DOWNfoN BAPTJST CHURCH
Knoii'ing Jesus Christ and mak'inLJ Hitn knom
REGISTERED CIIARITY NUMBER 1131186
TRUSTEFS• AJ¥NUAL REPORT FOR THE YEAR Ei¥DED 31Jt DECEMBER 2023
This report yhould be read in ¢onjunction with the charity's accou￿ for the year end¢d 31Yt
D￿¢Mb￿ 2023. Ddails of th¢ str￿ts￿, gov¢rnawx arxl management of the cbarity. and its
admiill5tration detsiK axe ￿t out under the hcadiDg-CoDStitulion and Administration" on
pa8e l of t1￿ ac¢4)uDts.
Our ObJeetfve4:
Sharing God's love in the ]o¢al LwmuDity through word and Being an ioclusive.
wel¢omin& wvrshipping community rxntred on the Holy Scripture. Our Mission Sthtement is
"Knowing Jesus Chria and nMkin8 Him known- and Scck lo encourage a faith journey
for all pwl< young aTrl old regkn of previous eX￿le￿.
Our work is Ctrordinated and motiiknxed by the eleetal the Treasurer. and the two
Ministers of the churclL These individuals also fimction the Cbarity Trustees. The Tntss
2 Vision Meetings) in 2023 to ryogre&8 the work of the ehunh vthi¢h has grown as we
inylement our 'Forward Vision.. There have also been four meelings for the membcrsbip of
the churcty inCI￿aln8 the AGM on the 20 Mard4 awl two Vision rn￿1
March MemlKrs' AGM brin8in8 the nllrn￿ of ow TnL8*es to trn which includes our two
ministerd and ttYasu￿r. We work ¢losely with the church offie¢, the wothip group and the
many volwi*¢rs who provid¢ th¢ church's aclivitie& We are thankf￿ for our fellow
ChrisliaDS in our surroulldin8 community al￿ conlinu¢ to share wlth them through the
Downton ChurclK8 Tog¢th¢r.
Our A￿1vitie￿.
Gathering arotmd The TABLE for worship. prayw, and fellowship: Th¢
LARDER wher¢ ￿ supply foo¢ donated by the local community and lo¢AI bwin
to those in the local community who are iti need and we are 81s0 a distribthion centre for
Sa]isbury Food BaoK' The WARDROBE wt sbare frK clollun8 ¢knnated by the
Iiltnutiity" The GARDEN. a WLununity 8aTthn where we sb&E chur¢h outdoots prthknin8
fresh v¢8¢tabl¢s and providiti8 OUtd(M)r fellowship for families: The KITCHEN where we
offer a lunch to older Fwple attending ow Thwthy Services a￿1 refr¢shn￿ and a cbat to
Young P•opl¢s* Work
The number of people attending ouryouDg *' work on a Sutthy nx)rning eSp￿iallY of
We arc fortunate to have a team of Itv¢ty. volwit¢er& Thelr activities include

$ingin& bibl¢ teaching, dran4 gamrf mfts atwj fiMMI raistn8. We lost most of our
secondary a8e group and their leaders duriti8 'tAKk Down, and are now looking for D¢w
leadeys for this a8¢ group. (Ar aim is to en￿re th&t1k (*ildren ¢nioy t¢ing part of the
bU￿b fwllily.
Th¢ Playroom (pr¢vlowly Litiit a•b)
This Wednesday Morni￿ T(Kkller Cburch is for Pr¢-Sd￿0l children and their ¢arern. 11
engag￿ with young church memb¢r3' farnili¢s atKI famili¢8 who not previously
involved in Chll￿h activities. The￿ off ¥tsvities for the ¢hiklreD aThl opporlunities for
adults to tall share bli Ae stories pray siw In the warn) sun1￿ ny)ntb this group
enjoyed being Outdoors in the 8ath
Holmlay Club
This annual summ¢r ¢hildr¢n's A¢tivity ¢v¢nt W89 held over 3 days at the end of J￿y. It
attracted more than 120 djildrni of Primary xhool a￿1 25 S￿Ondary scl)(x)l age. It offered
bible-based ￿h]ng. ima8inthve craft activities and ewic games plus joyful singing. It
is Inspi￿ to se¢ ¢hur¢b n*mbers of all ag¢3 ThThking tog¢ther lo wivide Ibis n)inisty to the
S¢knob work
Ow minis*rs and some ¢huYrb memlxrs are iThvolval in two local S¢h0o￿ one prinwy at
one secondary, leading w)rsbip, holding RE days in ¢bu￿b. &ting Lg Governors. W¢
Ixlieve this brings real benefit to our eommuDiti¢s. On¢ of our pastorn alx) leads the I(￿al
Other Outreaeh Work
aT¢ abroad swh as the Philippine Commmity Fu￿1 whicb • familie5 on the rubbish
and Brownie4 RNID. Breast Feding Advi￿ aryl an Farjy Re￿Ing and Singing Group.
Commn*ity GTOUPJ
Five Bfoups meet regularly duriog the wea in the IM)DKS of iThlividual membern for Bibk
The C*re Hom
Son* of our chur¢b m¢mbm and allth continue to work to swort our families from
Summ*ry
t is clear from the aknve overview that our memixrn are xtively ci)mlllltt¢d to furtkring the
objcctivcs and the forward vision of the chu￿h. The number of pwle attending the churd)
s¢rviccs each wc¢k has slowly incre&8ed over the year and the official membership has
renja1￿ fatrly stable over the year. The Sunday s¢rvi¢e is full of m)le of all ages

enjoying worship. te*hiD8 a￿1 fellowship and the Thwsday Morni￿ service bgs IKen mwh
enjoyed by our older age 8roup. Ow S￿daY evening prnyer servi￿$. Th¢ tnner Room, are
welcomed by those who appreciat¢ a quiet lim¢ of prny¢r. Ckw ￿tivItieS allow our ministers.
Th¢ church w¢b5it¢ is www
The Trustees prayerfidly and Olthiislically look forward to 2024.
The a￿Unts firther denM)Dthte our faith io action a￿1 the TnL8te¢s IKliev¢ that the n
&4et ￿sitiOn shown on the balance sheet at 31st December 2023 provides a ￿Und base from
wbich to continue nKeting our objective& The ¢F￿lty's poli￿ {￿ r¢scrves is set out tn note 2
As required by section 4 of & Ch8riti¢s Art 2011, the Tnutees bave C4)nsidered th¢ guidance
publis￿1 by & Charity ComM￿oll in of public bcnefiL They belteve that the
charity's objectives fall within the definition of charitable pUry￿Se8 in the Act and that the
d¢ rang¢ of ac11viti￿ 8¢¢ out alx)V¢ ¢LYbtrilJtssto me&in8 those obi¢¢tsve8.
Joy Hugb¢s
Signa

DOWNTON BAPTIST CHURCH
REGISTERED CHARITY NUMBER 1131186
ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023
INDEX
PAGE
CONSTITUTION AND ADMINISTRATION
srATEMENT OF FINANCIAL AcfiviTIES 2023
STATEMENT OF FINANCIALAcnvmES 2022
BALANCE SHEET
STATEMENT OF CASH FLOWS
NOTES TO THE ACCOUNTS
6t015
TRUSTEES. APPROVAL
16
INDEPENDENT EXAMINER'S REPORT
17

DOWNTON BAPTIST CHURCH
PAGE I
CONsfiTLrnON AND ADmIN￿RA￿ON
Downton Baptist Church is affiliated to the Baptist Union of Great Britsin but operates in
accordance with its own constitution, which may only be changed by a two thirds majority
of the members in general meeting. A church covenant Yrds established in 1793 and
re-affirmed annually. A new and upthted church covenant was adopted in November 21XM)
and this is now re-affimied annually.
The church reetstered as a charity Ino. 1131186) from 18th August 21YJ9 and is required to
file its annual accounts ènd an annual trustees, re￿t wrth the Charity Commission. The
accounts have been prepared in accordance with the requirements of The Charities Art
2011 and the Charities SORP (FRS 102). using the act(￿￿￿"n8 pOI￿leS Set out in note l.
Under the terms of the constitutTh the church has a 'shared leadership. that is responsible
for all aspects of the church's affairs. indudin8 Spiritual matters. finance and adrnlnistration.
The shared leadership team comprises the ministers. ministry team. dea￿Tr$ and treasurer.
who collectivety are regarded under trust and charity law as ￿USteeS'. A5 such, they are also
responsible for rewewin8 and mitigating any risks to which the church may be exposed.
The following were'charity trustees, during 2023:
Ministers
Rev P J Rh¢ade5
Rev K M Ullyatt
Ministry team
None
Deacons
Dr M J Brueton
Mrs D E Bugden Ifrom 26.3.23)
Mrs S G 8urr
Dr J M Hughes
Mrs AJ Ivens-smith
Mrj E King
Dr H M Uoyd-jones
Treasurer
Mr l D Miichell
The church also has the followin8'holdin8 trustees, who are responsible for IK>ldin8 its
property, to be used by the church as set (xrt In a separate trust estsblished in 1813 Isee
also r￿e 91:
MrRDAvery
Mrs D C Jennings
MrA S Mitchell
Mr l D Mitchell
MrMHSmith
Holding trustees a5 such have no responsibility for the day to day running of the church
although l D Mitchell 15 also treasurer. as set out above.
The church's main bankers are CAF Bank ofwest Mallin& KenL The church also has funds
on deposltwith Scottish Widows.
Re£￿tered at:
South Lane
Downton
Salisbury
Wiltshire SP5 3NA

PAGE2
STATEMENfoF FIP•ANCiAiAaivmESFOR T*IEYEAR El￿031*D£(EMOEftIo23
2023
Z022
TOT
FUKJS
W4COMEAMD E14DOI*AIEM15 FRCAI:
D*Ertatr4lng
tle*nated
Taxr¢covtrnWe under8ifi4bJ
Lwty
M*n7eletth
OthErprernls¢skn¢omÈ
4262
5,979
87W)
5.979
11.158
17.957
1354
13.698
072
IY,2CO
4,171
8.789
Interest•r#Jdr4bJends
otherlr*wThe
4262
8J34
4262
9032
9.210
11245
EXPENDtruRE ON..
PAknlst¢rW¢osts
145.593
141.679
61
61D)4
45.716
70.203
52.724
10.614
7.48Z
15A74
4240
23￿8
45.716
Awwyweekend
OthervApeTh¥s
Athnintstr•i
Deprocl•tK)n
Dona¢kn5pa￿
S￿39
14,508
ZL130
3J95
19.279
2LIY)
3.161
13X
io
5J79
ILOI8
16S.SJ2
qu2
227
119.9391
142.4661
G￿￿(L[l5510￿ft￿v￿￿•ATh
li
1th.370
10.370
TOTAL ￿￿(DEF￿m￿￿C(V￿E
120,WI
227
370 PA691
157.7151
REDUCTION INAav￿AL
LL411LThON DEFINED
ENEFrrpENSiOPISCIIEME
15.07•
N￿MOVE￿£￿riN FW405
n7
10.370 19.S691
14Z.6371
TOTIiFUNDS BROUGHTFORW•A)
17L025
112.845 2B%C
327￿97
TQTALFiINOSC4PJIIED FCthWARD
I50￿93
123,215 275,491
285.09)

DOWNTON BAPTIST CIIURCH
PAGE3
STATEMENT OF FINANaALACTMTIES FOR THE YEAR ENDED 31st DECEMBER 2022
2022
TOTAL
FUNDS
unre5tKt￿ R*sttht•d Minibu5 Pe￿anent
funds
funds
nd end(Twment
INCOME AND ENCOWMENTS FROM:
Dirert
Oe5ignated giiryr
Tax recovernblp vnder8ift ald
Lega
Manse lettlng
Other premi5e5 income
Away weekend
Interest and dI￿dendS
other Income
71349
1.240
li.A58
418
72.589
Ii,iS8
17,957
i.￿0
13.200
4,171
8.789
3.605
9.210
17.539
13.3(M)
4.171
8.789
119.510
22.169
141,679
EXPENDITURE ON:
Inisterial c05t5
Premlses
Awayweekend
cKhei expen
Admlni5tratlon
Depretrdtlofi
Donatlons payable
70.203
51724
10.614
7.482
15,874
4.240
52.724
J,720
6.718
15.825
4.194
12.(XX)
764
49
11.408
I￿384
21.AlS
184.545
143.8741
1418661
LOSS OP4 REVALUATION
OF INVESTMENT5
li
1140491
114Wg)
TOTAL NET (DE￿aT￿INcOmE
{43.8741
1461
114.8491
157.7151
REDl￿10N IN A￿UARIAL
LIABILITY ON DEFINED
BENEFIT PENSION SCHEME
19
.078
15,078
￿Er￿vEmENT IN FUNDS
128,7%)
L(fA
114W91
{42ffi371
TOTAL FUNDS BROUGFrt FORWARD
199.821
182
127.691
327.697
TOTAL FUNDSCARRIED FORWARO
171.025
136
112,845
285,LW

e4
la 32 5

DOWNTON BAIryIST CHURCH
PAGE 5
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31st DECEMBER 2023
2023
2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash Consumed by
operating activities
(11.470)
(41,461)
CASH FLOWS FROM INVEsllNG A￿1v￿E5
Interestand dividends
Purchase of ta￿aIble fixed assets
Long tefm pension deficit contribut1￿$
4.262
11.571)
112)
3,605
12.157)
12.1921
2.679
1744)
CHANGE IN CASH AND CASH EauwALETr¥rs
18,791}
142.205)
CASH AND CASH ÉQUIVALEMTS at 1st January 2023
148.0%
I￿,301
CASH AND CASH EQUIVALENTS at 31st December 2023
139.305
148,096
Cash and Cash equivalents are'ca5h at bank and in hand,
as shown in note 13.
RECONCILIATION OF NET INCOME TO CASH FLOW
FROM OPERATING ACTIVlnES
Totsl net deficit per statementof
financial artivities {page 21
19.569)
(57,7151
Adjustments for:
Depreciation charges
IGain)/Loss on revaluation of Investments
Interest and dividends
Ilncreasel/Decrease in debt
IncreasellDecrea5e) in creditors
3,895
110,370)
(4.262)
4,240
14,849
13.6051
8.847
16941
11.9Ji)
16.254
Net Cash consumed by
operating activitTres
111,470)
141,4611

DOWNTON 8AvnsT CHURCH
PAGE6
NOTESTOTHE ACCOUMtS FOR THE YEAR ENDED 3tst DECEMBER 2023
ACCOUNTING BASIS AND POLICIES
The accourhts are prepared in accordance with ihe requirementsof the Charities Act 2011.
the Charities SORP IFRS 1021 issued bn 2014 and updated In 2019. and Financial Reporting
Stsndard 102. The transrtKJn date to the FRS 102 regime was 1st January 2014 and the
required restatement as at that date was made a5 a prior period adjustment in the
a¢¢ounts for the year ended 31st L*ern￿r 2015.
The a¢co¢tnts are generally prepaod on the historical e¢>st basis lyjt including the rev4lLWtion
of fixed asset investments and an approprKite provision for the long term liabiltty for defined
pension scheme Costs {based ¢)n actuarial Valuation).
The accounts are prepared usino the folkx¥ing principal accounti￿ policies:
Tangible fixed assets: other than freehold yoperty. crfwhi¢h details are qfftn in note 9,
taryible fixed assets are induded at historic cost less provigon for deprecwtion and
impairment. Depreciation is Charged atthe fdlowin8 annual rates:
- property improvements o¥er IS ￿arS strat8ht line. char8ed to lenernl fund
- r￿tureS and equipment at 33 113% on reducing bala¢￿, ¢harged to general fund
- minibus at 25% on reducing ￿lanCe, charged to minil)us fund.
xed asset investments: are included at market value at the baL4rKe sheet date. Gains
and105ses on dsposal or revaluation are shown as part of net irKome in ihe ststement ol
rinancial activities.
Income and expenditure: is recognised on the acc￿￿tS basis as and w￿n it becomes due
or payable.
Charitable donations". it is the church's pcdKYto make charitable donations each year
that are approximately IO% of its unrestricted general fund income.
Defined benefit pension costs: are rewnised on the basi5 of apwoprkite artuarial
valuations {see also •ih)ve and note 191.
FUNOS AND RESERVES
The church has a PERMANENT ENt)OwmEl￿ that rnust be maintained and can only be
spent or altered with the exkyess permission of the Charity Cornmissi￿. In addition to the
fixed asset investments shown in note 11. the permanent endowment indudes the church's
freehcAd propèrty. details of which are given in note 9.
There is a MINIBUS FUND reflectiry money Original￿ gi¥en for the purchase of a minibus.
The fund balance represents the carrwng Value of the current minibus and annual
depreciation charges on this are charged to the fund.

DOWNTON BApnsT CHURCH
PAGE 7
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DE(EMBER 2023 {continuedl
FUNDS ANO RESERVES Icontinued)
Other RESTRICTED INCOME FUNDSarise on the basls of income recelved each year but
these are 8enerallyfvlly spent in the yearof receipt. ￿aVIng Itttle or nothing to be
carried forward. Movements on restrlrted Income funds are shown in note 21 and details
of designated giving are shown in note 8.
The rernainder ofthe thurch's funds are UNRESTrICTED and are shown as GENERAL FUND.
It is the trustees, poliry to keep at least 3 rnonths, of anticipated 8eneral fund
exynditure as a RESERVE on the 8enernl fund to tnable the church to meet its obligations
and Ilabllltles. partkularly to the ministers and other staff, as they fall due.
OThER INCOME
2023
2022
One third share in the income of
Anne Tyler, Rushall charitab￿ Tntst
Ma8azine adverti51nB
stsff Costs ￿cOVered
Youth and children's work
4,5LX)
3A34
3,226
2.820
564
9.210
698
9.032
•* restricred income
MINISTERIAL cO￿s
2023
2022
Ministers, em0luff￿nts and national insurance
Pension contributions
Minlsters. trdining and sabbatical
Travel and milea8e
53.942
5.275
1.210
577
61.004
62.748
5A19
1.395
241
70,203

DOWNTON BAPTIST CHURCH
PAGE 8
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023 Icontinuedl
PREMISES
2023
2022
Water and sewerage
Light and heat
Insurance
Repairs and maintenance
Carelaking and kitchen sundries
Pension eontributions
618
7.449
322
3,633
4,174
35,330
8.912
353
52,724
23.509
9.220
372
45.716
OTHER EXPENSES
2023
2022
Minibus running costs
Social and meals
Magazine printing
Youth and children's work
The Garden
The Larder
Teaching rnateri•b
Gifts and sundries
1,136
2,042
4.313
473
1.306
2.790
3,091
ify)
ss
112
7.482
14.508
included £21KI in re￿ett of restricted income
IKI indudes £&3812022 £5641 in respert of restricted incorne
includes £1.250 in respert of restirted income
SS all in respect of restrirted inwme
ADMINISTRATION
2023
2022
Secretarial assistsnce and Thatlonal insurance
Pension contributions
Printing. postsge and ststionery
Telephone
Computer costs
Subscriptions and fees
Copyright licence5
Doubthil debt provision
Staff training
Property management fees
Independent examiner's fee
8ank charges
Payroll charges
12,359
613
11.336
563
1.772
425
596
610
1.091
1,336
270
1.740
1,260
415
672
564
1.028
15621
75
65
173
21,130
173
15,874
& included £49 in respect of restrirted income

DOWNTON BAPTIST CHURCH
PAGE 9
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023 {continuedl
DONATIONS PAYABLE
2023
General fund. Desi8nated
Totsl
gi￿￿ payable
2022
Total
payable
BU Horne Mission
BMS Birthday
8MS General
The Brldge Project
Bright Kids {Ukrainel
DEC ITurkevlSyria earthquake refiefj
Dorset Youth for Christ
Downton Primary Ihgrd5hip fvndl
OMF Intemational
Pastoral hardship
Philippine Community Fund
Philippine Community Fund {Baguio)
Philippine Community Fund {Cuckoo Fairl
Philippine Community Fund (Sunflowers)
Salisbury Street Pastor5
Sanctuary Foundation (for Ukraine)
Spvrgeons
Tearfund
Wiltshire Wildlrfe Hospitsl
3.450
750
737
4.2
737
4.100
T35
4,1
3.450
750
4.21X)
275
275
500
250
1200
45
3,462
1,700
760
1.431
1,200
600
151
3.059
151
1.742
1.317
1,393
1.2(X)
107
107
75
23,408
13.300
5.979
19,279
The deS￿nated 8ivirry figure of £5.97912022 £11.4081 include5 £Nil12022 £2501 in respect
of related 8ift aid tax recoverable.

DOWNTON BAPTIST CHURCH
PAGE 10
NOTESTO THE ACCOUTr￿5 FOR THE YEAR ENDED 31st DECEMBER 20231continuedl
PROPERTY
The church holds property in South Lane. Down￿ to be used in accordance with
the terms of trust deeds dated 25th September 1813 and 31st Detember 1858. The
property comprises the current chapel {the original chapel having been demoli5hedl.
rnanse and adi(Mnin8 field. As noted on page l. the property is held by five 'holdin8
trustees, and thefreehold title is reeistered in their names at the Land Registry.
Income and expenditure in respect ofthe property is dealtwth through the church
accounts and the property is considered to be part of thechurch's pernianent
endowment but it never been as an a55et on the balance sheeL The
trustees have no plans to try and sell the property. which in any case could only be
sold with the agreement of the Charity Commission and in cornpliance with their
terms for maintaining the endowment. The trustees do not have a current market
valuefor the property and do not believe that the cost of obtaining one would be
jU5trfied.
The buildings are Currently insured for £ 3.852.250 and the contents for £149.861
but these figures kgnore the value of the land.
io
TANGIBLE FIXED ASSErs
GENERAL MINIBUS
FUND
FUND
TOTAL
F￿t￿reS
improvements & equipment
Total Minibus
COST
At Istjanuary 2023
Addit￿n$
Disposals
24.344
19,437
1.571
43.781
1.571
7.858
51.639
1.571
At 31st December 2023
24,344
21.(KJ8
45.352
7.858
53,210
DEPRECIATION
At Istjanuary 2023
Charge for year
On disp05a15
8,115
1.623
14,294
2.238
22.4C8
3.861
7.722
34
30.131
3,895
At 31st De¢ember 2023
9.738
16.532 26.270
7,756
34.026
NET BOOK VALUE
At 31st December 2023
14.606
4.476
19.082
102
19.184
At 31st t)ecember 2022
16.229
5.143
21.372
136
21.508

DOWNTON BAPTIST CHURCH
PAGE 11
NOTESTO THE ACCOUTr￿5 FOR THE YEAR ENDED 31st DECEMBER 2023 Icontinuedl
li
FIXED ASSET INVESTMEPtts
MARKET VALUE
2023
2022
At beginnir¥ of year
Revaluation in year
At end of year
112,845
10,370
123,215
127.694
{14,8491
112,845
The above is a holding of 6.208.86 inc¢*rne units in COIF Charitie5 Investment Fund.
This investment forms part of the pemianent endwnent ofthe charity.
12
DEBTORS
2023
2022
Tax recoverable undergift aid
Accrued income
Expense prepayments
4.107
1.578
1.742
7,427
3,625
1.793
1.998
7.416
13
G4SH AT BANK AND IN HAND
2023
2022
CAF Bank current account
Scottish Widows deposit account
Petty cash float
79,055
87,846
60,000
250
148,096
250
139,30S
14
CREDITORS FALLING DUE WITHIN ONE YEAR
2023
2022
DonatM)ns payable
- restricted incorne
- from church tithe
156
156
1.470
10.749
Deposits and amounts received in advance
Accrued expenses
Taxation and soc￿1 security
Pension contributions
Other creditors
1.211
2.090
705
577
192
4.775
339
13.622

DOWNTON BAPTIST CHURCH
PAGE 12
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023 {continuedl
15
STAFF cosrs AND NUMBERS
2023
2022
Remuneration
Employer social security costs
Employer penslon contributions
72.436
1,301
6,260
79,997
79,551
1.697
6,735
87,983
Number
Number
Headwnt during the year
The employer pension contributlons shown above relateto current
stsff and exclude £1212022 £2,192) in respect of defi¢it contributions
for previous ministers and movements in the long term pen$￿Tr dEfKi¢
liability, details of which are given in note 19.
16
TRUSTEE REMUNERATION. EXPENSES AND t)ONATIONS
Rev P J Rhoades and Rev K M UIIydtt ale paid a stiP￿d in their capacity as
minlsters and th￿ 15 shown as emoluments in note 4 and included in the
figures disclosed In note 15. Neither they fK)r any other trustee was paid
any remuneration in either y￿r in respect of their services as trustees.
Travel and mileage Costs of £57712022 £2411 were reimbursed to the rninisters
in respect of their y￿rk in that ￿PaCity and ministers. training and sabbatical
costs of £1.21012022 £1.3951 were paid. No other expenses were paid to or for the
ministers or any other trustee in either year apart frorn the reimbursement of
out of p￿ket expenses incurred on behabf of the charlty.
The trustees together made free¥¥ill donations to the tharity duriw the year
of £6,99012022 £8,¢YJOI.
17
RELATED PARTY TRAMSACTIONS
The church provides office accomodation and some administrative services
to Downton 4Family. a UK registered d￿rity set up in March 2017 that provides
family and parenting 5UPPOrt in the llxal wmmunity. Two ofthe churth's
trustees are also trustse5 of L)ownton 4Family and one former trustee works
for the charity. The amount receivable from Downton 4Familyfor the above
services wa5 £26012022 £2601.

DOWNTON BAPTIST CHURCH
PAGE 13
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023 {continuedl
18
CONTRIBUTION OF UNPAID VOLui¥fEERS
In common with rnany charities. and in partictslarother churches. the church
benefits significantly from the unpaid work of volunteers. both members and
non members. in the provision of its charitable activities •nd its administratlon.
In att￿dance ￿th the Charities 50RP IFRS 1021. no monetsry value is put on this
contribution.
19
HISTORIC PENSION COSTS AND LIABILMES
For many years previou5 rninisters were members of the Baptist Ministers.
Pension Fund (part of the Baptist Pension kheme) and the church paid
contributions to this fund on their behalf as emphjyer. The fund was a
c(mtributwi, defined benefit scheme but is also a rnulti-employer scheme
and as such VRS previously accounted for in these accounts as a defined
contribution scheme: contributions payable by the church each year were
shown as part of expenditure but no inforrnation was required to be disdosed
about the overall position of the %heme or ts assets and liabilities.
The contibution rate to the above fund had increased in recent years and an
artuarial valuation as at Detember 2010 revealed a Si8nffjicant deficitof assets
cornpared to liabilities. Accordi￿1¥ the fund was closed to future accrual of
benefits on 31st December 2011. Undercurrent pensions legislation the church
had a continulng Ilabillty to make"defKiency contributions" to the fund in
order to reduce, and uhimatety eliminate. the deficit (altho￿h it has not
spaned any formal agreement to do sol. Subsequent actuarial valuations as at
31st December 2013 and 315t Detember 2016 continued to show a growing
deficit against which defKiency contributions vme likely to be payable for an
extended period. Extensive discussions took place within the "Baptist familrf,
that led in 2018 to the agreement of a Yamily solution" under whbth the Baptist
Union contributed É33 million to the fund and the fund Members agreed to
have future pension increases based on movements in the CPI rather than the
RPI. Following this, the next actuarial valuation, as at 31st December 2019.
showed a much reduced defKit lof £18 rnillion. down frorn £93 million in 20161.
After allowing for a temporary 50% reduction in deficiency contril)utions from
July to December 2020, the period for vthith such contributions are likety to be
payable was shortened to run to June 2026.

DowNTC￿ BAPTIST CHURCH
PAGE 14
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DEIIMBER 2023 {tOminuedl
19
HISTORIC PENSION COSTS AND UABILfflES Iwntinuedl
Followlng a perth of fabxjurable mark•t condi1Sons. the Pension Trustèe was able
In June 2022 to stÉn a 'buy in, agreementwthjust Grtsjp. a spe¢ialsit tnsur•nce
company, under which tlw took over resp￿ibIlity for meets"r&t￿ ¢¢)stof
members, pension beF*fits. Fdl¢)wiry this'￿ in, the fund M> loryr has Jrv
deficbt of assets compared to1sabilitie5 Ifor the first time in two decades).
Nominal deficiency contrObutlon5 will continue at £1 per morth until lun• 2026 b
it is rx)t anticipated that any f￿tt￿r Ilabllitywll arise for employer churches.
On that basis. all but £30 of the long temi lialxlity provislon brow forward from
2021 wa5 written back and credited in ts statementof financial activitbes.
The above furKI is maneged by the Baptlst Pertslon Trtsrt Limltéd as Pensw)n
Trustee is cUrren￿V admirthstered by Bmadstom Consultants & Aetuariès Ltd
on their beFNalf.
With effect frcffi 1st Janyary 2015. in a¢Cwdan￿ wlth the requlrements of
the Charltl•$ 50RP IFRS 1021 and Financial Reporting Star•Jard 101 such fvnds
are to be treated In thè way a5 other defined benefit pension schemes.
When the scheme was in dèfitii this reqwred the Incl￿on as l*)th an expense and
liablllty of the prwnt %¢lut of the ¢lwrth's share of the lory term cost of
elimlnatlrvd the defKiL
fwires were based detailed a$5wnptws m•de14T the art￿rIeS and
were as follows:
2023
2022
Provislon at bewnThng of yea¥
Def￿encY contriLxrtions paid in year
M0￿Ment in artuarial liability. Incl￿￿1
interestcost and other charw
17,31XJ
11192)
1121
1ts.078)
Provlsion at errfl of year
18
The church has been •dvised that the cost of out its pension
liabilitie5 uThYer the c4d defined benefit plan as at De￿mber 2023 was
PPToMirnately £l.IXQ12022 appromimately £l.LKQI.
CURRENT PENSION cosrs AND LWLMES
two mTrnisters and the ¢)ther two empl(yffts are all members of defined
contrlbutlon pension plans to which the churth make5 contributKsn5 based on
pensionable income. Thè amounts frjrthest plans arè shown In 15.
T￿re was an OUtstarK￿ry Ihbliiityft* ore of pbn5 •t 31$¢ De¢ember 2022
of £577.

DOWNTON BAPTIST CHURCH
PAGE 16
TRUSTEES, APPROVAL
The accounts of Downton Baptist Church f¢xthe year ended 31st December 2023 set out
on pages I to 15 were discussed and approved by the trustees on 2024
Signed on behalf of the trustets:
Name l4w Optsfrw miTrÉu Name loy
SEnature
Sqnature
.3.2

DOWNTON BAPTIST CHURCH
PAGE 17
INDEPENDENT EXAMINER'S REPORT
I report on the accounts of Oownton Baptist Churth for the yearended 31st December 2023
set out on pages I to 15.
RESpE￿1VE RESPONSIBIUTIESOF TRUSTEES AND EXAMINER
The trustees are responsible forthe preparation of the account5 arKI theyconsiderthat the
I￿11t requirement of section 144 of the Charitoes Act 20111the Act) does not apply. It is my
responslbillty. wTrthout perfom)in# an audit. to out an examlnation of the accounts
and to report to the trustees and ehurth mernber5.
BASIS OF INDEPENDENT EXAMIMER'S REPORT
My repcyt is in respect of an exarrination carried out uThler sectlon 145 of the Art and in
accordance with the directions liven bythe Charity Commissioners under subsection Sbl
of that sertkon. An examinatlon irKludes a review of the accounti￿ reconls kept by the
church treasurer and a comparison of the accounts presented with those records. It also
indudes considerati¢)n of •ny unusual items ordlxlosu￿s in the accouftts and seeking
explanatlons ¢oncernln& any such matters. The prrxedures undertaken do not provlde
all the evlden¢e that would be required ft>r an audit and consequently I do rhx ￿PreSS an
audit opinion on the view given by the a¢wunts. My ￿pOrt is limrted to those matters
set out below.
INDEPENDENT EXAMINER'S sfATEMENT
No matter has come to my attention from my examination which gbves me reasonable
cause to believe that in any material respect accountlry records have not been kept in
accordance with sectlon 130 of th• Act. or that the accounts presented do not accord wlth
those ￿e0rd$ or compty with the actounting requiremtnts ofthè ACL No other matter has
come to rny attention in connection with my examination to which. In my oplnion, attention
should be drawn in order to ertable a proper undetstanding of the aecounts to be Teached.
SIGNED
J LaW￿nCe
30 Longland
Salisbury
i￿Shirt SP2 7ET
OATE

DOWNTON BAPTIST CHURCH
PAGE 17
INDEPENDENT VAAMINER'S REPORT
I report on the accounts of Dowfiton Baptist Churth forthe year ended 31st De¢ember 2023
set out on pa8es I to 15.
RESPE￿1vE RESPaYSIBIUTIES OF TAUSTEESAND EAAMINER
The trustees are responsible forthe PreParat￿Tr of the accounts and they considerthat the
audit require￿￿nt of sectlon 144 of the Charltles Art 2011 (the Act) does not app￿. It is my
responslblllty. without ￿rtOm71n£ an aLbdit, to carry out an examinatlon of the accounts
and to report io the trustees and church members.
BASIS OF INDEPENDENT EXAMINER'S REPORT
My report is in respect of an exafflination carried out under section 145 of the Act and in
accordance with the directions 8i¥en by the Charity Commissioners under subsertion 51bJ
of that se¢tlon. An e¥amlnation indude5 0 review of the accounting records kept by the
church treasurer and a comparison of the accounts presented with those records. It also
in¢lude$ conslderation of any unusual items or d￿l0$ureS the aCc￿nts and 5eekin&
explanations concernir4 any SL*h matters. The pr(Kedure5 undertaken do not provlde
all the evidence that would be required for an audrt and consequently I do not exprèss an
audit opinion on the view given by ttre a¢counts. My report Ss limlted to those rnatters
set OLrt below.
INDEPENOENT EXAMINER'S STATEMENT
No matter has to my attention from my examinatKJn whKh gives me ￿4￿nable
cause to befieve that in any material respect accountirv& records have not been kept in
ac¢ordan¢e wlth sertlon 130 of the Art. orthat the a¢tounts presented do not accord wlth
those reeords or comply wth the ac¢tyJnting requirements of the Act. No other matter has
come to my attention in connection with my examinatM)n to which. in my oplnlon, attention
should be drawn in order to enable a proper understandlnq of the aeetyjnts to be reached.
YGNED
J Law￿nCe
30 Lon8land
Salisbury
Wittshlre SP2 7ET
DATE