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2025-12-31-accounts

HAYWARDS HEATH BAPTIST CHURCH

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

CHARITY REGISTRATION No: 1131365

Page 1

HAYWARDS HEATH BAPTIST CHURCH

CONTENTS

Page 3 Legal and administrative information Page 4 Report of the trustees Page 9 Independent examiner's report on the accounts Page 10 Statement of financial activities Page 11 Balance sheet

Pages 12 to 23 Notes to the financial statements

Page 2

HAYWARDS HEATH BAPTIST CHURCH

LEGAL AND ADMINISTRATIVE INFORMATION

START OF THE FINANCIAL YEAR 1 January 2025 END OF THE FINANCIAL YEAR 31 December 2025 CUSTODIAN TRUSTEE The Baptist Union Corporation Limited CUSTODIAN TRUSTEE ADDRESS PO Box 44 129, Broadway, Didcot Oxfordshire OX11 8RT

CHURCH LEADERSHIP:

MINISTER Dan Tyler OTHER TRUSTEES D Ruddock (Secretary) J Perrett (Treasurer) J Batchelor D Thomas D Kirby S Akuoni (Appointed 1st May 2025) R Biersteker (Resigned 14th January 2025) F Mclachlan (resigned 27th November 2025) A Thompson (Resigned 1st May 2025)

REGISTERED CHARITY Registration number 1131365 PURPOSE The church exists to advance the Christian faith according to the principles of the Baptist denomination and to serve the local community through its work and witness. It may also advance education and carry out other charitable purposes in the UK and other parts of the world.

ADDRESS

PRIMARY BANKER

Sussex Road Haywards Heath West Sussex RH16 4DZ CAF Bank plc 25 Kings Hill Avenue West Malling Kent, ME19 4JQ

INDEPENDENT EXAMINER

Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South Chichester PO20 7EG

Page 3

HAYWARDS HEATH BAPTIST CHURCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their report and the audited financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of the Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing Statement of the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014 (as amended by Update Bulletin 1 published on 2 February 2016).

Objectives and activities for the public benefit

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.

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. These activities may include but are not restricted to:

The charity acknowledges its requirements to demonstrate clearly that it must have charitable purposes or 'aims' that are for the public benefit. Details of how the charity has achieved this are provided in the review of activities below.

The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

(continued)

Page 4

HAYWARDS HEATH BAPTIST CHURCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

Review of activities in 2025

In 2025, the church text of the year was from Isaiah 60:1: “Arise, shine, for your light has come, and the glory of the Lord rises upon you.” This theme shaped the life of the church as we sought to reflect Christ’s light in our community through worship, outreach, and discipleship.

The year saw continued encouragement in spiritual growth and engagement. A “Bible in One Year” initiative connected over 50 participants through a shared WhatsApp & other community groups, with many completing the programme for the first time. Teaching and preaching included a wide range of sermon series, such as ‘What About?’ addressing key contemporary issues including science, climate change, poverty and mental health, alongside teaching on the ‘Birth of the Church’ in Acts, Haggai, an Advent series from Hebrews, and a ‘Life Together’ series exploring the newly updated church members’ covenant.

We were delighted to celebrate five baptisms during the year, including a service in February and another in July, as individuals publicly declared their faith in Jesus Christ.

Our commitment to outreach continued through Alpha courses run twice during the year, providing space for people to explore faith in an open and welcoming environment.

Community engagement remained central to church life. Hope Café continued to operate weekly as a place of welcome, fellowship, and creativity, with the Art Club meeting regularly.

Several new initiatives supported wellbeing and discipleship. The Sanctuary Course explored mental health and faith, while prayer ministry training and a dedicated prayer ministry group were established to deepen pastoral support.

The church hosted and participated in a variety of events throughout the year, including Gather25 (a global prayer initiative), newcomer lunches, a church family lunch, and a full summer programme of social activities such as a beach day, BBQ, picnic, walks and attending the Big Church Festival. The church also took part Haywards Heath Town Day, engaging with the wider community.

Seasonal events remained an important part of church life. These included Easter services, Easter and Summer Family Fun events, harvest and mission gatherings, and a wide range of Christmas activities such as wreath-making, carol services, a nativity Café Church, and a Christmas family craft morning.

Our work with children, young people, and families continued to grow, with family-focused events during school holidays and regular youth and children’s ministry activities.

(continued)

Page 5

HAYWARDS HEATH BAPTIST CHURCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

Review of activities in 2025 (continued)

Groups for different ages and stages continued to thrive. The men’s and women’s groups held social and community gatherings, while “Options” provided a varied programme for older members including visiting speakers, music, and fellowship.

The church also strengthened its focus on inclusion. In partnership with WAVE (We’re All Valued Equally), a new accessible church initiative was launched with a service to support those who find it difficult to access mainstream services.

Mission and charitable support remained a key priority. The church continued partnerships with BMS World Mission, Amigos in Uganda, Open Doors and other mission partners, and supported local initiatives including the Bentswood Hub, Foodbank, and organisations serving vulnerable people. The church also explored new partnerships, including launching work with Transforming Lives for Good (TLG) in partnership with Oathall Community College.

During the year, the church concluded its partnership with Kings Church hosting The Feast community meal initiative.

The church community also shared in times of sadness, including the passing of members of church family and continued to offer pastoral care and support to those in need, including through the Fellowship Fund

(continued)

Page 6

HAYWARDS HEATH BAPTIST CHURCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

Ministry

2025 was the first full year of ministry under Pastor Dan Tyler, and we are grateful for his thoughtful leadership, vision, and pastoral care as the church continues into a new season.

The ministry of the church has been enriched by the contributions of many members who serve in a wide range of roles. Opportunities for prayer, discipleship, and worship have continued both in person and, where needed, online.

The church continues to be supported by a part-time Children and Families Worker, enabling ongoing development of work among families and young people. The Church Administrator continues to provide vital support to the leadership and the smooth running of church activities, as well as being a welcoming presence to the community.

During the year, the church also explored future staffing needs, including recruiting and appointing a part time CAP (Christian’s Against Poverty) Ministry Coordinator role to start in 2026 to establish a Haywards Heath CAP Debt Centre.

Governance

The church is governed by its constitution.

The minister and deacons serve as trustees, providing spiritual leadership, pastoral oversight, and administration. Trustees are elected by the church membership in accordance with the constitution.

The trustees meet regularly for prayer and for business, addressing matters including pastoral care, ministry development, safeguarding, finance, premises, and governance.

No remuneration is paid to Trustees for their role as Trustees.

(continued)

Page 7

HAYWARDS HEATH BAPTIST CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

Financial Review

The trustees continue to monitor financial and operational risks through a regularly reviewed risk register. A key ongoing priority remains reaching and engaging younger generations, with continued focus on outreach, families, and youth ministry.

Total income for the year was £234,601 (2024: £266,890). The church was also fortunate to receive donations this year of £212,406 (2024: £243,759). Total expenditure for the year was £216,581 (2024: £203,681). Total funds at the balance sheet date were £2,388,339 (2024: £2,370,319).

The trustees consider the charity to be a viable going concern.

Total income dropped compared to 2024 due to a generous gift day held in March 2024 to support the paying off the Bruce Close manse mortgage. Expenditure rose in 2025 with the church having 3 paid staff for the whole of the year with the appointment of our lead minister mid-way through 2024.

The trustees have considered the level of reserves they wish to retain appropriate to the size of the church, its needs and financial commitments. The trustees' objective is to ensure there are sufficient resources for the church to meet its financial commitments in the event of a temporary shortfall in income or unexpected expenditure. This will continue to be reviewed considering the prevailing financial circumstances.

The trustees remain satisfied that the church is a going concern and that appropriate reserves are maintained to meet financial commitments and manage unforeseen circumstances.

The trustees continue to review reserves policy to ensure sufficient resources are available to sustain ministry and mission.

Risk management

The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Fund Raising Policy

The church receives donations from the congregation and members through weekly offerings, specific appeals and one off donations.

Due to the limited nature of the fundraising activities currently undertaken, the church does not formally monitor compliance with the Code of Fundraising Practice. The church does not consider that any of its fundraising activities constitute unreasonable intrusion on a person's privacy, unreasonably persistent approaches or undue pressure to give and has not received any complaints in respect of this during the year. Requests are only made to those who are already members and supporters of the church and people can unsubscribe at anytime. The church does not work with any commercial participators or professional fundraisers.

Approved by the trustees on 9th June 2026 and signed on their behalf by:

David Ruddock, Church Secretary

SIGN

Page 8

HAYWARDS HEATH BAPTIST CHURCH

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HAYWARDS HEATH BAPTIST CHURCH

I report to the trustees on my examination of the charity for the year ended 31 December 2025 which are set out on pages 10 to 23.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Independent Examiner

K Gomes FCIE MAAT Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

23.6.26 Date:

Page 9

HAYWARDS HEATH BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
INCOME
Donations, legacies and Grants
2a
Income from charitable activities
2b
Income from investments
2c
Other income
2d
TOTAL INCOME
EXPENDITURE
Charitable expenditure:
Grants payable in furtherance of
the charity's objects
3a
Direct costs of activities in furtherance
of the charity's objects
3b
Support costs
3c
Expenses for managing and
administering the charity
3d
TOTAL EXPENDITURE
NET INCOME / EXPENDITURE
Net transfer between funds
9
Net movement in funds
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Restricted
Total
Total
funds
funds
2025
2024
2025
2025
£
£
£
£
209,029
3,377
212,406
243,759
6,952
-
6,952
5,726
1,320
-
1,320
2,727
13,923
-
13,923
14,678
231,225
3,377
234,601
266,890
19,823
3,194
23,017
20,554
116,330
-
116,330
98,469
25,873
-
25,873
33,004
51,476
-
51,476
51,654
213,501
3,194
216,695
203,681
17,723
183
17,906
63,209
-
-
-
-
17,723
183
17,906
63,209
2,368,402
1,917
2,370,319
2,307,110
2,386,125
2,100
2,388,225
2,370,319

Movements on all reserves and all recognised gains and losses are shown above. All the charity's operations are classed as continuing.

The notes on pages 12 to 23 form part of these financial statements.

Page 10

HAYWARDS HEATH BAPTIST CHURCH

BALANCE SHEET AS AT 31 DECEMBER 2025

Notes
Fixed assets
Tangible assets
4
Current assets
Debtors
6
Cash at bank and in hand
5
Creditors: amounts falling due
within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
Creditors: amounts falling due
in more than one year
8
NET ASSETS
CAPITAL AND RESERVES
Income funds:
Unrestricted funds
Restricted funds
9
Designated funds
10		 31 December
2025
31 December
2024
£
£
£
£
2,281,322
2,307,829
5,938
7,562
108,164
75,363
114,102
82,925
(7,200)
(20,436)
106,902
62,490
2,388,225
2,370,319
-
-
2,388,225
2,370,319
31 December
2025
31 December
2024
2,382,554
2,368,402
2,100
1,917
3,572
-
2,388,225
2,370,319

Approved by the trustees on 9th June 2026 and signed on their behalf by: SIGN

David Ruddock Church Secretary

The notes on pages 12 to 23 form part of these financial statements.

Page 11

HAYWARDS HEATH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

General information

Haywards Heath Baptist Church is an unincorporated charity limited by guarantee and registered in England and Wales. The registered address and charity number of the charity can be found in the legal and administrative information page.

a) Basis of preparation

The financial statements have been prepared on the historical cost basis of accounting in accordance with the Charities Act 2011 and in accordance with applicable accounting standards.

The financial statements have been prepared to give a "true and fair" view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a "true and fair" view. This departure has involved following the Charities SORP (FRS 102) updated in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Haywards Heath Baptist Church meets the definition of a public benefit entity under FRS 102. The financial statements are prepared in Sterling (£) and rounded to the nearest £1. A summary of the significant accounting policies is set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b) Donations

Donations are accounted for gross when received.

c) Legacies

Legacies are accounted for when their receipt is probable and can be properly quantified.

d) Investment income

Investment income is included in the accounts in the year it is receivable.

e) Fund raising and publicity costs

The church does not make formal appeals for funds; expenditure on these items is therefore not material.

f) Grants payable

The church makes grants to other organisations whose charitable objects complement its work. They are accounted for in the year in which they are paid as no legal or constructive obligation arises prior to this.

g) Costs of charitable activities

These are the costs incurred on running the charity's operations. They include the direct costs of the ministry and organisations as well as the premises support costs and the administration costs. Expenditure is shown inclusive of VAT.

h) Governance costs

This represents direct expenditure on the governance of the church. 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 volunteers for their service.

Page 12

HAYWARDS HEATH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

1. ACCOUNTING POLICIES (continued)

i) Fixed assets

The church and manse premises are included in the balance sheet at cost. Furniture in the church premises is included at cost or net realisable value.

j) Depreciation

Depreciation has not historically been charged on church or manse premises because, in the opinion of the trustees, the residual value of the asset is not less than the original cost price. Following the completion of the new church building, the cost less the land will be depreciated over the estimated useful life of 50 years

Depreciation on other fixed assets is calculated to write off the cost on a straight line basis over their expected useful life at the following rates: Computers 25% Equipment 10%

k) Fund Accounting

General funds are unrestricted funds which 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.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

l) Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to continue as a going concern.

m) Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 13

HAYWARDS HEATH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

n) 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 payments 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 separately 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.

Where the plan is in deficit and where the charity has agreed, with the plan, to participate in a deficit funding arrangement, the charity recognises a liability for this obligation. The amount recognised is the net present value of the contributions payable under the agreement that relate to the deficit. The unwinding of the discount is recognised as a finance cost and any other change in the measurement of this liability is expensed to the Statement of Financial Activities

Page 14

HAYWARDS HEATH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

2 INCOME
a) Donations and legacies
Donations & Offerings
Income tax recovered
Grants
2024 fund split
b) Income from charitable activities
Organisations:
Chatterbox
Youth Groups
Ignite
Hope Café
Options
2024 fund split
c) Income from investments
Interest
2024 fund split
d) Other income
Rental
2024 fund split		 Unrestricted
Restricted
Total
Total
funds
funds
2025
2024
£
£
£
£
172,541
3,377
175,918
203,186
36,488
-
36,488
40,573
-
-
209,029
3,377
212,406
243,759
240,857
2,902
243,759
2,121
-
2,121
768
621
-
621
705
577
-
577
-
1,796
-
1,796
1,530
1,838
-
1,838
2,724
6,952
-
6,952
5,726
5,726
-
5,726
1,320
-
1,320
2,727
1,320
-
1,320
2,727
2,727
-
2,727
13,923
-
13,923
14,678
-
-
-
13,923
-
13,923
14,678
14,678
-
14,678

Page 15

HAYWARDS HEATH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

3 EXPENSES
a) Grants payable in furtherance of
the charity's objects
Given to other causes:
Amigos International
BMS World Mission
BU Home Mission
Interserve (Cathy Hine)
Open Doors
Other
Gifts from fellowship fund
2024 fund split
b) Costs of activities in furtherance of
the charity's objects
Ministry:
Ministers' stipends and other salaries
Pension contributions payable
Pension deficit adjustment
Travel
Telephone
Manse expenses & Maintenance
Other ministry
Property/ Refurbishment costs
Organisations:
Chatterbox
Youth Groups
Ignite
Hope Café
Options
2024 fund split		 Unrestricted
Restricted
Total
Total
funds
funds
2025
2024
£
£
£
£
3,791
3,791
1,560
6,528
6,528
7,257
6,000
6,000
6,000
2,004
2,004
2,002
1,500
1,500
-
-
-
1,985
3,194
3,194
1,750
19,823
3,194
23,017
20,554
18,804
1,750
20,554
73,555
-
73,555
59,811
8,034
-
8,034
6,092
-
-
-
10
698
-
698
9,388
-
-
-
363
9,449
-
9,449
3,417
8,823
-
8,823
3,116
10,259
-
10,259
10,214
1,365
-
1,365
786
759
-
759
1,567
480
-
480
-
1,789
-
1,789
1,384
1,120
-
1,120
2,320
116,330
-
116,330
98,469
98,469
-
98,469

Manse rent expenses were incurred in order to provide a suitable ministers' manse.

Page 16

HAYWARDS HEATH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

3 EXPENSES (continued)
c) Support costs
Premises:
Gas / Electricity
Water
Insurance
Telephone/internet
Cleaning, maintenance and repairs
2024 fund split
d) Expenses for managing and
administering the charity
Administration:
Office Expenses
Delegates and subscriptions
Catering
Church material
Publicity
Copyright licence
Sundry equipment
Depreciation
Professional fees
Independent examination fee
Miscellaneous
Finance costs:
Mortgage interest
Bank Charges
2024 fund split		 Unrestricted
Restricted
Total
Total
funds
funds
2025
2024
£
£
£
£
6,735
-
6,735
8,448
2,322
-
2,322
1,294
4,442
-
4,442
4,297
1,225
-
1,225
1,353
11,150
-
11,150
17,613
25,873
-
25,873
33,004
33,004
-
33,004
2,900
-
2,900
398
2,113
-
2,113
6,193
3,136
-
3,136
2,964
-
-
-
649
692
-
692
314
1,581
-
1,581
1,731
-
-
-
3,424
30,493
-
30,493
29,662
2,643
-
2,643
831
1,673
-
1,673
1,200
6,175
-
6,175
1,924
-
-
-
-
2,244
70
-
70
120
51,476
-
51,476
51,654
51,654
-
51,654

All church expenses are in support of its activities as a whole and it is not appropriate to relate them to any particular category of income.

Page 17

HAYWARDS HEATH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

4 TANGIBLE FIXED ASSETS

Cost
01-Jan-25
Additions
Disposals
Cost at
31-Dec-25
Depreciation
01-Jan-25
Charge
Depreciation at
31-Dec-25
Net book value
31-Dec-25
Net book value
31-Dec-24		 Buildings
Equipment
Total
£
£
£
2,466,229
154,477
2,620,706
-
3,986
3,986
-
-
-
2,466,229
158,463
2,624,692
170,100
142,777
312,877
28,350
2,143
30,493
198,450
144,920
343,370
2,267,779
13,543
2,281,322
2,296,129
11,700
2,307,829

The church is the beneficial owner of freehold properties in Haywards Heath, the church in Sussex Road, 9 Sussex Road & the manse that was acquired in January 2024. The church uses the combined site in Sussex Road for its work and ministry in the local community. All three properties are held in trust on behalf of the church by The Baptist Union Corporation Limited.

The church has no annual commitments under non-cancelling operating leases.

5 CASH AT BANK AND IN HAND
Bank accounts
BU Corporation Deposit accounts
Cash float
Organisations
6 DEBTORS AND PREPAYMENTS
Tax recoverable
Prepayments and accrued income		 31 December
2025
£
47,770
56,672
150
3,572
108,164
31 December
2025
£
2,946
2,992
5,938		 31 December
2024
£
47,079
26,002
150
2,132
75,363
31 December
2024
£
2,797
4,766
7,562

Page 18

HAYWARDS HEATH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

7 CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR
Accruals
Other creditors
Baptist Union Corporation
8 CREDITORS: AMOUNTS FALLING DUE
IN MORE THAN ONE YEAR
Baptist Union Corporation		 31 December
2025
£
1,200
6,000
-
7,200
31 December
2025
£
-
-		 31 December
2024
£
4,436
16,000
-
20,436
31 December
2024
£
-
-

8a LOANS

Baptist Union Corporation

Page 19

HAYWARDS HEATH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

9 RESTRICTED FUNDS

Balance at 1 January 2025
Income:
Donations & Grants
Tax recovered
Interest
Total income
Transfer from general fund
Sub total
Expenditure
Balance at 31 December 2025		 Total
Fellowship
restricted
£
£
1,917
1,917
3,377
3,377
-
-
-
3,377
3,377
-
-
5,294
5,294
3,194
3,194
2,100
2,100

Fellowship fund

Gifts for this fund are to assist any church member or regular attender who is in short-term financial need. Disbursements from this fund are made at the discretion of the members appointed from time to time for this purpose by the church meeting.

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HAYWARDS HEATH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

10 ORGANISATIONS (DESIGNATED FUNDS)

Chatterbox
Youth Groups
Ignite
Hope Café
Options
ANALYSIS OF NET ASSETS BY FUND
Fixed assets and investments
Monetary assets
Liabilities (due in more than one year)		 At 1 January
2025
Income
Expenditure
At 31
December
2025
£
£
£
£
895
2,121
1,365
1,651
386
621
759
249
-
577
480
97
146
1,796
1,789
153
704
1,838
1,120
1,422
2,132
6,952
5,512
3,572
Unrestricted
Restricted
31 December
2025
31-Dec-24
funds
funds
Total
Total
£
£
£
£
2,281,322
-
2,281,322
2,307,829
101,232
2,100
106,903
62,491
-
-
-
-
2,382,554
2,100
2,388,225
2,370,319

11 ANALYSIS OF NET ASSETS BY FUND

12 RELATED PARTIES

The custodian trustee of the church is The Baptist Union Corporation Limited which is a registered charity (no. 249635) and which is controlled by the Baptist Union Council. The church is also a member of the Baptist Union of Great Britain and the South Eastern Baptist Association. The Home Mission Fund is the principal working fund of that Union.

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HAYWARDS HEATH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

13 PAYMENTS TO TRUSTEES AND MINISTERS

Trustees

The Church made donations to the Baptist Union Home Mission Fund as set out in note 3a.

The following trustees were reimbursed for expenditure incurred on behalf of the church.

J Batchelor £ -
D Kirby £ 299
D Ruddock £ 3,218
D Thomas £ 1,826
Ministers
The following payments were made to ministers:
Stipend
Expenses and travel		 2025
£
7,741
5,834
13,575		 2024
£
4,440
11,432
15,872

The stipend figures shown above are not in addition to those in note 14 (Staff costs and numbers)

The church uses a payroll service provided by West of England Baptist Association to operate a PAYE scheme in respect of staff costs. The church paid into a pension scheme on behalf of its ministers and also paid certain manse costs.

No other payments were made to ministers or any persons connected with them during this financial period. No other material transaction took place between the charity and a minister or any person connected with them.

14 STAFF COSTS AND NUMBERS
Gross salaries
Employer's national insurance costs
Employment allowance
Employer's pension contributions payable		 2025
£
72,595
8,480
(7,520)
8,034
81,589		 2024
£
59,811
4,907
-
6,102
70,820

The staff costs above are included within note 3b.

The charity employed three people during the year as follows.

No. No. Activities in furtherance of the charity's objects 3 3

There were no employees who received employee benefits of more than £60,000 in either year.

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HAYWARDS HEATH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

15 PENSIONS

The church is a participating employer within the Defined Benefit section of the Baptist Pension scheme and has been making ongoing deficit payments of £1 per month to cover the costs of past service of its staff withing the scheme. The church understands that it would have cost £48,500 to settle its statutory obligations to the scheme at the year end. The church has no plan to leave the scheme and expects to continue to make payments to the scheme in line with the recovery plan.

Page 23