Carshalton Beeches Baptist Free Church Trustees, Annual Report Year ended: 31 December 2025 BEECHES APTIST CHURCH
CARSHALTON BEECHES BAPTIST FREE CHURCH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Charity reglstratlon number. 1130318
CARSHALTON BEECHES BAPTIST FREE CHURCH INDEX YEAR ENDED 31 DECEMBER 2025 Page Signffi¢anl charity irrfonnab Report of the Irustees R•px)rt oflhe Indeptrndenl Exomir Stslement of financial activrties BalatKe sheet Note¥ to Ihe fin8rK481 statements 9-14
CARSHALTON BEECHES BAPTIST FREE CHURCH SIGNIFICANT CHARITY INFORMATION YEAR ENDED 31 DECEMBER 2025 The namg ol the Charity is Carshatton B8e¢ls Bapb"st Free Church. The churth is affiliated to the Baptist Unn of Great 8ritn and tland and to the London Baptist Assoaation and until 24 June 2CM)9 was an excepted chanty. The church registered wth Chanty Commission on 24 June 2009 with charity number 1130318. The principal address of the thur¢h is Banst&*l Road, Carshallon. Surrey SMS 3NL The trustees ol the thLtrch are Ihtr 08acons, the officérs and the minislers. The trustees from 1 January 2025 urrtil the date of Ihe signing of this report wern". stsrt End Mrs Grace Abamba Dr Shade Ajayi-o Mrs Glenda 8anks Mr Richard Beales Mr Andy BlaG4burn Mr Yu Sheng Hsu Mr lan Knowl08 Mr Callum McKay Mr Isaac Ojo Mrs Bola Osryale Elected deaTh Elected deacon Elecled deacon Elected dea¢>)n Elected dèac4 Elected deacc Elecled deac( Elecled ¢Jeawi Elect deacon Eknled deacon 1 June 2024 1 jur 2024 1 June 2021 1 June 2020 1 Je 2021 1 Je2015 1 June 2022 l June 2022 1 June 2025 1 June 2024 31 M8y 2027 31 May 2027 31 May 2027 31 M8y 2026 31 fv4ay 2027 31 May 2025 31 May 2028 31 May 2025 31 May 2028 31 May 2027 Mr P Scott-Evans Tre¥surer 1 June 2(M)8 31 May 2025 Rev P Homsey Minister 1 SW•mb•r 2005 The Iru3leeB alt 1)$138(0d to be the key management personnel of the church. Independent examinef.. JCS Accountants Ltd 5 Rth'n Hood Lano Sutton Sufrey SM1 2SW Bonk$'. Chanti8s Fijundation 25 Kings Hill Avenue Kings Hill VVe5t MalliNJ Kent ME194TA Lon¢kn) Bapb"st Property Boa Llnit C2 15 Dock Slreet Londty) E18JN
CARSHALTON BEECHES BAPTIST FREE CHURCH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 Structurè na The Church is an unincoiporated as$walK and Is affilkqled to the Baptist Union of Great Britain and Ireland and lo the London Baptist Association. The Church o(£upies premises which are held by the London Baptist Property 8081d. on Tru81. The Church is govern&J by its "Constrtution and Rules" (ICrneDt. The Church is autonomous and the Church Meeting makes the final decisiC on all Signifnt matt5. after laking into o)nsideration any advi given by th8 Iruslees. Trustees are appoinled by the Churth Meeting in ofthree ways. Deacons are elected for a period oflhree years. from wilhin the membership, at a Spec1 Church Meebng Iqttsoajm.. 4W¢ of rrembership rolll, on obtaining Votè5 from al least 50% of Ihose present. After 6 years of conth"nuous seNt>. e)n$ are not eligible lor re-election for one year. Officers nd mtnisters are trustees by wrtue ol holding office Officers a¥e appoinled by the Church Meeting every 3 y8ars. Currently the only OffKer role is that ol Treasurer. Ministèrs are Invrted to the pastorate by a Spea'al Church Maeting. The Iruslees meel togelher regularty as the Church's leadetship team. They bring pOrtS and recommetxlations on all $Ignift aspects of the Church's affairs to the Chufth Methn9 The Church Meeting usualty meets six times a year and receives the leadership's reports and any r8commandab"or. Al InMetI0r are voted on by th& Church Meeting. The trustees are inducted by the senior deacon and the minister and re¢eNe training during their tem ol office by attending meetings and ty making ¢Jse of the publications prc4JLthd by th¢ Baptist Unicm of Great Brilain and the Charity Commission. The Ifuslee3 delegate over5ighl of certain matters to groups appoinletj by the Ifuslees Wth the approval of Ihe Church Mèebng. Al present. the rnain groups a the Finance Group and Fabri¢ Grwp. These Groups have Injslee represenlalivès but also pOrt to the tntst•o8 and Church Meeting on a rngular bgsL%. The principal purpose ol C8r8h8110n 8eeches Bapb'st Free Church is the athancem¥nl of Ihe Chrisl¢an faith according to the principles of the Baptist denwination The charity exY61s to seNe the community of Carsl)aWon Beeches. Our aim is to make wholehearted dipS 01 the Lord Jesus. not just lo create a congrlI0n ol passive believers. We strive to b& community ol disuple-making discie8.. a f8mtty, united by tyjr kjve for the Ltyd Jèsu$ Chnsl. grateful lo God for His love for us, and r&aching Out to Sha His Fove with Ih05e who live and work in OLtr communty. We want lo be a community where everyone is weomed". everyone 1$ valued and everyone has the op)rtUnity to be Involvèd. The Bible is the rule and guide for all our life. Prayer is ¢enlr81 lo everylhing we a and th). We constantly lo be open to the leading of the Holy Spint. Our core v8lL$ ar•.. Jesus 18 our King.. Every(Th matters." and Here to S•e oth•rs. The membership on 31 December 2025 was 1161119 on 31 December 20241. Approximately 75 to 100 &Yult$ plus 20 to 25 children and young people altend oft Sunday mominp Our worship services are open to all. Thèse service5 a also lrye-slreamed via Ihe church's YouTut4 channel for those tho are Unab to attend in person. Sund8y evening meetings ontinue to be held via 'ZcM, but on the first Sufthy venir•J ol the rTK)nth a communion servti is hald 81 the ¢hur¢h, Serving Ihe local community is a vrtal part ol the chufth's miswon. This objedj've is fvrther Worked out in a numb&r ol way$ among ¢hildren and young people, adutts and familk•s, and senitir rAizens. Sunday worship is a vital part of the thurch's mission bul during the week Ihe premises continue to bè well-used attr81#ing many people from the Icul community into Ihe building. This is not only for churth-led aclNths but ¥i0u$ room$ in the buikjirvj are hiied by a wsde rangè ol olh org8ni88tions and individuals. The church reli&$ heavily volunteer5. In 2025. there afound SO indNK1uals invdved a variety ofroles required for the planning, delivèring and supporting SuThYay services and aci¢¥It thrDugfM)ut the week as well as roles associated with the buildir¥J. finance and govemance. For ffKJst indwiduals this would nonnally equate lo a minimum of tsvo hours per week wrfh sover81 volunteering for Ihtr ewrvalenl ofone or days each week. Our Children and Families Wother has regular ¢Miact wrth over 80 famil through all groups and links into the community. Our Sunday groups, Creche & Beethes Kids. prcNKle sessions for babies and children up to Year 6 with 20 regular attendees on the register Thtr Beech Boppers Bible Story and snging group continues wrth beeen &10 families attending each time. This is a part of our thriving weekty baby and toddler group. which has 40 lamilies reglstered and a waiting list. The successfijl weekly Friday Club has expand1 lo include a faith-focused Friday Group and has 30 iegular attendees on the register. We have tyans to Wlty start a Friday Club Infants, for Reception to Year 2 d)ildren.
CARSHALTON BEECHES BAPTIST FREE CHURCH REPORT OF THE TRUSTEES Icontinuedl FOR THE YEAR ENOED 31 OECEIABER 2025 octives and activitie continu•d We run various events like Summer Slay and P seswon5, East•r Famify FLM aThJ Famity LwJhl N3ht throughout the year and connect wlh many local families thrtyJgh these. 8N¥ay5 having 30+ lamilies in attendan. We've 8150 held 8 Family Summer and Eastei Egg Hunt. whth have l)een well attend8d by lamilies who attend the Sunday groups. In 2025. F8lth in Your Farnily launched. offerirrtJ a grwng hub of online disupleship and parentr'ng resources and In-person events., a new famity sm811 group vnll start In 2026 as part of this. Al 9rwps and %tivrts are supported by a dedted small team of volunteers. Our Youth and S¢lx)ols workar shares her b8bve8n the ¢hur¢h and local schcds to great effocl. Th number ol young peop attending Sunday morning has grown lo around 12- 15 each week. The Bib Study moved from Monday evenings to Sunday evenings The successful Yotrth Calé meets &8¢h Thursday aftemoons wth around 1 &20 attending. The young people are now more in¥ol¥ed in Sunday morning w0h1p sèNices and are planning to te invofved with the worship band, preathing and l•adin9 interactive activrties of a moming in Spmg 2026. The ywng people also attended events wrth other local churches as well as a Chrislian Youth camp lor a week in the summer. Again, this area of work lieS on a Small. commitled 18m of volunteers. The p8rl-lime Spill the Beans Cafè Man8ger ha$ ovèrs&8n an increase in takings and th• numbers attending across the three mornings Il is open, She also provides Tefreshments for a numbef of groups who hire Ihe premises. The café 18 staffed by a number ol drfferent volunteers each day In ath11tn to volunleers, there is an ongoing woth experience placement programme al th& café, accommodabng sludents Vnth additional needs fr N¥0 local co1•5. In earfy 2026 il is expected that the ¢afé will 1n with a national charity. Th¢ Chatty Cafè Stherre. lo start 8 we&kly Initiative called Chatty & Natter tables. On Thursdays frcffl 11>12. deshated tab16s become 'chatty tsbSe6', where anyone is wethme to In others 10 ¢hal In 8 bid to reduce kneliness and 5¢xial isolation. Two ILFrther volunteers and one work èxperience student have been recruited lo be particularfy involved in th. In Junè 2024, we were able to appoint a part-time Administrator and Recepts'onisi who works five mrnings each week. The Wednesday Lunch CIL) led by ¢hur¢h members wth Jprt Irom 8 team of local ¥unteerS o)ntinue8 lo be 8 grealty apprecialtsd meeting place for around 45 elderty pewe providing wholesome food, Support, care and indudes a shotl chris1n-aSed tslk. The Alcohdics Anonymous group h8s met regulaty Ihrough)ut the ye8r. The various Guiding and S¢ou¢ing groups meet e week ¢AJring tem-b.me atNI also attend fryjr Sunday moming Parad¢ Services over the cwrse of the year. The Oak Tree Pre-Stho¢4 Nursery eath weekday during lem-b.me in the Youth cent Group6 hiftng thè premis&s in 2025 indude.. a group of fami mediation pracliliwer5'. counsellors, Pilates and olher exercise ¢18sses, NHS training sessions, ABRSM mu$¢ examInatn8,. the Bbod TranslA)rt S¥Mc8asweU as Local Authority Local CoMMee meetings and National Election$. OncE again, the vory successful Yulefest communty evwt tk 9C8 on the first Friday evening in D8c•mber attracting large crowds with thè church at its core. Due lo the lain the porfomiances by loczl 8chool$, o)mmunty groups and thoirs were In Ihtr thurch which led to large numbers ¢orTung into the thLtrth. A¢hi Ouf minister, Rev Phil Horn5ey, ha$ led the church with humility and gra. Hi$ preaching is Bible b85ed. challergging. And widely apprecrated, especially by Ihose housebtyjnd members ab to enjoy seNices via live streaming. A P35toral Care Tearn assist the minister in 8eekirwJ lo mget the needs of mwnber5. Mid-week Sm1 groups afe well attended lor fellowship and bible study. We held a very su1xes$ churth weekend at a Ic¢al church irtr vnlh hKJh thels of attendance and some vèry positNe feedback Ken Beniafflln from the London Institute of Contemporary Chnstianity led inspiring and ¢hallenging sessions under the lrtle.'Wheie Do We Grow From Here.. The weekend wovKled some wonderful opportunrtigs lof fellowship around mealtimes, a quiz, a guided walk and a rTK)¥ eveniTrJ. The ¢hurch has seen se gruwlh in several arèas along 7•thh some bapbsrn5 and 8 coupk of new dayb'me small groups. We continue to seek to oul to our b¢01 conmnunty with the love ol God and Good News ofJe5us Christ. The all-togelher services have induded some break<xJl group b.mes have been Wety apprgciated with good engagement and KK)SrtJV8 1)ut(x)mes. These will cwttinue inlo 2026.
CARSHALTON BEECHES BAPTIST FREE CHURCH REPORT OF THE TRUSTEES Icontinuedl FOR THE YEAR ENOEO 31 DECEMBER 2025 Achievements continued Sevèral of our church members are involved vAth other ktal Christian organisations ISu1n9 Christians Against Pove ICAPI, Street Pastors. Schools Pastors and OnsKle s£r. The Ah))holics Anonymous group continued to meet weekly on church premise8 and is lacalitaled by some rremters is a great support to several loeal people struggling wth add10. PLANS F R20 The Biblè vtrrse for 2026 is to'your Kirodom come. your will be de on earth as it is in Heaven. and we conlinue to locus on shanng the g(xid of Jesus and equipping Chrkstk?ns to Iwe lor Gcxy in th•'r day-to-day livès. The thurch's visic remains'church on a misOrt. following Ihe C4ynmand of Jesus to go and rn8ke disoples of all nations. The 3 Core values.. 'Jesus is our King,. 'Everyone Matters. and'Here to Serv¢ Othets. are central to all we are and do as (J)ur¢h. Earfy in January we wil te-¢ommit oursefves to God and one at70thef as¢hurch famAy at ourannual seNices of rededic8tioTr. The preaching and teaching serie5 lor the firsl temi 11 be calle(I "Mèèting Jesus- and wll focus on timès in the Gospel8 where people m¢1 vAth Jesus ènd were translomied. After Easter we will move on to a series in the book ol l$aiah called. 'Hdy Gcxl, Faithful Saviour.. These topu wll also be folowet1 by our children's groups, youth 9foLPS and sm811 groups 10 provide common ground thfoughoul the (urch fanwty. We will continue lo Seek growth bolh nuffricalty and in Christian matunty. We #re prayiThJ for rThJfe paople lo come lo failh in Jesus and for more baptisms and new thJrch members. inancial review Outcome for 202S- Thanks to thè goodntrs8 of God and Ihe generosity of ¢hur¢h mernbers and wider congregation. th8 oulcorne for 2025 shows the church'$ finances to be in good shape. The Tiust•&$ are sat15fied thal the Church is a going ¢orKem. Lettings incomo CtinUeS to Contribule to the $Igcngs on UlilliS. rKemis98 and insurance. Grant rnaklng pollcy - In 202S, 0$ pan of 118 Ctynmrtment to wider Baptist family the thurch gNes financially to BMS World M15sion. the Baplist Union Homè Miswn Fund and Chrislian MissnarIeS woting in ihe UK or overseas. The church donated 10 the local Christian charthes Chris118ns Against Povety ICAPI and Onde Soccer. Over and above these regular commitments the thurch also makos grant$ by 6pec4al appeals at Harvest and Christmas to local and overse88 or98nisatsons as recunmended by the Mission Group and approved by d)ur¢h meeiirrtJ. R•ThI, Pollcy - In 2025 the FJlicy of t trustees wa$ lo mwniain unreslricted frea re$ r¢pre8enling a minimum of thr&8 months budgeted salaries and maximum of thiee months lotsl budgeled expenditur•. In 2025, three rnonths dggted salaries was £39k and three months totsl budgeled exndItUre was £72k. Fdlowing a successful Gift Month i July 2025 which raised over £20k. the unrestricled free reserve5 at the end of the yea¥ werè £80k an(1 therefore above lh8 maximum r&serves required lo meet the pdicy. Laler in 2026. ilthere have been no emergencies, we will consider how besl to use these tsxcess fvnd¥. The Truslees. TreaSur and Finance Team will conlinue to monitor cOMe, expenditure and the levd of Unfestrtel reser thn)ugh the MclY rtyorts. K•y Managèm•nt porsonrl The remuneration of kèy rnan•gemenl personnel i8 deoded annuaNy by the tsuslees. tatement on rfs The Irus1 confim thal they have given cons•Jerabon to thè major risks lo wh¢ch the charity ts exp08ed. There is a comprehen&ve Risk Management Plan vthich identffies Ihe steps taken to mibgate those risks. The trustees consNJer the principal risks faony the Church in 2025 were.. Income and ExpenditU- Mitwated by.. a Grft mth in Juty 2025", Monlhly budget reviews and reports lo the trustees 8$ well as church meetings". Controllin9 ¥xpendituo wrth propw authonsthon". D"n9 afKI maxinwsing iome through lettings and the crynmunity café Loss of key stall and volunteers- Mitigated by.. NotKe Feriods for staff *e in rAace to help faalitate effèth.vè handover and tirnely Tecruitment," Key Infom)atK is Stored on the Churth's One Dn¥e, tske $leps regarding successN)n annIng, advertise and recruit new volunteers, and volunteer recognition. ard to Chari Commlsslon ubllc nefIt The trustees wnfirrn that they have Compl wtth dirty in Secbon 17 01 the Chafiiks Ad 2011 to have regard lo the guidance published by the Commissn.
ARSHALTON BEECHES 8APTIST FREE CHURCH REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENOED 310ECEMBER 2025 Statement of trustees leadershi nsibilitt The charity's trustees are resFonsible for preparing a trustees. annual ieport and financial slatements in accordance with applicable law and United 'ngdorn Accounling Standards Iunrted ngdorn Generally ApIed Accounts"n9 Practice). The law applicable to chanties in Enyand and Wales rUlTe5 Ihe ch81ity trustees to prepare financial 3t81emenls for e8th year which give a twe and fair view ol the stale ol affairs of the tharity and of the incoming resource5 and appltC8tion of resources of the chanty lor thal peiicxy. In preparing finaroal statements. the truslees are required to.. Select suitable accounting polKies and Ihen appty them consstenty.. Observe the methods pnnciples In Ihe apphcable Ch81i15' SORP,. Make judgements and estwnates that 8re ieasonable arky prudenl.. State whether applicable accounting standards have been fdlowed. sutFct to any material departu6 that must be disclosed and explained in Ihe financial statemenls.. Prepare Ihe financial stalemenls the cJ)ncem basis un8 it inappropnale lo wesume thai the ¢harity will conbnue. The trustees are resportsit4e for keewng proper COun.a reoyd6 th81 disclose wrth roasonablo Secr3¢Y 81 any lime the financial po8ltion ol Ihe charty and lo enable Ihwn lo ensure that the financial $latement$ mplY with Ihè Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations. and the provisions of ihe Trust Deed. Th8y are also responsible for safeguardirwJ the assets ofthe ch8nty afKI taking reas¢t steps for Ihe wevenlw aThJ doto¢tion of fr8ud and other irregularrties The Iruslees are respon8iL4e for the maintenarK inlegnty of the ctsrity arKI finanoal infomialion indude<l on Ihe charily's website in aOrdanC• with gislabon in the Unrted Kingdc*n gov&mlng th& prepafalion and dI$seminati of the financial 3lalemenl$. Signed on behalf Of Ihe tru$l•e8 Richard Beales (fru$leel Andy BlacktyJm (Trustoel Approved al a meeb"n9 of the Leadership To8m. held 19 IAay 2026
114DEPE14DEpif EXAMINER'S REPChgT TO THE TRUSTEES OF CARSHALTthY BEECHES BAPTIST FREE CHURCH I report to the charity trustees on my examination ol Ihè acctyjnls of Carshalton B8echgs Baplist Free Church lthe'charity'l for thè year ended 31 December 2025 set OLrt on pages 7 to 14. Responsibilities and bag1• of report As the charrty's trustees you are responsible lorthe preparat ofthe Wjnts in accordce wth the requ1MentS oflhe Charilies A¢1 2011 1'th¢ Ad.). I report in respect of my examinatr)n of the Charrty'$ attOts as ¢arwd crt under section 145 of the Act and in carying out my examination I hav• lollowed all Ihe appth¢abkn Direaions won by the Charity cMiSon under secb'on 14515}Ibl of the A¢t. Ind•p8ndent oxamlnèrfs 8tst•m•nt Since the Trust's gross trme exceeded £250.COJ youf exami( musl be a Mernr ol a body lisled in section 145 01 the 2011 Act. I confim tral l arn qualified lo undertakethe examinalion tecwse l am a membefollhe Instrtut ofChartr•d A¢¢thJntanls in EnglarKI and Wales, which is one ol the lisle(t bo(Jies. I have complete(I my ex8mrnalion. I confimi that no mattern hB¥e o)me to my attention in connection wrth the eXin0t>I giving mo cause lo believe that in any material r¢sp¢¢l-. accounting records wer• not kept in rwspect ofthe Chanty as rffjUl by seclion 130 of the Act.. or th& gc¢ounl$ do not 8rxord w•ilh those 01$.. or the accounts do nol comth wth Ihe applubk requirements conceming Ihè lom and conlenl ol a¢counl8 Bel out in th• Chantie$ IA¢¢ounts antj R•portl RegulatiMs 2fM other than any requiremenl that accounts givo a 'true and fair view, whith is not a matter considefed as part of an indèpendent examinabon. I have no concem8 8nd have come across no other matters in ConneCtn with th8 8xamination to whi¢h attent)ft should be drawn in this r•port in order lo en•ble a proper under3tarKling of the aC1unts to be reac*8d. Mlrlam Hlckson CTA FCA JCS Accountsnts Ltd S Robin Hctsj Lane Sutt¢)n Surrey SMI 2SW Dated. i ..J.102& .
CARSHALTON BEECHES WnST FREE CHURCH STATEMENT OF FINANCEAL ACTMTIES FOR THE YEAR ENDED 31 DECEMBER 2025 Unrnstrf¢tsd R•strlct•d Totsl Res¢td folal 2025 fvnds lunds )24 Incorn¥ from= Donations and leg8CieS Don8h"t)ns Charitable activities Spill The 8&8ns C8le Lettings 199.218 28.932 228,19J 186,946 5.851 192,797 16.887 75.120 16.887 75,120 19.573 19.573 65.C69 Total incomt 291225 28.932 320.157 271,S88 5.851 277,439 ExndIture on: ClJ81i18ble 8divi118s Activities organised by the church D¢nalion$ lo support a('vities by others 317,2Q) 29,511 7,974 325,174 6,382 35.893 ))5.6r2 28,867 305.672 6,717 Totsl 0XndItur• 346,711 14.3&8 81.C67 6,717 341,258 N•t 1•xpdItur•>1Iftcoffl• {55.W) 14.576 140,9101 162,9511 18861 163,8171 Gro•• tran•ferJ htwetrn fun(l• 4.827 14,82n N•t mov•mont In fund• I,e39) 9.749 140.9101 162.9511 IW) 163.817) R•conclllatlon of funds Fund$ brought fOard at 1 January 2025 Fund$ earried lorward at 31 D•cember 2025 2.947.074 3T7 2.947.451 3,010,025 1.243 3,011,288 11 2.8.415 10,128 2,,5¢1 2,947,074 377 2.947.451
CARSHALTON BEECHES BAPTIST FREE CHURCH BALANCE SHEET 8 AT 31 DECEMBER 2025 2025 2024 Fixed ossots Tangible fixed assets 2,816,082 2,874,868 Current os•ets Debtors 9,710 9,376 79,554 88.930 Cash al bank and in hand 1[.378 Cr•dltor•: Amounts falllng du• wlthln on• yr 15,919 16.347 Net curr•nt ¥•et• ).4YJ 72,583 Totsl a••ets l•M curr•nt I1•111t1•5 2.Wfi.541 2.947,451 Net assets 11 2.6,541 2,947,451 Fund• Re8lricted 10.126 2,896,41S 377 unr¥Strted 10 2,947.074 2,906,541 2,947.451 ApwJ ty Ih8 tAt5 on 19 May 2026 sw•J C ty.. Richard Beales ITru$leel
CARSHALTON BEECHES &4PTIST FREE CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accourrting policies financaal stalerrÉnts are as folots. al Basis off pAvp8Trbon Carsharton Beeches Bap14St Free Clwr¢h is un(>rpOrated charity. The gistered office 18 Banstead Road, Carshalton, SMS 3NL. The finanaal statements have been prepared uThYer the hi51orieAI cost eonvèntion with items Tecognised at cost or transaction value unless olhewse stated in the rdevant notes to these ffinancial statements. The finanaal statements have been piepar8d in aco)rdance wth the Charrts Statement of Rec4Jmmended Pract? 2019 Icharilies SORP IFRS 10211 and Finanryal Reporting Standard 102 IFRS 1021. The finarKJ81 statements have departed from the Charities {Account8 and Reports) Re9ulation$ 2008 only to th• extent required to provide a tr and fairview. This departure has involved following the Stalerntrnl of Récommènded Pra¢le for ¢haritie$ applwng FRS 102 rathef than the version of the Slatement of Recommended Pradice which 1$ referred lo Ki Regulgl¥ons bul whth has wce been tIdraWn. The Church meets the defftnrt ofa puWi¢ bfit tity under FRS 102. b) Gorw concom The tfustee8 coNder that Ihwe gre no materwl urrtaintieS aboul the Churth's èb'lty to continue 8$ 8 90ing corKem. o) Funds i. Res¢Tted fun¢Js 8ffj as t6 used for speofied pu088$ laHI down by thè donor, or whgre an gppeal limits the use of lh& fvnd$. ii. Unrestricted general funds rent &)nations and other inc4Ths recewed for any of the purpo$¢$ of lh• Churth and a aya•ble for use. dj Inwne Donalion$ and other income {indLJing legacies) afe induded in the Ststemenl of Finanaal Aetiwties ISOFAI when the charrty has enirtl¢ment to the incc¥ne. it is probatAe the income will be r1Ved and the amount of income fe¢eivablè can bè reliabty measured. No 8mounls are irt1j¢1 in th fina181 slatements forseTrKes dIated ty vc4unleer$ 88 thi818 ¢Jifficult to quontify. e} ExpenditutB All expendrture 1$ a¢¢n as soon as a hatxlty 15 considered probable, dInIed lo pres&nl value for lotwJer term liabilrti&s ¥ThJ hgs Len dassffied under headings that aggogate 811 c&)$18 related to thg category. l. Charitable expenth'lure compris9$ those cosls inojrred by Ihe charity in the delivery of its activit$ and seThices for its benefiaaries. It includes both ¢o$t$ Ihat can be allocated d1Cl1Y to sh ac¢Nilie5 and those 51$ ol an indirect nature necessary to support them. ii. Governance costs are those costs assoualed with m8eting Ihe constrfutsonal and stalulory requirements ol the charity and indude accwnlants. fee5 and Costs linked to the strategic management ofthe tharty These have been allocated diredty lo charilable expendilure. 4 Payments to msan&S The Churth supwts ¥anous missionaries. as dets1 in note 3 below. The Iru$lees assess missionary funding on an annual basis aThJ are confident Ihat. alihwgh sryne missK)naries have bean supported by the church for a number ol years, Ihe missionaries would not view their supporl as an openn¢Jed obhgation on the part of the church. A¢¢ordingly Ihese ar(angements are not Ved a3 Cwstrtuting (x)nstru¢ts"ve 019allonS as defined by FRS 102 and thus no liabilrty for future years, support is ac£ounted for in thèsè accounts. g) T8ngttble fjxed Assèls Tangible fixed assets ojsbng more than £7.(XK) arè Ixprtalised and induded al cost. Deprecialion is provTrdgd at Ihg following annual rates in order to write off each asset over rts estimaled useful lile. Fehd t*Jiklings rA on value of tlI"ng$ (Land is not depreaaledl Church eqUipnI 25% on ¢J)st
10
CARSHALTCh4 BEECHES BAPTIST FREE CHURCH
IK)TES TO THE FINANCIAL STATEMEp¥fs IconlirK*dl
FOR ThE YEAR ENOEO 31 DECEMBER 202S
hj D8btors
Grants ieceNable aThJ other debtors a induded at the settlement amount due. Prepayments are valued at thè
amounl prepaid.
i) Cash at bank andin hand
Cash at bank and in hand indudes cash and 5hortterm hshty liquwj inveslments with a Short malufty olthr8e rnonths
or less from the date of the opening of Ihe deposit
j) Crethtors andprovisK
Creditors and provisions a recognised where the chanty has a present obJigatTron arisin9 from a past event thal will
probably re$vlt in the Ir8n$ler ol fund$ to a Ihird p8ty and the amount to $8¢Ue the obltgation can be rneasud
or èstimated rèliably. Credilofs are recognis8(l at thèir séttlement amount. Provisions hav8 been calculaled al the
besl e$timate of the setllem¢nt afflnt and Ihen diswinted back to pr¥s¢nl Val al the reportirvj date.
kl Financial instwrnents
Tho chafty only has finatKial assets aThJ liabilit ol a kind Ihat as basic finatKial instrumènts. Basic financial
instruments are inrtially c03n1Sed at transaction ¥ahJe and subsequenuy measured at their settlèmènt valuè
l) pensi schemes
The church make8 contributi6 r¢tO [slOn whth ale 8ccounled for as they a paid.
Actlvhle• lyrf Chur¢h
Unrestrlctv
CARSHALTON BEECHES a4pTISTCHURCH NOTES TO THE FINAKIAL STATEMENTS IcLM)liThdl FOR THE YEAR ENDED 31 DECEMBER 2025 Unr•strict•d ReslrtCt Total 2025 Total 2024 Fund$ Funds Ba[$t MBycrory Sc¢th18MSI Baptist Unk)ft- HLyne Mi8SK CreatrvJ 370 1.870 751 2,331 Operabon Agri ltr+aNest Suttcn Carws Centre n Cx)rs 1,677 1.677 FuThJatia Regen. Rcrnarm 2253 2.253 2,253 2,253 2.253 1,399 2.148 &NKJn Hty4liThJ Hope (Ukraine 4Feall Norbury IMAF UK) Total 2,350 29.511 8,382 35,893 35,584 Employm•nt and a¢commodatlon 2024 Gross salaries Employerfs Nabonal Insurnnce 134.141 4.840 7.eA)1 122.759 6,187 7,670 148.$92 136.618 Rates •ntJ utilities (manse and thurth fl011 6,547 6,015 Total 153,129 142,631 thjriro the yeartsre was an a4W*J8d5 (2rJ24'. 5) Ncffl8crfthem &wned than £60,(W. Thtr minist8r is aso a tfttstee ofihe chjrth c£Y)stsiLrte ts key manwent As pemirtted by the TnJ51 Deed, nofvth" hstaThJing the lact ary Mirllster u Mstets a(Ptal by ts Chwth Chaty Tfustees Ihey wll te entitd to be paid an agreed and oflhe ofts Clwrth. Tlwwwè aMmOda¢KYn 8rK1 X125 ErsNI Utililies 2024 Ern Nl Pension Salary Salary UtiliS Rev P Hom8&y 40.848 5.128 4.266 701 38,721 4.113 4.662 701
12 CARSHALTON BEECHES BAPTIST FREE CHURCH NOTES TO THE RNANCIAL STATEMENTS (conlinl FOR THE YEAR ENDEO 31 DECEMBER 2025 Perwion hn0¥ The "stp The Church is a part1Pating émploytr th 8apb"$t Pension Schèmè fthe Schèmè"), whi¢h is 8 separate legal enlily administered by the Pension Tnjstee (Baptist PensK)n Trust Limrtedl. The Scheme, previtsu$ty known as the Baptist Ministers Pension FuThJ, started in 1925. At the beginnM)g of Ihe finanual year, the schemè eompftsed ol a defined benefits scheme which was dosed to futu accwal on 37 December 2011 and a defined Contributrn plan which was opened in January 2012.Th$ assets ol the ar¢ held sèparatety from Ihos¢ ol the Empkjyer and the other participating employers. For the current and previous finanoal year, the pension provishjn for ffth)bers of ihe Scheme is being made through the Defined Contribution (DCI Plan. In general. members pay 8% 01 Ihetr Pensionable Income and employers pay 8•/0 ol members. Pensionab Income into 1ndNal pension accounts. Wh are operated and managed on behair of the Pension Trustee by Broadstone Corporate Beneffts Ltd. In addition. the employer pays a lurther 4Q/r of Pensionable Income to cover Death in Beneffts. administration costs. and an associated insurance policy which provsdes income proteckn'on for Scheme members il they are unable lo work due to bng-term incapauly. This income protecti poliq has been insured by the Baptisl Union of Great Britsin with Aviva Limited. Furthemore, members ol the Basic Section pay fedLKed conlritrJlK•ns of 5% of Pensionable Income. and their employers also pay lotal of 5%. In October 2024. the insurance company Jusl Groupcoryleted a buy out of the liabilities of the closed defined benefit scheme. From that date any remaining liability ofthe parbcipabng scheme mernbers to defined benefit scheme ceased and the £1 per month defril contribution5 payable by the parlirjpaling employers which were agreed in the recovery plan approved in August 2022 also ceased frorn thal dale. Administrats"on ol the dosed defined benefit scherne ITan8ferred from the per1r twstee8 to Just GTcdJP from thal date The Mini81er 18 el4itrJt to Join the S¢heme. TnglI• fix•d •ts ildin9S Chufrrh ro01 Colt orvaluallon At 1 January 2025 855.CKQ 3.Ck87,271 125,886 4.827 6.249 124,464 4.C68,157 4.827 6.249 4,086,735 tK%pJsaL8 At 31 D8cemb•r 2025 855.() 3,087.271 Accumald d•prnclaOon Ai 1 January 2025 Charge lor the year Released on disF4Jsals Al 31 Decembei 2025 291.1 13.1(Kl 779,921 48,745 122,288 1,768 6,249 117.787 1,193,289 63,613 6,249 1.250.653 304.20) 828.666 Nèt book 1 At 31 DecerTthr 2025 $50.8CQ 2.258,605 6,677 2,816,082 Al 31 December 2024 563,WX) 2.307,3XI 3.618 2.874,868 The insuTrr(e value man 1XY Y cutre at 31 2rJ)5 was £1.1millhM. To this has t added the crnt ofreth*¢ryrt arnl reiKJikth"ro grKe 20. th trBnybon fo FRS12 Ihese became dwned cost.
13 CARSHALTON BEECHES BAPnST FREE CHURCH NOTES TO THE FINANCIAL STATEMENTS Ic(xrtinwd) FOR THE YEAR ENDED 31 DECEAI8ER 2025 Debtorn 25 2024 Gift atd r$()$1ab Prepayments 8.154 8,155 1.221 9.710 9,376 Crodltorn 25 a)24 Social Securty and Other Taxe8 Other Creditors Accnjals and Deferred Incom 8.257 9.511 4,410 15.919 16,347 Ro•trt¢t•d lund• Balae at I Balance at 31 Spe¢ial apkwals Buildings ld 377 18,3821 .974 22.273 4.82 4.827 377 B•lance •t I J•nuary2024 Balance at31 Spe081 appèals 71 377 Speaal appeals are hehj during Ihe year for valh$ different purposas typicalty at Christma8 ar*J Haryesl. The funds are then remitted to the apprcpnate tharrties. Th¢ buildings fund was a r88ult of 8peuf¢ 8ppè81 for tikthng (enrgenCies) and c4)rtal replacements. 10. Unrestrlctsd fund• •nce •t31 0b•r 2025 B•lanc• •t I Gener81 fund Designat fixed assets fund 72.X6 2.874. 2.947.074 291.225 (283.0981 63,613 4,827 4.827 2.816.CQ2 2.8.415 291225 B•l8nc• at31 8alanc•at I 2024 General fund Designated fved a&%ets ftjnd 76.147 2,933.878 3,010,02S 271,588 1271,038) 63.9)1 14.491 4.491 2,874.868 2.947.074
14 CARSHALTON BEECHES BAPTIST FREE CHURCH NOTES TO THE NNANCtAL STATEMENTS IcontiNdl FOR THE YEAR ENOED 31 OECEMBER 2025 11. Analysls of net assots b•tw••n fund8 202S assots Totsl Restricted funds UnreslrKted fvnds 10,126 80,333 .459 10.126 2.8.415 2,,341 2.816.C62 2.816.ce2 NetCUFTWrt Long temi liabilitses 2024 Total Resiricted fvrKIs un$ttel ftM)d8 3TT 722C6 72.583 377 2,947,074 2,947,451 2.B74.868 2.874. 12. R•latod party tranuctlon• As a trustee, the mini$tor Rev P Homsey rec¢iv8$ 8 rem89n is dclos•d in nol* 4. C Homsey. the wile ol the trustee Rev P Homsey. received Muneral10n of£13.941 12024". £12,634) for hef work as cafè m8nager during the year. R McKay, the wife of the Iruslee C McKay, received remuneration of £36,38012024". £35,150) lor her work 88 youth and schools worker during year. Truslees did not recwve any reimbursemenl ol expenses during erther year. During the year tfU8tee$ made unre$lrided donations 01 £45.00212024'. £44.186I aThJ reBtrthd donations of£5.48512024.'£nill.