DOWNTON BAPTIST CHURCH
Knowing Jesus Christ and makingi Him known
REGISTERED CHARITY NUMBER 1131186
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31st DECEMBER 2024
This report should be read in conjunction with the charity's accounts for the year ended 31°
December 2024. Details of the structure, governance and management of the charity, and its
administration deiails, a￿ set out under the heading "Constitution and Administration" on
page l of those accounts.
Our Objectives:
Sharing God's love in the local community through word and action. Being an inclusive.
welcoming. worshipping community centred on the Holy Scrimure. Our Mission Statement is
"Knowing Jesus Christ and making Him known" and we seek to encourage a faith journ¢y
for all people, young and old. rcgardlcss of previous cxperience.
Our work 15 co-ordinated and monitored by the elected Deacons. the Treasurer. and the two
Ministers of the church. These individuals also function as the Charity Trustees. The Trust¢cs
met on twelv¢ occasions ( I I manag¢mcnt meetings and I Vision Meeting) in 2024 to
progress the work of the church which has grown as wc implement our 'Fonvard Vision,,
There have also been four meetings for the membership of the church. including the AGM on
the 24 March.
There was one nomination for Iwo Deacons, vacancies and the election took place at the
January Members, bringing the number of our Trustees to ten which includes our two
ministers and tr¢asur¢r. One Deacon resigned in October, laking our Trustees lo nine. We
work closcly with the church office, the worship group and the many volunteers who provide
the church's activities. We are thankful for our fellow Chrisiians in our surrounding
community and continue to share with them Ihrough the Downton Churches Together.
Our Aetivities:
Some key areas from our 'Forward vision, are highlighted below:
Gathering around The TABLE for worship, prayei, bible study and fellowship. The
LARDER where we supply free food, donated by the Ioc41 Community and local businesses
to those in the local comrnunity who are in need and we are also a distribution cenire for
Salisbury Food Bank. The WARDROBE where we share free clothing donated by the
community. The GARDEN, a community gard¢n wh¢r¢ w¢ shar¢ chuich ouidoors producing
fresh ve¥etables and providing outdoor fellowship for families; The KITCHEN where we
offer a lunch to older people attending our Thursday Services and refreshments and a chat to
pcoplc visiting The Larder and Th¢ Wardrob¢ also to wers att¢nth"ng our Playroom. In
addition wc provided a Christmas dinner for visitors to our Larder.
Young Peoples, Work
The number of pKople attending our young pKoples' work on a Sunday morning especially of
creche and primary age. has steadily grown throughout the year requiring more volunteers,
We arc fortunatc to have a team of lively, enthusiastic volunteers. Their activities include

singing, bible teaching. dram￿ garnes, stories, crafts and fund rdising. We have started a new
weekday group for teenagers. Our aim is to ensure that the children enjoy being part of the
church family.
Playroom
This Wednesday morning Toddler Church is for pre-school children and their carers. It
gages with young church members. families and families who were not prcviously
involved in church activities. There are activities for th¢ children and opportunities for the
adults to tajk, share bible stories, pray and sing. En the warni summer months this group
enjoyed being outdoors in the garden.
Holiday Club
This annual summer children's Activity event was held over 3 days at the end of July. It
attracted mor¢ than 120 children of primary school and 25 secondary school age. It offered
bible-based teaching, imaginative craft activities and energetic games plus joyful singing. It
is inspiring to see church members of all ages working together to provide this ministry to the
local community.
Sehools work
Our ministers and some church members are involved in two local schools, one primary and
one secondary, leading worship, holding RE days in the church, acting as Governors. We
beli¢vc this brings real benefit to our communities. One of our pastors also leads the local
primary school's Worship Council.
Other Outreach Work
We support various charities. Some ar¢ local, such as Salisbury Street P￿torS, Salisbury
Food Bank and Downton4Family whil¢ others are abroad such as the Philippine Community
Fund which supports families on the rubbish dump sites in Manila and a Pastor, We
supported all of these throughout the year.
Our buildings are used on a regular basis by several outside organisations. such as Guides
and Brownies, RNID. Breast Feeding Advisors,
Community Groups
Fiv¢ groups meet regularly during the weck in the homes of individual Members for Bible
study. prayer and sharing. These groups also play a part in pastoral care, an important part of
our work.
Tbe Care Homes
Several of our church members lead servi¢¢s in our two local care homes.
Ukrainians
Some of our church members and attenders continue to work to support our families from
Ukraine. This has been a rewarding service and has meant a lot to our guests.
Summary
It is clear from the above overview that our members are actively committed to furthering the
objectives and the forward vision of the church. The number of people attending the church
services each week has slowly increased over the year and the official membership has
remained fairly stable over the year. The Sunday morning servicc is full of people of all ages

enjoying worship. teaching and fellowship and the Thursday morning service has been much
enjoyed by our older age group. Our Sunday evening prayer services, The Inner Room. are
welcomed by those who appr¢¢iate a quiet time of prayer. We hold an ENGINE ROOM
once a month for worship. Our activities allow our ministers. trustees, members and many
volunteers to reach outwards into the community of Downton and surrounding ar¢&s.
The church website is www,downtonba
tist.or
The Trustees prayerfully and optimistically look forward to 2025.
The accounts further demonstrate our faith in action and the Trustees believe that the net
st
asset position shown on the ba]ance sheet at 31 December 2024 provides a sound base from
which to continue meeting our objectlves. The clwity's policy on reserves is set out in note 2
to the accounts.
As required by section 4 of the Charities Act 2011. the Trustees have considered the guidance
published by the Charity CommAssAon in respect of public benefit. They believe that the
charity's objectives fall within the definition of charitabl¢ pury)oses in the Act and that the
wide range of activities sct out above contributes to meeting those objectives.
Naomi Lloyd-Jones
Chairperson of Downton Baptist Church Trustres
This report has been re
iewed and approved by the trustee
and is si
their behalf by:
Name
Name
Signature
Signature
Date
Date

DOWNTON BAPTIST CHURCH
REGISTERED CHARITY NUMBER 1131186
ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024
INDEX
PAGE
CONSTITUTION AND ADMINISTRATION
STATEMENT OF FINANCIAL AcfiviTIES 2024
STATEMENT OF FINANCIAL AcfiviTIES 2023
BALANCE SHEET
STATEMENT OF CASH FLOWS
NOTES TO THE ACCOUNTS
6t015
TRUSTEES, APPROVAL
16
INDEPENDENT EXAMINER'S REPORT
17

DOWNTON BAPTIST CHURCH
PAGE I
CONSTITUTION AND ADMINISTRATION
Downton Baptist Church is affiliated to the Baptist Union of Great Britain but operate5 in
accordance wlth Its own constltution, which may only be changed by a two thirds majority
of the members in general meeting. A church covenantwas estsblished In 1793 and
re-affirmed annually. A new and updated church covenant was adopted in November 2000
and this is now re4ffirmed annually.
The church registered as a charity (no. 1131186) from 18th August 2009 and is required to
file its annual accounts and an annual trustees, reportwith the Charity Commission. The
accounts have been prepared in accordance wlth the requlrements of The Charities Art
2011 and the Charities 50RP (FRS 102), uslng the accounting policies set out in note l.
Under the term5 of the constitution the church has a 'shared leadership, that Is responslble
for all aspects of the chuich's affairs, including spiritual matters, finance and admlnistration.
The shared leadershlp tearn comprises the ministers, mlnistry team, deacons and treasurer,
who collectively are regarded under trust and charity law as 'trustees'. As such, they are also
responslble for revlewln8 and rnitigating any rlsks to which the church may be exposed.
The following were 'charlty trustees. durlng 2024:
Ministers
Rev P J Rhoades
Rev K M Ullyatt
Ministry team
None
Deacons
Dr M J Brueton
Mrs D E Bugden
Mrs S G Burr (until 9.10.241
Dr J M Hughes (untll 24.3.24)
Mrs AJ Ivens-smith
Mrs R Jarnes {from 24.3.24)
Mr J E Klng luntll 24.3.24)
Dr N M Lloyd-jones
Mrs J M Stafford (from 24.3.24)
Treasurer
Mr l D Mltchell
The church also has the following'holding trustees, who are responsible for holdin8 its
property, to be used by the church as set out In a separate trust estsblished in 1813 Isee
also note 9>:
MrRDAvery
Mrs t) C Jennings
Mr l D Mitchell
Mr M H Smith
Holding trustees as such have no responsibility for the day to day running of the chur¢h
although l D Mitchell is also treasurer, as set out above.
The church's main bankers are CAF Bank of West Malling, Kent. The church also has funds
on deposlt with Scottish Widows.
Registered at:
South Lane
Downton
Saltsbury
W15tshlre SP5 3NA

DOWNTON BAPTIST CHURCH
PAGE 2
ATEMENTOF FJNANCIALACYMTIES FOR THE YEAR ENDEO 31st DECEMBER 2024
2024
2(nJ
TOTAL
FUNDS
Unre5tlcted Re5twlrte41 Mlnlbus
funds
ds
nd
Pewm•nertt
endowment
TOTAL
FUNDS
INCOME AND ENDOIVMENTS FROM..
Dlrert8t¥ln8
Oe*nated sfvl
Tax recoverable uDderOft •ld
Manse letthg
Otherpremlses Income
lThterest and dhldends
Other Incorne
82.651
12.048
18,656
221
94.699
18.6
25,S04
1S,S25
5,390
4.526
#,sos
87,8
5.979
20.660
13ffi90
4.072
4.262
9JH2
15.283
15,525
5.390
4,526
599
141.281
31,524
172.805
145.593
EXPENDtruRE ON..
Mln55terfal custs
Prernlsts
Olherexpensei
Admlnlstr4llon
Depredatlon of nxed as*ts
Lossllprofltl on dlspoml of fimed auets
Don•lknns poy•ble
61,454
42,313
7,045
22,129
61.454
42,313
15,021
22.129
61.(¥)4
45.716
14,508
21.130
3.895
7.976
io
314
14,150
11.5981
11,2841
31,947
18,797
19,279
150.909
26,773 11,598
176,084
165,532
19.6281
4.751
13.2791
119.9391
GAIN ON AEVALUATION
OF INVESTMENTS
li
2.783
2,783
10.370
TOTAL NEf IDEFicrryiNCOME
19,6281
4,751
1,598
2.783
14961
19,5691
TPANSFER BEYWEEN FUNDS
L70)
11,7cKJI
Rf DUCnON IN ACTUARIAL
LIABILITY ON DEFINED
BENEFIT PENSION SCHEME
19
NEfiAOVEMENT IN FUNDS
17,9201
4,751
1021
2.783
14881
19,569
TOTII FUND5 BAOUGHT FORWARD
150.893
1,281
102
123,215 275,491
285.060
TOT￿ FUNDS CARFUED FORWARD
142.973
6,032
125,998 275,IX)3
275.491

DOWNTON BAPTIST CHURCH
PAGE 3
ATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 315t DECEMBER 2023
2023
TOTAL
FUNDS
UnresYrted Restrlcted MIDlbus
funds
funds
fund
Permanent
endowment
NOTE
INCOME AND ENDOWMEt4T5 FROM..
Dlrettafvlng
83,628
4,262
5,979
306
87,89)
5,979
20.660
13.698
4.072
4.262
9,032
Tax ￿C￿¥t￿ble undergfft ald
Manse lettln8
Otherwemlses Incorne
Intttest and dfvldends
Other Income
20.354
13,698
4,on
4,262
8,334
698
134,348
11,245
145.593
EXPENOITURE ON:
MSTr1sterfj•l Costs
Premlses
Other eypenses
Admlnlstr•iio
Depreclation
Donjtlons payable
61,LM)4
45,716
9.469
21.130
3.861
13.3
01,￿)4
45.716
14.508
21.130
3.895
19.279
5x139
34
5,979
154.480
11.018
34
165.S32
120,1321
127
1341
119.9391
GAIN ON REVAWAnoN
OF INVESTMENTS
li
10,370
10.370
TOTAL NEf IDEFICITIIINCOME
120,1321
227
1341
10,370 19,5691
REoucfioN IN ACTUARIAL
LIABIl￿YoN DEFINED
BENEFIT PEN510N XHEME
19
NET MOVEMEIITIN FUNDS
120,1321
227
1341
10.370 19,S69
TOTAL FUNDS BAOUGHT FORWARD
171.025
1,054
136
112,845 285,IW)
TOTAL FUNDS CARRIED FORWARO
150.893
1,281
102
123,21S 275,491

DOWNTON BAPTIST CHURCH
PAGE 5
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31st DECEMBER 2024
2024
2023
CASH FLOWS FROM OPERATING AcnviTIES
Net cash consumed by
operating actlvltles
(15,724)
(11,470)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest and divldends
Purchase of tanglble fixed assets
Sale of tanglble fixed assets
Long temi pension deficit contrlbutlons
4,526
(8,3891
1,700
(ioi
4,262
11,571)
112)
12,1731
2,679
CHANGE IN CASH AND CASH EQUIVALENTS
117,897)
18,791)
CASH AND CASH EQUIVALENTS at Istjanuary 2024
139,305
148,096
CASH AND CASH EQUIVALENTS at 31st December 2024
121,408
139,305
Cash and cash equivalents are 'cash at bank and In hand,
as shown in note 13.
RECONCILIATION OF NET INCOME TO NEf CASH FLOW
FROM OPERATING AcfiviTIES
Total net deficit per statement of
financial activities Ipage 2)
1496)
(9,569)
Adjustments for:
Depre¢lation charges
Profit on fixed asset disposals
Gain on revaluation of investments
Interest and dividends
Increase in debtor5
{Decrease)Ilncrea5e In Creditors
3,504
11.284)
12.783)
(4,526)
{3,952)
16,187)
3,895
(10,370)
(4.262)
(li
8,847
115,228)
11.9011
Net cash consumed by
operating activities
(15,724
{11,470)

DOWNTON BAPTIST CHURCH
PAGE 6
NOTESTO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024
ACCOUNTING BASIS AND POLICIES
The accounts are prepared In accordance wlth the requlrerr*nts of the Charltles Art 2011.
the Charltles SORP (FR5 102) and Flnanclal Reporting standard 102, The transltlon date to
the FRS 102 reglme was 1st January 2014 and the required restatement as at that date was
made as a prlor period adjustment In the accounts for the year ended 31st December 2015.
The accounts are generally prepared on the historfcal cost basls but including the revaluatlon
of fixed asset investments and an approprlate provlslon for the long term Ilablllty for defined
penslon scheme costs (based on actuarlal valuatlon).
The accounts are prepared usln8 the followln8 prln¢lpal accountln8 pollcles:
Tanglble flxed assets: other than freehold property, of whlch detalls are glven In note 9,
tanglble fixed assets are included at hlstorf¢ cost les$ provlslon for depreclatlon and
Impalm)ent. Depreclatlonls charged at the followlng annual rates:
kltchen Improvements over 15 years stralght Ilne, charged to general fund
- flre alarm system over 10 years stralght Ilne, charged to general fund
- fixture5 and equlpment at 33 113% on reduclng balance, charged to general fund
- minlbus at 25% on reduclng balan¢e, eharyed to mlnlbus fund.
Flxed asset investments: are Included at market value at the balance sheet date. Gains
and losses on dlsposal or revaluatlon are shown as part of net Income In the statement of
fl nanclal actlvltles.
Income and expendlture: Is recognised on the accruals basls as and when It becomes due
or payable.
Charltable donatlons: It Is the church's policy to make charltable donatlons each year
that are approxlmately IO% of its unrestrirted general fund Income.
Deflned benefit pension costs: are recognl$ed on the basls of appropriate actuarlal
valuatlons (see also above and note 191.
FUNDS AND RESERVE5
The church has a PERMANENT ENDOWMENT that must be maintained and can only be
spent or altered with the expres5 permlsslon of the Charlty Commission. In addltlon to the
flxed asset Investments shown In note 11, the permanent endowrnent includes the church'5
freehold property, detalls of whl¢h are given In note 9.
There Is a MINIBUS FUND reflecting money orlglnally Elven forthe purchase of a mlnibus.
The fund balance represented the carrylng value of the current mlnibus and annual
depreciation charges on this were made to the fund. The minibus was sold during 2024
and there is no intentlon to replace it. The residual balance on the mlnibus fund l£1,7001
was therefore transferred to general fund on 31st December 2024.

DOWNTON BAPTIST CHURCH
PAGE 7
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 Icontlnuedl
FUNDS AND RESERVES Icontlnued)
Other RESTRICTED INCOME FUNDS arlse on the basls of Income recelved each year but
these are generally fully spent in the year of recelpt, leavlng Ilttle or nothln8 to be
carrled foThiard. Movements on restrlcted Income funds are shown in note 21 and details
of deslgnated glvlng are shown In note 8.
The remalnderof the ¢hur¢h's funds are UNRESTRicfED and are shown as GENERAL FUND.
It Is the trustees. pollcyto keep at least 3 Months, of antlclpated general fund
expendlture as a RESERVE on the 8eneral fund to enable the church to meet Its obligations
and Ilabllltlesi partlcularly to the mlnlster5 and other staff, as they fall due,
OTHER INCOME
2024
2023
One thlrd share In the Income of
Anne Tyler, Ru5hall Charltable Trust
Magazlne advertlslng
Youth and children's work
4,300
3,606
599
8,505
4,500
3,834
698
9,032
** restrlcted Income
MINISTERIAL COSTS
2024
2023
Minlsters, emoluments and natlonal Insurance
Penslon contrlbutlons
Mlnlsters, tralnlng and sabbatlcal
Travel and mlleage
55,894
5,560
53,942
5,275
1,210
577
61,004
61,454

DOWNTON BAPTIST CHURCH
PAGE 8
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 Icontinuedl
PREMISES
2024
2023
Water and sewerage
Light and heat
Insurance
Repalrs and maintenance
Council tax
Caretaking and kitchen sundries
Pension wntributions
487
10,165
4,811
18,916
95
7,709
130
42,313
618
7,449
4,548
23,509
9,220
372
45,716
OTHER EXPENSES
2024
2023
Minibus runnlng costs
So¢lal and meals
Magazine printing
Youth and children's work
Youth chaplaincy (with The Bridge)
The Garden
The Larder
Teaching materials
Gifts and sundries
1,136
2,042
4,313
1,008
1,742
4,141
I,S62
2,000
73
5,357
112
34
15,021
##
ss
ss
ss
3,091
100
28
14,508
## includes £619 (2023 £6981 In respect of restrl¢ted In¢ome
Included £1,250 in respect of restricted incme
SS all in respect of restrlcted Income
ADMINISTRATION
2024
2023
Secretarial assistance and national insurance
Pension contributions
Printin81 POSta8e and stationery
Telephone
Computer costs
Subscriptions and fees
Copyrlght licences
l)oubtful debt provision
Staff trainin8
Property management fees
Independent examiner's fee
Bank charges
Payroll charges
12,879
643
1,743
470
558
621
1,168
18
300
3,394
loo
62
173
22,129
12,359
613
1,772
425
596
610
1,091
1,336
270
1,740
65
173
21,130

DOWNTON BAPTIST CHURCH
PAGE 9
NOTESTO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 (continued)
DONATIONS PAYABLE
2024
General fund, Designated
Totsl
tithe
giving payable
2023
Total
payable
BU Home Misslon
BMS Birthday
BMS General
The Bridge Project
DEC (Turkey/Syria earthquake relief
Downton4Family
Downton Prlmary Ihardship fund)
Musana UK
OMF International
Pastoral hardship
Philippine Community Fund
Philippine Communlty Fund (Fire appeals)
Phillppine Communlty Fund (Unlform appeal)
Philipplne Community Fund {Bagulo)
Phlllpplne Community Fund {Cuckoo Fair)
Salisbury Street Pastors
Spurgeons
Tearfund
3,500
725
527
725
4,225
527
4,225
1,600
4,200
737
4,200
1,500
275
3,500
1,600
750
250
750
250
5,000
600
151
3,059
1,393
2,245
7,605
1,835
3,638
7,605
1,836
1,800
1,800
1,800
1,400
1,200
50
107
19,279
1,300
1,300
56
14,150
135
18,797
191
32,947
The deslgnated giving figure of £ 18,797 (2023 £5,979) includes £141 {2023 £Nil) in respert
of related gift aid tax recoverable.

DOWNTON BAPTIST CHURCH
PAGE 10
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 {continued)
PROPERri
The church holds property in South Lane, Downton to be used In arxordan¢e wlth
the temis of trust deeds dated 25th September 1813 and 31st December 1858. The
property comprlses the current chapel {the original chapel having been demolished),
manse and adjoining field. As noted on page I, the property is held by 'holding
trustees, and the freehold title is registered in their names at the Land Registry.
Income and expenditure in respect of the property is dealtwith through the church
accounts and the property is considered to be part of the church's permanent
endowment but it has never been shown as an asset on the balance sheet. The
trustees have no plans to try and sell the property, whlch In any case could only be
501d wlth the agreement of the Charity Commission and in cornpliance with their
terms for maintaining the endowment. The trustees do not have a current market
value for the property and do not belleve that the cost of obtaining one would be
Justified.
The buildings are currently Insured for £3,966,750 and the contents for £149,861
but these figures ignore the value of the land.
10
TANGIBLE FIXED ASSETS
GENERAL MINIBUS
FUND
FUND
TOTAL
Kitchen Fire alarm
Fixtures
Improvernents
System & equipment
Total Minibus
COST
At 1st January 2024
Additions
Dlsposals
24,344
21,008
45,352
53,210
1,119
8,389
8,389
{6,9631 (6,963) 17,8581 (14,821)
7,858
7,270
At 31st December 2024
24,344
7,270
15,164
46,778
46,778
DEPRECIATION
At Istjanuary 2024
Charge for year
On disposals
9,738
1,623
16,532
26,270
34.026
1,760
3,504
3,504
(6,6491 (6,649) (7,756) 114.405)
7,756
121
At 31st December 2024
11,361
121
11,643
23.125
23.125
NET BOOK VALUE
At 31st December 2024
12,983
7,149
3,521
23,653
23.653
At 31st December 2023
14,606
4.476
19,082
102
19.184

DOWNTON BAPTIST CHURCH
PAGE 11
NOTES TOTHE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 (continued)
11
FIXED ASSEf INVESTMENTS
MARKEf VALUE
2024
2023
At beglnnlng of year
Revaluation in year
At end of year
123,215
2,783
125,998
112,845
10,370
123,215
The above is a holding of 6,208.86 income unlts In COIF Charltles Investment Fund.
Thls Investment forms part of the permanent endowment of the charity.
12
DEBTORS
2024
2023
Tax recoverable under gift aid
Accrued Income
Expense prepayments
6,392
752
4,235
11,379
4,107
1,578
1,742
7,427
13
CASH AT BANK AND IN HAND
2024
2023
CAF Bank current account
Scottish Widow5 deposit account
Petty cash float
61,158
60,000
250
121,408
79,055
60,000
250
139,305
14
CREDITORS FALLING DUE WITHIN ONE YEAR
2024
2023
Donations payable
restricted income
frorn church tithe
156
156
1,470
10,749
Deposits and amounts received in advance
Accrued expenses
Taxation and soclal security
other creditors
1,859
4,890
339
13,622
7,435

DOWNTON BAPTIST CHURCH
PAGE 12
NOTES TOTHE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 {continued)
15
STAFF COSTS AND NUMBERS
2024
2023
Remuneration
Employer social security costs
Employef pension contributions
74,710
323
6,333
81,366
72,436
1,301
6,260
79,997
Number
Number
Headcount during the year
The employer pension contributlons shown above relate to current
staff and exclude £10 {2023 £121 in respect of deficit contributions
for previous ministers and movements in the long term pension deficit
liability, detai15 Qf whl¢h are given in note 19.
16
TRUSTEE REMUNERATION, EXPENSES AND DONATIONS
Rev P J Rhoades and Rev K M Ullyatt are pald a stlpend In thelr capaclty as
mlnlsters and thls Is shown as emolurnents In note 4 and Included In the
fl8ures dls¢losed In note 15. Neither they nor any other trustee was paid
any remuneratlon In elther year In respectof thelr servlces as trustees.
Travel and mileage costs of £Nil (2023 £5771 were relmbursed to the mlnlsters
in respect of their work in that capacity and mlnlsters. training and sabbatical
costs of £Nil {2023 £1,2101 were pald. No other expenses were paid to or for the
ministers or any other trustee in elther year apart from the reimbursement of
out of pocket expenses incurred on behalf of the charlty.
The trustees together made freewill donations to the charity durin8 the year
of £7,615 (2023 £6,990).
17
RELATED PARThTRANSAcfioNS
The church provides offlce accomodation and some adrninistrative services
to Downton 4Famlly, a UK registered charity set up in March 2017 that provides
family and parenting support in the local community. Two of the church's
trustees are also trustees of Downton 4Famlly and one former trustee works
for the charity. The amount receivable from Downton 4Family for the above
services was £260 (2023 £260). A donation of £750 was made to Downton
4Family in 2024 a5 part of the church's tithe givin& a5 shown In note 8.

DOWNTON BAPTIST CHURCH
PAGE 13
NOTES TOTHE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 (continued)
18
CONTRIBUTION OF UNPAID VOLUNTEERS
In common with many charitie5, and in particular other churches, the church
benefits significantly from the unpaid work of volunteers, both members and
non members, in the provision of Its charitable activitles and its admlnistratlon.
In accordance wlth the Charities SORP (FRS 102), no monetary value is put on this
contrlbutlon.
19
HISTORIC PENSION COSTS AND LIABILITIES
For many years previous mlnisters were members of the Baptist Ministers.
Pension Fund (part of the Baptist Penslon Scheme) and the church paid
contributions to thls fund on thelr behalf as employer. The fund was
contributory, defined benefit scheme but is also a multi-employer scheme
and as such was previously accounted for in these accounts as a deflned
Contribution scheme: contributions payable by the church each year were
shown as part of expenditure but no informatlon was required to be disclosed
about the overall posltlon of the scheme or its assets and Ilabilities.
The contibutlon rate to the above fund had increased in recent years and an
artuarlal valuation as at December 2010 revealed a slgnlficant deficlt of assets
compared to liabilities. Accordingly the fund wa5 closed to future accrual of
benefits on 31st December 2011. Under current pensions legislation the church
had a continuing liabllityto make "deficiency contributions" to the fund in
order to reduce, and ultlmately elimlnate, the deficit (although It has not
$18ned any formal agreement to do sol. Subsequent actuarial valuations as at
31st December 2013 and 31st December 2016 contlnued to show a growing
deflclt agalnst which deficiency contributlons were Ilkely to be payable for an
extended period. Extensive discusslons took place within the "Baptlst famlly
that led in 2018 to the agreement of a'family solution" under which the Baptist
Unlon contributed £33 million to the fund and the fund members agreed to
have future pension increases based on movements in the CPI ratherthan the
RPI. Following this, the next actuarial valuation, as at 31st December 2019,
showed a much reduced deficit (of £18 milllon, down from £93 million in 2016).
After allowing for a temporary 50% reduction In deficiency contributions from
July to December 2020, the period for whlch such contribution5 are likely to be
payable was shortened to run to June 2026.

DOWNTON BAPTIST CHURCH
PAGE 14
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 Icontlnued)
19
HISTORIC PENSION COSTS AND LIABILITIES (continued)
Following a period of favourable market condltlons, the Penslon Tf ustee was able
in June 2022 to sign a 'buy in, agreement with Just Group, a specialist Insurance
ompany, under whlch they took over responsibility for meeting the cost of
members, penslon benefits. Followlng thls'buy In, the fund no longer had any
deficit of assets compared to liabilltles (for the first tlme In two decades) but
nominal deficiency contributions continued at £1 per month. In 2024, agreement
was reached with Just Group forthem to complete a 'buy out, of the defined
beneflt scheme and assume full responsibllltyfor its operatlon. The norninal
deficiency contributions ceased after October 2024 and employer churches
no longer have any resposibility to the scheme. An appropriate entry has been
made in the statement of financial activities to write back any remaining liability.
The above fund Is managed by the Baptlst Penslon Trust Llmlted as Pension
Trustee but is administered by Broadstone Consultants & Actuarles Ltd on
thelr behalf.
With effect from Istjanuary 2015, in accordance with the requirements of
the Charities SORP IFRS 102) and Financlal Reportin8 Standard 102, such funds
are to be treated in the same way as Other defined benefit pension schernes.
When the scheme was In deficlt, thls required the Incluslon as both an expense and
Ilabllity of the present value of the church's share of the lon8 term cost of
eliminating the deficit.
The figures were based on the detsiled assumptlons made by the artuarles and
were as follows:
2024
2023
Provision at beginning of year
Deficiency contributions paid in year
Movement in actuarial liability, including
interest cost and other changes
18
(io
30
112)
(8)
Provision at end of year
18
20
CURRENT PENSION COSTS AND LIABILITIES
The two ministers and oneof the other two employees are members of defined
contribution pension plans to which the church makes contributions based on
pensionable income, The amounts payable for these plans are shown in note 15.

i

DOWNTON BAPTSST CHURCH
PAGE 16
TRUSTEES, APPROVAL
The accounts of Downton Baptist Chureh for the year ended 31st December 2024 set out
on pages I to 15 were discussed by the trustees on 5th February 2025 and subsequently
approved by e mail
Signed on behalf of the trustees:
Name ￿@￿•￿NaMe
Y)OUGd44< ft1 I TGH ti I
Slgnature
Signature
Date LLz.zf
Date

DOWNTON BAPTIST CHURCH
PAGE 17
INDEPENDENT EXAMINER'S REPORT
I report on the accounts of Downton Baptlst Church for the year ended 31st December 2024
set out on pages I to 15.
RESPE￿1vE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees are responsible forthe preparation of the accounts and they conslderthat the
audit requirement of section 144 of the Charitles Act 20111the Act) does not apply. It Is my
responslbillty, wlthout performing an audit, to carry out an examination of the accounts
and to report to the trustees and church members.
BASIS OF INDEPENDENT EXAMINER'S REPORT
My report Is in respect of an examination carried out under se¢tlon 145 of the Act and In
accordance wlth the dlrections given by the Charity Commlssioners under subsectlon 5lbl
of that sectlon. An exarnlnatlon Includes a revlew of the accountlng records kept by the
church treasurer and a cornparlson of the ac¢ount5 presented wlth those records. It also
include5 con5ideratlon of any unusual Items or dlsclosures In the accounts and seekln8
explanatlons concernlng any such matters. The procedures undertaken do not provlde
all the evldence that would be requlred toran audlt and consequently I do not express an
audlt oplnlon on the vlew glven by the accounts. My report is limlted to those matters
set out below.
INDEPENDENT EXAMINER'S STATEMENT
No matter has come to my ?ttentlon from my examinatlon whleh 8lves me reasonable
cause to believe that In any materlal respect accounting records have not been kept In
accordance wlth sectlon 130 of the Act, or that the accounts presented do not accord with
those records or comply with the aeeountlng requlrements of the Act. No other matter has
come to my attentlon In connection with my examlnatlon to whlch, In my opinion, attentlon
should be drawn In order to enable a proper understandlng of the accounts to be reached.
SIGNED
J Lawrence
30 Longland
Sallsbury
Wiltshire SP2 7ET
DATE
1212125

DOWNTON BAPTisf CHURCH
PAGE 17
INOEPENDENT EXAMSNER'S REPORT
I report on the acwunts of Downton Baptlst Church for the ￿ar ended 31st Deeember 2024
set out on pages I to 15.
RESPEcfivE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees are re$ponslble for the preparatlon of thè aeeounts and they eonsld•r that t
audlt requlrernent of stttlcn 144 of the Charltles Art 2011 (the Act) does not apply. It 1$ rny
responslblllty, wlthout perfomlng an audlt, to carry *Wt an examlnatlon of the accounts
and to report to the trustees and church members.
8ASS OF INDEPENDENT EXAMINER'S REPORT
My report Is In respect of an examlnatlon carried out under $ertlon 145 of the Act and In
ccordance with the dlfectlons glven by the Charfty Commlssloners under subsectlon S(b)
of that sectlon. An examlnatlon Include5 a revlew of the accountlng rewrd5 kept by the
church treasurer and a comparlson of the accounts presented wlth those records. It also
includes c¢nslderntlon of any unusual It•ms or dl$clo$ures In the accounts and seeklng
explanatlon3 concernlng any Such matters. The procedures undertaken do not pn)vkle
all the evldenrx that would be requlred for an audlt and consequently I do not express In
audlt oplnlon on the vlew 8lven by the attounts. My report Is Ilmlted to those matters
$et out below.
INDEPENOENT EXAMINER'S sfATEMENT
No matter has corne to my attentl¢n from my examlnatlon whlch glves me reasonable
cause to belleve that In any materlal respect accountln8 records have not been kept In
accordance wlth Sectlon 130 of the Act, or that the accounts presented do not •c¢ord wlth
those rec¢rds or comply wlth the accountln8 requlfements of the Act. No other matter has
come to my 4ttentlon In connectlon wlth rny examlnatlon to whlch, In my oplnlon, attentlon
should be drawn In order to enable a proper understandln8 of the accounts to be reached.
SIGNED
J Lawrence
30 Longland
Sallsbury
Wllt5hlre SP2 7ET