| Trustees' Annual Report for theperiod | Trustees' Annual Report for theperiod | Trustees' Annual Report for theperiod | Trustees' Annual Report for theperiod | Trustees' Annual Report for theperiod | Trustees' Annual Report for theperiod | Trustees' Annual Report for theperiod | Trustees' Annual Report for theperiod |
|---|---|---|---|---|---|---|---|
| **From ** | Period start date | To | Period end date | ||||
| Day 01 |
Month 04 |
Year 2024 |
Day 31 |
Month 03 |
Year 2025 |
Section A Reference and administration details
Charity name Headington Baptist Church
Other names charity is known by
Registered charity number (if any) 1131272 Charity's principal address 78 Old High Street Headington Oxford Postcode OX3 9HW ~~——~~ Names of the charity trustees who manage the charity Dates acted if not for whole Name of person (or body) entitled Trustee name Office (if any) year to appoint trustee (if any) Rebecca Bradshaw Acting Secretary Acting Secretary from 10 1 Sept 2024 (Trustee for whole year) Until 11 March 2025 2[Jonathan van den ] Broek ~~Se~~ Secretary Until 10 Sept 2024 3[Wendy van den ] Broek 4 Chimereze Chima 5[Rachel Edwards-] Grundy 6 Alastair Howard 7 Nick Jackson Until 10 Sept 2024 8 Andrew Johnson From 11 March 2025 9 Ian McDonald Minister 10 David Scott Treasurer 11 Beryl Smart From 10 March 2024 Minister 12[Matthew ] ~~===~~ Warmington Names of the trustees for the charity, if any, (for example, any custodian trustees) Name Dates acted if not for whole year Baptist Union Corporation ~~Oo~~ Names and addresses of advisers (Optional information)
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Type of adviser Name Address
Name of chief executive or names of senior staff members (Optional information)
Section B Structure, governance and management
Description of the charity’s trusts
Type of governing document
Constitution (adopted June 2009)
- (eg. trust deed, constitution)
How the charity is constituted
Unincorporated association
- (eg. trust, association, company)
Trustees are appointed by Members of the church according to the Trustee selection methods process set out in the Constitution
(eg. appointed by, elected by)
Additional governance issues (Optional information)
You may choose to include additional information, where relevant, about:
-
policies and procedures adopted for the induction and training of trustees;
-
the charity’s organisational structure and any wider network with which the charity works;
-
relationship with any related parties;
-
trustees’ consideration of major risks and the system and procedures to manage them.
Section C Objectives and activities
Summary of the objects of the charity set out in its governing document
The principal Purpose of the church is the advancement of the Christian faith according to the principles of the Baptist denomination. The church may also advance education and carry out other charitable purposes in the United Kingdom and/ or other parts of the world.
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In fulfilling its Purpose the church will engage in a range of activities, either on its own or with others, that will vary from time to time, with activities being initiated, expanded or closed as appropriate. In considering the activities, the Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)
The activities may include but are not restricted to:
-
Regular public worship, prayer, Bible study, preaching and teaching.
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Baptism, as defined in the Baptist Union’s Declaration of Principle.
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The communion of the Lord’s Supper.
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Evangelism and mission, locally, regionally, nationally and internationally.
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The teaching, encouragement, welcome and inclusion of young people.
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Nurture and growth of Christian disciples.
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Education and training for Christian and community service.
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Giving and encouraging of pastoral care.
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Supporting and encouraging charitable social action in the United Kingdom and abroad.
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Encouraging relationships with, and supporting, Baptists and other Christians.
Additional details of objectives and activities (Optional information)
You may choose to include further statements, where relevant, about:
-
policy on grantmaking;
-
policy programme related investment;
-
contribution made by volunteers.
The church makes grants to other organisations whose charitable objects complement its work. These grants are considered each year in the budget-setting process and are approved by the Members’ Meeting.
Much of the work of the church is carried out by members on a voluntary basis, which is an essential complement to the work of the ministers in the successful functioning of the organisation.
Most Headington-based activities occur in our main building as per the principal address but others based in the local area are held in neighbouring venues such as the Barton Community Centre.
Section D Achievements and performance
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Section D Achievements and performance Worship & Prayer Summary of the main achievements of the charity Worship and prayer are core values within the life of HBC. We enjoy during the year times led by our accomplished musicians and service leaders. We meet on a Sunday Morning, where times of all-age worship take place involving children and young people before they go to their own programmes, and on a Sunday evening for a more intimate and reflective time. At the start of this year we continued our teaching series on women in the Bible and in God’s story. Through the summer we explored the theme of ‘Faith that Lives’ through the book of James, followed by a short series called ‘Teach us to Pray’ in August. Our Autumn series was an encounter with King David, looking at his relationships and interactions with others. This was followed by our advent series ‘Journey to the Nativity’. From January to March 2025 we studied the gospel of Mark. We also had a number of one-off services including open air services in the Priory Gardens. These were great opportunities to enjoy community together. Connect Group meetings in members’ homes have continued to be a great value to many who meet weekly for prayer, Bible study and support of one another. Groups have followed teaching linked to the teaching series or chosen material suitable to the individual groups’ needs. Pastoral Care Pastoral Care takes place right across the church in the day-to-day and week-to-week. Mutual support and care are encouraged amongst the membership. A number of people were visited for more in-depth support as the need arose. Ecumenical Relationships Our ecumenical relationships are expressed by our participation in three different church networks: (i) Churches Together in Headington – we continued to be an active member and have representation on their committee (ii) Local Baptist Cluster (iii) ‘Love Oxford’ network of Churches, (rebranded as Renew Oxford) – we participated in occasional prayer meetings and termly ministers’ lunches. Renew Oxford represents a wide range of churches including a diverse number of ethnic congregations. Community Engagement & Outreach Outreach happens right across the life of the church: through toddlers, children and youth work; in Light Bite (a lunch club for the over 50s), Sunday services and Connect groups. Our Carol service was well attended by members but also those who they invited and a number of the wider community. Saltmine Theatre Co once again brought their Christmas performance, this time ‘Red Riding Hood’. It was a sold-out performance with over 170 tickets sold. A ‘Swish’ event for women also ran in the autumn which connected with ladies in the community and is in accord with our eco-principles. Close to Easter, a tea and craft afternoon was held for families. We continued as a partner church in the Oxford Churches Debt Centre (OCDC), which is affiliated with the charity Christians Against Poverty. Our link is expressed by financial giving, by providing a trustee (who also serves as Chair) and by one of our members being employed by OCDC
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Section D Achievements and performance
as the Centre Manager.
We financially supported a number of mission agencies/personnel including Wycliffe Bible Translators, Friends International & BMS World Mission.
We also supported appeals from Oxford Safe Families and CAP.
Children & Youth
Every Sunday morning we ran Transformers (for ages 4-11) and Minis (ages 0-4). Both occasions are filled with fun, song, engaging activities and Bible teaching. We also ran a Holiday Club with around 100 children (ages 4-11) attending, facilitated by a large team that consisted both of adults and also Junior Leaders.
The youth (11-15) continued to meet for teaching on Sunday mornings looking at a variety of different topics including using the Unfold material produced by Youthscape. The Youth Discipleship Group for our older youth (15-18s) also met mid-week and explored a range of contemporary topics. The whole youth group (11-18s) met on Friday evenings for a mixture of community building and discipleship. In February, the youth went to Buckden Towers for a youth weekend. In August the youth attended the ‘Satellites’ festival.
Barton Community Church HBC’s daughter church, Barton Community Church (BCC), is located on the Barton Estate. The estate has areas of social deprivation, with increased levels of mental illness, poverty and poor education. The church delivers support to several families and individuals as well as being actively involved in the life of the community, and administering a foodbank.
Staffing
One of the church’s ministers left in July 2023, leaving a vacancy. Following a church wide consultation process we began a search for a new minister to join Rev. Ian McDonald as co-minister, with Ian and the new minister holding joint responsibility for the church but with separate areas of portfolio. After some months of advertising the vacancy Rev. David Graham applied for the post of co-minister of Headington Baptist Church. Following an interview and several visits the church called David Graham as co-minister at the March church meeting. He took up the post on 1st June 2025.
During the period of this report the Staff Team consisted of: HBC Minister, BCC Minister; Pastor (P/T – non-stipendiary); Administrator (P/T), BCC Children’s and Families Worker (P/T).
Use of the Church Building
The building was mainly used for Sunday services, Toddlers, Messy Church, Youth and Holiday Club. There have been a several external bookings during the year, including Creation Theatre, Pop-up Pilates, Lagoinha Church, Vision Oxfordshire, Wycliffe Bible Translators and Christians Against Poverty. The building also had smaller ad-hoc bookings and regular bookings from a variety of organisations and groups.
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Section E Financial review
The policy is that one third of annual budgeted expenditure be held in Brief statement of the realisable form.
charity’s policy on reserves
Details of any funds materially in deficit
Further financial review details (Optional information)
The Church relies upon voluntary donations from members and some You may choose to include other individuals. The Baptists Together organization supports Barton additional information, where Community Church with a grant for employing a minister and the relevant about: Lauderdale Trust gave a grant for a youth worker at Barton. The Church the charity’s principal does not make financial appeals outside the membership.
-
the charity’s principal sources of funds (including any fundraising);
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All monies are held in The Co-Operative Bank, the Charities Aid
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• how expenditure has Foundation bank and the Baptist Union deposit scheme. supported the key objectives of the charity;
-
investment policy and objectives including any ethical investment policy adopted.
Section F Other optional information
Section G Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date |
Paul Gass | David Scott |
|---|---|---|
| Paul Antony Gass | David Keith Scott | |
Secretary |
Treasurer | |
| 29thDecember 2025 | ||
| 29thDecember 2025 |
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HEADINGTON BAPTIST CHURCH TRUSTEES' ANNUAL REPORT YEAR ENDED 31 MARCH 2025
Independent examiner's report to the trustees of Headington BapJst Church
I report to the trustees on my examina1on of the accounts of Headington Bap1st Church (the Charity) for the year ended 31 March 2025.
ResponsibiliJes and basis of report
As the charity trustees of the Charity, you are responsible for the prepara1on of the accounts in accordance with the requirements of the Chari1es Act 2011 ('the Act").
I report in respect of my examina1on of the Charity's accounts carried out under sec1on 145 of the 2011 Act and in carrying out my examina1on, I have followed all the applicable Direc1ons given by the Charity Commission under sec1on 145(5)(b) of the Act.
Independent examiner's statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in sec1on 145 of the 2011 Act. I confirm that I am qualified to undertake the examina1on because I am a member of the Associa1on of Accoun1ng Technicians (MAAT) which is one of the listed bodies.
with the examina1on giving me cause to believe that in any material respect:
-
accoun1ng records were not kept in respect of the Charity as required by sec1on 130 of the Act, or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Chari1es (Accounts and Reports) Regula1ons 2008 other than any requirement that the accounts give a 'true and fair view which is not a maRer considered as part of an independent examina1on.
I have no concerns and have come across no other maRers in connec1on with the examina1on to which aRen1on should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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SIGN
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Maria Taylor MAAT, ATT Maria Taylor Accountancy Services 5 Coxwold View Wetherby West Yorkshire LS22 7PU Date: 8 December 2025
HEADINGTON BAPTIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
| Unrestricted Funds Note £ Income from: Donations and legacies 2 229,567 Investments 3 Charitable activities 4 18,113 Other income 5 3,589 Total income 251,269 Expenditure on: Charitable activities 6 184,592 Total expenditure 184,592 Net income/(expenditure) 66,677 Transfers between funds 15 -39,872 Net movement in funds 26,805 Reconciliation of funds: Total funds brought forward 1,274,091 Total funds carried forward 1,300,896 |
Designated Funds £ 53,149 5,161 1,030 47,236 106,576 109,599 109,599 -3,023 39,872 36,849 304,476 341,325 |
Total 2025 £ 282,716 5,161 19,143 50,825 357,845 294,191 294,191 63,654 0 63,654 1,578,567 1,642,221 |
Total 2024 £ 269,528 2,568 14,949 44,226 |
|---|---|---|---|
| 331,271 | |||
| 328,873 | |||
| 328,873 | |||
| 2,398 0 |
|||
| 2,398 1,576,169 |
|||
| 1,578,567 |
Page 1
HEADINGTON BAPTIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
| Note Fixed Assets Tangible Assets 11 Current Assets Debtors 12 Cash at bank and in hand Current liabilities Creditors:amounts falling due in one year 13 Net current assets less current liabilities Total assets less current liabilities Creditors:amounts falling due after more than one year 14 Total net assets less liabilities Funds of the charity Unrestricted funds Designated _Barton Fund 15 Designated _Manse Fund 15 |
Unrestricted Funds £ 1,161,523 |
Designated Total Total Funds 2025 2024 £ £ £ 580,000 1,741,523 1,773,980 |
|---|---|---|
| 1,161,523 3,777 135,996 |
580,000 1,741,523 1,773,980 905 4,682 3,410 179,251 315,247 237,449 |
|
| 139,773 400 |
180,156 319,929 240,859 244,888 245,288 256,588 |
|
| 400 139,373 1,300,896 |
244,888 245,288 256,588 -64,732 74,641 -15,729 515,268 1,816,164 1,758,251 |
|
| 173,943 173,943 179,684 |
||
| 1,300,896 | 341,325 1,642,221 1,578,567 |
|
| 1,300,896 | 1,300,896 1,274,091 45,890 45,890 29,637 295,435 295,435 274,839 |
|
| 1,300,896 | 341,325 1,642,221 1,578,567 |
The financial statements were approved by the Trustees on 11th December 2025 and were signed on their behalf by:
David Scott
David Scott Church Treasurer
Page 2
HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
1. Accounting Policies
Basis of preparing the financial statements
Headington Baptist Church is a registered charity, no. 1131272 and constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) , the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention.
The significant accounting policies applied in the preparation of these financial statements are set out below. The policies have been consistently applied in all years presented unless otherwise stated.
Income recognition
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
Donations
Donations are accounted for gross when received. Fixed assets gifts in kind are recognised when receivable and are included at fair value.
Legacies
Legacies are accounted for when probate has been completed, the amount of the legacy can be reliably quantified and the conditions of the legacy are within the control of the church.
Investment income
The investment income of the Church is interest on cash accounts and Baptist Union deposits, and is included in the accounts in the year in which it is receivable.
Expenditure recognition
All expenditure is accounted for on an accruals basis. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Cost of raising funds
The Church does not make formal appeals for funds, and expenditure on these items is therefore not material. Transaction fees on donations are included in gross gifts and listed as costs.
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
Grants payable
The Church makes grants to other organisations whose charitable objects complement its work. They are accounted for when the recipient has been notified of the grant and payment is unconditional.
Support Cost
Support costs are those that assist the work of the church but do not directly represent charitable activities and include office costs and goverance costs. Most of the management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service.
Fixed Assets
Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £2,000. They are initially recognised at cost, or for donated assets, at a reasonable estimate of their value on receipt. The Church buildings and manses are shown at historical cost.
Depreciation
Depreciation is provided on all fixed assets, other than freehold land, to write off the cost on a straight-line basis over the expected useful life, at the following rates:
Freehold land_Nil
Manse_Nil Church buildings_ 2% of original cost Furniture and fittings_ 10% of original cost Computers and equipment_33% of original cost
Funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for specific purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Employee Benefits
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held seperately from the charity in an independently administered fund.
Prior to 2012 pension provision was made through multi-employer defined benefit pension plans. Where it is not possible for the charity to obtain sufficient information to enable it to account for a plan as a defined benefit plan, it accounts for the plan as a defined contribution plan.
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
2. Donations and legacies
| Donations and Legacies Offerings Tax refunds Gifts in respect of 2nd manse Tax refund in respect of 2nd manse BCC offerings & gifts BCC tax refunds Total 3. Investment Income Investment Income Bank interest 4. Charitable Activities Income Charitable Activities Income Establishment Activities Youth events 5. Other Income Other Income Miscellaneous sundry income Funds received for specific activities BCC additional income BCC Grants fom SCBA & CEF BCC funds received for specific activities Income relating to superdads activity Lauderdale Grant |
Unrestricted Designated Total Total Funds Funds 2025 2024 £ £ £ £ 194,065 194,065 170,281 35,502 35,502 36,313 20,503 20,503 20,924 4,613 4,613 4,790 24,467 24,467 32,234 3,566 3,566 4,986 |
|---|---|
| 229,567 53,149 282,716 269,528 |
|
| Unrestricted Designated Total Total Funds Funds 2,025 2,024 £ £ £ £ 5,161 5,161 2,568 |
|
| 0 5,161 5,161 2,568 |
|
| Unrestricted Designated Total Total Funds Funds 2,025 2,024 £ £ £ £ 9,334 9,334 2,975 6,084 1,030 7,114 8,984 2,695 2,695 2,990 |
|
| 18,113 1,030 19,143 14,949 |
|
| Unrestricted Designated Total Total Funds Funds 2,025 2,024 £ £ £ £ 3,589 3,589 309 4,410 4,740 4,740 2,061 35,396 35,396 27,424 10,000 22 7,100 7,100 |
|
| 3,589 47,236 50,825 44,226 |
Page 5
HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
6. Charitable Activities Expenditure
| Charitable Activities Expenditure Ministry and mission Establishment Total 7. Expenditure Expenditure Ministry and Mission Establishment Cost of raising funds 8. Grants Payable BUGB Home Mission BMS World Mission Interserve (Vokuhls) Wycliffe Bible Translators CMS CAP Friends International Flatmans Safe Families Church Community Action Love Barton Other small grants |
Unrestricted Funds £ 150,452 34,140 184,592 Direct Charitable Expenditure £ 220,148 34,140 168 254,456 Unrestricted Funds £ 5,520 3,546 3,336 9,348 1,274 2,448 4,884 1,200 1,000 0 0 500 33,056 |
Designated Funds £ 109,599 0 109,599 Grants Payable £ 38,056 38,056 Designated Funds £ 5,000 5,000 |
Total 2025 £ 260,051 34,140 294,191 Total 2025 £ 258,204 34,140 168 292,512 Total 2025 £ 5,520 3,546 3,336 9,348 1,274 2,448 4,884 1,200 1,000 5,000 0 500 38,056 |
Total 2024 £ 283,253 45,620 |
|---|---|---|---|---|
| 328,873 | ||||
| Total 2024 £ 5,888 7,015 9,451 1,274 2,407 4,803 1,000 5,000 1,100 2,322 |
||||
| 40,260 |
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
9. Net income/(expenditure) for the year
| This is stated after charging:- Independent examiners' remuneration |
2025 £ 400 |
|---|---|
10. Staff costs and Trustees expenses
| 10. Staff costs and Trustees expenses | |
|---|---|
| Gross wages & ministerial expenses Employers NIC Employers Pension The average number of employees during the year was |
2025 £ 103,566 7,634 7,779 |
| 118,979 | |
| 2025 4 |
No employee received total emoluments in excess of £60,000 during the year.
The HBC Ministers are amongst the church's trustees in accordance with the Trust deed and received remuneration of £35,490pa each and other benefits in respect of their services as Minister, including the provision of manse accommodation owned by the church.
The Barton Minister acts as one of the church's trustees in accordance with the Trust deed and received remuneration of £29,575pa and other benefits in respect of his services as Minister, including the provision of manse accommodation rented by the church.
No Trustees were reimbursed in respect of expenses incurred as Trustees.
The Church pays pension contributions for its Ministers to the Baptist Ministers Pension Trust Limited, which is is a final salary defined benefit scheme, which is not contracted out of the State second pension. The scheme is a multi-employer scheme and it is not possible to identify the assets and liabilities of the scheme which are attributable to the church. Therefore, in accordance with FRS102 Section 28, the scheme is accounted for as a defined contribution scheme.
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
11. Tangible Fixed Assets
| Church Manse Tangible Fixed Assets Premises Cost £ £ 01-Apr-24 1,622,825 58,000 Additions 0 0 Disposals 0 0 31-Mar-25 1,622,825 58,000 Depreciation 01-Apr-24 486,845 0 Charge for the year 32,457 0 On disposals 0 0 31-Mar-25 519,302 0 Net book value 01-Apr-24 1,135,980 58,000 31-Mar-25 1,103,523 58,000 All of the fixed assets are used for direct charitable purposes. 12. Debtors Unrestricted Designated Funds Funds £ £ Gift Aid _General 3,777 0 Gift Aid _Barton 0 510 Gift Aid _Manse 0 395 3,777 905 13. Creditors: amounts falling due within one year Unrestricted Designated Funds Funds £ £ Members' loans 0 217,900 BU Corporation Loan 0 9,983 Oxford City Council 0 7,505 Lauderdale Grant 0 7,000 Z04 Darren James 2,500 Independent examiners' remuneration 400 0 400 244,888 14. Creditors: amounts falling due after more than one year Unrestricted Designated Funds Funds £ £ BU Corporation Loan 0 173,943 |
2nd Manse £ 580,000 0 0 580,000 0 0 0 0 580,000 580,000 Total 2025 £ 3,777 510 395 4,682 Total 2025 £ 217,900 9,983 7,505 7,000 2,500 400 245,288 Total 2025 £ 173,943 |
Total £ 2,260,825 0 0 |
|---|---|---|
| 2,260,825 | ||
| 486,845 32,457 0 |
||
| 519,302 | ||
| 1,773,980 | ||
| 1,741,523 | ||
| Total 2024 £ 2,783 250 377 |
||
| 3,410 | ||
| Total 2024 £ 231,600 9,983 7,505 7,100 400 |
||
| 256,588 | ||
| Total 2024 £ 179,684 |
Page 8
HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
15. Designated Funds
| 15. Designated Funds | |
|---|---|
| Designated Funds Barton Fund Second Manse Fund 31-Mar-25 |
01-Apr-24 Incoming Resources Transfers 31-Mar-25 Resources Expended £ £ £ £ £ 29,637 76,301 94,920 34,872 45,890 274,839 30,275 14,679 5,000 295,435 |
| 304,476 106,576 109,599 39,872 341,325 |
The designated funds are for the following purposes:Barton Fund is for the work of Barton Community Church. Second Manse Fund for the purchase of the second manse.
16. Pensions
The Church is a participating employer of the Baptist Pension Scheme ('the scheme'), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the Employer and the other participating employers.
The Scheme, previously the Baptist Ministers' Pension Fund, started in 1925 but was closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income.
From January 2012, pension provision is made through the Defined Contribution (DC) Scheme. Members pay 8% of their Pensionable Income and employers pay 6% of members' Pensionable Income into individual pension accounts operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long-term incapacity. The income protection policy has been issued by the Baptist Union of Great Britain with Aviva Limited.
The Scheme is considered to be a mult-employer scheme as described in Section 28 of FRS102. Because it is not possible to attribute the Scheme's assets and liabilities to specific employers, the scheme is accounted for as if the Scheme were a defined contribution scheme.
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
17. Related Charities
The custodian Trustee of the church is the Baptist Union Corporation Limited, charity number 249635, which is controlled by the Baptist Union Council. The church is also a member of the Baptist Union of Great Britain, and the Southern Counties Baptist Association.
The church is in receipt of a loan from the Baptist Union Corporation as set out in note 13 & 14. The church received a grant from the Baptist Union Home Mission Scheme as set out in note 5 The church made a donation to the Baptist Union Home Mission Scheme as set out in note 8 The church is a member of the Evangelical Alliance (UK).
Page 10
HEADINGTON BAPTIST CHURCH TRUSTEES' ANNUAL REPORT YEAR ENDED 31 MARCH 2025
Independent examiner's report to the trustees of Headington BapJst Church
I report to the trustees on my examina1on of the accounts of Headington Bap1st Church (the Charity) for the year ended 31 March 2025.
ResponsibiliJes and basis of report
As the charity trustees of the Charity, you are responsible for the prepara1on of the accounts in accordance with the requirements of the Chari1es Act 2011 ('the Act").
I report in respect of my examina1on of the Charity's accounts carried out under sec1on 145 of the 2011 Act and in carrying out my examina1on, I have followed all the applicable Direc1ons given by the Charity Commission under sec1on 145(5)(b) of the Act.
Independent examiner's statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in sec1on 145 of the 2011 Act. I confirm that I am qualified to undertake the examina1on because I am a member of the Associa1on of Accoun1ng Technicians (MAAT) which is one of the listed bodies.
with the examina1on giving me cause to believe that in any material respect:
-
accoun1ng records were not kept in respect of the Charity as required by sec1on 130 of the Act, or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Chari1es (Accounts and Reports) Regula1ons 2008 other than any requirement that the accounts give a 'true and fair view which is not a maRer considered as part of an independent examina1on.
I have no concerns and have come across no other maRers in connec1on with the examina1on to which aRen1on should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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SIGN
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Maria Taylor MAAT, ATT Maria Taylor Accountancy Services 5 Coxwold View Wetherby West Yorkshire LS22 7PU Date: 8 December 2025
HEADINGTON BAPTIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
| Unrestricted Funds Note £ Income from: Donations and legacies 2 229,567 Investments 3 Charitable activities 4 18,113 Other income 5 3,589 Total income 251,269 Expenditure on: Charitable activities 6 184,592 Total expenditure 184,592 Net income/(expenditure) 66,677 Transfers between funds 15 -39,872 Net movement in funds 26,805 Reconciliation of funds: Total funds brought forward 1,274,091 Total funds carried forward 1,300,896 |
Designated Funds £ 53,149 5,161 1,030 47,236 106,576 109,599 109,599 -3,023 39,872 36,849 304,476 341,325 |
Total 2025 £ 282,716 5,161 19,143 50,825 357,845 294,191 294,191 63,654 0 63,654 1,578,567 1,642,221 |
Total 2024 £ 269,528 2,568 14,949 44,226 |
|---|---|---|---|
| 331,271 | |||
| 328,873 | |||
| 328,873 | |||
| 2,398 0 |
|||
| 2,398 1,576,169 |
|||
| 1,578,567 |
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HEADINGTON BAPTIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025
| Note Fixed Assets Tangible Assets 11 Current Assets Debtors 12 Cash at bank and in hand Current liabilities Creditors:amounts falling due in one year 13 Net current assets less current liabilities Total assets less current liabilities Creditors:amounts falling due after more than one year 14 Total net assets less liabilities Funds of the charity Unrestricted funds Designated _Barton Fund 15 Designated _Manse Fund 15 |
Unrestricted Funds £ 1,161,523 |
Designated Total Total Funds 2025 2024 £ £ £ 580,000 1,741,523 1,773,980 |
|---|---|---|
| 1,161,523 3,777 135,996 |
580,000 1,741,523 1,773,980 905 4,682 3,410 179,251 315,247 237,449 |
|
| 139,773 400 |
180,156 319,929 240,859 244,888 245,288 256,588 |
|
| 400 139,373 1,300,896 |
244,888 245,288 256,588 -64,732 74,641 -15,729 515,268 1,816,164 1,758,251 |
|
| 173,943 173,943 179,684 |
||
| 1,300,896 | 341,325 1,642,221 1,578,567 |
|
| 1,300,896 | 1,300,896 1,274,091 45,890 45,890 29,637 295,435 295,435 274,839 |
|
| 1,300,896 | 341,325 1,642,221 1,578,567 |
The financial statements were approved by the Trustees on 11th December 2025 and were signed on their behalf by:
David Scott
David Scott Church Treasurer
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
1. Accounting Policies
Basis of preparing the financial statements
Headington Baptist Church is a registered charity, no. 1131272 and constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) , the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention.
The significant accounting policies applied in the preparation of these financial statements are set out below. The policies have been consistently applied in all years presented unless otherwise stated.
Income recognition
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
Donations
Donations are accounted for gross when received. Fixed assets gifts in kind are recognised when receivable and are included at fair value.
Legacies
Legacies are accounted for when probate has been completed, the amount of the legacy can be reliably quantified and the conditions of the legacy are within the control of the church.
Investment income
The investment income of the Church is interest on cash accounts and Baptist Union deposits, and is included in the accounts in the year in which it is receivable.
Expenditure recognition
All expenditure is accounted for on an accruals basis. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Cost of raising funds
The Church does not make formal appeals for funds, and expenditure on these items is therefore not material. Transaction fees on donations are included in gross gifts and listed as costs.
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
Grants payable
The Church makes grants to other organisations whose charitable objects complement its work. They are accounted for when the recipient has been notified of the grant and payment is unconditional.
Support Cost
Support costs are those that assist the work of the church but do not directly represent charitable activities and include office costs and goverance costs. Most of the management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service.
Fixed Assets
Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £2,000. They are initially recognised at cost, or for donated assets, at a reasonable estimate of their value on receipt. The Church buildings and manses are shown at historical cost.
Depreciation
Depreciation is provided on all fixed assets, other than freehold land, to write off the cost on a straight-line basis over the expected useful life, at the following rates:
Freehold land_Nil
Manse_Nil Church buildings_ 2% of original cost Furniture and fittings_ 10% of original cost Computers and equipment_33% of original cost
Funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for specific purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Employee Benefits
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held seperately from the charity in an independently administered fund.
Prior to 2012 pension provision was made through multi-employer defined benefit pension plans. Where it is not possible for the charity to obtain sufficient information to enable it to account for a plan as a defined benefit plan, it accounts for the plan as a defined contribution plan.
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
2. Donations and legacies
| Donations and Legacies Offerings Tax refunds Gifts in respect of 2nd manse Tax refund in respect of 2nd manse BCC offerings & gifts BCC tax refunds Total 3. Investment Income Investment Income Bank interest 4. Charitable Activities Income Charitable Activities Income Establishment Activities Youth events 5. Other Income Other Income Miscellaneous sundry income Funds received for specific activities BCC additional income BCC Grants fom SCBA & CEF BCC funds received for specific activities Income relating to superdads activity Lauderdale Grant |
Unrestricted Designated Total Total Funds Funds 2025 2024 £ £ £ £ 194,065 194,065 170,281 35,502 35,502 36,313 20,503 20,503 20,924 4,613 4,613 4,790 24,467 24,467 32,234 3,566 3,566 4,986 |
|---|---|
| 229,567 53,149 282,716 269,528 |
|
| Unrestricted Designated Total Total Funds Funds 2,025 2,024 £ £ £ £ 5,161 5,161 2,568 |
|
| 0 5,161 5,161 2,568 |
|
| Unrestricted Designated Total Total Funds Funds 2,025 2,024 £ £ £ £ 9,334 9,334 2,975 6,084 1,030 7,114 8,984 2,695 2,695 2,990 |
|
| 18,113 1,030 19,143 14,949 |
|
| Unrestricted Designated Total Total Funds Funds 2,025 2,024 £ £ £ £ 3,589 3,589 309 4,410 4,740 4,740 2,061 35,396 35,396 27,424 10,000 22 7,100 7,100 |
|
| 3,589 47,236 50,825 44,226 |
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
6. Charitable Activities Expenditure
| Charitable Activities Expenditure Ministry and mission Establishment Total 7. Expenditure Expenditure Ministry and Mission Establishment Cost of raising funds 8. Grants Payable BUGB Home Mission BMS World Mission Interserve (Vokuhls) Wycliffe Bible Translators CMS CAP Friends International Flatmans Safe Families Church Community Action Love Barton Other small grants |
Unrestricted Funds £ 150,452 34,140 184,592 Direct Charitable Expenditure £ 220,148 34,140 168 254,456 Unrestricted Funds £ 5,520 3,546 3,336 9,348 1,274 2,448 4,884 1,200 1,000 0 0 500 33,056 |
Designated Funds £ 109,599 0 109,599 Grants Payable £ 38,056 38,056 Designated Funds £ 5,000 5,000 |
Total 2025 £ 260,051 34,140 294,191 Total 2025 £ 258,204 34,140 168 292,512 Total 2025 £ 5,520 3,546 3,336 9,348 1,274 2,448 4,884 1,200 1,000 5,000 0 500 38,056 |
Total 2024 £ 283,253 45,620 |
|---|---|---|---|---|
| 328,873 | ||||
| Total 2024 £ 5,888 7,015 9,451 1,274 2,407 4,803 1,000 5,000 1,100 2,322 |
||||
| 40,260 |
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
9. Net income/(expenditure) for the year
| This is stated after charging:- Independent examiners' remuneration |
2025 £ 400 |
|---|---|
10. Staff costs and Trustees expenses
| 10. Staff costs and Trustees expenses | |
|---|---|
| Gross wages & ministerial expenses Employers NIC Employers Pension The average number of employees during the year was |
2025 £ 103,566 7,634 7,779 |
| 118,979 | |
| 2025 4 |
No employee received total emoluments in excess of £60,000 during the year.
The HBC Ministers are amongst the church's trustees in accordance with the Trust deed and received remuneration of £35,490pa each and other benefits in respect of their services as Minister, including the provision of manse accommodation owned by the church.
The Barton Minister acts as one of the church's trustees in accordance with the Trust deed and received remuneration of £29,575pa and other benefits in respect of his services as Minister, including the provision of manse accommodation rented by the church.
No Trustees were reimbursed in respect of expenses incurred as Trustees.
The Church pays pension contributions for its Ministers to the Baptist Ministers Pension Trust Limited, which is is a final salary defined benefit scheme, which is not contracted out of the State second pension. The scheme is a multi-employer scheme and it is not possible to identify the assets and liabilities of the scheme which are attributable to the church. Therefore, in accordance with FRS102 Section 28, the scheme is accounted for as a defined contribution scheme.
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
11. Tangible Fixed Assets
| Church Manse Tangible Fixed Assets Premises Cost £ £ 01-Apr-24 1,622,825 58,000 Additions 0 0 Disposals 0 0 31-Mar-25 1,622,825 58,000 Depreciation 01-Apr-24 486,845 0 Charge for the year 32,457 0 On disposals 0 0 31-Mar-25 519,302 0 Net book value 01-Apr-24 1,135,980 58,000 31-Mar-25 1,103,523 58,000 All of the fixed assets are used for direct charitable purposes. 12. Debtors Unrestricted Designated Funds Funds £ £ Gift Aid _General 3,777 0 Gift Aid _Barton 0 510 Gift Aid _Manse 0 395 3,777 905 13. Creditors: amounts falling due within one year Unrestricted Designated Funds Funds £ £ Members' loans 0 217,900 BU Corporation Loan 0 9,983 Oxford City Council 0 7,505 Lauderdale Grant 0 7,000 Z04 Darren James 2,500 Independent examiners' remuneration 400 0 400 244,888 14. Creditors: amounts falling due after more than one year Unrestricted Designated Funds Funds £ £ BU Corporation Loan 0 173,943 |
2nd Manse £ 580,000 0 0 580,000 0 0 0 0 580,000 580,000 Total 2025 £ 3,777 510 395 4,682 Total 2025 £ 217,900 9,983 7,505 7,000 2,500 400 245,288 Total 2025 £ 173,943 |
Total £ 2,260,825 0 0 |
|---|---|---|
| 2,260,825 | ||
| 486,845 32,457 0 |
||
| 519,302 | ||
| 1,773,980 | ||
| 1,741,523 | ||
| Total 2024 £ 2,783 250 377 |
||
| 3,410 | ||
| Total 2024 £ 231,600 9,983 7,505 7,100 400 |
||
| 256,588 | ||
| Total 2024 £ 179,684 |
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
15. Designated Funds
| 15. Designated Funds | |
|---|---|
| Designated Funds Barton Fund Second Manse Fund 31-Mar-25 |
01-Apr-24 Incoming Resources Transfers 31-Mar-25 Resources Expended £ £ £ £ £ 29,637 76,301 94,920 34,872 45,890 274,839 30,275 14,679 5,000 295,435 |
| 304,476 106,576 109,599 39,872 341,325 |
The designated funds are for the following purposes:Barton Fund is for the work of Barton Community Church. Second Manse Fund for the purchase of the second manse.
16. Pensions
The Church is a participating employer of the Baptist Pension Scheme ('the scheme'), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the Employer and the other participating employers.
The Scheme, previously the Baptist Ministers' Pension Fund, started in 1925 but was closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income.
From January 2012, pension provision is made through the Defined Contribution (DC) Scheme. Members pay 8% of their Pensionable Income and employers pay 6% of members' Pensionable Income into individual pension accounts operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long-term incapacity. The income protection policy has been issued by the Baptist Union of Great Britain with Aviva Limited.
The Scheme is considered to be a mult-employer scheme as described in Section 28 of FRS102. Because it is not possible to attribute the Scheme's assets and liabilities to specific employers, the scheme is accounted for as if the Scheme were a defined contribution scheme.
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HEADINGTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025
17. Related Charities
The custodian Trustee of the church is the Baptist Union Corporation Limited, charity number 249635, which is controlled by the Baptist Union Council. The church is also a member of the Baptist Union of Great Britain, and the Southern Counties Baptist Association.
The church is in receipt of a loan from the Baptist Union Corporation as set out in note 13 & 14. The church received a grant from the Baptist Union Home Mission Scheme as set out in note 5 The church made a donation to the Baptist Union Home Mission Scheme as set out in note 8 The church is a member of the Evangelical Alliance (UK).
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