HEATON BAPTIST CHURCH
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
Charity registor•d number 1132252

HEATON BAPTIST CHURCH
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
Page
Report of the Trustees
Report of the Independent Examiner
Statement of Financial Activities
Balance Sheet
Notes lo the Financial Statements
9-16

HEATON BAPTIST CHURCH
REPORT OF THE TRUSTEES
YEAR ENDED 31ST MARCH 2025
The Trustees present their report together with the unaudited financial statements for the year ended
31st March 2025
Reference and administratlve infonnation
Charity name..
Heaton Baptist Church
Charity registration number..
1132252
Registered office and operational address.
Heaton Road
Newcastle upon Tyne
NE6 5HN
Trustees
Rev DP Tubby
Mrs SM Foster
Mrs RJ Rai
Mrs P Daniel
Mr TK Howell
Mr TJ Fletcher
Mrs HV Bird
Mrs K Dews
Mr GG Sexton
Mr JP Bird
Mr TS Onions
Mrs AG Ogundipe
Mr J Kenyon
Ms FA Varley
'Elder
{Senior Minister)
Elder- stepped down January 2026
'Elder
Elder- stepped down January 2025
"Elder
'Elder
Elder- appointed May 2025., stepped down December 2025
'Deacon
'Deacon
Deacon - stepped down May 2025
'Deacon
'Deacon- appointed May 2024
Deacon - stepped down December 2024
"Deacon - appointed May 2025
Current trustee
Independent Examlner
Joanne Regan FCA, A2ets, 32 Brenkley Way, Blezard Business Park,
Seaton Burn, Newcastle upon Tyne NE13 6DS
Bankers
Lloyds TSB plc, Grey Street, Newcastle upon Tyne.

HEATON BAPTIST CHURCH
REPORT OF THE TRUSTEES
ST
YEAR ENDED 31 MARCH 2025
Structure, Govèrnance and Management
Govemin
document
The organisation is a charity, governed under a constitution adopted on 1 Sl August 2009. The charity
registered on 22nd Qclober 2009. having previously been an excepted charity.
Recruitment and a
ointment of the Trustees
Names are brought to the Church members. A quorum of 20Yo of church members is required to take part in
the vote. Confirmation is by secret ballot with at least thirds of the members voting in favour of the
appointment.
Elders and deacons serve for a period of three years, after which they can apply for re-election if they wish.
Trustee Induction and Trainin
Before appointment potential trustees are supplied with up to date financial information and other documents
such as the most recenl accounts and a copy of the conslilution.
Risk mana
ement
The trustees have examined the major risks which could affect the charity as a whole and have developed
and implemented procèdures to minimise these risks as far as possible. Risks identified by the trustees
include child protection issues, health and safety aspects associated with the church premises and activities,
fire safety, GDPR, cyber security, insurance, and other legislative compliance. Ri$k management is
proactive activity developing with the growth of the charity.
Following the appointment Operation Coordinator Role, a revised govemance structure was adopted. The
Operation Coordinalor ensures appropriate inspection and maintenance arrangements are in place for key
assets and equipment. Risk assessments are carried on key activities and appropriate safeguards
introduced where necessary. A 'health and safety culture is in place and encouraged amongst all internal
and external users of the premises.
anisational
cture
The trustees are responsible for administering the church and for its strategic direction. The day to day
running of the church building is delegated lo the Office Manager.
ed arties
The church does not have any related parties other than the trustees and their immediate families.

HEATON BAPTIST CHURCH
REPORT OF THE TRUSTEES
YEAR ENDED 31ST MARCH 2025
Objectives, activltiès, achievements and perfom)anco
Ob ectives of the Chari
Heaton Baptist Church is a vibrant family church that seeks to live out and share the Christian farth
across its sphere of influence and beyond its walls. Its current focus is to develop its goal of "Growing
as healthy disciples of Jesus"
The mission statement of Heaton Baptist Church is. Loving God and Livin9 for Others,. Bringing God
to people, leading all to maturity in Christ,. We have five, established core values which determine
how we seek lo live out our faith. namely being.. Christ-centred, discipling, generous, missional and
welcoming.
The trustees have complied with the duly in section 17 of the Charilies Act 2011 to have due regard to
public benefit guidance published by the Charity Commission.
A¢tivities and achievements durin
the
ear
Heaton 8aptist Church is a welcoming and inclusive church that hosts a range of activrties that are
part of our mission as well as providing a home for a variety of user groups. Our premises are used
extensively.
As of May 2025, we have 1 ministerial staff (1 fv11-lime}, one part-time youth ministry leader, a part-time
Office Manager and a part lime Operations Co-ordinator. They are supported by approximately 150
volunteers within the church spanning a number of different groups and activities.
The church has a variety of strong community connections and host a number of activities &
organisalions whose purpose is to improve the physical, spiritual & physiological wellbeing of residents in
east Newcastle. This includes a weekly food-bank, benefits support, drop-in café, coffee moming, 8ible
Studies, pre-school toddler groups & other resource beside other groups who regularly use the premises.
We have seen growth within the church loo, with ever increasing cultural diversity reflected in our regular
worship & social activities, and increasingly within our leadership. We have seen a number of baptisms &
new members and are excited to this trend developing, bringing with it creativity & enthusiasm.
We have also seen changes to our pastoral team structure which have been intended to ensure all
people within the congregation receive lo appropriate level of pastoral care.
Financial review
The Statement of Financial Activities on page 7 of these financial statements details all incoming and
outgoing resources during the year. The Trustees consider the charity's affairs lo be satisfactory.
At 31$1 March 2025 a balance of £142,055 remains in the General Fund for Church use.
Reserves Polic

The Trustees have retained the reserves policy agreed during previous Financial Years. Free reserves are
those unrestricted reserves not committed or invested in tangible fixed assets.
The policy is to maintain a minimum reserve equivalent to three months of expenditure cover, which is
around £65,000. The balance at the end of Ihe year was consistent with this goal.
Investment Polic
The Trustees have agreed an investment policy which is to gain maximum interest with minimum risk on
money held on reserve, the balance of the accounts currently being such that no money is held in high risk
investments.
Approved by the 8oard of Trustee5 on 29th January 2026 and authorised to sign on its behalf..
DP Tubb
Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HEATON BAPTIST CHURCH
I report on the accounts of the charity for the year ended 3151 Morch 2025 which are sel out on pages 7 to 16.
Re8ponsibilitigs and basis of ieport
As the charity Iruslees you are responsible for the preparation of the accounts in accordance wrth the iequiremenls of the
Charrtie$ Act 2011 ('the Acl'l.
I report in respect of my exarninalion of the tharily's accounts carrEd out under se¢tron 145 of the Act and in carrying out
my examination I have followed all the appI￿able directions given by the Charty Commission under section 1451Sllbl of
the Act.
Independent gxamSnerf¥ ststement
I have completed my examination. I confirm that no material matters have come to my attention in conn$ction with the
examinats'on giving me cause lo believe that in any material respect..
Accounb'ng record$ were not kept in iespecl of the charity as required by section 130 of the A¢l,' or
The accounts do not accord with those records,. or
3. The accounts do not comply wlh the applicable r¢qui¥ements ¢onceming the fom and eonlent of accounts set
out in Ihe Charities (Accounts and Reportsl Re9ulalions 2008 other than any requirement thai the accounts give
a 'lrue and fair view, which is not a maller considered as part of an independent examination., or
The financial Slalements have not been prepared in accordance with the methods and prin¢iplos of the
Sialemenl of Recommended Practice for accounting and reporting by charities applicable lo charrf(ies preparing
their accounts in accordance with the Finaneial Reporting Standards applicable in tha UK and Republic of IEland
IFRS 102}.
I have no ¢oncerns and have come across no other matters in ¢onnection with the examination lo which allenlion should
be drawn in this report in order to enable a proper understanding of the ac¢ounts lo be ￿aChed.
Joanne Regan FCA
Azels
29th January 2026
Bulman House
Regent Centre
Gosforth
Newea¥tle upon Tyne
NE3 3LS

HEATON BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31ST MARCH 2025
Note Unrestricted
Funds
INCOME
De$lgnated
Funds
Restrlcted
Funds
Total
2025
Totsl
2024
Weekly offering
Gift aid
Income Tax Recovered
Bank Interest
Designated
Rentsllettings
Other income
29,257
123,266
32,373
81
34.657
3,527
36.266
29,257
123,266
32,373
481
34,657
3,527
38,182
34,005
136,471
36,404
430
6,948
3,249
3,161
12
400
1,916
Total Income
259,427
2,316
261,743
220,668
EXPENDITURE
Staff Cosls
Mission
Upkeep of Church Buildings
Giving lo other organisations
Other
Administrative Support Cost
Partnership Fund
Toddlers Group
101,448
33,433
105,554
4,475
4,949
10,713
101,448
33,433
105,554
4.475
4,949
10,713
107.202
33,662
56,708
898
4,777
12,878
2,161
906
10
1,116
1,116
Total èxpendlturè
260.572
1,116
281,688
219,192
Nel incomel(expenditure)
before transfers
(1,145)
1,200
55
1,476
Transfers
20.906
(2.165)
118,741)
Fixed asset revaluation
Nel movement in funds
19,761
(2,185)
{17,541)
55
1,476
Reconclllatlon of Funds
Funds brought forward
1,844,306
2.185
1,350,730
3.197,201 3,195,725
Funds ¢arrlfrd fonvard
1,864,067
1,333.190
3.197,256 3,197,201
The notes on pages 9 to 16 form part of these financial stalemenls.

HEATON BAPTIST CHURCH
BALANCE SHEET
YEAR ENDED 31ST MARCH 202S
2025
2024
Notes
Fixed Assets
Tangible assets
13
3.044,048
3,045,296
Curront assots
Cash at bank & in hand
Prepayments & Accrued Income
14
156,520
8,677
108,364
51,192
Total current assets
Creditors: amounts falllng
due within one year
163,197
159,556
15
(9,990)
(7,6511
Net current assets
153,207
151,905
Creditors: amounts falllng
due after more than one year
Net as80ts
3,197,255
3,197,201
Funds
General Fund
Revaluation Reserve
Designated funds
Restricted funds
17
142,055
1,722,010
122,296
1,722,010
2,165
1,350,730
17
17
1,333,190
Total funds
3,197.255
3,197,201
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small Gompanies regime.
Approved by the Board of Trustees on 29th January 2026 and signed on its behalf by..
Tr
The notes on pages 9 to 16 form part of these financial statements.

HEATON BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
Accounting Pollcies
Charity infornlatlon
Healon Baptist Church is a registered Charity in England and Wales. The registered office 1$ H&aton Road,
Newcastle upon Tyne, NE6 5HN.
Ac¢ountSng convention
These accounts have been prepared in accordance with FRS102 'The Financial Reporting Standard applicable in
the UK and Ireland, I"FRS102'1, 'Accounling and Reporting by Charrties" the Statement of Recommended Practice
for Charities applying FRS102 and UK Generally Accepted Accounting Practice as it applies from 11t January 2015.
The charity is a Public Benefit Entity as defined by FRS102.
The accounts are prepared in sterling which is the functional eurrency of the charity. Monetary amounts in these
financial slalemenls are rounded t9 the nearest £.
The aceounls have been prepared under the hislorieal ¢¢51 convention modrfied lo include the revaluation ol freehokl
properties and lo include investment properties and certain financial in$trumenls al fair value. The principal
a¢counting polictes adoplfjd are set out bèlow.
al All income be¢oming available to th¢ charity during the year is recognised in the Statement of Financial
Activit￿$ wh8n they are receivable.
bl Grants. including grants for the purehase of fixed assets, affj rocognised in full in the Statement of Financial
Aclivilh?s in the year in whi¢h they are receivable, unless there are associated performance￿elated
conditions. in which ¢a$g the grants are recognised in line with the performance-relal&d conditions.
cl Expenditure is recognised in the period in which il is incurred. Expendiluie includes allribulable VAT which
cannot be iecovered. All expenditure is allo¢81od lo the particular a¢tivily lo which that cost relate$.
dl Fixed assets are initially capilalised al cost. Land and buildings, whieh are all lor charity use, are ineluded in
the accounts at deemed ￿$t. Freehold land is not depreciated. Th• deemed cost of the freehold buildin9S
less the estimated residual value is Considered to bè immaterial. This is kept under constant review by the
Iruslees. Depreciation is rtrcognised so at to write off the cost of the solar panels less their residual value ovei
their useful lives on the lollowing base$'.
Freehold land and buildings Not depreciated
Solor panels
25 years
Pension costs - The charity makes contributions lo a defined contributions scheme. The pension co$t$
¢harged represents eonlribulions payable to the scheme.
gl Unreslricled funds are incoming resources ￿Ceivable or generated by the charity for its obiècls wilhoul fvrthe
specified purpose and are available as general funds.
h) Designated funds are unrestrieted funds which have been allocated by the Iruslees for a particular purp058.
il Restricted funds are to be used for specific purpose$ laid down by the donor. Expenditure meetin9 these
criteria is charged to the fund along with a fair allocation of management costs. The Building Piojecl eonsisls
of gifts made to the Church by members and others, as agreed at Church meetings and grants from other
organis8lion$ which can be used only for the Building Project.
jl The financial s18tements have been prepared on a going concern basis as the Iwstees believe that no
material unc£rt8inlies exist. The trustees have considered the level of funds held and the expected level of
income and expenditure for 12 rnonlhs from aulhorising these financial slalemenls. The bijdgeled income and
expenditure is sufficient with the level of reserves lor the charity lo be able to continue as a going concern.
k) The entity transitioned to FRS102 on 1 Xl April 2015. there were no transitional adjustrnenls required.

HEATON BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
2. Designated Offerings and Glvings
2025
2024
Church Ministries & Internal Events
External Evenlslmission & Special Offerings
Various Grants
50
912
33,695
480
6,468
Total Gonaral Fund
34,657
6,948
3. Rentsllèttings
2025
2024
Hire of Church Buildings
3,527
3,249
4. Other Income
During a financial year, the Church will receive a number of gifts which are donations towards the costs for
service5 that our members have used or to which they would like to donate.
2025
2024
Miscellaneous giftslofferings
Legacies
4,055
32,211
1,056
Total Gèneral Fund
36,266
1,056
Restricted Fund
HBC Toddlers Group
1,916
2,105
38,182
3,161

HEATON BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
5. Staff Costs
2025
2024
Gross salaries
Social security costs
Pension costs
Other costs
92,094
2,793
6,561
96,185
3,142
6,520
1,355
101.448
107,202
No employee received emoluments of more than £60,000 in either this year or last year.
2025
2024
The average number of employees was..
Induded above are the fO￿¢￿Ir9 amounts in respect oftruslees ofthe chanty. The Constitution permits the employment
and remuneration oftrustees for performance ofother dubes for the charity as descfflbed in brackets below.
Salary
Employer
Pension
Contributions
Total
2025
Total
2024
Represonted
D Tubby (Senior Minister)
J Girling (Youth Director)
E Watts (Office Manager)
T Howell {Operations Coordinator)
A Innes (Assistant Minister)
H Rogers (Children's Worker)
36,319
26,289
17,588
11,898
4,396
1,106
671
387
40,715
27,395
18,259
12,295
39,119
21,627
17.446
19,306
5,197
Total
92,094
6,561
98,655
102,695
Dave Tubby was appointed as Senior Minister and began in August 2018. He is Iving in the Church Manse, wholly
owned by the church, whth was rented out dLffing the period where no senior rnin￿ter was in post. No sums were
reimbursed to Trustees for their work as Trustees.
The Church pays pension contributions for its Senior Minister to the Baptist Ministers Pension Fund which
was a final salary defined benefit scheme until 1 January 2013 when it became a defined contribution
scheme. As the scheme is a mulli-employer scheme, il is not possible to identify the assets and liabilities
which are attibutable to the church. In accordance with UK GAAP the scheme is accounted ft)r as a defined
contribution scheme.
Other members of staff are enrolled in the NEST Pension Fund, which is a defined contribution scheme.

HEATON BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
2025
2024
6. Mission
Baptist Missionary SocietyiBMSI
Home mission FundlHMFI
Junior Churchlcrechelyouth Activities (Incl Romania)
Evangelism (Incl International Work)
Visiting Speakers
Worship/PA Equipment
Prayer
Grow Baby
Food Ministries
Conferences
Internal eventslGeneral
External events
Other
7,900
8,000
5,960
1,898
405
3.171
7,900
8.000
1,317
2,123
350
3,453
179
123
6,825
72
1,095
934
3,610
378
12
3,392
33,433
33,662
2025
7. Upkeep of Church Bulldings
2024
Manse (29 Ivymounl Road)
Church Buildings
17,426
25,021
5,246
8,275
47,889
329
1,369
Gas Electricity and Water
Insurances
Maintenance and Repairs
ReplacementslRefurbishmenl
Health and safely
Cleaning and Materials
5,184
35.205
4.976
8,918
1,332
129
966
105,554
56,708
8. Giving to Other Organlsations
2025
2024
External Ministry Organisations
Heaton Churches TogetherlFestival
Mission Partners
1,475
398
500
3,000
4,475
898
12

HEATON BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
9. Other
2025
2024
Hardship Fund
Leaving Gifts
Catering
Miscellaneous-other
1,584
89
1,901
1,375
183
1,763
1,668
1,163
4,949
4,777
10. Admlnlstrative Support Costs
2026
2024
Printing. computing, offi¢e supplies and postage
Telephones
Affiliation feesl Leadership development
Bank Charges
Independent Examiners Fee
Depreciation
Legal Fees
3,007
3,022
968
728
1,440
1,248
300
4,274
2,390
912
2,854
1,200
1,248
10,713
12,878
11. Partnèrship Fund
2025
2024
Payments to Church Members working in missions abroad
2,161
2,161
13

HEATON BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2024
12. Movemonts on legacies
During 2020 the church received a legal from Dorothy and Mary Pearson. The use of it was not defined by
the giver but it was agreed that any use would be decided case by case by the members and not treated as
part of the General Fund. Therefore it has been treated as a Restricted Fund and held in the separate
Deposit Account. During ihe reporting period Ihe members agreed that the legacy would be used towards the
installation of a community garden on the west side of the church, facing Heaton Road. £13,462 of Ihe
legacy was used towards this. The members further agreed during the reporting period that the legacy would
be used to fund the restoration of the church's windows. £5.279 ofthe legacy was used towards restoration
of windows in 2024-25. Interest received during the period on the legacy was £400. The balance is £22,383.
During the reporting period a legacy of £32,211 was recèived, with no restrictions on its use. Interest
received on this legacy during the period was £81. The balance is now £32,292.
2025
2024
Legacies received
Bank Interest
Transfers
32,211
481
118,741)
430
Movement
13,951
430
13. Tanglbla Flxèd Assets
The tangible fixed assets relate to Freehold Land and Buildings al deemed cost (Church Buildings.. Heaton
Roadlmundella terrace £2,714,543 and Manse.. 29 Ivymount Road £302,049) and Solar Panels which are
depreciated over their useful economic life.
Freehold Land and
Buildings
Solar Panel$
Total
Cosl
As 1 April 2024
Additions
3,016,592
31,200
3,047,792
At 31 March 2025
3,016,592
31,200
3,047,792
Depreciation
As 1 April 2024
Charge for the year
2,496
1,248
2,496
1.248
At 31 March 2025
3,744
3,744
Carrying amount
At 31 March 2025
3,016,592
27,456
3,044,048
Al 31 March 2024
3,016,592
28.704

HEATON BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
14. Cash at Bank
2025
2024
Treasurer's (Current) Account
Cash in hand
Deposil Account
Building Fund AcGount
HBC Toddlers Account
90,806
112
54,756
8,596
2,249
56,573
102
40,805
8,596
2,288
156,520
108,364
2025
2024
15. Creditors: amounts falling due within ona yoar
Accruals
Payroll payables
Donations payable
Other creditors
Deferred grants
1,320
4,745
2,621
1,304
1,200
3,059
1,197
2,195
9,990
7,651
Unrnstrlctod
Funds
Restrlcted
Funds
Totsl
Funds
16. Analys18 of net assots between funds
Tangible fixed assets
Net current assets
Creditors.. amounts falling due after more than one year
1,737,169
128,575
1,306,879
24,632
3,044,048
153,207
1,865,744
1,331,511
3,197,255

HEATON BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
17. Movement in funds
1st
April
Incomlng Resources
31st
R8sources Expended Transfers Rèvaluation March
2024
2025
Unrestrictèd funds
General funds
Property revaluation Teserve
Designated fund$
Partnership Fund
122,296
1.722,010
259,427 1260,572) 20.906
142,055
1,722,010
2,165
(2,165)
Total unrestrictod funds
1,846,471
259,427
1260,572} 18.741
1,864,065
Restricted Funds
Building Fund
HBC Toddlers
Pearson Legacy
1,306,879
3,127
40,724
1,306,879
3,928
22,383
1,916
400
11,1161
(18,741)
Total roStrl¢tèd funds
1,350,730
2,316
{1,116} (18,741)
1,333.190
Total funds
3,197,201
261,743
1261,688}
3,197.255
Deslgnated Fund
The designated fund is called the Partnership Fund and was used for supporting members of the Church in
full time training or ministry. The Partnership Fund closed in 2023, with Ihe remaining fvnds to be used for
supporting the church's Mission Partner organisations.
Restrl¢ted Fund8
The Building Project was Completed in 2009. The loan payments and gifts received to pay for this project
have been handled separately. The loans are now paid off in full. The income received by the Toddler group
is also restricted and is managed by a dedicated group on behalf ofthe Church. During 2020 the Pearson
Legacy was received by Ihe Church and is treated as a restricted fund- see rbote 12 above.
Transfers
Transfers totalling £18,741 were made from the Pearson Legacy to the General Fund as detailed in note 12
above. £2,165 was transferred from the Partnership Fund to the General Fund for use in supporting Mission
Partners during 2024-25.
18. Events afterthe reporting period
At a Special Church Meeting on 181h May 2025, the members of the church approved the incorporation of the
church as a Charitable Incorporated Organisation (CIO) and to transfer the assets and liabilities of the church
to the new CIO at a future date. The transfer of assets and liabilities is planned to occur on 1 $t April 2026.
This transfer will be accounted for using merger accounting and therefore these financial statements are
prepared on a going concern basis.
16