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WEST BRIDGFORD BAPTIST CHURCH ANNUAL ACCOUNTS FOR THE YEAR TO 31 JULY 2025

WEST BRIDGFORD BAPTIST CHURCH

LEGAL INFORMATION

The Church is a registered charity, number 1131807.

CHURCH ADDRESS

West Bridgford Baptist Church Melton Road West Bridgford Nottingham NG2 7NF

TRUSTEES

Sarah Barton Stephen McKibbin Paul Odeniran (to July 2025) Ann Thomas Martin Thomas Philip Willis Sally Willis Ni Yang (to September 2024)

BANKERS

CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

TSB Bank plc Henry Duncan House 120 George Street Edinburgh EH2 4LH

INDEPENDENT EXAMINER

Alison Thomas

Page 2 of 11

WEST BRIDGFORD BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITES YEAR ENDED 31 JULY 2025

Incoming resources Voluntary income 2 Investment income 3 Incoming resources from charitable activities 4 Other incoming resources Total incoming resources Resources expended Costs of generating funds Charitable activities 5 Governance costs Other resources expended Total resources expended 6 Net incoming resources before transfers Gross transfers between funds Net incoming resources before revaluations and investment asset disposal Gains & losses on revaluations of the charity’s fixed assets Gains & losses on investment asset revaluations & disposals Net movement in funds Total funds brought forward Total funds carried forward Note	Unrestricted Designated Restricted Endowment Total 2024/25 Total 2023/24 £ £ £ £ £ £ 67,639 - 3,779 - 71,418 74,169 167 - 2 - 169 378 31,640 2,140 - - 33,780 31,879 - - - - - -
	99,445 2,140 3,782 - 105,367 106,427
	- - - - - - 95,323 2,195 5,441 - 102,958 107,689 - - - - - - - - - - - -
	95,323 2,195 5,441 - 102,958 107,689

	4,122 (55) (1,659) - 2,409 (1,262)
	(7,315) 570 587 6,158 - -
	(3,193) 515 (1,072) 6,158 2,409 (1,262)
	- - - - - - - - - - - -
	(3,193) 515 (1,072) 6,158 2,409 (1,262)

	7,131 26,866 7,122 4,917,546 4,958,666 4,959,928

	3,938 27,382 6,050 4,923,704 4,961,074 4,958,666

Page 3 of 11

WEST BRIDGFORD BAPTIST CHURCH

BALANCE SHEET 31 JULY 2025

Note 10 Stocks Debtors 11 Investments Bank and cash 12 Creditors: amounts falling due within one year 13 14 Endowment 15 Restricted 16 Designated 17 Unrestricted 18 Creditors: amounts falling due after more than one year Tangible fixed assets Investments Current assets Current liabilities Net current assets Net assets Charitable funds Total charitable funds	£ £ £ £ 4,981,723 4,982,176 - - - - 12,670 15,732 - - 9,277 17,927 21,947 33,659 8,558 16,203 13,388 17,455 34,037 40,966 4,961,074 4,958,666 4,923,704 4,917,546 6,050 7,122 27,382 26,866 3,938 7,131 4,961,074 4,958,666 2023/24 2024/25	£ £ £ £ 4,981,723 4,982,176 - - - - 12,670 15,732 - - 9,277 17,927 21,947 33,659 8,558 16,203 13,388 17,455 34,037 40,966 4,961,074 4,958,666 4,923,704 4,917,546 6,050 7,122 27,382 26,866 3,938 7,131 4,961,074 4,958,666 2023/24 2024/25

		4,958,666
		4,917,546 7,122 26,866 7,131
		4,958,666

The notes on pages 5 to 10 form an integral part of these accounts.

These accounts were approved by the Trustees on 11 September 2025 and signed on their behalf by:

Martin Thomas, Treasurer

Martin Thomas

Philip Willis, Secretary

PS Willis

Page 4 of 11

WEST BRIDGFORD BAPTIST CHURCH

NOTES TO THE ACCOUNTS YEAR ENDED 31 JULY 2025

1 ACCOUNTING POLICIES

a Basis of preparation

The accounts are prepared in accordance with the Accounting Regulations set out under the Charities Act 1993, and with the Charities Statement of Recommended Practice 2005.

b Donations

Donations are accounted for gross when received.

c Legacies

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

d Investment Income

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

e Fund raising and publicity costs

The Church does not make formal appeals for funds, and 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.

g Governance costs

This represents direct expenditure on the governance of the church. The management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service.

h Fixed assets

The church premises are included in the balance sheet at insurance value because reliable cost information is not available, and valuation would incur significant costs which would be onerous compared with the additional benefit gained by the user of the accounts.

The manse premises are stated at cost.

Furniture and equipment in the church premises is included at cost or net realisable value.

i Depreciation

Depreciation has not been charged on the 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. Depreciation on other fixed assets is calculated to write of the cost on a straight-line basis over their expected useful life, as follows:

Furniture and fittings: 10 years Computers and equipment: 3 years Solar generation system: 24 years

j Investment assets

Quoted investments are stated at market value. All other investment assets are shown at cost.

Page 5 of 11

2 Voluntary Income

2 Voluntary Income
	Unrestricted	Designated	Restricted	2024/25	2023/24
Offerings	53,818	-	3,399	57,217	57,543
Tax refunds	13,821	-	380	14,201	11,521
Grants received	-	-	-	-	-
Legacies	-	-	-	-	5,105
Totals	67,639	-	3,779	71,418	74,169
3 Investment Income
	Unrestricted	Designated	Restricted	2024/25	2023/24
Bank interest	167	-	2	169	378
Income from other investments	-	-	-	-	-
Totals	167	-	2	169	378
4 Incoming resources from charitable	activities
	Unrestricted	Designated	Restricted	2024/25	2023/24
Room hire	31,571	-	-	31,571	29,403
Manse rent	-	-	-	-	-
Fund-raising events	-	-	-	-	-
Other	69	2,140	-	2,209	2,476
Totals	31,640	2,140	-	33,780	31,879
5 Charitable activities
	Unrestricted	Designated	Restricted	2024/25	2023/24
Ministry	39,875	742	-	40,616	41,712
Mission	8,968	-	5,441	14,408	11,329
Establishment	46,481	1,453	-	47,934	54,647
Totals	95,323	2,195	5,441	102,958	107,689
6 Total resources expended
	Charitable activities	Grant funding	Support costs	2024/25	2023/24
Ministry	36,234	-	4,383	40,616	41,712
Mission	-	12,854	1,555	14,408	11,329
Establishment	42,761	-	5,172	47,934	54,647
Cost of generating funds	-	-	-	-	-
Governance costs	-	-	-	-	-
Totals	78,995	12,854	11,110	102,958	107,689
7 Grants payable
	Unrestricted	Designated	Restricted	2024/25	2023/24
BMS World Mission	1,800	-	714	2,514	1,953
EMBA Home Mission	2,400	-	-	2,400	2,400
Tim & Heather Worrall	-	-	1,350	1,350	1,350
Friary Drop-in	1,200	-	593	1,793	1,186
Tek Ura	1,500	-	1,918	3,418	1,974
Christians Against Poverty	1,000	-	-	1,000	1,000
Welcome Churches	100	-	30	130	289
Christian Aid	-	-	248	248	50
Tear Fund	-	-	-	-	60
Totals	8,000	-	4,853	12,854	10,262

Page 6 of 11

8 Support costs

Totals 9 Staff costs and Trustees expenses Salaries Pension costs Other costs Totals Administrative staff Other administrative costs Social security costs The average number of full-time employees during	Unrestricted Designated Restricted 2024/25 2023/24 9,302 - - 9,302 8,622 1,808 - - 1,808 1,525	Unrestricted Designated Restricted 2024/25 2023/24 9,302 - - 9,302 8,622 1,808 - - 1,808 1,525
	11,110 - -	11,110 10,147
	the year was	2024/25 2023/24 38,471 36,347 - - 3,689 3,526 3,795 3,627
		45,954 43,500

		1.4 1.4

No employee received emoluments in excess of £60,000 during the year (2023/24: none).

No sums were reimbursed to the Trustees for their work as Trustees (2023/24: none).

The Church pays pension contributions for its Ministers to the Baptist Pension Scheme. The scheme is a multi-employer scheme and it is not possible to identify the assets and liabilities of the scheme which are attributable to the church. In accordance with FRS17 therefore, the scheme is accounted for entirely as a defined contribution scheme. See note 19 for further details.

10 Tangible Fixed Assets

Depreciation Net Book Value All of the fixed assets are used for direct charitable Cost	31 July 2024 Additions Disposals 31 July 2025 31 July 2024 Charge for year On disposals 31 July 2025	Church Premises Manse Furniture & equipment Total 4,727,670 237,000 20,417 4,985,087 - - 843 843 - - - -
		4,727,670 237,000 21,260 4,985,930
		- - 2,911 2,911 - - 1,296 1,296 - - - -
		- - 4,207 4,207

	31 July 2024 31 July 2025 purposes.	4,727,670 237,000 17,506 4,982,176

		4,727,670 237,000 17,053 4,981,723

11 Debtors

11 Debtors
Totals Accrued income Prepayments and other debtors	2024/25 2023/24 3,530 6,827 9,140 8,905
	12,670 15,732

Page 7 of 11

12 Bank and cash balances

						2024/25	2023/24
CAF Bank						5,171	2,602
TSB						4,051	15,268
Cash						55	57
Totals						9,277	17,927
13 Creditors: amounts falling due within one year
						2024/25	2023/24
Baptist Union Corporation (manse loan, amounts due by 31 July 2026)						6,929	6,158
Other creditors						1,629	10,045
Totals						8,558	16,203
14 Creditors: amounts falling due after more than one year
						2024/25	2023/24
Baptist Union Corporation (manse loan, due over the period to June 2031)						34,037	40,966
Totals						34,037	40,966
15 Endowment Funds
	31 July 2024	Incoming resources	Resources expended		Gains and losses	Transfers	31 July 2025
Name of fund
Building Capital	4,727,670	-		-	-	-	4,727,670
Manse Capital	189,876	-		-	-	6,158	196,034
Totals	4,917,546	-		-	-	6,158	4,923,704

The Building Capital fund represents the funds originally applied to the building of the church. The Manse Capital fund represents the funds applied to the purchase of the manse.

Building Capital Manse Capital Totals Name of fund	Fixed Asset Investment Current Asset Total 4,727,670 - - 4,727,670 196,034 - - 196,034
	4,923,704 - - 4,923,704

Page 8 of 11

16 Restricted Funds

16 Restricted Funds
Mission Specific Gifts Energy efficiency Totals Name of fund	31 July 2024 Incoming resources Resources expended Gains and losses Transfers 31 July 2025 113 1,352 1,350 - - 115 1,074 2,429 3,503 - - - 5,935 - - - 5,935
	7,122 3,782 4,853 - - 6,050

The Mission fund represents sums held for the support of Tim and Heather Worrall.

The Specific Gifts fund represents sums given for other specific purposes, including sums given specifically for BMS World Mission.

The Energy efficiency fund represents sums given for work to improve the energy efficiency of the church building.

Mission Specific Gifts Energy efficiency Totals Name of fund	Fixed Asset Investment Current Asset Total - - 115 115 - - - - - - 5,935 5,935
	- - 6,050 6,050

17 Designated Funds

17 Designated Funds
Depreciation Building Maintenance Manse Maintenance Young People's Work Totals Name of fund	31 July 2024 Incoming resources Resources expended Gains and losses Transfers 31 July 2025 17,506 - 1,296 - 843 17,053 5,107 - - - 1,490 6,597 1,014 - - - - 1,014 3,239 2,140 662 - (2,000) 2,718
	26,866 2,140 1,958 - 333 27,382

The Depreciation fund represents the sums reserved for future depreciation of furniture and equipment, and corresponds to their residual value.

The Building Maintenance fund represents the sums reserved for repairs to the church building, and is intended to smooth out the annual cost of large, occasional items such as work on the spire or the roof.

The Manse Maintenance fund represents the sums reserved for repairs to the manse, and is intended to smooth out the annual cost of large, occasional items such as replacement of the external woodwork.

The Young People's Work fund represents the sums generated by these activities, set aside to be used for their continuing operation.

Depreciation Building Maintenance Manse Maintenance Young People's Work Totals Name of fund	Fixed Asset Investment Current Asset Total 17,053 - - 17,053 - - 6,597 6,597 - - 1,014 1,014 - - 2,718 2,718
	17,053 - 10,329 27,382

18 Analysis of net assets

18 Analysis of net assets
Totals Unrestricted funds Endowment funds Restricted funds Designated funds	Fixed Asset Investment Current Asset Total 4,923,704 - - 4,923,704 - - 6,050 6,050 17,053 - 10,329 27,382 - - 3,938 3,938
	4,940,757 - 20,317 4,961,074

Page 9 of 11

19 Pensions

The Church is a participating employer in the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited).

The Scheme, previously known as the Baptist Ministers Pension Fund, started in 1925. At the beginning of the financial year, the scheme comprised a defined benefits scheme which was closed to future accrual on 31 December 2011 and a defined contribution plan which was opened in January 2012. The assets of the Scheme are held separately from those of the Employer and the other participating employers.

For the current financial year, the pension provision for members of the Scheme is being made through the Defined Contribution (DC) Plan. In general, members pay 8% of their Pensionable Income and employers pay 6% of members’ Pensionable Income into individual pension accounts, which are operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long-term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva Limited. Furthermore, members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their employers also pay a total of 5%.

In October 2024, the insurance company Just Group completed a buy out of the liabilities of the closed defined benefit scheme. From that date any remaining liability of the participating scheme members to defined benefit scheme ceased and the £1 per month deficit contributions payable by the participating employers which were agreed in the recovery plan approved in August 2022 also ceased from that date. Administration of the closed defined benefit scheme transferred from the pension trustees to Just Group from that date.

The Minister is eligible to join the Scheme.

20 Related Charities

The custodian Trustee of the church is the East Midland Baptist Trust Company Limited which is charity number 250068. The church is also a member of the Baptist Union of Great Britain and of the East Midlands Baptist Association. The church is in receipt of a loan from the Baptist Union Corporation, which is charity number 249635, as set out in notes 13 and 14. The church made a donation to the Baptist Union Home Mission Scheme as set out in note 7.

Page 10 of 11

Independent Examiner’s Report

West Bridgford Baptist Church	West Bridgford Baptist Church	West Bridgford Baptist Church

31 July 2025	Charity no (if any)	1131807

1 to 10
• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. (1) which gives me reasonable cause to believe that in, any material respect, the requirements: • to keep accounting records in accordance with section 41 of the 1993 Act; and The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed. It is my responsibility to: • examine the accounts under section 43 of the 1993 Act; • follow the procedures laid down in the general Directions given by the Charity Commission (under section 43(7)(b) of the 1993 Act; and • state whether particular matters have come to my attention. My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity 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. In connection with my examination, no matter has come to my attention:

Signed: Name: Relevant professional qualification or body: Address:	A K Thomas	8.11.2025

	Alison Thomas

	N/A

	79 Thackeray’s Lane, Woodthorpe, Nottingham, NG5 4JA

Page 11 of 11

OpenCharities

2025-07-31-accounts

WEST BRIDGFORD BAPTIST CHURCH ANNUAL ACCOUNTS FOR THE YEAR TO 31 JULY 2025

WEST BRIDGFORD BAPTIST CHURCH

LEGAL INFORMATION

CHURCH ADDRESS

TRUSTEES

BANKERS

INDEPENDENT EXAMINER

WEST BRIDGFORD BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITES YEAR ENDED 31 JULY 2025

WEST BRIDGFORD BAPTIST CHURCH

BALANCE SHEET 31 JULY 2025

Martin Thomas

NOTES TO THE ACCOUNTS YEAR ENDED 31 JULY 2025

1 ACCOUNTING POLICIES

a Basis of preparation

b Donations

c Legacies

d Investment Income

e Fund raising and publicity costs

f Grants payable

g Governance costs

h Fixed assets

i Depreciation

j Investment assets

2 Voluntary Income

8 Support costs

10 Tangible Fixed Assets

11 Debtors

12 Bank and cash balances

16 Restricted Funds

17 Designated Funds

18 Analysis of net assets

19 Pensions

20 Related Charities

Independent Examiner’s Report