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 mat￿geMent 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
'KnO￿lD8 Jesus ChTiSt and making Him ktM)vm- aDd we seek to encourage a faith journey
for all p￿pIe, young and 01￿ regardl￿ of previous expeTience.
Our work is c(H)rdiDa*d and monitored by the elected Deaco￿ the Treasurer, and the two
Ministers of the chuTcIL These individuals also fundion as the Clkarity T￿￿tees. 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 memF*rship of the Ch￿Tc￿ including the AGM on
the 16" March.
Three of the current deacons stood for a second tern) and a new d¢a￿D 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 SUrrow￿ltig 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 fell0v￿1p 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 nUm￿r of people attending our young peoples. work on a Sunday morning especially of
C￿h¢ and primary ag¢. l)as steadily grovm throughout the year requiring Ino￿ volunteers.

We are fortunate to have a twi of lively, enth￿laStiC 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￿}1￿1ary 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 mini*ers 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 Outre*eh Work
We support various charities. Some are local. s￿h as s￿)sbUry Street Pastors, Salisbury
F(xxl Baak aod Ik)wnton4Family wtiile others ar¢ abroad s￿h as thc Phtitppin¢ Communtty
Fund which SUp￿}rts families on the rubbith dwDP si*s in Manila and a P&8tor. We
SUpP)rt￿ all of these thtoughout the Y￿r.
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.
Ukr*ini*ns
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 rn￿h
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 W0￿1p. Our xtivities allow our ministers. trtths, members and many
The chuwh website is il iiii.dc)vi ninnha
The Tn]stces pray¢rfulty atsd opbm1sti￿ty look forW￿d 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 ll￿eting 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 reSt￿t of public t*nefiL 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
Chair￿ll of tk)wnton Baptist Church Tn
This le￿rt has been reviewed and approved by the trusiees aThl is signed on their behalf by:
Name
L4J
eGM*FE
Signatwe
Signatsnt
D￿e
(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 DE￿mBER 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 I￿orne
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 DE￿MBER 2024
2024
TOTAL
FIJNOS
uniestKted Ite51riCted Minth
Pemwnent
fvnd5
fund5
ftjnd endoviment
NOTE
INCOME AND ENDOWMENTS FROM:
Direct 8Nin8
DEs￿natEd 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
7￿5
22.129
7.976
314
11.2841
a2.947
i{tso
18.797
26.773
176.W
19.6281
4.751
1598
13.2791
G￿N 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 A￿1VITIEs
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 U￿n8 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 I1￿orne.
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 contrib￿lOn$
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 De￿rnber 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 V￿re
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) h￿L
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 p￿sented do not accord with
those ￿e0rdS or comply with the accounting reqU1￿MentS 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 lay￿enCe
30 Longland
Salisbury
Wiltshire SP2 7ET
626
DATE