DOWNTON BAPTIST CHURCH Knoii inL lesiis C-hribl dliil Inakin¥ I Iini kiiilll 11 REGISTERED CHARITY NUMBER 1131186 TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31st DECEMBER 2025 This rewrt should be read in conjunction with the clwity's a(xounts for the year ended 31" December 2025. Iktails of the structh. governance and matgeMent of the ckwity. and its administration detail& are sel oul under the haing Yonstitulion and Administialion- on page l of those accounts. Our Objectivu: Slwing God's love in the local Community through word and adion. Being an inclusiv welwming, worsbipping community centred on the Holy kniptU. Our Mission Statcment is 'KnOlD8 Jesus ChTiSt and making Him ktM)vm- aDd we seek to encourage a faith journey for all ppIe, young and 01 regardl of previous expeTience. Our work is c(H)rdiDad and monitored by the elected Deaco the Treasurer, and the two Ministers of the chuTcIL These individuals also fundion as the Clkarity Ttees. The Trustees rnet on twelve occ&siotLS (I I management meetings and I Vision Meeting) in 2026 to progress the work of the church which grown as we implement our 'Forward Vision,. Thcre have also EtCD five meetings foT the memFrship of the ChTc including the AGM on the 16" March. Three of the current deacons stood for a second tern) and a new d¢aD stood for election at the Jan '25 members meeting. All were duly voted in bringing the number of our Deacons to seven. All the Deacons 8r¢ also Tnjstees along with our two rninisth and treasurer. One Deacon stood down in September. We work closely with the church office, the worship group and the many volunteers who provid¢ the cburch's activities. We are thankful for our fellow Christians in our SUrrowltig commuDity and continue to share with them througb the Downton Churches Tog¢ther. Our Aetivities: Some key ar¢as from our 'Forward vision, are higblighted below. Gathering around The TABLE for worship, prayer, bible study and fellowship: The LARDER where we supply free f(K)d, donated by the local community and I(al businesses to those in the local community who are in need and we ar¢ also a distribution Centre for Salisbury Food Bank: The WARDROBE where we sbarc free Clothing donated by the community; The GARDEN, a community garden wheR we share church outdoors producing fresh vegetables and providing outdoor fell0v1p for families: The KITCHEN where we offer a lunch to older people attending our Thut5day Services and refreslllnents and a chat to people visiting The Larder and The Wardrobe al to carers attending our Playroom. In Idition MTe provided a chri3th dinner for visitors lo our I*Tder. Young Peopl, Work The nUmr of people attending our young peoples. work on a Sunday morning especially of Ch¢ and primary ag¢. l)as steadily grovm throughout the year requiring Ino volunteers.
We are fortunate to have a twi of lively, enthlaStiC volunt¢ers. Their activities include Singl bible texhin& dram4 game4 stories. crafts and fund raising. Our aim is to ensure that the ¢hildr¢n enjoy Eting of the church family. This Wethiesday morning Toddler Church is for pre-h0o1 children and their carers. It ¢ngag¢s with young church memtKrs' families and families who were not previously Involv in church activities. There are tiVitieS for the children and opp)rtunities for the adults to share hlble stories, pray a] sing. In the warni summer DM>nths this group enjoyed being outdoors in the gard¢ Holmlay Club This annual summer children's Aclivity event w&$ held over 3 days at the end of July. It attracted more than 120 chitdren of pritnary xhool and 25 S}11ary sch(x)l age. It offered bibk-b&sed teachi imagiDatsve craft activities and energetic games pl$ joyful singing. It is inspiring to see church members of all ages working together to pN)vide this ministy to the local comn)unity. Schools Work Ow miniers and some church memb¢rs a involved in two local Schoo one primary and one secondary. leading worship, holding RE days in the churc14 acting &s Governors. We b¢li¢ve this brings real benefit to our rA)nllnunities. One of our p&stors also leads the local pritnary school's Wotship Council. Other Outreeh Work We support various charities. Some are local. sh as s)sbUry Street Pastors, Salisbury F(xxl Baak aod Ik)wnton4Family wtiile others ar¢ abroad sh as thc Phtitppin¢ Communtty Fund which SUp}rts families on the rubbith dwDP sis in Manila and a P&8tor. We SUpP)rt all of these thtoughout the Yr. Our buildings used on a regujat IKsis by several outside Organisatio$, such as Guides and Brownie4 RNID. Breast FeeAling Advis)r& Community Groups Five groups meet ly duri the week in the homes of individual members for Bible study, prayer and sharing. These groups also play a w in pastor c8r¢, an important part of our worL The Care Homes Our ministers lead a serviLY and provide pastor care in our local care ]x)mes. Ukrinins Son]e of our church nThbers and attende continue to work to 94p)rt our families from Ukraine. This h&8 been a rewardi service and has meant a lot to our guests. Summary It is clear from the aiKpve overview that our members ate activejy commit*d io furtheTing th¢ objectives and the forward vision of the chvrclL The number of people attending the church services each week has slowly incre&%ed over the year and the official membership h ained fairly stable over the year. The Surktsy morntng service is full of people of all ag¢s
enjoying worship, trxbing and fellowship aTMI Thursday morning service h&s rnh enjoyed by our older age group. Ow Sunday evening Ffayer services, The Inner Room, are Welcom by those WIM) appreciate a quiet time of prayer. We IK)Id an ENGINE ROOM once a month for W01p. Our xtivities allow our ministers. trtths, members and many The chuwh website is il iiii.dc)vi ninnha The Tn]stces pray¢rfulty atsd opbm1stity look forWd to 2026. The accx>unls furt1 d¢mongtrate our faith in aciion and the Tn b¢li¢ve the net asset p)sition shown on the ba]ance sheet at 31# December 2025 provides a sound base from which to continue lleting our objectives. The charity's p)licy on reserves is set out in nofr 2 to the CoUnts. As requird by section 4 of the Clwities Act 20I l. the Tnkn have CA)nsidered the guidance publis1 by the Clwity Commi&sion Én reStt of public tnefiL They believe thai the charity's objectives fall within the definition of clwitable purp)ses in the Act and that the wide Tange of activities set out alx)ve contributes to meeting those objeclives. Naomi Lloyd-Jon¢s Chairll of tk)wnton Baptist Church Tn This lert has been reviewed and approved by the trusiees aThl is signed on their behalf by: Name L4J eGMFE Signatwe Signatsnt De (4lIL •1411
DOWNTON BAPTISTCHURCH REGISTERED CHARITY NUMBER 1131186 ACCOUNTS FOR THE YEAR ENDED 315t DECEMBER 2025 INDEX PAGE CONSTITUTION AND ADMINISTRATION STATEMENT OF FINANCIAL ACTIVITIES 2025 STATEMENT OF FINANCIAL ACTIVITIES 2024 BALANCE SHEET sTATEMETr OF CASH FLOWS NOTES TO THE ACCOUNTS 6t015 TRUSTEES, APPROVAL 16 INDEPENDENT EXAMINER'S REPORT 17
DOWNTON BAPTIST CHURCH PAGE I CONSTITUTION AND ADMINisfRATION Downtrjn Baptist Church Is affiliated to the Baptist Union of Great Britain but operates in accordance with its own constitution, which may only be changed by a tsvo thirds majority of the members in general meeting. A d)urth covenant was established in 1793 and re-affirmed annually. A new and updated thurch co¥enant was adopted in November 2000 and this is now rtraffirmed annually. The church registered as a charity (no. 1131186) from 18th August 2009 and is required to flle its annual accounts and an annual trustees. report with the Chartty Commission. The accounts have been prepared in accordance with the requirements of The Charities Act 2011 and the Charities SORP IFRS 1021. using the accounting polides set out In note l. Under the terms of the constitution the churth ha5 a'shared leadership, that is responsible for all aspect5 of the church's affairs. indudin8 Spiritual matters. finance and administration. The shared leadership team comprises the ministers. mlnistry team, deacons and treasurer, who collectively are regarded under trust and charity law as *nJstees'. As such, they are also responsible for reviewing and mitigating any risks to which the d)urth may be exposed. The following were'charity trustees. during 2025: Ministers Rev P J Rhoades Rev K M Ullyatt Ministry team None Deacons Dr M J Brueton Mrs OE den Mrs A J Ivens-5mith Mrs Rjames Mrj E King (from 16.3.251 Dr N M Lloyd-jones Mrsj M stsfford (until 10.10.251 Treasurer Mr l O Mitchell The church also has the foll0wir,h0rdlng trustees. who are responsible for holding its property. to be used by the diurch as set out in a separate trust established in 1813 {see also note 91: Mr R D Avery (died 21.1.261 Mrs D C Jennings Mr l D Mitchell MrMHSmith Holding trLtstees as such have no responsibility for the day to day running of the church although l D Mitchell is also treasurer. as set out above. The thurth's main bankers are CAF Bank of West Malling. KenL The thurch also had funds on deposit with Scottish Wid¢)ws until November 2025. Registered at.. S)uth Lane Downton Salisbjry Wiltshire SP5 3NA
DOWNTON BAPnST CHURCH PAGE 2 ATEMENfoF FINANaALAcnvinES FOR THE YEAR ENOED 315t DEmBER 2025 2025 TOTAL FUNDS 2024 TOTAL FUNOS Unre5ticted Restricted Permanent fvnds fuTrJs endovlment NOTE INCOME AND ENDOWMENTS FROM: Direct 8Nir Designated giving Tax rewverable under gift aid Legacies Grant Manse lettin8 Other premises Income Interest ¥Nd dividends Other Iorne 92,982 10.309 10.747 836 25,(K 103.291 10.747 24.598 30, 94,699 18,656 25,%)4 23.762 24.31x1 5,770 4.481 8.659 24.30) 5.770 4,481 9.279 15.525 5,3 4.526 620 164,954 48.512 213,466 172.805 EXPENDITURE ON.. Ministerial costs Premises Other exper Adrninsstration Depredation of fixed assets Profit on disposal ol frxed assets Bulld5ng and developmerf hjnd Donations payable 65.689 28.238 10.348 21.975 4.024 65.689 28.238 20. 21.975 4.191 61,454 42.313 15,021 22.129 3.504 11.2841 10.158 io 167 17.112 10.891 17.112 27.417 16.526 32.947 146.X 38.328 185,128 176.084 1&154 10.184 28,338 13,2791 (LOSS IIGAIN ON REVALUAnON OF INVESTMENTS li 16,0311 16.0311 2,783 TOTAL NET INCOMEIIOEFion 18,154 10.184 16.0311 22.307 14961 REDUCnON IN AcfuARIAL LIABILITY ON DEFINED BENEFIT PENSION SCHEME 19 NETMOVEMENT IN FUNDS 18.154 10,184 16.0311 22.307 14881 TOTAL FUNDS BROUGHT FORWARD 142.973 6.032 125.998 275.C¥J3 275.491 TOTAL FUNDS CARRIED FORWARD 161.127 16,216 119.967 297.310 275,OJ3
DOWNT014 BApnsT CHUR(H PAGE 3 STATEME14T OF FINANCIALAcllwTIES FOR THE IEAR ENOED 3151 DEMBER 2024 2024 TOTAL FIJNOS uniestKted Ite51riCted Minth Pemwnent fvnd5 fund5 ftjnd endoviment NOTE INCOME AND ENDOWMENTS FROM: Direct 8Nin8 DEsnatEd 8fvln8 Tax recoverawe underih aid Manse letbng Other p[ern incorne lfiterest and dividend5 Olhei income 82.651 18.656 221 18,656 255M 525 5.3 4.526 25283 15525 4526 141281 31524 172, EXPEMfxruRE ON= Ministerial costs Premtses Otherexpenses Admintstration Oepreoatknn of tsed a55ets ios5llprofftl on disposal of fwqd a5%ets Oonath)Ths payab 61,4Y 42,313 15,021 21129 42313 75 22.129 7.976 314 11.2841 a2.947 i{tso 18.797 26.773 176.W 19.6281 4.751 1598 13.2791 GN ON REVALUAMON OF INVESTME14TS li 1.783 TOTAL NErlDEFICITIIINCOME 19.6281 4.751 14961 TPMSFER BEfwEEN FIJNDS REDucn014 IN AcfiJARIAL LIABlUtYON DEFINED BENEFIT PENSION SCHEME 19 NET MOVEMENf IN FUNDS 173201 4.751 11021 2,783 14681 TOTAL FUNDS 8ROUfjHT FORWAPD IXl393 1281 102 123215 275,491 TOTAL FUNDS CARRIED FORWARD 142.973 032 125.998 275.(1)3
o• IO r¥ LTh
DOWNTON BAPTISTCHURCH PAGE 5 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31st DECEMBER 2025 2025 2024 CASH FLOWS FROM OPERATING AcnvmES Net cash generatedllconsumed by operating activlties 25,457 115.724) CASH FLOWS FROM INVESTING A1VITIEs Interest and dividends Purthase of tsngible fixed assets Sale of tsngible fixed assets Long term pension defiat contributions 4.481 (3.5011 4,526 {8,3891 1,700 {ioi 12.1731 CHANGE IN CASH AND CASH EQUIVALENTS 26.437 117.8971 CASH AND CASH EQUIVALENTS at 1st January 2025 121.408 139,305 CASH AND CASH EQUIVALENTS at 31st December 2025 147,845 121,408 Cash and cash equivalents are'cash at bank and in hand, as shown in note 13. RECONCILIATION OF NET INCOMETO NET CASH FLOW FROM OPERATING AcfiviTIES Totsl net incomelldeficitl per statement of financial activities Ipage 2) 22.307 1496) Adjustments for: Depreciation charges Profit on fixed asset disposals ILossl/Gain on revaluation of investments Interest and dividends Increase in debtors Increasel/lDecreasel in creditors 4,191 3.504 11.2841 12,7831 14.5261 13.9521 16,1871 6,031 14,481) 13,448) 857 3.150 115,2281 Net cash generatedllconsumed by operating activities 25,457 115,7241
DOWNTON BAPTIST CHURCH PAGE 6 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 ACCOUNTING BASIS AND POUCIES The accounts are prepared in accordan with the requirements of the a)arities Act 2011. the Charities SORP IFRS 1021 and Financial Reporting Standard 102. The transition date to the FRS 102 regime was 1st January 2014 and the required restatement as at that date was made as a prior period adjustment in the accounts for the year ended 31st December 2015. The accounts are generally prepared on the historical cost basis but including the revaluation of fixed asset investments and an appropriate provision for the long terrn liabllity for defined pension *heme costs Ibased on actuariat valuation). The accounts are prepared Un8 the following principal accounting poliaes: Tangible fixed assets: other than freehold property. of whlth details are given in note 9. tsngible fixed assets are induded at historic cost less promsion for depreciation and impairment Depreaation is charged atthe following annual rates: - kitchen improvernents over 15 years straight line. charged to general fund - fire alarn) system over 10 years straight line. charged to general fund - garden room over 3 years straight line. charged to 8arden fund - fixtures and equipment at 33 113% on reducing balance, charged to general fund Fixed asset investments: are included at market value at the balance sheet date. Gains and losses on disposal or revaluation are shown a5 part of net income in the statement of financial artivities. Income and expenditure: is recognised on the accruals basis a5 and when it becomes due or payable. Charitable donations: it is the thurch's policy to make charitsble donations eath year that are awoximately IITA d its Uryestrl general fund I1orne. Defined benefrt pension costs.. are recognised on the basis of appropriate actuarial valuations (see also above and note 191. FUNDSAND RESERVES The thurth has a PERMANENT ENDOWMENTthat murtbe maintsined and can only be spent or altered with the express pemiission of the Charity Commission. In addition to the fixed asset investments shown in note 11, the pernianent endowment indudes the churth's freehold property. detsils (rf which are given in note 9. There was a MINIBUS FUND refiecting money originally given for the purchase of a minibus. The minibus was sold during 2024 and the residual balance on the minbus fund l£1.7001 was was transferred to general fund on 31st r)ecember 2024.
DOWNTON BAPTIST CHURCH PAGE 7 NOTES TO THE ACCOUNTS FOR THE YEAR ENDEO 315t DECEMBER 2025 Icontinuedl FUNDS AND RESERVES (continued Other RESTRicfED FUNDS arise on the basis of income recetved each year but these are Benerally fvIIy Spent in the year of receipt. leavin8 little or nothing to bè carried forward. Movements on all restricted funds are shown in note 21, details of designat giving are thovffl in note 8 and details of the building and dÈ¥elopment funds are set out in note 22. For the 8arden community project. the church is gratebjl to Tesco Stronger Starts (Groundwork UK) for a 8rant of £l,CW. This vlas combined with other giving to fund the purchase of a '8aTden room. to be used by the project. as shown on note 10. The remainder of the church's funds are UNREsfRICTEO and are shown as GENERAL FUND. It is the trustees, policy to keep at least 3 months, of anticipated general fund expenditure as a RESERVE on the general fund to enable the church to meet its obli8ations and liabilities. particularly to the ministers and Other staff, as they fall due. OTHER INCOME 2025 2024 One third share in the incorne of Anne Tyler. Rushall Charitable Trusi Magazine advertising Yoirth and childrèn'5 work 4.3C 4.359 620 9,279 4.3(Xl 3.606 599 8.505 restricted income MINISTERIAL COSTS 2025 2024 Ministers, emoluments and national insurance Pension contriblOn$ Ministers, trainin8 and sabbatical Travel and mileage 58,701 55,894 5,560 178 i.oio 65.689 61,454
DOWNTON BAPTIST CHURCH PAGE 8 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 Icontinuedl PREMISES 2025 2024 Water and sewerage Light and heat Insurance Repairs and maintenance Council tax Caretakin8 and kitchen sundrie5 Pension contributions 785 7,425 5.003 7.968 10.165 4.811 18,916 95 7,709 130 42,313 7.057 OTHER EXPENSES 2025 2024 Soclal and meals Magazine printing Youth and d)ildren's work Youth chaplaincy (with The Bridge) The Garden The Larder Teaching materials Gifts and sundries 2,154 5.437 1.997 1,742 4.141 1.562 2,0(Kl 73 5,357 112 34 15,021 874 5,433 61 50 20,506 ss ss
indudes £62512024 £6191 in respect of restrirted income
indude5 £4,00012024 £2,LTh)01 in respect of restricted income indudes £100 in respect of restricted income SS all In re5pert of restrirted income ADMINISTRATION 2025 2024 Secretarial assistan and national insurance Pension contributions Printing& Postage and stationery Telephone Computer costs Subscriptions and fees Copyright licences Doubtful debt probision Staff training Property management fee5 Independent examiner's fee Professional fees Bank charges Payroll charges 13.171 655 1,688 12.879 643 1.743 470 558 621 1,168 18 300 3,394 loo 638 719 2.916 125 524 76 173 21.975 62 173 22,129
DOWNTON BAPTIST CHURCH PAGE 9 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 Icontinuedl DONATIONS PAYABLE 2025 General fund. Designated Totsl tithe giving payable 2024 Totsl payable BU Home Mission BMS Birthdav BMS General The Bridee Projert Downton4Famtly Downton Primary (hardship fund) Just Money Medecins sans Frontieres {Open Gardens) Morning Stsr Trust Musana UK Philippine Communlty Fund Philippine Community Fund IDBCteam visit) Philippine Community Fund Icuckoo Fair} Philippine CommunFty Fund15tomi appeal) Philippine Community Fund (Fire appeals) Philippine Community Fund (Unrform appeal) Philippine Community Fund18aeuio} Salisbury Hospice Iopen Gardens) Salisbury Street Pastors Spurgeons Tearfund 3.750 725 405 725 4.475 4,225 527 4,225 1,600 750 250 3.750 2.OCKI 4.475 250 375 250 375 160 160 5.000 3,638 1,205 79 2,660 3.865 630 709 1,666 1,666 2W 21J) 3,410 3,602 192 7,605 1.836 160 160 1.300 475 150 625 191 32,947 16,526 10,891 27,417 The designated givinE figure of £10.891 (2024 £18.7971 includes £14412024 £1411 in respect of related gift aid tsx recoverable.
DOWNTON BAPTIST CHURCH PAGE 10 NOTES TO THE AccouTr¥fs FOR THE YEAR ENDED 315t DECEMBER 2025 Icontinuedl PROPERTY The church holds property in South lane. t)ownton to be used in accordance wsth the terms of trust deeds dated 25th September 1813 and 31st December 1858. The property comprises the current chapel Ithe original chapel having been demolished), manse and adjoining field. As noted on page l. the property is held by 'holding tru5tees' and the freehold trtle is registered in their names at the Land Registry. Income and expendrture in respect of the property is dealt wlth through the churth accounts and the property 15 considered to be part of the church's pemianent endowment but rt has never been shown as an asset on the balan sheet. The trustees have no plans to try and sell the property, which in any ¢a5e could only be sold with the aereement of the charity Q)mmission and in compliance with their terms for maintainin8 the endowment. The trustees do not have a ojrrent rnarket value for the property and do not believe that the cost of obtaining one would be justffied. The buildings are currently insured for £4.102.601 and the contents for £163.000 but these figures ignore the value of the land. io TANGIBLE FIXED ASSErs GENERAL GARDEN FUND FUND TOTAL Kitchen Fire alarm Fixtures improvements system &equipment Totsl Garden room COST At 1st January 2025 Additions Di5P05315 24.344 7.270 15,164 46.778 1,501 1,501 46,778 3.501 At 31st Dernber 2025 24.344 7.270 16.665 48.279 2,IJ)0 50,279 DEPRECIATION At 1st January 2025 Charge for year On disposals 11,361 1.623 121 727 11,643 1.674 23,125 4.024 23,125 4,191 167 At 31st Decembw 2025 12.984 13.317 27,149 167 27.316 NEf BOOK VALUE At 31st December 2025 11.360 6,422 3,348 21.130 1,833 22.963 At 31st December 2024 12.983 7,149 3,521 23,653 23.653
DOWNTON BAPTIST CHURCH PAGE 11 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 Icontinuedl li FIXED ASSEf INVESTMENTS MARK VALUE 2025 2024 At beginning of year ILossl/Gain on revaluation At end of year 125.998 6.031 119,967 123,215 2.783 125,998 The al)ove is a holding of 6,208.86 income units in COIF Charities Investment Fund. This investrnent fomis part of the permanent endowment of the tharlty. 12 DEBTORS 2025 2024 Tax recoverable under gift aid Accrued income Expense prepayments 5,807 4,978 4,042 14.827 6,392 752 4,235 11,379 13 CASH AT8ANKAND IN HAND 2025 2024 CAF Bank current account CAF 8ank deposit account Scottish Widow5 deposit account Petty cash float 87.595 61,158 60.000 250 121,408 250 147,845 14 CREDITORS FALLING DUE WITHIN ONEYEAR 2025 2024 Donations payable - restricted income - from church tithe Deposits and amounts received in advance Accrued expen Taxation and social security 2.075 5.256 1,859 4,890 8.292 7.435
DOWNTON BAPnST CHURCH PAGE 12 NOTES TO THE Accoup¥fs FOR THE YEAR ENDED 31st DECEMBER 2025 (continued) 15 STAFFCOSTS AND NUMBERS 2025 2024 Remuneration Employer social security ¢osts Employer pension ¢ontributior 76.833 772 6.455 74,710 323 6,333 81,366 Number Number Headcount during the year 16 TRUStEE REMUNERATION. EXPENSE5 AND DONATIONS Rev P J Rhoades and Rev K M Ullyatt are paid a stipend in their capacity as minister5 and this is shown as emoluments in note 4 and included in the fi8ures disclosed in noie 15. Neither they nor any other trustee was paid any remuneratton in either year in respert of their seryl¢es as trustee Travel and mTrlea8e costs of £l.01012024 £Nill were reirnbursed tts the rninisters in respect of their work in that capacity and ministers. trainin8 and sabbatical costs of £17812024 £Nill were paid. No other expenses were paid to or for the ministers or any other trustee in either year apart from the reimbursement of out of pocket expenses incurred on behalf of the Charity. The trustees tO8ether made freewill donations to the charity during the year of £9,09512024 £7,615). 17 RELATED PARTY TRANSAclloNS The church prwdes office accomodation to Downton 4FaMi. a UK registered charity set up in March 2017 that providès fami and parenting support in the local community. Two of the church's trustees are a150 trustees of Downton 4Fami and one former trustee works for the charity. The amount receivable from Downton 4Family for the above ac¢omodation was £26012024 £260). A donation of £45012024 £7501 was made to Downton 4Family as part of the church's ttthe giving. as shown in note 8. 18 coKrRl8iJnoN OF UNPAID VOLui¥fEERS In common with many tharities. and in particular other ¢hurches. the thurch benefits significantly from the unpaid work of volunteers, both members and non members, in the prowston of Its charitable artivities and its administration. In accordance wth the Charities SORP IFRS 1021. no monetary value is put on thrs Contribution.
DOWNTON BAPTIST CHURCH PAGE 13 NOTES TO THE ACCOUNTS FOR THE YEAR ENOED 31st DECEMBER 2025lcontinuedl 19 HISTORIC PENSION COSTS ANO LIABILMES For many years previous ministers were members of the Baptist Ministers, Pension Fund (part of the Bapiist Pension Scheme) and the church paid contributions to this fund on their behalf as employer. The fund was a contributory. defined benefft schwne bLrt was also a muhpernployer scheme and as such was previously accounted for in these accounts as a defined contribution scheme: contributions payable by the church each year Vre shown as part of expenditure but no information was required to be disclosed about the overall position of the stheme or its assets and liabiltties. With effect from 1st January 2015. in accordance with the requirement5 of the Charities SORP IFRS 1021 and Finanaal Reportin8 Standard 102. such fvnds were required to be treated in the same way a5 Other defined benefit pension schemes. As the schème was then in deficit. this required the inclusion a5 both an expense and a liability of the present value of the Church's share of the lonz term cost of eliminating the deficit. Followng extensive dixussions within the"Baptist familV there was a significant Contribution to ihe fund by the Baptist Union and 05 a reyjlt of this, and a period of favourable market conditrons, the Pen%an Trustee was able in June 2022 to to Si8n a 'buy in, agreement wth Just Group. a specialist insurance company. under which they took over responsibility for meeting the Cost of members. pension benefit& Follown8 this'buy in, the hjnd no lon8er had any deficit of assets cornpared to liabilities (for the first time in tV•f decades} but nominal dèficiency contribLrtions continued at £1 per month. In 2024. agreement was reached with Just Group for them to complete a'buy out. ofthe defined benefit scheme and assume full responsibility for its operation. The nominal deficiency contributions ceased after October 2024 and employer churches no longer have any responsibllity to the scheme. An appropriate entry was made in the statement of financial activities to write back any remainin8 lialmlity. as follov4ts- 2025 2024 Provision at beginning of year Deficiency contributions paid in year Movement in actuarial liability, in¢luding interest cost and other chan8es 18 iioi (8) Provision at end of year 20 CURRENT PENSION cosrs AND LIABILrriES The twoministersand one ofthe other two anployees are mernbe of detined contribution pension plans to which the church makes contributions based on pensionable incorne. The amounts payable for these plans are slKJVm in note IS.
DOWNTON BAPTIST CHURCH PAGE 15 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 (continuedl 22 BUILDING AND DEVELOPMENT FUNDS At a church meeting in September 2024 it wa5 agreed to proceed with a building and development project as far as RIBA stage 3 Iplanningl at an estimated initial cost of £40.000. Donations were invited towards this but it was agreed that any balance of costs not met from designated giving would be taken from the church's unrestrirted general fund reserves. To the end of 2025, donations of £29.325, including a legacy of £25,000, have been received for this and costs totalling £17.112 have been incurred, leabing £12.213 in hand. Further donations of £1,224 have a150 been received for p05t RIBA stage 3 work if the full projert is subsequenUy approved. No costs have been Set againstthi5. The total carried forward at 31st Decernber 2025 is therefore E13,43712024 £1,268).
DOWNTON BAPTIST CHURCH PAGE 16 TRUSTEES, APPROVAL The accounts of Downton Baptist Church for the year ended 31st December 2025 set out on pages I to 15 were discussed and approved by the trustees on Ilth February 2026 Signed on behalf of the trustees-. wfv o) hL Signature Signature Date XL. I- 2 Date
DOWNTON BAPTIST CHURCH PAGE 17 INDEPENDENT EXAMINER'S REPORT I report on the a¢covnts of Downton Baptist Church for the year ended 31st December 202S set out on pages I to 15. RESPECTIVE RESPONSIBILMES OF TRUSfEES AND EXAMINER The trustees are responsble for the preparation of the ac¢ounts and they consider that the audit requirement of section 144 of the Charittes Act 2011 (the Act) does not apply. It is my resporbsibility, without performing an audit, to carry out an examination of the accounts and to report to the trustees and church rnembefs. BASIS OF INDEPENDENT EXAMINER'S REPORT My report is in respect of an examination carried out under section 145 of the Act and in accordance with the directions given by the CharFty Commi$5ioners under subsection 51bl of that section. An examination includes a review of the accountin8 CordS kept by the church treasurer and a compar4s0n of the accounts presented with those record5. It also includes consideration of any unusual items or disclosures in the accounts and seekin8 explanatlons concernin8 any such matter* The procedures undertaken do not provide all the evidence that would be required for an audit and consequently I do not express an audit opinion on the View given by the account& My report is limited to th¢)se matters set out below. INDEPENDENT EXAMINER'S STATEMENT No matter has come to my attention from my examination which gives me reasonable cause to believe that in any material respect accountin8 records have not been kept in accordance with section 130 of the Act, or that the accounts psented do not accord with those e0rdS or comply with the accounting reqU1MentS of the Att. No other matter has come to my attention in connection with my examination to which. in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. SIGNED J layenCe 30 Longland Salisbury Wiltshire SP2 7ET 626 DATE