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← North Cheam Baptist Church

2025-08-31-accounts

North Cheam Baptist Church

Report and Accounts Year ended 31 August 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

NORTH CHEAM BAPTIST CHURCH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 AUGUST 2025

PRINCIPAL ADDRESS Ridge Road Sutton Surrey SM3 9LY GOVERNING DOCUMENT Constitution dated 18 March 2009 CHARITY REGISTRATION NUMBER 1131643 TRUSTEES RESPONSIBLE FOR Rev M Jackson MANAGING THE CHARITY Mr T Bates Mr S Ellingham Mr S Dixon Mr T Raby (Secretary) Mr E Dignan Mr F Berry (until 31 December 2025) Mrs F Govere Mrs R Johnson Mr P Kendrick (from 1 January 2025) INDEPENDENT EXAMINER Nick Spear Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal & Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Pages 8-10 Notes to the Accounts

Page 1

NORTH CHEAM BAPTIST CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

Objects of the charity

The charity, which is a church, is governed by a constitution and is constituted as an unincorporated charity. The charity's principal objects, as set out in its governing document, are:

a) to advance the Christian faith according to the principles of the Baptist denomination. b) to run a local community church to worship our Lord Jesus Christ and spread the Good News of the Gospel locally and around the world in accordance with the Church Constitution.

c) to advance education and carry out other charitable purposes locally, throughout the United Kingdom and in other parts of the world.

Summary of the charity's main activities

To further the above objects and vision, the charity's main activities were as follows:

Achievements and performance

During the year the Church has delivered Sunday and holy days church services open to all as well as regularly meeting either corporately or in small groups for Bible study, prayer and praise.

In addition the Church has provided a full programme of activities using the Church premises which have been substantially run by volunteers particularly focussed on children and their carers, young people, and older people. These activities provide an important service within the local community affording a safe and caring environment for individuals to meet with their local peers and enhance the life of the local community.

The Church is ever mindful of other communities throughout the world in less fortunate circumstances and has continued to support financially and prayerfully targeted areas and projects in a number of overseas locations.

Public benefit

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission and, in particular, the specific guidance on charities for the advancement of religion.

Social investments

The Church is active in its local community in providing activities for children and their carers, young people, and older people which are open to all members of the local community on a non profit making basis that are in addition to the more formal church and related services and activities. In addition the Church engages with local schools and contributes financially to the support of a local school's Christian work and towards a local community project.

Page 2

Grant making

The Church seeks to fulfil its objective of spreading the Christian message throughout the United Kingdom and worldwide by making grants to individual missionaries supported by the Church and to specific independent missionary and charitable organisations whose aims coincide with those of the Church, including the Home Mission Fund of the Baptist Union and the Baptist Missionary Society.

Volunteers

A significant proportion of the Church's activities are run by and with the assistance of volunteers who freely give of their time and skills to support the Church in the furtherance of its aims.

Fundraising activities

The Church's activities are principally financed by the voluntary giving of its members and congregation, often supplemented with tax rebates through the Gift Aid scheme, and at-cost charges for some of its community activities.

Financial review

During the year income increased by £16,143, to £130,933 and expenditure decreased by £9,508, to £99,659. As a result the cash held by the charity increased by £31,274, to £214,492, of which £204,606 is unrestricted and can be used for any charitable purpose.

Principal funding sources

The principal funding sources of the Church are the voluntary donations and giving by members of the Church's congregation together with allied income tax rebates under the gift aid scheme. The Church also currently receives rental income on a property it owns but is not in use directly for accommodating members of staff.

Investment policy and objectives

Any money not required for day to day use is placed on deposit with Santander, Charities Aid Foundation, the Baptist Union of Great Britain and the London Baptist Property Board. The Church owns two freehold houses. One is used to provide job-related accommodation to the Minister and the other is currently rented out.

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than £30,000 (which equates to about 4 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £204,606 and the charity is complying with its reserves policy.

Governance

Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. The Church trustees comprise the Minister in office, Church Secretary, Treasurer, Elder and Deacons. The Minister is appointed by the Church at a Special Meeting and is employed under a letter of appointment. The other trustees are appointed in accordance with the Constitution adopted on 18 March 2009.

Decision making

The trustees are aware of the Charity Governance Code and are considering how the relevant matters can be applied to and implemented by the Church.

Page 3

Organisational structure

North Cheam Baptist Church (the "Church") was an Excepted Charity. Following the enactment of the Charities Act 2006 it become necessary for the Church to become directly Registered with the Charity Commission. During 2009 the Church approved and adopted a new Constitution at a Special Church Meeting on 18 March 2009 in line with that agreed between the Baptist Union of Great Britain and the Charity Commission. The Church was registered with the Charity Commission with effect from 15 September 2009 under charity number 1131643.

Wider network

The Church is a member of The Baptist Union of Great Britain. The London Baptist Property Board acts as ultimate trustee in respect of the church premises and the two manses.

Risk statement

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees regularly review the major risks to which the Church is exposed and have established systems and procedures to mitigate those risks, particularly in the areas of financial management, the safeguarding of children and adults at risk, and health and safety.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

Tim Raby Tim Raby (Mar 20, 2026 09:21:17 GMT) Mr T Raby Mar 20, 2026 Date:_____

………………………………………………………..

Page 4

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

NORTH CHEAM BAPTIST CHURCH

I report to the trustees on my examination of the accounts of North Cheam Baptist Church ('the charity') for the year ended 31 August 2025 on pages 6 to 10 following.

Responsibilities and basis of report

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

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 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 2011 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:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

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

Nick Spear

Nick Spear (Mar 23, 2026 10:14:33 GMT) Nick Spear Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Mar 23, 2026

Page 5

NORTH CHEAM BAPTIST CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Funds
General Designated Restricted
Funds Funds Funds 2025 2024
Notes £ £ £ £ £
Income receipts
Donations 73,503 10,300 3,099 86,902 76,872
Gift aid receipts 14,935 2,500 740 18,174
 13,541
Income from fees and subscriptions 379 4,152 - 4,531
 4,439
Income from letting of facilities 15,170 - - 15,170
 14,810
Deposit account interest 1,467 4,689 - 6,156
 5,127
Total receipts 105,454
 21,641
 3,839
 130,933 114,790
Payments
Payments in relation to raising funds - 3,885 - 3,885 5,651
Payments in relation to charitable
activities undertaken directly		 2 81,586 2,860 - 84,446 92,029
Grants
paid
in
relation
to
activities undertaken by others		 charitable 3 10,940 - 389 11,328 11,487
Total payments 92,526 6,745 389 99,659 109,167
Net
of
receipts
/
(payments)
transfers		 before 12,928 14,896 3,450 31,274 5,623
Transfers between funds 5 - 31,000

 24,564
 6,436 - -
Net movement in funds - 18,072
 39,460 9,886 31,274 5,623
Cash funds as at last year end 32,803 150,415 - 183,218 177,595
Cash funds at this year end A 14,731
 189,875
 9,886 214,492
 183,218

The notes on pages 8 - 10 form part of these accounts.

Page 6

NORTH CHEAM BAPTIST CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 AUGUST 2025

Notes
A
Cash funds
Cash at bank with immediate access
Notice deposits
B
Other monetary assets
Gift aid due to charity
Prepayments
C
Liabilities
Falling due within one year
Manse 2 deposit
Fee for Independent Examination
Accrued expenses		 General
Designated
funds
funds
£
£
14,731
28,719
-
161,156
14,731
189,875
938
-
4,058
-
4,995
-
1,338
-
1,530
-

149
-
3,017
-
Unrestricted Funds		 Restricted
funds
£
9,886
-
9,886
-
-
-
-
-
-
-
 2025
£
53,336
161,156

214,492

938
4,058
4,995
1,338

1,530
149

3,017
 2024
£
28,254
154,964
183,218
2,307
3,973
6,280
1,338

1,200
646
3,184

D Assets retained for charity's own use

Church premises at Ridge Road, North Cheam, Sutton, SM3 9LY
Freehold house: Manse 1
Freehold house: Manse 2
Fixtures and equipment		 Fund to
which asset
belongs
Endowment
Designated
Designated
General		 Cost
£
1,807,802
165,000
110,000
73,157
2,155,959

The accounts were approved by the trustees and signed on their behalf by:

Tim Raby --------------------------------------------Tim Raby (Mar 20, 2026 09:21:17 GMT) Mr T Raby Mar 20, 2026 Date: ____

The notes on pages 8 - 10 form part of these accounts.

Page 7

NORTH CHEAM BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

As the charity's income is less than £250,000, it has taken advantage of the option to prepare its accounts on a receipts and payments basis and the results reported previously have been restated; further information is given in note 6 below.

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. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities undertaken directly
Employment costs
Courses and conferences
Evangelism
Outreach and nurture
Premises maintenance
Rates and water
Light and heat
Insurance
Office costs
Independent examination
LBA and BU Capitation fees
3
Grants paid in relation to charitable activities undertaken by others
Grants for:
London Baptist Association Home Mission Fund
UK Mission
Baptist Missionary Society
UK Mission
Messianic Testimony
UK Mission
Sutton Schools Christian Workers Trust
UK Mission
Sutton Community Works
Relief of poverty
London City Mission
UK Mission
Evangelical Alliance
UK Mission
Other independent charitable organisations
UK Mission		 Unrestricted Fun
General
funds
£
62,191
535
223
937
-
3,332
3,897
5,188
3,171
1,140
972
81,586
3,600
3,600
1,500
1,500
600
-
120
20
10,940		 ds
Designated
funds
£
-
-
-
242

2,618

-
-
-
-
-

-
2,860
-
-
-
-
-
-

-

-

-		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-

-
-
-
249
-
-
-
-
140
-
-
389		 Total
2025
£
62,191
535

223
1,179
2,618

3,332
3,897
5,188

3,171

1,140
972
84,446
3,849
3,600
1,500
1,500
600
140
120
20
11,328		 Total
2024
£
60,623

376

30
1,027
11,880

3,103
4,746
5,090
3,012
1,140
1,003
92,029
3,600
4,002
1,500
1,500
600
-
120
165
11,487

Page 8

NORTH CHEAM BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

4 Transactions with related parties

Rev M Jackson served as church leader and was paid £46,813 (2024: £45,496) for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.

The charity received donations totalling £24,644 (2024: £18,870) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).

5 Movement of funds

General funds
Designated funds
Rendezvous (previously 'Luncheon Club')
Fellowship Fund
Young People
Maintenance Reserve
General Gifts
Youth Worker
General Reserve
Restricted funds
Gift Aided Agency
Youth Worker
Total funds		 Opening
balance
£
32,803
400
2,879
234
12,160
112,198
7,544
15,000
150,415
-
-
-
183,218		 Receipts
£
105,454
483
300
3,669
-
17,189
-
-
21,641
389
3,450
3,839
130,933		 Payments
£
(92,526)
(242)
-
(3,885)
(2,618)
-
-
-
(6,745)
(389)
-
(389)
(99,659)		 Transfers
£
31,000
-
-
-
1,108
16,000
-
7,544
-
15,000
24,564
-
6,436
6,436
-		 Closing
balance
£
14,731
641
3,179
1,127
25,542
129,387
-
30,000
189,875
-
9,886
9,886
214,492

The budgeted maintenance costs were transferred in equal monthly instalments from the General Fund to the Maintenance Reserve Fund to be used as required. The designated Youth Worker fund was transferred to the restricted Youth Worker fund to reflect the legal status of the donations. The designated General Reserve fund was increased by £15,000 to align with the current reserves policy.

Unrestricted designated funds

The nature and purpose of the Church's unrestricted designated funds are as follows:

Rendezvous (previously 'Luncheon Club'): Funds set aside to be utilised for the church’s activities in providing events for older people in the community. Fellowship Fund: This fund is available to the Minister to use on a confidential basis to meet the financial needs of members of the Church congregation in cases of extreme hardship or emergencies.

Young People: This fund is money to be utilised for the Church's activities in providing events and meetings open to all children and young people in the local community. Maintenance Reserve: This fund is money set aside to finance the day to day repairs, maintenance and upkeep of the church premises and two manses respectively.

General Gifts: This fund relates to special one-off gifts to the Church and associated interest from the deposit account in which they are held. The money is available to the Trustees to utilise as they determine.

Youth Worker: This fund is to be utilised for the church’s activities with young people and the future costs of employing a youth worker. General Reserve: This fund is money set aside in accordance with the Church's reserve policy, further details of which are given in the Trustees' Report.

Restricted funds

Gift Aided Agency: Where the church establishes an appeal for another charity, any gift aided donations given to the church in that respect form part of the income of the church and the church passes them onto the charity (along with reclaimed gift aid).

Youth Worker: This fund is to be utilised for the church’s activities with young people and the future costs of employing a youth worker.

Page 9

NORTH CHEAM BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

6 Reconciliation with previously reported funds

As explained in note 1 'Accounting Policies', in the previous year the charity prepared its accounts using the accruals basis; in the current year the charity has taken advantage of the option to prepare its accounts on a receipts and payments basis. The comparatives presented in these accounts have been re-stated using the receipts and payments basis and a reconciliation with the reserves and results reported previously follows:

Reconciliation of reserves
Previously reported reserves, at 1 September
Adjustments arising from use of receipts and payments basis:
Exclusion of previously included fixed assets
Exclusion of previously included debtors
Exclusion of previously included creditors
Re-stated reserves, at 31 August
Previously reported results
Adjustments arising from use of receipts and payments basis:
Previously capitalised expenditure, less depreciation, now expensed
Excluded movements in debtors resulting in the recognition of more / (less) income
Excluded movements in creditors resulting in the recognition of less / (more) expenditure
Re-stated results
Reconciliation of results		 2024
£
2,265,554
(2,083,212)
(2,307)
3,184
183,218
2024
£
1,665
5,292
57
(1,391)
5,623		 2023
£
2,263,889
(2,088,505)
(2,364)
4,575
177,595

Page 10