Page 1 of 12 Charity Registration No: 1131767 CHIPPING CAMPDEN BAPTIST CHURCH REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 campden baptist church Daniel Colwell & Co Chartered Certified Accountants & Chartered Tax Advisors The Old Bull Pens Sezincote Moreton-in-marsh Gloucestershire GL56 9AW
Page2 of 12 CHIPPING CAMPDEN BAPTIST CHURCH Charity Registration No.. 1131767 TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present their report and the accounts for the year ended 31 December 2024 CONT ACT The Church can be contacted via The Baptisi Manse, Back End5, Chipping Campden, Gloucestershire. GL55 6AL Further contact details can also be found on our website: www.¢ampdenbaplist.org.uk OBJECT The vision of Chipping Campden Baptist Church (the Church) is.. to Proclaim Jesus Christ to people today to Make Disciples to Build God's Kingdom to Serve our Community to See Revival lo Plant new Churches to ReRch the Nations The original Foundation Deed states that the Church was established to promulgate the Christian Gospel, maintaining the docli'ines usually denominated 'evangeli¢al and particularly as set out in the Constitution of the Church The Trustees believe that the vision of the Church is in keeping with this original object. In pursuit of these objects the Irustees expend the charity's resources on.. (a) Employing ministers and paying their expenses. {Ministry} (b} Paying for the organisation and hosting of events and projects that provide an opportunity for people lo find out about Jesus. (Mission) (cl Maintaiiiing and hii'ing premises that provide a meeting place for members and visitors. (Upkeep of church pi'emise5 1 hire of school building) {d) Ne¢¢s5ary administration incurred in the running of the church. (Administration) The Church operates an unrestricted general fund which serves the objects as described above In addilion and in line with Biblical principles and in agreement with the wishes of the chui'ch membership the trustees grant at least l O % of the Church's income in each year to bodies with similar objectives. The bodies and individua15 selected by the trustees are chosen mainly from needs known lo the meinbei'ship of the Church. (Tithe) The object of the fund is to further the vision slalement as specific needs arise" CHURCH GROWTH Chipping Campden Baptist Church (CCBC) was established undei. Il)e terins of a Foundation Deed dated 28th Api'il 1724 held by the Baptist Union Corporation Limited as Custodian Ti'u5tee. CCBC is affilialed to ihe Baptist Union of Great Britain. Stour Valley Baptist Chui'ch (SVBC) was planted from CCBC in July 1999. Bidfoi'd on Avon Baptist Church {BABC) was planted fiom CCBC in September 2005. Chipping Campden Baptist Chiii'ch moved ils moi'ning sei'vice lo Cliipping Campden School ii) Septeinbei. 2009 to a¢commodale inci'easing numbeis of attendees and facililale Cl)ildrei) and Youth work and continues lo see an inci'ettse in sei'vice allendanee, with new faniilies and individuals being welcomed.
Page 3 of 12 CHIPPING CAMPDEN BAPTIST CHURCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 Dll CEMBER 2024 eontillued Boih of the planted churel)es are now eslablished in their own right and are recognised as such by the Baptist Unioii of Great Britain, to whicli they are botli affiliated. CONSTITUTION In line with current legislation under Chai'ily Commission rules, CCBC was registered as a Charity and was entered in the Regislei. of Charities witli effect froin 231'd September 2009. The curreni Approved Govei'ning Document Iconslilulion) was already in place, having being appi'oved by ihe membership al a church meeting in November 2008. The Church is run on a day lo day basis by a leadership leam Ihnl normally includes a majoi'ily of Trustees (formerly Deacons) who a¢t as Iruslees to the Church. During Ihe year ended 31 December 2024 the following people formed the Leadei'ship Team at CCBC Rev Philip M Deller- Team Leader, Senioi. Ministei. and Trustee Rev Edward Ibberson - Minister and Trustee Mr Cl)ris Hands - Youth Ministry Leader (Acting . Formal appointment in March 20251 Mrs Vei'ity Booker - Childi'eii's Ministry Leadei. (Appointed 8th June 2020 nol a Trustee)) Mr Alan Slough - Secretary and Trustee (re-appointed as Trustee and Secretaiy April 2023) Mr Richai'd Court-Ricour- Treasurer and Ti'ustee IRe-Appointed as Trustee and Ti'easurer April 2023) Mrs Maralyn Harvey - Trustee {Re-Appointed as a Trustee April 2024) Mrs Jan Mitchell Trustee (Re-Appointed as a Trustee April 2024) Mr David Silvester- Ti'uslee IRe-Appointed as Ti'uslee April 2022) Mrs Anne Sykes - Ti'ustee (Appointed as Trustee April 2022) Truste¢s are elected by Ihe chui'ch membei's, at the Annual General Meeting (AGM) or R normal members meeting for a temi of ihree yeais after which they may offer themselves for re-eleclion. REVIEW OF THE YEAR AND FUTURE DEVELOPMENTS The support foi. the chui'ch and ils work has grown and we have seen many new people join us sinee the latter pait of 2024 and continuing into all of 2025. The membership of CCBC (known locally as "Campden Baptist Church)" remained steady dui'ing the year bul we also saw new ii)dividuals and families joining u5. some of which have now become full members. We have witnessed baptisms whieh is indication of tl)e numbei. of people who made a decision to follow Jesus lai'gely Ihi'ough Alpha courses. In Spring 2024 Rnd Aulumn 2024 we have run our regular Alpha courses in the church. other weekday meetings and evenls continued throughout the year, and new community groups were started. The church remains a meinber of The North Colswolds Foodbai)k Scheme, with an increase expodential in demand. The Church continues support many individuals and organisations across the globe, with active links in Romania, India, Middle East. as well As supporting persecuted Christians worldwide. The Church continues to partnei. with Traiisforming Lives for Good to provide mentoring for pupils on a one to 01)e basis in many local primary schools. The church remai115 conimitled lo the iiiitiatives successflilly started foi. children and youiig people in pi'evious years. Our curreiil Childi'en's and Youll) Ministry Leadei's, along with a team of volunteers continue lo lead, suppoit and inspire oui. young people. This has been a very exciting time for the young people and we look forward to building on great foundations.
Page4 of 12 CHIPPING CAMPDEN BAPTIST CHURCH TRUSTEES, REPORT FOR THE YEI AR EI NDED 31 DECEMBER 2024 continued Most of the projects in respect of CCBC continue as a result of the hard work of volunteers. In September 2009 the church moved the moi'ning service from the High Street premises to the local senior school in order to accommodate growing numbers of people. The High Sireel preinises continue to be used on a Sunday evening and for an increased number of mid week activities for all ages. FINANCIAL REVIEW The Chui'ch received strong donations for the 2024 year , when ¢onbined with HMRC gift Aid the combined income was £273k . Expenditure of £276k , resulting in a deficit for the year of £3K. The general reserve carried forward are £151 k (2023'.£154k). The Church has for many years operated a special PlDject account the trustee5 have noted that the fund is more material now and a decision was made12023) in conjunction with oui. accounlanls lo Ii'eal the amounts as resli'icl¢d funds in the accounts. The Trustees have prepared and reviewed a comprehensive budget for the 2024 year, given the uncertainty of inflationary pressures il WRS felt priudent lo maintain a conservative approach. The ¢hurch continues lo be generous in ils support for mission work overseas and for those involved in local organisations for the commmon good of the community. The Trustees have considered carefully Ihe future expendilure of the Church for the next twelve months. They believe that the regular giving of friend5 and niembers of the Church will continue to at least their current levels. RISK REVIEW The leadership team has conducted its own review of its major risks to which the charity is exposed and systems have been established to mitigate those risks. The next foi'mal review will be in Q3 2025. RESPONSIBILITIES OF THE TRUSTEES Charity law requires the Trustees lo prepare financial slalemei)ts for each financial year which give a true and fair view of the state of affairs of ihe Church as at the balance sheet dale and of ils incoming resources and application of resources, including income and expenditure for the financial year. In preparing those financial statements the Trustees should follow best practice and act accordingly. The Trustees are responsible for maintaining proper accounting recoi'ds which disclose al any time the fii)an¢ial position of the Church and lo eiiable theni lo eiisure that Ilie financial statements comply with charity legislation. The Trustees are also responsible for safeguarding the assets of ihe Church and hence for taking reasonable steps for the prevention and detection of fraud and other ii'regularilies. Approved by the Trustees on Wednesday 30th April 2025 and signed on theii. behalf R Couit-Ri¢our Treasurei. and Ti'uslee
Page 5 of 12 INDEI PENDENT EXAMINERS REPORT TO THE TRUSTEES AND THE MEMBERS OF CHIPPINC CAMPDEN BAPTIST CHURCH IN RESPECT OF THE YEAR ENDED 31 DECEMBER 2024 I report on the accounts of the Trust foi. the year ended 31 Deceinber 2024, which are set out on pages 6 to 12. Respective responsibilities of deacons and independent examiners The charity's trustees are responsible for the prepai'ation of the accounts. The charity's trustees considei. that an audit is not I'equii'ed foi. this year undei. section 144(2) of the Charilies Act 2011 (the 201 l Act) and that an independent examination is needed. It is my I'esponsibility to.. examine the accounts under section 145 of the 201 l Act to follow the procedures laid down in the General Directions given by the Charity Coinmission (under section 145 (5)(b) of the 201 l Act. aiid to state whether particular matter5 have coine to my attention. Basis of Independent examiners report My exaiiiination was carried out in accoi'dance with the General Directions given by the Charity Cominissioners. An examination includes review of the accounting recoi'ds kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual ileins oi. disclosures in the accounts and seeking explanations fi'om you as ti'ustees concerning any such matters. Tlie procedui'es undeitaken 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 'lrue and fair view" and the report is limited to those mattel's set out in the statement below. Indepelldent examiners report In connection with my examination, no matter has come to my attenlion.. (i) which gives Ine reasonable cause to believe that in any material respect the requirements.. to keep pi'oper accounting records in accordance with section 130 of the 201 l Act to prepai'e accounts which accord with th¢ accounting I'ecords and comply with ihe accounting I'equirements of ihe 201 l Act. have not been Inet. or (2) lo which, in ii)y opinion, attention should be drawn in order to enable a proper undei'standing of the accounts to be reaclied. ie James Colwell FCCA CTA ATT The Old Bull Pens Sezincote, Moreton-in-mai'sh Gloucestersliire. GL56 9AW. 13-May-25
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Page 8 of 12 CHIPPING CAMPDEN BAPTIST CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 I ACCOUNTING POLICIES The accounts have been prepared under the historical cost convention (except that investments are shown at market value) and in accordance with.. the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and with the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS 102. The principal accounting policies adopted in the preparation of the financial statements have been reviewed in light of adopting FRS102 as opposed to the previously adopted FRSSE. No change in accounting policies was seen to be needed and no restatement of comparative figures was required. Incoiiiing i'esoiii'ces Income received from donations and grants is included in incoining resources when these become receivable. Income tax recovered is included in the period in which the donation that gave rise to it occurred. Interest is included when receivable by the Church. n ordei. to perform it's charitable activities the Church is dependant upon voluntaiy help provided by members and fi'iends of the Church. The value of such help is impossible to quantify and is not included in the accounts. Tangiblefixed assels The legal title to the freehold property of the Church building and Manse are h¢ld by the Church's custodian trustee, the Baptist Union Corporation Limited. The cost of the freehold pi'operty has been included at historical cost value. Upon the sale of the building with prior approval of the Baptist Union the Church would be obligated to hand over any such proceeds to the Baptist Union and apply foi. the further use of those funds. The church would have to pay the Baptist Union a transaction fee that is included in contingent liabilities. However, the Trustees note that the Church has access to such pi'emises tliat would otherwise cost considerable amounts in rental paymenls. The properties coinpi'ising high sti'eet chui'ch aiid manse are nineteenth centui'y buildings premises. All other costs in respect of fixed assets incurred since l January 1998 and held for the future benefit of the Church have been included at Cost and depreciated over their expected useful lives as follows.. Property improvements Equipinent Furnishings 10-25 years 200/0 Reducing Balance 20% Reducing Balance /n)pestiiienfs The Church has invested amounts in lower risk equities with the assistance of brokei. Hai'greaves Lansdown The Church keep5 these investinents under review by receiving and discussing regular I'eport5 from Ihe broker. The investments are slated at the best estiinate of cun'ent market value.
Page 9 of 12 ACCOUNTING POLICIES {eontinued) Fiind accoiinliiig Funds held by the Church al-e unrestricted funds that include.. Unrestricted general funds - these al'e funds which can be used in accoi'dance with the chai'ilable objects of the Church Designated Renew 55 fund represent5 the balance of an unrestricted gift received in the 2020 year. Designated housing fund - the Ininisler's of the Cliui'ch al'e pi'ovided with housing accommodation close to the fellowsl)ip for ihe necessary pei'foiinance of theii. dulie5. However, the Ti'uslee5 al'e awai'e that ihe ministers are not on higli salaries and tliat they are not on the 'housing ladder which could leave them with difficulties in finding affordable accominodation once they leave the Church. To this end the Trustees for several years have set aside cash and inveslmenls in the hope that tlie Church will be in a position to help in those cii'cuinstances. This policy was recognised in the accounts to 31 December 2013 via the creation of a new unrestricted designated fund by the transfer of the cash and investments previously set aside at 31 Deceinber 2012 into the fund and th¢ restatement to cui'rent mai'ket values of the inveslmeiits at 31 December 2013. The fund will caii'y on at the discretion of the Trustees who will add to the fund as resources allow. The Trustees Inay distribute the fund to meet the objectives of the fund or transfer back to general funds should circuinstances including the financial stability of the Church change. R¢stricted funds are detailed in Note 9 of the accounts. Gi'anls ipiade The Chariiy makes grants to organisations and individuals working in the UK and ovei'seas having similar objects to the charity. Grants al'e made at the discretion of the Truste¢s and al'e usually Éo oi'ganisations or individuals wilh whoin the church body has an historic or active working relationship. Pensions The Deduction of £1 monthly has continued foi. the whole of 2024 and as such the scheme is believed to be fully funded
Page 10 of 12 CHIPPING CAMPDEN BAPTIST CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 2. MINISTRY 2024 2023 Ministers, salarie5 Ministei's, pension contributions Other pastoral salaries Other pastoral pension conti'ibutions Employer's national insurance Ministers, & staff expenses Rent on Ininister's house Manse and housing expenses Sound & video engineers 68,116 8,219 46,243 64,228 8,048 50,087 11 1,266 5.417 2,294 11,400 13,258 1,287 ,380 5,198 9,659 9,900 16,370 1,138 157,499 166,008 Average numbei. of employees No employee received emoluments in excess of £60,000 Trustee remuneration and ex enses 2024 2024 2024 Gross salary Employer Reimbursed pension expenses contributions 4,545 3,674 P Deller 828 E Ibberson 25,267 M Harvey 1,343 A Slough 945 A Sykes 360 D Silvester 260 R Court Ricoui. 210 One Trustee, who is also an einployee, lived in housing owned by the church. 37,197 30,919 The reiinbursed expenses disclosed are highei. than the figure foi. ministers, and staff expenses as soine reimbursed expenses are disclosed as to the type of expenditure (eg youth work, ti'aining costs, stationery etc) 2.1 MINISTRY- COMMUNITY LISTENER 2024 2023 Salary Pension conti'ibutions Employer's national insurance Staff expenses 23,554 707 1,995 1.739 27,995 23,069 692 1,928 1,098 26,787 3. MISSION Childrei) and youth minislry Transfoiining Lives for Good Renew 55 Anna Chaplaincy Ti'aining costs Other 13,076 900 790 3,379 900 564 244 960 566 1,265 989 17,020 6,613
Page11 of12 CHIPPING CAMPDEN BAPTIST CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 4. UPKEI EP OF CHURCH PREMISES 2024 2023 Insurance Lighting, heating and water Repairs and maint¢nanc¢ Church decoi'alion Church carpet i'eplacement Hall rental Cleaning Equipment expensed Other 2,218 6,267 7,977 1,819 1,950 7,785 13,620 7,198 7,665 855 704 3,466 45,062 7,500 537 2,043 3,814 30,355 S. ADMINISTRATION COSTS 2024 2,023 Prinling and stationery Telephone and postage Catei'ing Subscriptions Independent Examiner's Fee Payroll services Bank , Slripe and Gocardless fees Sundry Depi'eciation 1,681 3,209 2,764 834 974 600 640 656 4,223 15,579 1,474 2.301 1.364 716 755 523 409 2,695 10,237 6. TITHE 2024 2023 Romania Hoine misston fund Field workers Tekui'a Open Dooi's Agape Alive In India Noith Cotswold Foodbank Dave Sillence Ben Goble Rebecca Dean Zac Ellis Will Buttrick Emily Irvine l Operation Mobilisation other external mission 4,653 3,000 3,000 3,000 595 1,800 8,400 3,000 338 1,800 1,800 3,000 3,000 665 1,800 2,150 1,200 ,800 1,800 1,800 1,800 2,337 900 3,664 27,632 29,670
Page 12 of 12 CHIPPING CAMPDEN BAPTIST CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 7 TANGIBLE FIXED ASSETS Building Improvements Equipment Furnishings Total COST At l January 2023 Additions 212,516 75,108 9,465 28,260 315.884 9,465 At 31 December 2024 212,516 84,573 28,260 325,349 DEPRECIATION At l Januai'y 2023 Charge foi. the year 208,289 470 69,396 3,035 21,082 718 298,767 4,223 Ai 31 December 2024 208,759 72,431 21,800 302,990 NET BOOK VALUE At 31 December 2024 At 31 Deceinber 2023 3,758 4,228 12,142 5,712 6,461 7,178 22,360 17,118 8. PROVISIONS FOR LIABILITIES 2024 2023 Liability on eventual sale of freehold i 0,000 i 0,000 i 0,000 i 0,000 9 RESTRICTED FUNDS at 1.1.2024 Income Expenditure at 31.12.2024 Hardship fund Stow Baptist Anna Chplaincy Men's Breakfast Ecce Homo India Ben Goble Limitless CCBC - Women SVBC Win Bequest 4,291 6,007 1,015 750 7,468 1,000 14 7,781 3,978 7,007 841 750 100 62 188 100 1,051 6,118 12,614 707 432 (2,590) 1,624 1,141 1,696 6.550 8,130 1,894 1,624 1,141 5,000 33,365 5,000 21,255 13,377 25,486