**REGISTERED CHARITY NUMBER: 1130343**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31st March 2025**
## **for**
**Altrincham Baptist Church**
Allen Mills Howard & Co Chartered Accountants Lewis House 56 Manchester Road Altrincham Cheshire WA14 4PJ
**Altrincham Baptist Church**
## **Contents of the Financial Statements for the year ended 31st March 2025**
||**Page**|
|---|---|
|**Chair's Report**|1|
|**Report of the Trustees**|4|
|**Independent Examiner's Report**|11|
|**Statement of Financial Activities**|12|
|**Balance Sheet**|13|
|**Statement of Cash Flows**|14|
|**Notes to the Financial Statements**|15|
## **Altrincham Baptist Church**
## **Chair's Report**
## **for the year ended 31st March 2025**
## **Introduction**
In the New Testament book of James, the author states that, ‘For as the body without the spirit is dead, so faith without works is dead also’, (James 1:26). In doing so James references two pillars of Christian living, _faith_ and _actions_ . But James also identifies the fact that the two are inextricably linked. So it is that Christian churches today, churches like Altrincham Baptist, seek to express our _faith_ in Jesus and demonstrate this through ‘works’, _actions_ . This report will therefore seek to demonstrate both of these in the life of the church over the past year.
## **Operational Review**
Referring back to the UCAN report, (the Operational Review of the church in early 2023), the church has now completed its assessment of actions and has made some key decisions. The two main outcomes have been the ending of our Christians Against Poverty Debt Centre and the appointment of an Operations Leader.
The ‘CAP’ Debt Centre was closed due to the need to make savings to our expenditure in order to balance our budget. Over the fifteen years of the Debt Centre, the church employed five different centre managers, the last being Peter Rossiter, alongside a large team of support workers and volunteers (‘befrienders’).
We believe that the impact of this work has been significant, as demonstrated in the following statistics.
Over 15 years:
- 110 households became debt free
- £280,000 of debt was repaid, or settled
- £1.04mn of debt was written off
In the last two years of the Debt Centre:
- 20 households became debt free
- £294,000 of debt was either repaid, settled or written off
In addition, a number of people came to Christian faith through the witness of care and love which CAP has demonstrated. It is with sadness that we closed the Debt Centre, but we also had much to celebrate in the impact that the Debt Centre has had on these households and families.
Following the key recommendation of the UCAN report we have been able to advertise, interview and appoint a new Operations Leader, whose work will cover and indeed draw together, the activity of church both in our Hale Road building and The Hub, our community building. Jenny Breton, the appointee, will take up their role early in the next financial year. This appointment will do much to bring order and strength to our administrative and operational activities, with a remit which covers policies, human resources, buildings, finance and communications.
## **Staff changes**
The above changes to the staff team were just two of many staff changes which have been made. Rachel Muter our Trafford Council Community Hub leader left her role and we were able to appoint Sarah Milly to this role to ensure that our work addressing loneliness, poverty, ill-health and those living in the two local hotels for asylum seekers might continue.
In addition we were able to secure new funding to begin two new projects. Lucy Wraith will start early in the next financial year as our ‘Work Well’ lead, supporting those who may be drifting to long-term unemployment in order to enable them to find work, as will Carl Dunker our ‘Changing Futures’ lead. Carl, funded by the NHS, will work with people who face multiple disadvantage in an holistic way to bring about change in their lives.
It should also be noted that we will see the retirement of Andrew Hawksworth our associate minister in the next financial year. Andrew is crucial to enabling both mission and pastoral care in the church. We are already making plans and provision for his replacement.
Page 1
## **Altrincham Baptist Church**
## **Chair's Report**
## **for the year ended 31st March 2025**
## **Diversity**
The change to become an increasingly diverse church is being increasingly assimilated into who we are and the work which we do. The local community continues to welcome people from around the world, but these people come to use leaving very different circumstances and with vastly different resources. We continue to see steady growth in the numbers of Hong Kong Chinese people who leave the because of political uncertainties and arrive with resources. However, we also have seen significant numbers of asylum seekers resident in the two hotels in Altrincham some of whom also make their way into church. They have fled persecution and while educated and able they have few resources. Our support and work with them is therefore more complex. Approximately half of the, mainly Afghans and Iranians, who come to church are already Christian believers, but are unlikely to be baptised. Leading them through the Alpha Course they are invited to be baptised. Others come to us intrigued by Christian faith and through the warmth of welcome, involvement in church life and opportunity to explore Christian faith through Alpha and Bible study, become Christians and are baptised. These asylum seekers have had a profound impact on the church. Developing previously untapped reserves of welcome and delivering us from the dangers of an exclusively white, middle-class understanding of our faith. The church has risen to this need and has grown in love, understanding and welcome as a result.
Obviously we continue to welcome people from LGBTQ+ communities into every area of church life and we are also learning how people with neuro-diversity might best experience faith and church life through how we welcome and serve.
## **Faith**
As previously mentioned, the communication of Christian faith in relevant and engaging ways remains core to our life and work. To this end we run Alpha Courses, preach repentance and forgiveness which leads to baptism and take opportunities to demonstrate and share faith through The Hub, our community building and in our local community, especially at Christmas.
We are committed to the discipleship journey, which seeks to grow committed followers of Jesus who pursue the lifelong journey of becoming more like Him. To this end, the quality of our community life is vital. We continue to gather in groups and communities for pastoral care and support and especially focus on older church family members and those with chronic illness through the work of our Pastoral Support Team.
## **Major Events**
It is evident that recent years have seen a shift away from organising large events, to developing an on-going programme of activities which consistently serve the community and share Christian faith. However, that doesn’t mean that there were no such large-scale events. Once again we set up the Advent Trail in John Leigh Park using ten ‘stations’, constructed sculptures with explanations, which tell the Christmas story. Sadly though, our planned annual Carols in the Park event which regularly draws 400+ people had to be cancelled due to adverse weather. In the summer we ran a Holiday Club for children and families which met for a day at a time over several weeks.
## **The Hub & Community Hub**
As mentioned previously, funding secured this year will enable some new projects to be started next year through our community building, The Hub, https://ourhub.org/. These will work alongside what is already a busy programme of activities serving the community. Within this programme clear themes emerge. There are activities aimed at addressing isolation and loneliness and others which specifically address the cost of living crisis. To this end the work of the Community Hub, an outlet for the Income Support Fund, is important. We have increasingly become an outlet for food provision, whether that is free food, subsidised food or emergency food. Of course there are many other hirers of our community space who run their own activities and events and we are pleased to provide a safe, warm, clean space which furthers their goals.
## **Buildings**
During the year we were delighted to be successful in securing a £110,000 grant Groundworks to invest in The Hub building and to make it more energy efficient, reducing our carbon footprint and helping financial sustainability. The grant money has enabled up to install double glazing to the remaining 60% of the building which did not have it, install solar panels on the roof and change all the lighting for LED strip-lights and bulbs. As the work was only completed at the end of this financial year we are yet to see the financial benefits of this investment, but remain hopeful that the savings will be significant, enabling a ‘greener’ building and diverting money to other services. Allied to this and through the autumn we used material produced by LICC under the theme of ‘Jesus Died To Save The Planet’ to help us think through our responsibilities to God’s good creation.
Page 2
## **Altrincham Baptist Church**
**Chair's Report for the year ended 31st March 2025**
## **Summary**
Steady growth, baptisms, new appointments and investment in the buildings are some of the key reasons why this has been a preparatory year for what comes next. Having made these changes, the church now appears to be in a very good position for it to grow and be effective and fruitful in its service of this community for the foreseeable future.
## **Reverend Ashley Hardingham - Lead Minister**
Page 3
## **Altrincham Baptist Church**
## **Report of the Trustees for the year ended 31st March 2025**
The trustees present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions 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 (FRS 102) (issued October 2019).
## **OBJECTIVES AND ACTIVITIES**
Altrincham Baptist Church was founded on 19[th] April 1882 and our Hale Road chapel was acquired on 27[th] August 1892. The church has worshipped in this building since then, apart from a temporary period of relocation due to building works from 2007-2012. The charity also leases the Hub building on Pownall Road (since 2008) from Trafford Council.
The principal purpose of the church, as set out in the constitution, is the advancement of the Christian faith according to the Baptist denomination principles. The church may also advance education and carry out other charitable purposes in the United Kingdom or other parts of the world. The aim is to show the love of Jesus Christ in both word and deed and to bring people into a closer relationship with Him as living Lord.
The mission statement accurately reflects the activities that encompass the fulfilment of the charity aims. The mission statement is: “be a disciple, make disciples and reveal the kingdom of God”. By encouraging the example set by Jesus Christ in the New Testament, the church seeks to enable its members and attendees to achieve the stated purpose set out above.
## **Significant Activities**
Altrincham Baptist Church has this year demonstrated extraordinary care and commitment to providing pastoral care and support to asylum seekers housed in two hotels in the close vicinity of the church. There have been a number of families and single people seeking asylum who attend church services on Sundays, but also attend additional pastoral and faithbased activities hosted by the church during the week, e.g. the Alpha Course which provides a foundation to understanding the Christian faith. The church and the Community Hub also provide practical support and signposting for those seeking asylum and the church congregation has been generous in giving of their time to supporting these people in need.
The church continues to offer tangential activities to the community through its mid-week small group meetings for church attendees and acquaintances. Additional activities offered through the Hub include a variety of social events, children and parents' activities, and practical help sessions. The Community Hub, with majority funding from and in partnership with Trafford Council, continues to provide support for those in the local community. The Hub building also leases out its rooms for private hire and has a café which is opened for two days and is serviced by a dedicated team of volunteers.
The church also arranges events at certain key times of the year and invites the community to attend or participate, for example a summer holiday club, Christmas nativity and carol service.
Measuring whether the church’s stated purpose and mission statement are being achieved is not always straightforward, but what remains the most significant factor is the number of individuals who accept Christ as their Lord and Saviour and regularly attend activities associated with the church. Also vital to measuring our impact in the local area is the number of people that interact with and gain support from the activities provided through the church in the Hub. It is the hope of the church that people accessing support through the Community Hub would come to know Jesus Christ and engage with the church through Sunday morning services or other groups organised throughout the week.
The church is fortunate to have so many people who give of their time to volunteer in various aspects of the running of the church. There is a paid staff team (mostly part time) who undertake the core ministry and administration of the church. The volunteers resource many aspects of running the Hub (e.g. café and reception) and Sunday gatherings (e.g. music, audio-visual, welcoming, children and youth activities), and the numerous activities provided by the Community Hub.
Page 4
## **Altrincham Baptist Church**
## **Report of the Trustees for the year ended 31st March 2025**
## **Public benefit**
The Trustees confirm that they have taken into account to the Charity Commission's general guidance on public benefit when reviewing our mission, purpose and objectives and in carrying out the Church activities. We have concluded that the Church operates in compliance with these guidelines.
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
As a church it is not our practice or raison d'être to either set or focus on quantifiable expressions of performance. Instead, we might describe progress in terms of largely qualifiable expressions, such as the transformation of individuals' lives to be as Jesus was, and as described in the Bible. The extent of change in lives is perceptive and observable and any degree of change dependent on the viewpoint of the observer.
In addition to the Sunday service and associated children’s provision, the activities in the Hub building have continued to embed and flourish. These include rooms for private hire for paid or free activities for the general public, with a view to providing support, friendship and community engagement. These include a toddler group twice a week, Little Stars group once a month for parents and carers of children under 3.5 with additional needs, Paddingtons peer support group for families created through fostering and adoption that meets once per month. Additionally the work done through the Community Hub in partnership with Trafford Council and charity groups has been substantial with the hosting of The Bread and Butter Thing food distribution charity, Community meal every Wednesday evening, emergency food bank and children and young people’s provision. Free Food Friday is supported with donations from Tesco and other giving, where residents can pick up a bag of food for free. There is a dedicated team of volunteers and a blossoming community that not only come for the food but a coffee and a chat.
The church had to agree a challenging budget at the start of 2024 and members agreed a budget with a shortfall of £53,000 between expected expenditure and income. Members made the difficult decision to close the Christians Against Poverty (CAP) debt support service after considerable but unsuccessful efforts to find alternative means to fund the service including partnering with other local churches. Due to prudent spending, cost savings, staff vacancies and a small increase in giving, the treasurer was pleased to report a surplus of £11,000 at the end of the financial year.
The church gives away a proportion of its income to other individuals or organisations by way of gifts. These are overseen by the World Mission Team which reports to the Charity Trustees. Further gifts are made following specific opportunities to give towards for Harvest appeal in October and a Christmas appeal. The church also contributes to other community giving initiatives, for example Christmas and Easter Hampers for families accessing the food banks or the Christians Against Poverty debt service. Altrincham Baptist Church has two associated ministries which are supported by financial giving from the church, administered through the World Mission Team. These are: UgandAid and Act4Africa. Other organisations are identified each year during the Harvest Season (September/October) where additional giving from church attendees is channelled to local and international charities. Due to the prudent budget setting for this financial year, the church members agreed to reduce the overall percentage of the church’s income given to the WMT. This meant that the onward support to the organisations was reduced accordingly. This has also meant that it has not been possible to support individuals undertaking mission work, as has been done in previous years.
Church membership in at the end of the 2024/25 year was 198 members. Whist these are the numbers of actual members who have formally agreed to become members of the church in accordance with the Baptist tradition, there remains number of regular and new church attendees who have not formalised their membership. Amongst the 198 members on our records, there are some who have not attended ABC for some time and they will be contacted to review their membership. This membership review usually takes place in the summer.
Page 5
## **Altrincham Baptist Church**
## **Report of the Trustees**
## **for the year ended 31st March 2025**
## **FINANCIAL REVIEW**
## **Financial position**
The church continued to have two main income streams: donations and income from activity at the Hub. Donations support charitable activity at the church, with the main overhead being salaries. Total income in the year was £554,220, 25% higher than the previous year (2024: £442,693). Donation, grant and legacy income for the year was £469,761, 28% higher than the previous year (2024: £364,793). Income from donations and gift aid remained consistent at £243,484 (2024: £245,504)
Grant income received during the year was £226,277 (2024: £109,288), a large proportion of which, in both the current and previous financial years, relate to the Community Hub activities and running costs.
Operating costs were £475,402 (2024: £487,442) a decrease of 2.1%, resulting in an operating profit (before depreciation charges) of £76,430, compared to the previous year’s operating deficit of £48,293. Staff costs fell by 7.9% compared to the previous year.
Income from Hub space rental and café related income was £71,346 compared with £63,965 in the previous year. Operating expenditure on coffee lounge and toddler group was £3,079 compared with £4,659 in the previous year.
Total funds carried forward are £600,958 compared with £553,455 the previous year. Unrestricted general funds stood at £319,196 at the balance sheet date (2024: £315,280). The balances in other funds are detailed in note 15 to the financial statements.
Page 6
## **Altrincham Baptist Church**
## **Report of the Trustees**
## **for the year ended 31st March 2025**
## **FINANCIAL REVIEW - continued Reserves policy**
The charity generates a regular income by way of gifts and donations, as well as the hiring of rooms at The Hub and the operation of a café, which is adequate to cover the projected expenditure. In addition, the charity seeks to maintain free reserves equivalent to three months' operating expenditure to enable it to meet any unforeseen costs or to cover any shortterm drop in income (approximately £120,500). Free reserves held at the balance sheet date were £225,532 (2024: £200,077).
## **Material restricted and designated funds.**
The Christian Against Poverty ("CAP") fund was established in 2008 to account for the activities of the church working alongside the charity of the same name.
The Contact Centre Fund was established in 2007, to account for the activities associated with the Contact Centre operating in church premises on Saturday mornings.
The Turning the Tide Fund ("TTT") was launched in January 2007 in order to raise funds for a reconstruction of the Hale Road church buildings. The Millennium Fund was launched in December 1997. These funds are shown together although they are accounted for separately.
The Manses Fund relates to The Holborn Trust, which was set up in 2008 to account for the proceeds of the sale of 80 Hale Road, Altrincham. Holborn Trusts are the Model Trusts for Manses approved by the Union pursuant to the Baptist and Congregational Trusts Act 1951. A second manse, 43 Hale Road was sold in 2012, the proceeds of both these sales are held in a separate fund.
The Hub Development Fund is held to support the activities and renovation of The Hub Community Centre.
The Blessing Fund is available for the needs of individuals and families who have been referred to us in relation to the Altrincham Community Hub. Where livelihoods have ceased or have been impaired, the funds are used to give financial help for food, rent or utility bills.
Community Hub funds are used to support the operating costs of the Community Hub run in partnership with Trafford Council.
The legacy fund is used to ringfence the charity’s legacy income. Each year a decision is made as to the intended use of these funds with transfers made to other funds accordingly.
## **Fund transfers.**
£9,138 was transferred from general funds to the Christian's Against Poverty (CAP) fund to cover the costs of a salaried worker and other expenses and this is accounted for in the CAP fund.
## **Going concern**
The Trustees have reviewed the circumstances of the charity and consider that adequate resources continue to be available to fund the activities of the Church for the foreseeable future. The Trustees are therefore of the opinion that it remains appropriate to prepare the financial statements on the going concern basis.
Page 7
## **Altrincham Baptist Church**
## **Report of the Trustees for the year ended 31st March 2025**
## **FUTURE PLANS**
**The key aspects of future planning are as follows:**
- **a. New Appointments**
An associate minister to work with the whole church family and an intern to work with young people.
- **b. Energy Efficiency** See the benefits of the investment in greener energy.
- **c. Growth in church family** Continue to share faith and see people come to faith and grow in their faith – enlarging the community of believers in this place.
- **d. Church Weekend**
Hold a church weekend away for the first time since the Covid-19 pandemic.
- **e. Farsi-speaking groups**
Reduce the use of Alpha/discipleship groups relying on translation, and enable more Farsi spoken/led groups.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The current church constitution was adopted in 2009. This is enhanced by a practice and procedures document which sets out in more details how the general aims and proper governance of the church are to be achieved.
## **Recruitment, induction and training of new trustees**
The constitution provides for the appointment and retirement (on rotation every three years) of the Charity Trustees, who are also either Ministers or Elders of the church. There must currently be no less than seven and no more than twelve trustees in addition to any Ministers, and whilst Trustees may also be employees there must always be a greater number of non-employed to employed Trustees. Any prospective Trustees are nominated by the Elders and elected at the AGM in accordance with the process set out in the Church Constitution. New trustees are introduced to the workings of the charity, their roles and responsibilities, and are kept updated through regular trustees’ meetings and communication throughout the year.
## **Organisational structure and decision making**
The church is run on a day to day basis by the Core Team which consists of:
- Lead Minister
- Assistant Minister
- Children and Families’ Worker
The post of the Operations Leader was filled in April 2025 after being vacant for two years. This is a key role to support the successful running of the church and all its activities, primarily the oversight of staffing, building matters, systems, data management and operations.
Two trustees were re-elected at the AGM in July 2024 in accordance with the process set out in the Church Constitution, which permits trustees to be re-elected for a further three-year term. Each Trustee continues to work with their associated team to provide a link between the Trustee/ Eldership and the work of that team. The Trustees meet as follows:
- At least once each month (save for August) including some other members of the leadership team as necessary to discuss spiritual and business issues and for prayer.
- These meetings cover both eldership and trustee matters
- Minutes are taken for all meetings and stored electronically by the Church Secretary
Key decisions of the charity are made by the church members. The trustees have delegated authority from the church membership for most routine decisions, and in turn some are delegated to staff (primarily the Core Team). The constitution sets out the circumstances in which the members meeting must decide issues and the basis for any vote. The church meeting is an important reporting and accountability mechanism for the trustees. There are at least 6 church meetings each year including an AGM (usually in July) for which an annual report is produced. Minutes are kept of all Church Member meetings.
Safeguarding Training has been undertaken with North West Baptist Association to ensure that all our volunteers and staff undergo up to date training to the appropriate level. Checks made with the Disclosure and Barring Service are made for all our staff, trustees and volunteers at the appropriate level.
Page 8
## **Altrincham Baptist Church**
## **Report of the Trustees for the year ended 31st March 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT - continued**
## **Key management remuneration**
The Core Team are accountable to the Trustees. The Lead Minster and Assistant Minister are also Trustees. Pay for the Lead Minister is set taking into account guidance for UK based minister stipends set by the Baptist Union whilst being mindful of our budgeted income and other expenditure.
## **Related parties**
The church is affiliated to the North West Baptist Association and also the Baptist Union. The church is not permitted to hold or own property and property is currently held on behalf of the church where necessary by the Baptist Union Corporation Limited (previously North West Baptist Association).
One of the charity's trustees, Rev. Ashley Hardingham, holds the title to property in which Altrincham Baptist Church has an interest.
The church agrees, from time-to-time, to partner with other bodies (with similar charitable aims) or charitable organisations by way of "Associated Ministries". These are primarily overseen by the World Mission Team, responsible to the Charity Trustees. These are referred to in the "Achievements and performance" section of this report.
## **Risk management**
The Trustees confirm that they have been kept informed of the major risks to which the Charity is exposed, the potential impact of individual risk should they materialise and, what mitigating actions are taken or need to be taken, in order to reduce each risk to a level which the Trustees consider to be acceptable.
## **Trustees' indemnity arrangements**
Individual indemnities have been provided to the trustees, under which the charity has agreed to indemnify the trustees to the extent permitted by law in respect of all liabilities to third parties arising out of, or in connection with, their execution of their powers, duties and responsibilities as trustees of the charity.
The Trustees have a duty to identify and review the risks to which the Church is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Page 9
## **Altrincham Baptist Church**
## **Report of the Trustees for the year ended 31st March 2025**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1130343
**Principal address** Hale Road Altrincham Cheshire WA14 2EW
## **Trustees**
Rev Ashley P Hardingham - Chair Rev Andrew Hawksworth (resigned 30[th] June 2025) Dr Ian J Ormshaw – Treasurer Mrs Sally Hickson – Secretary Mrs Claire J Addis Mrs Vanessa Horner Mrs Katrina Holt Mrs Christine J Booth Mrs Heulwen Rouse Mr Neil Breton Mrs Helen Hinds
**Independent Examiner** Mr David Allen FCCA Allen Mills Howard & Co Chartered Accountants Lewis House 56 Manchester Road Altrincham Cheshire WA14 4PJ
**Solicitors** Fiona Bruce Solicitors Justice House 3 Grappenhall Road Stockton Heath Warrington Cheshire WA4 2AH
## **REFERENCE AND ADMINISTRATIVE DETAILS - continued Bankers**
Royal Bank of Scotland, 4 The Downs, Altrincham, Cheshire, WA14 2PY
Approved by order of the board of trustees on 18[th] December 2025 and signed on its behalf by:
Rev. A Hardingham - Trustee
Page 10
## **Independent Examiner's Report to the Trustees of Altrincham Baptist Church**
## **Independent examiner's report to the trustees of Altrincham Baptist Church**
I report to the charity trustees on my examination of the accounts of Altrincham Baptist Church (the charity) for the year ended 31st March 2025, which are set out on pages 12 to 29 .
## **Responsibilities and basis of report**
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since the charity's gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a registered member of ACCA which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity, as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008, other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr David Allen FCCA Allen Mills Howard & Co Chartered Accountants Lewis House 56 Manchester Road Altrincham Cheshire WA14 4PJ
19[th] December 2025
Page 11
## **Altrincham Baptist Church**
## **Statement of Financial Activities**
## **for the year ended 31st March 2025**
|**Notes**
**Unrestricted**
**Funds**
**£**
**INCOME FROM:**
Donations and legacies
2
**227,185**
**Charitable activities**
Church activities
3
**5,711**
Other trading activities
4
**8,828**
Investments
5
**69,189**
_______
**Total income**
**310,913**
**EXPENDITURE ON:**
Raising funds
**3,079**
**Charitable activities**
Church activities
6
**294,779**
_______
**Total expenditure**
**297,858**
_______
**NET INCOME/(EXPENDITURE)**
**13,055**
**Transfers between funds**
15
**(9,139)**
_______
**NET MOVEMENT IN FUNDS**
**3,916**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**315,280**
_______
**TOTAL FUNDS CARRIED FORWARD**
**319,196**
|**Restricted**
**Funds**
**£**
**242,576**
**731**
**-**
**-**
_______
**243,307**
**-**
**208,858**
_______
**208,858**
_______
**34,449**
**9,139**
_______
**43,588**
**238,175**
_______
**281,763**
|**2025**
**Total**
**£**
**469,761**
**6,442**
**8,828**
**69,189**
_______
**554,220**
**3,079**
**503,637**
_______
**506,716**
_______
**47,504**
**-**
_______
**47,504**
**553,455**
_______
**600,959**
|2024
Total
£
364,793
7,775
13,697
56,429
_______
442,693
4,659
513,935
_______
518,594
_______
(75,901)
-
_______
(75,901)
629,356
_______
553,455
|
|---|---|---|---|
All results relate to continuing operations and there are no gains or losses other than those shown above.
The notes form part of these financial statements
Page 12
## **Altrincham Baptist Church**
## **Balance Sheet 31st March 2025**
|**Unrestricted**
Notes
**Funds**
**£**
**FIXED ASSETS**
Tangible assets
11
**61,577**
**CURRENT ASSETS**
Debtors
12
**17,001**
Cash at bank and in hand
**256,472**
_______
**273,473**
**CREDITORS**
Amounts falling due within one year
13
**15,854**
_______
**NET CURRENT ASSETS**
**257,619**
_______
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**319,196**
_______
**NET ASSETS**
**319,196**
**FUNDS OF THE CHARITY**
15
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Restricted**
**Funds**
**£**
**191,946**
**40,705**
**90,515**
_______
**131,220**
**41,403**
_______
**89,817**
_______
**281,763**
_______
**281,763**
|**2025**
**Total**
**Funds**
**£**
**253,523**
**57,706**
**346,987**
_______
**404,693**
**57,257**
_______
**347,436**
_______
**600,959**
_______
**600,959**
**319,196**
**281,763**
_______
**600,959**
|2024
Total
Funds
£
253,692
20,094
299,465
_______
319,559
19,796
_______
299,763
_______
553,455
_______
553,455
315,280
238,175
_______
553,455
|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 18[th] December 2025 and were signed on its behalf by:
I Ormshaw - Trustee
A Hardingham - Trustee
The notes form part of these financial statements
Page 13
## **Altrincham Baptist Church**
|**Altrincham Baptist Church**|**Altrincham Baptist Church**|||
|---|---|---|---|
|**Statement of Cash Flows**||||
|**31st March 2025**||||
|||**2025**|2024|
||**Note**|**£**|£|
|**Cash flows from operative activities:**||||
|Net cash used in operating activities|18|**7,089**|(117,748)|
|||_______|_______|
|**Cash flows from investing activities:**||||
|Investment income||**69,189**|56,429|
|Purchase of tangible fixed assets||**(28,756)**|(53,951|
|||_______|_______|
|**Net cash provided by investing activities**||**40,433**|2,478|
|||_______|_______|
|**Change in cash and cash equivalents in the year**||**47,522**|(115,270)|
|Cash and cash equivalents brought forward||**299,465**|414,735|
|||_______|_______|
|**Cash and cash equivalents carried forward**|**19**|**346,987**
_______|299,465
_______|
continued...
Page 14
**Notes to the Financial Statements for the year ended 31st March 2025**
## **Altrincham Baptist Church**
## 1. **ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS102) '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 (FRS102) (effective January 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.
The presentational currency of the financial statements is the Pound Sterling (£).
## **Going concern**
The trustees are of the view that the future of the charity is secure due to the level of free reserves being more than sufficient to meet its short to medium term liabilities. As a result, the trustees are of the opinion that the charity continues to be a going concern and that it is therefore appropriate to prepare its financial statements on that basis.
## **Critical accounting judgements and key sources of estimation uncertainty**
In the application of the accounting policies, Trustees are required to make judgement estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affected current and future periods.
The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below:
The annual depreciation charge for property, plant and equipment is sensitive to changes in the estimated useful lives and residual values. These estimates are reassessed annually and, when necessary, adjusted to reflect the current circumstances.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
Page 15
continued...
**Altrincham Baptist Church**
**Notes to the Financial Statements - continued for the year ended 31st March 2025**
## 1. **ACCOUNTING POLICIES – continued**
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive 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 measured reliably. Expenditure 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 allocated to activities on a basis consistent with the use of resources.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **Governance costs**
Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice.
## **Allocation and apportionment of support costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support church activities.
## **Tangible fixed assets**
Tangible fixed assets costing more than £1,000 are capitalised and depreciated on a straight-line basis over periods which do not exceed their economic lives.
## **Tangible fixed assets (continued)**
The periods used are as follows:
|Land and buildings|10 years|
|---|---|
|Improvements to property|10 years|
|Fixtures and fittings|4 years|
|Office equipment|4 years|
Residential property is used for private residential accommodation and is not depreciated. The value and condition of residential property is reviewed annually by the trustees for impairment.
## **Cash at bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Deposits for more than three months but less than one year are disclosed as short term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount paid in advance.
## **Creditors and provisions**
Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are normally recognised at the amount the charity anticipates it will pay to settle the debt.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 16
**Altrincham Baptist Church**
## **Notes to the Financial Statements - continued**
## **for the year ended 31st March 2025**
## 1. **ACCOUNTING POLICIES – continued**
## **Financial instruments**
The charity only holds financial assets and liabilities of a kind that qualify as basic financial instruments in accordance with FRS102. Basic financial instruments are initially recognised at transaction price and subsequently measured at their settlement value, with the exception of loans which are subsequently measured at amortised cost using the effective interest method.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions 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 is included in the notes to the financial statements.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Volunteers**
The value of services provided by volunteers is not incorporated into the financial statements. Further details of the contributions made by the volunteers can be found in the Trustees’ Annual Report.
continued...
Page 17
## **Altrincham Baptist Church**
## **Notes to the Financial Statements - continued for the year ended 31st March 2025**
## 2. **DONATIONS**
|**Unrestricted**
**Funds**
**£**
Donations
**184,310**
Gift aid
**42,875**
Legacies
**-**
Grants
**-**
_______
**227,185**
Grants received, included in the above, are as follows:
All restricted funds
Altrincham Interchange
Community Hub running costs
Contact Centre
Household Support
Volunteer Coordinator Funding
Changing Futures
WorkWell
Uniform
Hub Development
Cost of Living
Hong Kong Autumn Event
Ukraine support|**Restricted**
**Funds**
**£**
**14,983**
**1,315**
**-**
**226,278**
_______
**242,576**
|**2025**
**Total**
**£**
**199,293**
**44,190**
**-**
**226,278**
_______
**469,761**
**2025**
**Total**
**£**
**17,750**
**33,332**
**1,860**
**20,000**
**15,225**
**27,760**
**15,832**
**495**
**94,024**
**-**
**-**
**-**
_______
**226,278**
|2024
Total
£
201,374
44,130
10,000
109,288
_______
364,792
2024
Total
£
14,575
33,332
2,000
20,000
10,500
-
-
-
-
19,892
3,990
4,999
_______
109,288|
|---|---|---|---|
continued...
Page 18
## **Altrincham Baptist Church**
## **Notes to the Financial Statements - continued for the year ended 31st March 2025**
## 3. **CHARITABLE ACTIVITIES**
|**Unrestricted**
**Funds**
**£**
Community Hub
**-**
Youth trips and activities
**3,047**
Holiday Club
**414**
Other
**2,249**
_______
**5,711**
4.
**OTHER TRADING ACTIVITIES**
All unrestricted funds
Coffee lounge
Toddler group
5.
**INVESTMENTS**
All unrestricted funds
Deposit account interest
Rental income|**Restricted**
**Funds**
**£**
**-**
**-**
-
**731**
_______
**731**
|**2025**
**Total**
**£**
**-**
**3,047**
**413**
**2,982**
_______
**6,442**
**2025**
**Total**
**£**
**5,095**
**3,733**
_______
**8,828**
**2025**
**Total**
**£**
**6,456**
**62,733**
_______
**69,189**
|2024
Total
£
2,696
3,306
139
1,634
_______
7,775
2024
Total
£
10,286
3,411
_______
13,697
2024
Total
£
6,162
50,267
_______
46,429
|
|---|---|---|---|
continued...
Page 19
## **Altrincham Baptist Church**
## **Notes to the Financial Statements - continued**
## **for the year ended 31st March 2025**
## 6. **CHURCH OPERATING EXPENSES**
|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
Youth, children and other ministries
**8,835**
**2,237**
Sunday worship
**3,984**
**-**
Local and UK mission
**14,272**
**42,903**
Overseas mission
**15,125**
**3,032**
Staff costs (note 9)
**94,949**
**18,615**
Conferences and literature
**942**
**-**
Blessing Fund
**-**
**3,020**
Support and governance costs (note 7)
**156,672**
**139,051**
_______
_______
**294,779**
**208,858**
7.
**SUPPORT AND GOVERANCE COSTS**
**Support**
**Governance**
**Costs**
**Costs**
**£**
**£**
Staff costs (note 9)
**99,650**
**-**
Insurance
**9,617**
**-**
Heat and light
**23,803**
**-**
Telephone
**4,595**
**-**
Postage and stationery
**8,808**
**-**
Leasing and maintenance
**1,380**
**-**
Sundries
**1,539**
**-**
Repairs and renewals
**89,862**
**-**
Rent, rates and water
**21,261**
**-**
Professional fees
**1,871**
**-**
Travel and subsistence
**910**
**-**
Depreciation
**28,926**
**-**
Bank charges
**123**
**-**
Independent examiner’s fees:
Independent examination
-
**1,554**
Independent examiner’s fees:
Other services
**-**
**1,824**
_______
_______
**292,345**
**3,378**
|**2025**
**Total**
**£**
**11,072**
**3,984**
**57,175**
**18,157**
**113,564**
**942**
**3,020**
**295,723**
_______
**503,637**
**2025**
**Total**
**£**
**99,650**
**9,617**
**23,803**
**4,595**
**8,808**
**1,380**
**1,539**
**89,862**
**21,261**
**1,870**
**910**
**28,926**
**123**
**1,554**
**1,824**
_______
**295,723**
|2024
Total
£
12,717
2,391
73,694
20,712
142,463
716
2,408
258,833
_______
513,935
2024
Total
£
89,057
9,129
38,826
4,445
8,451
1,566
2,023
51,774
18,774
2,137
641
27,608
148
1,596
2,658
_______
**258,833**|
|---|---|---|
continued...
Page 20
## **Altrincham Baptist Church**
## **Notes to the Financial Statements - continued for the year ended 31st March 2025**
## 8. **TRUSTEES’ REMUNERATION AND BENEFITS**
|||**Gross**|**Employer**|**Employer**|**Total**|Total|
|---|---|---|---|---|---|---|
|||**Salary**|**NI**|**pension**|**2025**|2024|
|||**£**|**£**|**£**|**£**|£|
|Rev.|Ashley Hardingham|**37,129**|**2,429**|**6,446**|**46,004**|44,558|
|Rev.|Andrew Hawksworth|**16,482**|**761**|**494**|**17,737**|23,179|
|Mrs|Claire Addis|**11,026**|**167**|**331**|**11,524**|11,588|
|||_______|_______|_______|_______|_______|
|||**64,637**|**3,357**|**7,271**|**75,265**|79,325|
Trustees are paid in accordance with their contract of employment for the work they do on behalf of the church. The number of trustees to whom retirement benefits were accruing was three (2024: three).
## **Trustees' expenses**
Two (2024: two) trustees were reimbursed £910 (2024: £624) for travel and subsistence expenses during the year.
## 9. **STAFF COSTS**
||**2025**|2024|
|---|---|---|
||**£**|£|
|Wages and salaries|**193,850**|209,998|
|Social security costs|**8,241**|9,888|
|Other pension costs|**11,123**|11,634|
||_______|_______|
||**213,214**|231,520|
The Key Management Personnel of the charity is comprised of the Trustees and the Core Team. The total employee benefits of Key Management Personnel in the year were £108,337 (2024: £121,617).
The average monthly number of employees during the year was as follows:
||**2025**|2024|
|---|---|---|
|Religious activities|**5**|6|
|Administrative|**7**|7|
||_______|_______|
||**12**|13|
No employees received emoluments in excess of £60,000.
continued...
Page 21
## **Altrincham Baptist Church**
## **Notes to the Financial Statements - continued for the year ended 31st March 2025**
## 10. **COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
Funds
£
INCOME FROM:
Donations and legacies
238,554
Charitable activities
Church activities
7,165
Other trading activities
13,697
Investments
56,429
_______
Total income
315,845
EXPENDITURE ON:
Raising funds
4,659
Charitable activities
Church activities
340,659
_______
Total expenditure
345,318
_______
NET INCOME/(EXPENDITURE)
(29,473)
Transfers between funds
(12,304)
_______
NET MOVEMENT IN FUNDS
(41,777)
RECONCILIATION OF FUNDS
Total funds brought forward
357,057
_______
TOTAL FUNDS CARRIED FORWARD
315,280
|Restricted
Funds
£
126,238
610
-
-
_______
126,848
-
173,276
_______
173,276
_______
(46,428)
12,304
_______
(34,124)
272,299
_______
238,175
|2024
Total
£
364,793
7,775
13,697
56,429
_______
442,693
4,659
513,935
_______
518,594
_______
(75,901)
-
_______
(75,901)
629,356
_______
553,455
|
|---|---|---|
continued...
Page 22
## **Altrincham Baptist Church**
## **Notes to the Financial Statements - continued for the year ended 31st March 2025**
## 11. **TANGIBLE FIXED ASSETS**
|**COST**
At 1stApril 2024
Additions
Disposals
At 31stMarch 2025
**DEPRECIATION**
At 1stApril 2024
Charge for year
Eliminated on disposal
At 31stMarch 2025
**NET BOOK VALUE**
At 31stMarch 2025
At 31stMarch 2024
**COST**
At 1stApril 2024
Additions
Disposals
At 31stMarch 2025
**DEPRECIATION**
At 1stApril 2024
Charge for year
Eliminated on disposal
At 31stMarch 2025
**NET BOOK VALUE**
At 31stMarch 2025
At 31stMarch 2024|**Improvements**
**Freehold**
**Residential**
**to leasehold**
**property**
**property**
**property**
**£**
**£**
**£**
1,598,817
140,000
156,778
-
-
28,755
**-**
**-**
**-**
_______
_______
_______
**1,598,817**
**140,000**
**185,533**
_______
_______
_______
1,589,919
-
80,516
223
-
21,192
**-**
**-**
**-**
_______
_______
_______
**1,590,142**
-
**101,708**
_______
_______
_______
**8,675**
**140,000**
**83,825**
8,898
140,000
76,262
**Fixtures**
**and**
**Computer**
**fittings**
**equipment**
**Totals**
**£**
**£**
**£**
**184,247**
**21,578**
**2,101,420**
**-**
**-**
**28,756**
**-**
**-**
**-**
_______
_______
_______
**184,247**
**21,578**
**2,130,176**
_______
_______
_______
**156,121**
**21,172**
**1,847,728**
**7,104**
**406**
**28,925**
**-**
**-**
**-**
_______
_______
_______
**163,225**
**21,172**
**1,876,653**
_______
_______
_______
**21,022**
**-**
**253,523**
28,126
406
253,692
|
|---|---|
At the balance sheet date, The Baptist Union Corporation Ltd held the title to the church building on Hale Road, Altrincham on trust for the current and future congregations of the church. They recognise that, whilst they hold legal title to the property, the local church should recognise the asset, as well as any liabilities. In May 2012, the church contributed £140,000 to the purchase price of a property for Reverend Ashley and Mrs Sandra Hardingham. By virtue of a Declaration of Trust dated May 2012, this equitable interest is held by North Western Baptist Association as custodian trustee. The charity's buildings have an insured value of £4,792,558.
continued...
Page 23
## **Altrincham Baptist Church**
## **Notes to the Financial Statements - continued**
**for the year ended 31st March 2025**
## 12. **DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade debtors
Other debtors
Prepayments and accrued income
13.
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors
Accrued expenses|**2025**
**£**
**4,599**
**202**
**52,905**
_______
**57,706**
**2025**
**£**
**17,585**
**2,430**
**37,242**
_______
**57,257**
|2024
£
3,153
219
16,362
_______
20,094
2024
£
8,748
2
11,046
_______
19,796|
|---|---|---|
Deposits for room hire at The Hub that are received prior to the balance sheet date for an event occurring in the next financial period are included in deferred income. The value of deposits held at the balance sheet date was £1,450 (2024: £1,750). Room hire income is recognised in the Statement of Financial Activities when the event occurs.
## 14. **LEASING AGREEMENTS**
|**LEASING AGREEMENTS**|||
|---|---|---|
||**2025**|2024|
||**£**|£|
|Within one year|**1,195**|1,195|
|Between one and five years|**2,390**|3,586|
||_______|_______|
||**3,585**|4,781|
Operating lease payments recognised within the Statement of Financial Activities during the year totalled £1,375 (2024: £1,375).
continued...
Page 24
## **Altrincham Baptist Church**
## **Notes to the Financial Statements - continued**
## **for the year ended 31st March 2025**
## 15. **MOVEMENT IN FUNDS**
|**Unrestricted funds**
General
Toddlers
Good Companions
Hub Development
Legacy
Community Hub
Art Club
**Restricted funds**
Christians Against Poverty (CAP)
Christmas/Harvest
Contact
TTT/Millennium
Manses
Hub Development and grants
Seniors
Blessing
Community Hub
Children
**TOTAL FUNDS**|**At**
**01.04.24**
**£**
**209,910**
**573**
**26**
**65,036**
**39,329**
**354**
**51**
_______
**315,279**
**4,927**
**-**
**2,770**
**5,327**
**148,481**
**23,228**
**1,920**
**6,281**
**44,836**
**406**
_______
**238,176**
_______
**553,455**
|**Net**
**movement**
**in funds**
**£**
**27,247**
**-**
**-**
**(7,264)**
**(6,880)**
**2**
**(51)**
_______
**13,056**
**(14,065)**
**-**
**162**
**(223)**
**-**
**18,196**
**(812)**
**(3,020)**
**33,262**
**949**
_______
**34,448**
_______
**47,504**
|**Transfers**
**between**
**funds**
**£**
**(9,053)**
**-**
**(26)**
**-**
**-**
**(60)**
**-**
_______
**(9,139)**
**9,139**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
_______
**9,139**
_______
**-**
|**At**
**31.03.25**
**£**
**228,106**
**573**
**-**
**57,772**
**32,449**
**296**
**-**
_______
**319,196**
**-**
**-**
**2,932**
**5,104**
**148,481**
**41,424**
**1,108**
**3,261**
**78,099**
**1,355**
_______
**281,763**
_______
**600,959**
|
|---|---|---|---|---|
The purpose of individual funds are described in more detail on page 7.
continued...
Page 25
## **Altrincham Baptist Church**
## **Notes to the Financial Statements - continued for the year ended 31st March 2025**
## 15. **MOVEMENT IN FUNDS - continued**
Net movement in funds, included on the previous page, are as follows:
|**Unrestricted funds**
General
Toddlers
Good Companions
Hub Development
Legacy
Community Hub
Art Club
**Restricted funds**
Christians Against Poverty (CAP)
Christmas/Harvest
Contact
TTT/Millenium
Manses
The Hub
Seniors
Blessing
Community Hub
Children
**TOTAL FUNDS**|**Income Expenditure**
**£**
**£**
**309,104**
**(281,857)**
**-**
**-**
**-**
**-**
**-**
**(7,264)**
**-**
**(6,879)**
**1,809**
**(1,807)**
**-**
**(51)**
_______
_______
**310,913 (297,858)**
**6,673**
**(20,738)**
**5,537**
**(5,537)**
**1,860**
**(1,698)**
**-**
**(223)**
**-**
**-**
**94,024**
**(75,828)**
**-**
**(812)**
**-**
**(3,020)**
**133,725**
**(100,462)**
**1,489**
**(540)**
_______
_______
**243,307**
**(208,858)**
**554,220**
**(506,716)**
|**Movement**
**in funds**
**£**
**27,247**
**-**
**-**
**(7,264)**
**(6,879)**
**2**
**(51)**
_______
**13,055**
**(14,065)**
**-**
**162**
**(223)**
**-**
**18,196**
**(812)**
**(3,020)**
**33,262**
**949**
_______
**34,449**
**47,504**
|
|---|---|---|
continued...
Page 26
## **Altrincham Baptist Church**
## **Notes to the Financial Statements - continued**
## **for the year ended 31st March 2025**
## 15. **MOVEMENT IN FUNDS - continued**
Comparatives for movement in funds
|Unrestricted funds
General
Toddlers
Good Companions
Hub Development
Legacy
Community Hub
Art Club
Restricted funds
Christians Against Poverty (CAP)
Christmas/Harvest
Contact
TTT/Millennium
Manses
Hub Development and grants
Seniors
Blessing
Community Hub
Children
TOTAL FUNDS|At
01.04.23
£
233,267
721
76
85,991
36,415
500
87
_______
357,057
4,926
-
2,415
5,391
148,480
43,111
3,554
8,689
53,215
2,518
_______
272,299
_______
629,356
|Net
movement
in funds
£
(14,145)
(148)
-
(17,973)
2,913
(85)
(36)
_______
(29,474)
(12,302)
(1)
355
(62)
-
(19,882)
(1,634)
(2,408)
(8,381)
(2,112)
_______
(46,427)
_______
75,901
|Transfers
between
funds
£
(9,212)
-
(50)
(2,982)
1
(61)
-
_______
(12,304)
12,303
1
-
(2)
1
(1)
-
-
2
-
_______
12,304
_______
-
|At
31.03.24
£
209,910
573
26
65,036
39,329
354
51
_______
315,279
4,927
-
2,770
5,327
148,481
23,228
1,920
6,281
44,836
406
_______
238,176
_______
553,455
|
|---|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
continued...
Page 27
## **Altrincham Baptist Church**
## **Notes to the Financial Statements - continued**
## **for the year ended 31st March 2025**
|Unrestricted funds
General
Toddlers
Good Companions
Hub Development
Legacy
Community Hub
Art Club
Restricted funds
Christians Against Poverty (CAP)
Christmas/Harvest
Contact
TTT/Millennium
Manses
The Hub
Seniors
Blessing
Community Hub
Children
TOTAL FUNDS|Movement
Income
Expenditure
£
£
303,783
(317,928)
-
(148)
-
-
-
(17,973)
10,000
(7,087)
2,062
(2,147)
-
(36)
_______
_______
315,845
(345,319)
6,852
(19,154)
7,636
(7,637)
2,000
(1,645)
-
(62)
-
-
253
(20,135)
-
(1,634)
-
(2,408)
110,098
(118,479)
10
(2,122)
_______
_______
126,849
(173,276)
442,694
(518,595)
|in funds
£
(14,145)
(148)
-
(17,973)
2,913
(85)
(36)
_______
(29,474)
(12,302)
(1)
355
(62)
-
(19,882)
(1,634)
(2,408)
(8,381)
(2,112)
_______
(46,427)
(75,901)
|
|---|---|---|
continued...
Page 28
## **Altrincham Baptist Church**
**Notes to the Financial Statements - continued for the year ended 31st March 2025**
## 16. **EMPLOYEE BENEFIT OBLIGATIONS**
The church operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. Contributions payable for the year are charged to the Statement of Financial Activities.
During the year, the total pension charged to the Statement of Financial Activities was £11,123 (2024: £11,634) and there was £nil (2024: £nil) outstanding in respect of unpaid contributions at the year end.
## 17. **RELATED PARTY DISCLOSURES**
For details of trustees' remuneration and expenses see note 8.
The church has an equitable interest in a property for which the title is held jointly by trustee Reverend Ashley Hardingham and his wife, Sandra Hardingham. See note 11 for further details. The charity made payments during the year totalling £17,641 (2024: £15,457) relating to this property.
During the year, the charity received £nil (2024: £2,400) from Mr Rob Peirson, a member of the charity’s Key Management Personnel, in respect of the rental of premises and contributed £2,517 (2024: £2,313) towards Mr Peirson’s college fees.
During the year, Altrincham Baptist Church received donations from the trustees and their close family members, without conditions, totalling £38,344 (2024: £37,680).
## 18. **RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|Net movement in funds
Add back depreciation charges
Deduct investment income
(Increase)/decrease in debtors
(Decrease)/increase in creditors
Net cash used in operating activities
19.
**ANALYSIS OF CASH AND CASH EQUIVALENTS**
Cash at bank and in hand
Total cash and cash equivalents||**2025**
**£**
**47,504**
**28,925**
**(69,189)**
**(37,612)**
**37,461**
_______
**7,089**
**2025**
**£**
**346,987**
_______
**346,987**
|2024
£
(75,901)
27,608
(56,429)
(922)
(12,104)
_______
117,748
2024
£
299,465
_______
299,465|
|---|---|---|---|
Page 29