
10,321
1,000
io,(x)o
lo.co)
300
3(K)
2.549
8,500
2,549
8.500
io,o(x) io.(
1,8(KJ
8.500
10,000 io,ocM)
1,800
1,800
12.000
6,(X)0 6,tixJ
9,(M)O
1,8(KJ
1,8(M)
12,0(X)
2,549
12.oc
2,549
12.0
6,0(Q 6.ocK)
9,255
9.255
Page 20
continued...

kham Ba ti5t Church
es to the Finandal Statemen
forthe Year Ended 30 Se t
ntlnu
2025
GRANTS PAYABLE. continued
Send a Cow
Lebanon- A8TS
Lebanon Mis5ion- ￿fe Centre
Church
Emerging opportunities
941
6,(L)O
941
10,097
10.097
10.097
I,4￿)
10.097
14.693
1.147
14.693
1.147
Total expenditure
60.292
25,255 85,547
60.652
25,WO 85,652
The acrlvlties supported in the above givin8 can be categorised as follows..
71% spreadin8 the Christian message
14% improving education amongst poor worldwlde
15% supportlng social justice
TRUSTEES, REMUNERATION AND BENEFtTS
2025
Rev Steve Rev Caroline Rev Gllllan
Elme5
Olweira
Campbell
2024
Rev Caroline Rev Gillian
Oliveira
Campbell
Rev Steve
Elmes
Stipend
RenVHousing allowan
Employer's Nl
Employees pension
17,891
17,100
4,367
2,823
2.013
1.756
180
31.989
22,800
7,225
4,135
1,538
1,960
180
24,788
1.085
2.806
2,872
1,588
20,853
15,034
3,291
2,711
2,862
1,532
30,883
22.800
6,589
4,015
3,668
2,600
Council tax
Mobile phone allowance
Durin8 the years ended 30 September 2024 and 30 September 2025. Rev Caroline Ol￿e1[a and Rev Gill
Campbell were provided wlth a ￿nt stipend.
During the year ended 30 September 2024, Rev Steve Elmes was provided with accommodation.
Remuneration of a minority of trustees or people connerted to them is allowed under the Constitution.
Tyustees, ÈMpen5es
4 trustees 12024.. four) received expense5 totsllin8 £2.872 12024.. £2,713) in respect of travel, subsistence,
books and 5undries.
Pa8e 21
continued...

kham Ba
th financlal StalLments- Contin
rtheYearE
Ose
em
r 2025
io.
STAFF COSTS
2025
2024
Salarie5 and stipends
Ernployer's National Insurance costs
Pension costs- defined contribution schemes
Recovery contribution5 for former defined benefit pension
scheme
Rent in lieu of manse prowsion
Other cost5
CAP 5tsff cost
Salarie5
Employerfs National Insurance costs
170,475
12.262
12,899
184,698
13,883
14,751
12
38,919
4,426
39.900
18,583
237
18,820
19,613
254.357
276.302
63,985
Playgroup salarie5
Children's Centre stsff costs
9,520
45
462
Employee5 National Insurance costs
Pension costs- defined contributlon schemes
10,027
8,853
stsff benefits
273.237
350,196
The average number of employees durin8 the yearwas 1312024.. 171.
There was l employee with ernoluments above £60.00012024: nonel.
Staff costs include £0 of termination benefits 12024.. £2,6461, which are Teco8nised when legal agreement is
reathed.
Key management personnel remuneration and benefits
2025
2024
Totsl
55,490
53,786
Pa8e 22
continued...

Bookh
tlst Church
es to the Financial Statements- contlnued
for the Vear Ended 30 Se
tember 2025
ii.
COMPAIL4TIVES FOR THE STATEMENT OF FINANCIAL AcnviTIES
Unrestricted
funds
Restritted
fvnds
Totsl
funds
as reststed
INCOME AND ENDOWMENTS FROM
Donations and legacies
559,554
34,508
594,062
Charitable adivltles
Playgroup income
Other events and activities
4,327
8.847
4.327
9.247
Investment income
Other income
7,698
42.293
7.698
42.293
Total
622,719
34,908
657,627
EXPENDITURE ON
Charltable adivitie5
Ministry costs
Church and manse expenses
Home and overseas rnis5ion
354,240
94.270
84.711
29,984
384.224
94.276
85,652
8,916
941
8,916
CAP
Total
533.221
39.847
573.068 .
NET INCOMEIIEXPENDITUREI
Transfèrs between funds
89,498
14,9391
11,0401
84,559
Net movement In funds
90,538
15,9791
84.559
RECONCILIATION OF FUND5
Tot31 funds brou8ht forward
4,432.964
31,091
4.464.055
TOTAL FUNDS CARRIED FORWARD
4.523,502
25.112
4,548,614
12.
PRIOR YEARADJUSTMEfr
The comparative figures in the debtors and creditors notes have been restated to more clearly identrfy the
nature of the debtors and credltOl5.
2024
Published accounts
2024
As reststed
Adjustments
Income tax rec(werable
Other debtors
Prepayments and accrued income
Receipts in advance
Sundry creditors
Accruals and deferred income
Other creditors
Trade creditors
12,614
7,140
112, 6141
17,1401
19,754
18,0801
114.4331
20.176
1,275
1,062
19.754
8.080
14,433
20.176
1,275
1.062
Page 23
continued.-.

Bookham Ba
st Chu
h Financial Ststements- ¢ontln
he Year Ended
mber 2025
12.
PRIOR YEAR ADJUSTMENT- contlnued
42,267
42,267
A tangible fixed asset Wès sold during the year ended 30 September 2024, resulting in a gain on disposal of
£950. This was included within donation5 and legacies income as other giving income in the published
accounts lor that year. The comparative figures have been restated to show this as a 8ain on disposal of a fixed
asset.
2024
Published accounts
2024
As restated
Adjustments
Donatlons and legacles
Other giving
Other income
Gain on Sale of tangible fixed assets
264,783
19501
263,833
950
950
264.783
264.783
Grant income of £8.000 was recognised in the year to 30 September 2024 within charitable activities income as
other events and activities ineome. Grant income of £81,824 was recogni5ed In the year to 30 September 2024
within charitable artwities income as play8roup income.
The comparative fi8urÈs have been restated to show these as grant income within donation5 and legacies
Income.
2024
Published ateounts
2024
A5 restated
Adjustments
Charltable acllviilÈs
Other events and activities
Playgroup income
DOna￿on5 and legacies
Grants
17,247
86,152
18,(X)01
181.8241
9,247
4,328
89.824
89.824
103,399
103,399
In the published account5 for the year ended 30 September 2024. the grant expenditure relatin8 to CAP
Included an amount of £1.715 which was comprised of travel ctssts of £770 and other CAP costs of £945. Since
these are not grant expenditure, the comparative figures have been reststed to Show these separately.
2024
Published accounts
2024
As restated
Adjustments
Charltsble artlvltiès
Grants payable- CAP
Travel costs
CAP costs
8.915
11,7151
770
945
7.200
770
945
8,915
8,915
Pa8e 24
continued...

amBa
'st Church
Note5 to the FSnancial Statements- tontinu
for the Year Ended 30 Se
mber 202
12.
PRIOR YEAR ADJUSTMENT- continued
In the published accounts for the year ended 30 September 2024, no creditor was recognised in respect of
arnounts owed to HMRC relatin8 to 50rne benefits received by the Ministers durin8 the year. This was also the
case in preceding years. An adjustment has been done to include thi5 creditor in the comparative figures.
2024
2024
Published accounts
As restated
Adjustments
Social security creditor
Employer's national insurance costs
un￿StrICted funds brought forward
3,267
677
12.5891
3,267
14,560
4,432,965
13,883
4,435,554
4.449.437
1,355
4.450.792
AUDITOR'S REMUNERATION
2025
2024
Audit
Non-audit work
7.238
2,262
9,5(M)
14.
TANGIBLE FIXEDASSETS
FiXtU￿S
and
fittings
Freehold
property
Totals
COST OR VALUATION
At i OttobEr 2024
Additlons
Disposals
Revaluations
Reelassification
4,999.517
84.211
3.839
15,2611
5,083.728
3,839
15,2611
140.LVX)
1850,LM)01
140,000
1850.0001
At 30 September 2025
4.289.517
82,789
4,372,306
DEPRECIATION
At l October 2024
Charge for year
Eliminated on disposal
702,703
67.149
5,046
14,4351
769,852
5,046
14.4351
At 30 September 2025
702,703
67,760
770,463
NET BOOK VALUE
At 30 September 2025
3,586,814
15.029
3,601,843
At 30 September 2024
4,296,814
17.062
4,313,876
Page 25
continued...

Bookham Ba
Churth
Financlal Ststem
Year Ended 30
ntinued
er 2025
TANGIBLE FIXEDASSEfs. tontlnued
Cost orvaluation at 30 September 2025 is ￿presented by..
Fixtures
and
fittings
Freehold
property
Totsls
C05t
4.289,517
82.789
4,372,306
The Church manse12 Durleston Park Drive, Bookhaml was revalued in 2020 by John Wadsworth Estate Agents
Ltd.
15.
INVEsfMENT PROPERTY
FAIR VALUE
Reclassification
850.OLX)
At 30 September 2025
850.[
NET BOOK VALUE
At 30 September 2025
850.oc
At 30 September 2024
The Church manse12 Durleston Park Drive. Bookhaml was reclassified to investment property at the beginning
of the year.
16.
DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
30.9.25
30.9.24
a5 restated
Prepayments and accrued income
24.726
19.754
Page 26
continued...

Bookham B
rch
esto the Finan
al Statements- contlnued
for thè Year Ended 30 Se
tember 2025
17.
CREDITORS.. AMOUNTS FAWNG WE WtrHIN ONE YEAR
30.9.25
30.9.24
as restated
Bank loans and overdrdfts (see note 181
Trade creditors
Social security and othertaxes
Other ￿dItorS
Accruals and deferred income
Accruals forgrants payable
71,495
1,833
3,932
2,387
9,514
6,(J)O
71.495
1,062
3,267
1,275
20.176
95,161
97.275
For the year ended 30 September 2025, £830 rental income wa5 deferred as it was received in advan￿.
For the year ended 30 September 2024, £8.OLK) grant was deferred as the performan￿related condition5
attached to the grant were not met yet. £80 hall hire income was also deferred as it was received in advance.
Both of these have now been reco8nised.
LOANS
The loans are unsecured. interest free and ￿payable 10 years from the date loaned, or on demand with 30
days, notice.
19.
LEASING AGREEMENTS
2025
2024
Within l year
I to 2 year5
2 to 5 years
5.060
5,041
5.041
1.197
2,530
12.650
11.279
Lease payments of £16,92012024.. £10.4421 were reco8nlsed as an expense in the year.
Page 27
continued...

mBa
tlstchurc
to the Flnanclal
tatements- cOntin￿d
for the Year Ended 30 Se tember 2025
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
betr4een
funds
At
1.10.24
At
30.9.25
Unrestrlcted funds
General fund
Mission Fund
Building Fund
Manse Fund
Second Manse Fund
ardship Fund
Premises Fund
Revaluation reserve
216,792
71,070
183,3691
191.8551
83,369
196.ryJ7
2.991,267
710,0(KI
595,547
8.532
1,364
2.991,267
710.(
602,699
9,453
18,979
140.(KM)
7.152
12,6661
3,587
17.615
140,(M))
4,523,502
148,903
I4,L￿}
4,668.405
Restricted fvnds
CAP Fund
Mission Fund
Other Fund
16,621
I,oii
7.480
18,3931
1,497
1,363
12,228
2.508
8,843
25.112
15,5331
23,579
TOTAL FUNDS
4.548,614
143,370
4.691.984
Net movement in funds. included Sn the above are as follows..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unre￿rIcted fvnds
General fund
Mi55ion Fund
Hardship Fund
Premises Fund
Revaluation reserve
414.2S6
1343,1861
183,3701
11.7521
120,0871
71,070
183,3691
3,587
17.615
I40,￿0
5,339
37,702
140.OLY)
457.298
1448,3951
140,OCKJ
148,903
Re5tritted funds
CAP fund
Mission Fund
Other Fund
18,946
9.691
11.664
127,3391
18.1941
110.3011
18,3931
1,497
1,363
40,301
145.8341
15,5331
TOTAL FUNDS
497.599
1494,2291
140,LKX)
143.370
Page 28
ontinued...

Bookham B
Churth
Notes to th Finantial Statements- continuo
for the Year Ended 30 Se
tember2025
20.
MOVEMENT IN FUNDS- contlnutd
Compardtives for movement In funds
Net
movement
in funds
Transfe
between
fund5
At
1.10.23
At
30.9.24
Unyestrlrted funds
General fund
Mission Fund
Building Fund
Manse Fund
second Manse Fund
Hardship Fund
Premises Fund
191,528
20,541
2,991,267
710,LX)O
516,438
3,190
186.437
183,2331
1161.1731
62.692
216.792
2,991,267
710,0
595.547
8,532
1,364
79,109
5,342
119,0481
20,412
4,432,964
89.498
1,040
4,523,502
Restricted fund5
CAP Fund
Mission Fund
Other Fund
20.825
I,oii
9,25S
19,2041
16,621
I,oii
7.480
4,265
16.0401
31,091
14.9391
11,0401
25.112
TOTAL FUNDS
4,464,055
84.559
4.548.614
Comparative net movement in funds, included in the above a￿ as follows..
Incoming
resources
Resourtes
expended
Movement
in funds
Unrestrlcted funds
General fund
Mission Fund
Hardship Fund
Premises Fund
615,285
1.478
5,956
1428,8481
184.7111
16141
119.0481
186.437
183,2331
5,342
119,0481
622,719
1533,2211
89,498
Restrlrted funds
CAP Fund
Mission Fund
Other Fund
19.521
941
14.446
128,7251
19411
110,1811
19,2041
4.265
34.908
139,8471
14.9391
TOTAL FUNDS
657.627
1573,0681
84,559
Pa8e 29
continued...

harn Ba
es to the Fln
na
I Statements-
ontinued
fof
ar Ended 30 Se
tember 2025
20.
MOVEMENT IN FUNDS- contlnued
A currentyear 12 months and prior year 12 months cornbined position is a5 follows..
Net
movement
in funds
Transfer5
between
fund5
At
1.10.23
At
30.9.25
Unre5trirted fvnds
General fund
Mission Fund
Building Fund
Manse Fund
Second Manse Fund
Hardship Fund
P￿MiseS Fund
Revaluation ￿SerVe
191,528
20,541
2.991,267
710.0
516.438
3.190
257,507
1166,6021
12S3.0281
146.061
196,007
2.991,267
710,000
602.699
9.453
18,979
140,(KKJ
86,261
12,6661
20.412
8,929
11,4331
140,OLY)
4.432,964
238.401
12,9601
4,668,405
Restricted fvnds
CAP Funil
Mission Fund
Other Fund
20,825
I,oii
9,255
117.5971
1,497
5.628
12,228
2,508
8,843
16.0401
31,091
110.4721
2,960
23,579
TOTAL FUNDS
4,464,055
227.929
4,691,984
A current year 12 months and prior year 12 months combined net m(wemernt in funds, included in the above
are a5 follow5..
Incoming
resources
Resources
expended
Gains and
losses
Movement
funds
Unrestrlcted funds
General fund
Mission Fund
Hardship Fund
Premises Fund
RÈvaluatlon resetve
1.029,541
1.479
IL295
37,702
1772.0341
1168,0811
12,3661
139,1351
257,507
1166,EQ21
8,929
11,4331
140,0
140,(KKJ
1,080.017
1981,6161
I40.￿0
238.401
Re5trfrted funds
CAP Fund
Mission Fund
Other Fund
38.467
10.632
26,110
156,0641
19,1351
120,4821
117.5971
1.497
5.628
75.209
185,6811
110.4721
TOTAL FUNDS
1.155.226
11.067,2971
140,(XJ)
227.929
Un￿striCted
Page 30
continued...

Bookham B
toth Flnancial Statements. continued
forthe Year Ended 30 Se
ember 2025
20.
MOVEMENT IN FUNDS- tontinued
The GENEPAt FUND balance eon515ts of the net incorning or out8oin8 resources accumulated since the church's
fourTrdation. The balance at any one time is available to fund the activities of the church and urries no
restrictions.
The HARDSHIP FUND con515ts of money gNen as donations to the Cornrnunity Fridge. The trustees have set
these aslde to make di¥retionary payments to those in need.
The PREMISES FUND carries a balance set aside from the General Fund to meet the antiopated repair and
maintenance costs of the church premises and also the manses. Such costs a￿ charged to the fund in thè year
they arise.
The designated MISSION FUND is allocated each year a share of the unspecified general giving received by the
churth. and gonts are made accordin8ly. Specific gifts are dealt with through the reslricted MISSION FUND.
The BUILDING FUND represents the carrying value of the Church Premises.
The MANSE FUND represents the carrying value ofthe Church Manse.
The SECOND MANSE FUND represents the tarrying value ofthe Second Manse.
Restricted
The CAP FUND represents the total of donations and gifts ￿teNed, les5 expenses inCur￿d, by the Mole Valley
Branch of Christian5 Against Poverty. a re8lStered charity. Bookham Baptist Church is the lead church operatlng
the branch, which is not established as a separate legal entity, and is therefore deemed to be under the
control of the Trustees a5 a restrirted fund. The fund is administered separately from Christians Against
Poverty.
The OTHER FUND represents grants or gifts gNen by mernbers and others for specific work or the purchase of
specific item5 Wlthin the church activities. Detailed records of the actNities of any individual fund reported
underthis category are maintained by the church Trustees.
The MISSION FUND comprises donations recewed for the purpose of supporting the tharitvs missSon work in
partner communities overseas. Funds are applied towards mission programmes. including ministry outreach,
humanitarian support, leadership training, and operational costs directly attributable to mlssion èctivities. The
fund is restricted in accordance with donor intentions and cannot be used for the charity's 8eneral operational
expenditure.
Trdnsfers between funds
A transfer of £4,W)12024.. £5.0￿1, made out of General Funds to the restricted CAP fvnd. represents the
Church's donation to this activity each year.
A transfer of £NIL12024.. £6.0401 was made out of the Other restricted fund in ￿SpeCt of a drum kit and solar
panels which were purchased and capitalised during the year.
Page 31
continued...

kham Ba
Church
okLto the Anantlal Ststements- continu
forthe Year Ended 30 Se
ern￿r 2025
21.
EMPLOYEE BENEF￿ OBUGATIONS
The Church makes contributions to defined contribution pension sthemes. The assets of these schemes are
held separately from those of the Church in independently administered fund5. The pension cost and charge
represent contributions payable by the Church to these funds and amounted to £13.36112024.. £14,751).
22.
RELATED PARTY DISCLOSURES
Melanie Ctsmmandeur. the dose family member of a trustee was paid a total of £14,864 remuneration in the
year12024.'£6.1671.
Rachel Wat50n, the dose family mernber of the key management personnel was paid a total of £26.032
munerdtion in the year12024'.£18.4511.
The related parties gave unrestrirted donations totslling £61.34112024'. £51,091) to the charity-
On leavin8 the employment of the Church at the end of March 2024, Rev Steve Elme5 was paid £77,745 for his
10.95% share in l Ne150n Cottages, based on the prevailing market value of the property.
At the year end, £4,75012024.. £4,750> of the £71.495 12024.. £71,495) unsecured and interest free loan is
owed to David Taggart.
Trustees, insurance amounted to £4.56012024.. £4,440).
Rachel Watson, Tristan Watson ènd Josien Taggart We￿ paid £1.42512024.. NIL) In ￿lat10Th to subsistence and
5undries.
There were no other related party transactions during the year exeept those disclosed in notes 9 and 10 of
these finantial statements.
Page 32

Bookh
Ba
"st Church
De Iled Sts
ement of Finantial Adiviiie5
for the Year Ended 30 Se
ternber 2025
30.9.25
30.9.24
as reststed
INCOME AND ENDOWMENTS
Donatlons and le8a¢les
Othergiving
Planned giving.. Gift aid
Grants
Income tax recoverable on gift aid
141,265
223,543
8.￿J0
60.774
263,833
185.404
89.824
55.CM)I
433,582
594,062
Investment Income
Rents received
Oeposit account interest
37,702
10,263
7,698
47.965
7,698
Charitable actriities
Charitable actswties
7.106
13,574
Other Income
Gain on sale of tangible fixed assets
Rent
Adrninistrative income
Other income
950
37.443
3.9Tr)
4,239
2,741
1.966
8.946
42,293
Total incornln8 resourcès
497,599
657,627
EXPENDITURE
Charitable actlvltles
Wa8es
Social securlty
Pensions
Other cost5
Operating costs of defined beneflt scheme
Rent in lieu of manse provision
Manse running costs
Accountanty fee5
Audit fees
Other resources
Office expenses
Church running costs
Repairs to premises
Carried forward
198,578
13,209
13.361
3,982
263,287
17.122
17.198
4,425
12
38,919
21.573
2.262
7,238
17.039
6.492
15.068
19,048
429.683
39,900
14,754
3,￿)0
19,389
,772
18.672
14,606
354,224
Thi5 page does not form part of the Statutory flnancial statements
Page 33

B kham Ba
hurth
Deialled Statement of Fbnancl l Activili
forthe Year Ended 30 Se
ember 2025
30.9.25
30.9.24
as restated
Charitablt adlvbtles
Brought fotward
Children and youth work
Other ministry costs
Playgroup costs
Staff benefits
Travel costs
CAP costs
Fixtures and fittings
Loss on sale of tangible fixed assets
Grants to institutions
Grants to individuals
354.224
15.301
10.750
429,683
24.413
14,158
4.690
8,853
6,642
640
5,046
26
67,492
25,255
771
945
5,556
67.852
25,IMJ
494,229
573,LK8
Total resources expended
494.229
573.068
Net income
3,370
84,559
This page does not form part of the ststutoryfinanclal statements
Page 34