OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← New North Road Baptist Church, Huddersfield

2024-12-31-accounts

Contents

Contents Contents
Trustees report for 2024 ......................................................................................................................... 1
1. Aims and Purposes .......................................................................................................................... 1
2. Affiliations ....................................................................................................................................... 1
3. Governance, management, and safeguarding ................................................................................ 1
4. Worship ........................................................................................................................................... 2
5. The building. .................................................................................................................................... 5
6. Membership .................................................................................................................................... 7
7. Officers and Trustees ...................................................................................................................... 7
8. ANNUAL FINANCIAL REPORT OF THE TRUSTEES ............................................................................. 8
1.
Financial Review .................................................................................................................... 8
2.
Reserves ................................................................................................................................. 8
3.
Trustees’ responsibilities statement ..................................................................................... 8
4.
STATEMENT OF FINANCIAL ACTIVITIES ................................................................................. 9
5.
BALANCE SHEET ................................................................................................................... 10
6.
NOTES TO THE FINANCIAL STATEMENTS............................................................................. 11
9. INDEPENDENT EXAMINER’S REPORT ............................................................................................ 24

Trustees report for 2024

1. Aims and Purposes

The Trustees (Minister, Church Officers & Deacons) of New North Road Baptist Church Huddersfield work together to promote the mission of the Church – to worship God and to promote the Christian gospel through evangelistic, pastoral, social and ecumenical activities. The Trustees are also responsible for the maintenance of the church building and for the manse at 16 Heaton Road, Gledholt, Huddersfield, HD1 4HX.

We are a church with a heart for people in the heart of Huddersfield.

2. Affiliations

New North Road Baptist Church, Huddersfield is part of the Yorkshire Baptist Association and the Baptist Union of Great Britain. We send delegates to the YBA and BU Assemblies and support the initiatives of BMS World Mission.

The church has continued to connect with neighbouring churches through Hope Huddersfield and Churches Together in Huddersfield Town Centre

3. Governance, management, and safeguarding

The deacons, officer and minister form a team responsible for the oversight and management of the church. The responsibilities of the secretary are shared between the deacons, and we have an excellent acting treasurer.

There is an annual election of Deacons each year. Each deacon serves for a 3-year term being eligible to stand for a second 3-year term on re-election, before being required to stand down for a minimum of 1 year.

In addition to the monthly deacons meeting there are some committees that meet and assist the deacons in their work including a finance and property meeting.

The strength of the diaconate is found in what they do together, but this year we record a particular word of thanks to our acting treasurer Mr David Carrins and to our retiring deacon Ingrid Daley for her outstanding contribution to the work of the diaconate.

The church has an established safeguarding policy which is overseen by the Diaconate and reviewed at our AGM. A dedicated Safeguarding Team is led by Myrna Moore together with Sandra Coulthard, Leila Hanson and Patricia Taylor meet together and is available to deal with any safeguarding issues that may arise.

The Church meeting forms the governing body of the church. This is open to every member of the church, and it is here the members look to find a common mind as they seek ‘the mind of Christ’ and make the big decisions about the overall life and direction of the church.

Many people volunteer and make their gifts available, demonstrating kindness, good will and remarkable generosity, some in very public ways and some more quietly, some in more formal ways and some through the informal networks of the church. All make the life of New North Road Baptist Church possible.

The trustees want to express our very real gratitude and thanksgiving to everyone who does this.

The church also employs a professional cleaner, Mr Maxwell Orafu, for five mornings each week. He does a very good and thorough job..

1 | P a g e

4. Worship

Worship continues to be at the heart of the life of New North Road Baptist Church. Although patterns of attendance have changed over the years because of employment, family commitments and we typically welcome between seventy and eighty people each Sunday to share in the worship of God. Opportunities to share ‘family news’ which has included some moving testimonies is a regular feature of the services. Mrs Mary Whalley and Mr Stephen Rothera have continued to play the keyboard for us, and Patricia Taylor has also led the way in offering gifts of song together with others who help lead song every week. Mr Dave Carrins, supported by Mr Rob Johnson, has taken care of the sound desk and enabled some people to ‘zoom’ into our services too.

As time goes by the ethnic and cultural diversity of the worshipping community continues to grow and we continue to innovate and seek to reflect this welcome diversity in the services although it continues to be a process of trial and error as we learn together to do this well. The minister has been especially keen to encourage everyone to reflect on who they are mentoring, encouraging and apprenticing to share in what they do so they can also do it, in their own way, with confidence.

A particular highlight of this year was welcoming a former student who worshipped at New North Road, Orin-Isegun Oyewale and her sister Monjola Oyewaleto showcase nine of the worship songs she has written, which the worshipping community entered into with great joy.

4.1. International Women’s Day and Project Violet

In early March, the church hosted an event for International Women’s Day It was a popular event we hope to repeat, that women of the church invited friends, family, and colleagues to share in. Inspirational stories were shared by some of the participants, and the feedback was very positive. As the year progressed the church turned their attention to Project Violet which also concerned the presence and participation of women in the church. Mary Whalley led a small team that facilitated our response to the requests for change presented by Project Violet and writes about it here.

Revd Jane Day and Dr Helen Cameron led on a significant 3-year research project, 2021- 2024, to explore women’s experience of leadership in the Baptist community. This was some 100 years since Revd Violet Hedger became the first woman to be ordained a Baptist minister. By May 2024, the research was complete, and a report delivered which painted a very mixed picture. Whilst there are very positive indicators that women are exercising significant positions of leadership across the denomination, there remained stark examples of women being obstructed by sexism, racism, and ableism.

The report concluded with several ‘requests for change’ – targeted at the various stakeholders in the Baptist community, including our central resource, the associations, and colleges. Seven of the requests were for local churches to consider and, as a church, we agreed we would undertake a process of reflection on these.

Between June and September, a small working group met regularly to look at the research findings and consider the requests for change. Alison Chown, Ingrid Daley, Temilade Eesuola, Marion Fisher, Trish Taylor Janes and Mary Whalley engaged in useful preliminary discussion. The requests covered topics such as role models in church, the nature of the church meeting, issues round disability and how resources in church reflect our whole gathered community.

2 | P a g e

The task of the working group culminated in a paper which was shared with the congregation and formed the basis of our September church meeting when short presentations were made by each member of the working group who then facilitated discussion round tables. There was general agreement to commit to action on all the requests for change and we were able to report this to the project leaders. Whilst we acknowledge that this was just the beginning, already the concept of ‘slow wisdom’ is being applied to the process of our church meetings and, intentionally, we are inviting more women to lead and preach at our services. We are also striving to take very seriously the request to respond more effectively to the lived experiences of people with disabilities. As a church, we are committed to moving forward to becoming a more inclusive church community..

4.2. Baptist Theology North

In May we welcomed Baptist Theology North for the third consecutive year with people from across the north of England. There was a combination of seminars with two main speakers, Professor Paul Fiddes, and Alex Harris regional minister in the YBA. The food was excellent, and we were indebted to Rev Sally Nelson for coordinating the event.

4.3. The Paralympics

A particular highlight of this year was the opportunity to celebrate the remarkable achievements of two friends of the Church, Guillaume accompanied by Donard, who competed in the refugee team at the Paralympics in Paris and won a bronze medal. Two people from the church, Patricia Taylor and Susan Stewart flew to Paris to watch them race and the whole church welcomed them on a Sunday to celebrate with them. As one of the children said, "It was like welcoming real celebrities”.’

4.4. Holy Week and Easter

In Holy week there was an event for each day of the week that people from the church shared in. These included informal bible studies, and a walk with people from neighbouring Baptist Churches and our president, Tim Presswood beginning at the Blackley Centre. A new innovation was a foot washing service on Maundy Thursday. On Good Friday we joined with many other people to share in a walk of witness, around the town centre.

Shortly after our Easter celebrations one of our newest members, Mr Onyema Afam, husband to Juliet and father to daughters Favour and Victory, suddenly died. This was an immense shock to his family and the church. People from the church sought to be helpful to the family who showed great resilience in the face of such sudden adversity. The thanksgiving and funeral services happened at New North Road. As the year advanced the church also lost other dearly loved friends and members including Mr Colin Armitage and Mr David Heaton. We dendeavoured to celebrate their lives and remember them with the same affection we hope they knew in their life as we trusted them to the grace of God in eternity.

4.5. Growing as one community.

At our Church anniversary this year we welcomed Graham Ensor, the regional team leader of the Yorkshire Baptist Association as our preacher. At this service we celebrated the variety of people who worship at New North Road by inviting people to come dressed in a way that represented their culture or nation.

3 | P a g e

This idea flowed from the interethnic day where our minister, Mark Janes, shared in a planning day at Wakefield Baptist Church along with Nike Adebajo of the YBA and Charolotte Henard of ‘The Well’ Sheffield, along with seven members of our church also contributing. The goal of this event was to create a learning community with people from different churches with a view to strengthen relationships between people of different ethnicities as our churches become more intentionally inclusive in every dimension of their worship, witness, ministry, and life.

We also welcomed Naomi Fennel, another member of the YBA team, to lead our deacons retreat with a colleague at Blackley Baptist Church and focus on ways of becoming more intentionally missional.

Among the happiest events of the year were seaside expeditions. This year the church purchased many preloved child seats so we could safely transport families with children in the minibuses we hire from community transport in Derby Dale. Dina Hanson and Mark Janes were our drivers this year. There were three expeditions, one for Reach, one for our Farsi speaking community and one that was open to the worshipping community. Mark Janes recalls people dancing, singing, and relaxing on the beach at Southport, even though it was a chilly day.

4.6. The General Election.

As a town centre church, we seek to work together with churches in the centre of the town to respond to significant events in the nation's life. We grasped the opportunity, presented by the unexpected announcement of a general election, to host a husting. Gordon Morrison organised this event, Mark Janes welcomed the participants and Rev Rachel Firth of St Peter's Parish church chaired it. A good number of people gathered to hear four of the five candidates speak. All were invited and in this small way we contributed to the health of our democracy. At a time when political life has become more polarised and dangerous we were careful to inform the police but happily the event passed off without trouble.

4 | P a g e

5. The building.

Having a church building in the centre of the town is a great thing and thanks are due to the Finance and Property committee which includes Mr Dave Carrins, Mr Rob Johnson, Mr David Lovell, Mr David Nixon and Mr Stephen Rothera for their oversight and care of the fabric of both church and Manse. Mrs Sheila Selbie also does an excellent job managing the different groups who use our building.

5.1. New solar panels

Among the biggest steps forward the church made in 2024 was the installation of New Solar Panels. This was enabled through a generous legacy bequeathed by Rita Rothery. Together with our treasurer Mr Dave Carrins and members of our property group, Mr Brian Fisher made a decisive contribution to making this happen. He writes:

Psalm 24 verse 1 says ‘The earth and everything on it, including its people, belong to the LORD. The world and its people belong to him.’

We owe the Lord a lot! That includes caring for the planet. As part of that, we installed solar panels in January 2024. Since then, we have reduced our imports of electricity and saved the planet to the tune of 21.1 Tonnes of CO2. That’s the equivalent of you taking 21 round trips flying between here and Miami. Another way of thinking about it is that this is equivalent to the effect of 800 fully grown trees absorbing the same amount of CO2 as we have saved!

In addition, we have paid a lot less for our electricity, since a large part of our use comes from solar power. In 2024 we only paid for 36% of all the electricity we used. In 2025 so far (up to 26th July) we only had to pay for 31% of the electricity used. It amounts to a total saving of roughly £4,660 so far. The solar panels should pay for themselves within the next 15 years. Praise the Lord..

5.2. Activities during the week

Every week hundreds of people come through the doors of the Church involved in various activities which creates opportunities for the people of the church to meet and greet a variety of people in these various activities.

On a Monday there is a regular exercise class, which nearly thirty people or more share in, led by their instructor Jo. The exercise is intended to be gentle, although it may be quite testing for some. The class is a good forum for friendship and connection between the participants. On alternate Wednesdays there is ‘Open Door’ at our café, an informal bible study, following refreshments, from which a small, but very regular group of people to share in. Other occasional events in 2024 included a ‘Light party’, Children’s Christmas party and ‘Coffee and Carols’, with performances and mince pies.

Greg Leach writes about the Billiard club’s year which meets regularly on Monday evenings: The 23-24 season saw the billiards teams compete in the Huddersfield Sunday Schools Billiards League and three cup competitions. Those of all ages that took part and practiced were able to enjoy the relaxed atmosphere of billiards along with making friendships and having fun.

5.3. REACH

New North Road has long been a church with a strong social conscience and one expression of this is through our refugee project, called Reach. Ernie Whalley, the chair of Reach writes about the work of Reach.

5 | P a g e

Our Reach group ‘drop in’ for asylum seekers and refugees has continued to meet every Tuesday morning throughout the year, apart from bank holidays. Its core work remains unchanged - offering a very warm welcome expressed through friendship, hot drinks, and hot food. We also have an English class.

The whole project is supported by a brilliant team, whether on cooking rota, welcome desk, preparing the hall, clearing away or sorting out drinks. A couple of changes in volunteers have taken place in 2024. Bryn, who has led our English class for many years, has stepped down from that role because of grandparent duties (and joys!) We are so grateful to him for all his contribution. He still comes on Tuesdays when possible and supports the work. Special thanks to Nathanael, who did a wonderful job preparing the hall and clearing up afterwards, before leaving us for work in Devon. We welcomed Liz as a new volunteer to the team and Bilal, who serves faithfully. Bary and Mehmet come regularly as trained advisors. Reach remains open to any faith or no faith.

Every six weeks we meet as a multi-Agency group which brings together statutory groups such as the local authority and other agencies who work with asylum seekers and refugees. Occasionally we host this group at NNR. This gathering is really helpful in seeing the bigger picture and how we can work more together.

Our Reach ministry also includes Bible studies for those interested in exploring our Christian faith and a number of friends have been baptised in 2024. Dina, Eddie, Mark and myself lead Bible studies on Sundays and Wednesdays to help our friends understand what it means to follow Jesus. During 2024 we have been helped again by Saba, coming monthly from Birmingham. Saba is an Iranian pastor and can communicate directly in Farsi.

In our Sunday worship, we are trying to be more inclusive of our Farsi friends. More efforts have been made to translate worship songs and prayers into Farsi, and we are grateful for friends behind the scenes for assisting with this. We have also been encouraging the congregation to sing some songs in Farsi. We are delighted that Ramtin, one of our Iranian friends, plays the guitar regularly.

Huge thanks again to the Baptist Church in Pudsey for supporting us financially and prayerfully in 2024. This has enabled us to buy Bibles, other Christian literature, Tesco vouchers and to support minibus trips to the seaside amongst other things. Sincere thanks, too, to friends in the NNR family for your interest, donations, and prayers. Our welcome, whether by a handshake, smile or a cheerful ‘hello’ makes all the difference to people in a strange land.

We know that asylum seekers and refugees are often in the news headlines. There are real issues, but we pray for calmness and truth in the discussions. We try to follow in the footsteps of our Master and keep in mind the words from Hebrews 13 verse 2:

‘Remember to welcome strangers among you for by so doing some people have welcomed angels without knowing it.’

6 | P a g e

6. Membership

At the beginning of 2024 New North Road Baptist Church had 78 members. During the year 5 new members joined us. They were Marvellous and Dorcas Adewale; Modupe Agbana; Samuel John and Shagufta Naz.

Two of our members died during the year – in April Onyema Afam died most unexpectedly after becoming a member just 8 months before. In October longstanding member David Heaton also died.

Therefore, at the end of 2024 the number of members on our roll stood at 81. There were 4 baptisms during the year.

7. Officers and Trustees

The chair of the deacons’ meeting observes and affirms with gladness that each of the deacons makes an essential contribution, offering their gifts and insight to the whole, serving diligently, and giving their time and attention in a sacrificial way.

The group of deacons who serve the church reflects the diverse nature of our fellowship. Nine deacons served throughout the year. At the end of 2024 Ingrid Daley stepped down, as our constitution requires, after serving for 6 consecutive years. New deacons who took up office at the start of 2024 were Bernice Dema, Dina Hanson-Schimmel, Zahra Mirsaney and Dave Carrins. Brian Fisher completed 3 years as a deacon at the end of 2024 and was elected for a further three-year period. The remaining deacons are Leila Hanson, Sheila Selbie and Gordon Morrison.

Thank you!

The deacons want to express their gratitude to Mr Dave Carrins for his careful oversight and management of the church’s accounts and to Mr Geoff Adams for generously auditing them.

In Conclusion.

2024 was a year in which New North Road Baptist Church continued to demonstrate flexibility and resourcefulness in facing the challenges and opportunities that were set before us with confidence and remarkable goodwill. We continue to be a church with a heart for people in the heart of Huddersfield and express our gratitude for signs of renewal and transformation in the lives of the people in a season of change and uncertainty as we serve as part of the wider Baptist Family and the Christian Church.

7 | P a g e

8. ANNUAL FINANCIAL REPORT OF THE TRUSTEES

YEAR ENDED 31 DECEMBER 2024

1. Financial Review

As required by the Charities Act 2011 an independent examination has been carried out as confirmed by the closing statement.

The attached accounts show the results for the year with an excess of expenditure over income of £(20,561) on the unrestricted funds.

2. Reserves

The trustees aim to maintain adequate reserves to be able to continue the advance of the Christian faith.

The unrestricted funds totalling £2756,782 (2023: £296,343) are available for the advance of the Christian faith at the discretion of the trustees.

3. Trustees’ responsibilities statement

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees on 25th September 2025 and signed on their behalf by:

Trustee

8 | P a g e

4. STATEMENT OF FINANCIAL ACTIVITIES

The notes on pages 11 to 23 form part of these financial statements

9 | P a g e

5. BALANCE SHEET

The notes on pages 11 to 23 form part of these financial Statements

The Financial Statements were approved and authorised for issue by the trustees on 25[th] September 2025.

10 | P a g e

6. NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

8.2. Note 1 - Summary of significant accounting policies

(a) General information and basis of preparation

New North Road Baptist Church is a registered charity in the United Kingdom.

The nature of the charity’s operations and principal activities are to promote the mission of the Church, this is detailed further in the trustees’ report.

The charity constitutes a public benefit entity as defined by FRS 102. 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 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) 2015, the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2024 .

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 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 (FRS 102) 2015.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented unless otherwise stated.

(b) 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.

Endowment funds represent the value of property held, which is used to establish work of the church.

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 cost 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.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

11 | P a g e

(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) 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.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably, and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time, in line with the SORP (FRS 102).

Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Investment income is earned through holding assets for investment purposes. Interest income is recognised using the effective interest method.

Other income includes income such as gains on disposals of tangible fixed assets.

(d) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

(e) Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, and governance costs. They are incurred directly in support of expenditure on the objects of the charity and have therefore been

12 | P a g e

allocated to expenditure on charitable activities on a basis consistent with use of the resources, along with the costs of ministry and mission grants paid.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. The analysis of these costs is included in note 5.

(f) Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

The church and manse premises are included in the balance sheet at insurance value. Furniture and fixtures in the church premises which was previously not included as a fixed asset in the balance sheet and was written off as an expense as incurred has been introduced at the insurance value at 31 December 2004 which was £76,646. Any subsequent capital additions have been included at cost.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Church properties Nil Furniture & fixtures 10% straight line Electrical equipment 10% straight line Church heating system 5% straight line

(g) Investments

Investment assets represent balances held by the Yorkshire Baptist Association and the Baptist Union of Great Britain in trust accounts and are held at cost, which is equivalent to their fair value.

(h) Debtors and creditors receivable I payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(i) Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

(j) Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

(k) 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 finds 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 be able to continue as a going concern.

13 | P a g e

8.3. Note 2 - Donations and Legacies

8.4. Note 3 - Investment Income

14 | P a g e

8.5. Note 4 - Other Income

8.6. Note 5 – Analysis Of Expenditure on Charitable Activities

15 | P a g e

8.7. Note 6 - Other Collections

YEAR ENDED 31 DECEMBER 2024

6 Other Collections

Other Collections
Collections Transfer to
Paid Designated
Received out Fund
£ £ £
BMS World Mission 385 (282) 103
BU Home Mission - 0 0
Communion Fund 850 (1,150) (300)
Ukraine - 0 0
Shoe Boxes 30 (30) 0
Christian Aid 615 (365) 250
1,880 (1,827) 53

8.8. Note 7 - Analysis of Grants

16 | P a g e

8.9. Note 8 - Trustees' and key management personnel remuneration, expenses and transactions

The trustees neither received nor waived any remuneration or expenses during the year (2024: £ Nil).

The Trustees did not have any expenses reimbursed during the year (2024: £ Nil).

The Key management personnel of the charity comprises the Secretary and Treasurer, neither of whom are employees and did not incur any employment costs.

The Trustees have made donations to the Church in the year, but it is not possible to quantify the aggregate of these as required by the SORP.

8.10.

17 | P a g e

8.11. Note 9- Staff Costs and employee Benefits Year Ending 31 December 2024

18 | P a g e

8.12. Note 10 - Tangible Fixed Assets

19 | P a g e

8.13. Note 11 - Investments

8.14. Note 12 - Debtors

8.15. Note 13 – Bank and Building Society Balances

8.16. Note 14 – Creditors: Amounts falling due within one year

20 | P a g e

8.17.

8.18.

Note 15 – Endowment Funds

Note 16 – Restricted Funds

21 | P a g e

8.19.

Note 17 – Designated Funds

22 | P a g e

8.20. Note 18 - Pensions

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024

18 Pensions

The Church was an employer participating in the Baptist Pension Scheme (“the Scheme”), which was a

separate legal entity administered by the Pension Trustee (Baptist Pension Trust Ltd). The assets of the

Scheme were held separately from those of the employer and the other participating employers.

The Scheme, previously known as the Baptist Ministers' Pension Fund, started in 1925 but was closed to

further accrual of defined benefits on 31 December 2011. Since 1 January 2012, benefits have been provided through a Defined Contribution (DC) Plan and this plan continues. The Scheme has been in a deficit situation for several years, but after recent favourable market movements, the scheme is no longer in deficit and the trustee has agreed a buy-out arrangement with an insurance company, Just Retirement Ltd ('Just'), in March 2024. The transfer has been completed and Just took over responsibility for paying benefits to members from November 2024. Following the transfer of assets and liabilities of the former Scheme to 'Just', the Church no longer has any responsibility for any shortfall in the assets in future years.

Following the completion of the transfer to 'Just', the former DB pension scheme has now been wound up.

19 Contingent Liability

The Church no longer has a contingent liability in respect of the deficit in the BU Pension Scheme as the scheme moved into a surplus situation and has agreed a buy-out arrangement with 'Just', which has seen the liability for paying pensions, including any future shortfalls, become the responsibility of 'Just' with effect from 31 October 2024.

20 Related charities

The custodian Trustee of the Church is The Baptist Union Corporation Limited which is registered as charity number 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 Yorkshire Baptist Association.

During the year the Church made a donation to The Baptist Union Home Mission Scheme of £5,623 from the unrestricted fund (2023 £5,623).

23 | P a g e

9. INDEPENDENT EXAMINER’S REPORT

INDEPENDENT EXAMINER’S REPORT TO

THE TRUSTEES OF NEW NORTH ROAD BAPTIST CHURCH, HUDDERSFIELD

I report to the trustees on the accounts of New North Road Baptist Church Huddersfield for the year ended 31 December 2024 which are set out on pages 2 to 16.

Respective responsibilities of trustees and examiner

The church’s trustees are responsible for the preparation of the accounts. The church’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with 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 (FRS 102) issued on 16 July 2014 and to the disclosure in note 8 regarding the fact that disclosures have not been made, as required by the SORP, in respect of aggregate donations made by the trustees. In connection with my examination, no material matter, except that referred to in the previous paragraph, has come to my attention which gives me reasonable cause to believe that, in any material respect:

• the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an indepedent examination.

Signed

Date 25th September 2025 Name Geoffrey Adams Professional Qualification FCCA Address 1 Rectory Gardens, Emley Huddersfield, HD8 9RD

24 | P a g e