BESSELS GREEN BAPTIST CHURCH
Love generously …. Act Justly …. Forgive swiftly …. Include selflessly …. Practice humility
BESSELS GREEN BAPTIST CHURCH
Annual Report and Financial Statements for the year to 31 December 2024
Contents
Trustees' Annual Report
Section 1 : Reference & Administrative Details
Section 2 : Charitable Object
Section 3 : Organisational Structure and Decision making process
Section 4 : Objectives and Activities
Section 5 : Achievements and Performance
Section 6 : Financial Review
Section 7 : Management of Risk
Section 8 : Signature and Declaration
Accounting Statement
Section A : Statement of Financial Activities
Section B : Balance Sheet
Section C : Not Used
Section D : Notes to the Accounts
Accounts Examination
Independent Examiner's Report on the Accounts
BESSELS GREEN BAPTIST CHURCH
TRUSTEES' ANNUAL REPORT for year ending
31 December 2024
The Charity Trustees present their Annual Report & Financial Statements for 2024
Section 1 : Reference & Administrative Details
Charity Name : Bessels Green Baptist Church
Charity's principal address : Bessels Green Baptist Church has its primary place of activities in the church premises in Bessels Green Road, Bessels Green, Sevenoaks Kent TN13 2PS.
Charity Registration No : 1132394
Bessels Green Baptist Church which previously qualifies as an Excepted Charity under subsection 5 of section 3 of the Charities Act 1993 was required to register a charity with the Charity Commission during 2009. The registration process was completed on 29 October 2009.
Those currently acting as Charity Trustees and those with that responsibility in the reporting period are as listed following:
Minister: Charles Ingram
Assistant Minister: Andy Potter Elders: Rick Woodward Term ended 28/4/2024 Colin Cross Term ended 9/2/2025 Alison Riches Rob Ovens Richard Anstead Elected 21/07/2024 Treasurer : Luci Wright Secretary : Richard Bevan Note : On 26 April 2015 the church approved a constitution in which only the Minister(s), Elders, Treasurer and Secretary are Charity Trustees. The Deacons post this date operate not as Charity Trustees but with specific agreed portfolios of responsibility as agreed by the Church Meeting. This Constitution was updated in April 2022 to allow for on line participation in Church Member and Trustee Meetings.
Premises Trustees: The church is the beneficial owner (subject to the relevant trusts) of the Church premises at Bessels Green Road and the manse at 21 Larkfield Road. These premises are held in trust on behalf of the church by the custodian trustee, The Baptist Union Corporation Ltd. Similarly the church owned land at Ash Platt Wood is held by the Baptist Union Corporation Ltd as custodian trustee. The church also holds a part interest in 1 Darent Close and 7 Marvillion Close but the BUCL are not involved in these last two properties. Professional Advisers : Main Bankers: National Westminster Bank plc Sevenoaks Branch 67 High Street Sevenoaks Kent TN13 1LA Additional Bankers: The Charity Bank Limited: Fosse House, 182 High Street, Tonbridge TN9 1BE CAF Bank: 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4TA Independent Examiner : Paul Baker FAIA Applied Accountancy, Riverside Suite, 50a Clifford Way, Maidstone ME16 8GD
31 December 2024
BESSELS GREEN BAPTIST CHURCH
TRUSTEES' ANNUAL REPORT for year ending
Section 2 : Charitable Object
Charitable Object : The Charity is governed by an Approved Governing Document which states that the principal purpose of the charity is the advancement of the Christian faith according to the principles of the Baptist denomination to include advancement of education, community service and other such charitable purposes in such parts of the United Kingdom and the world as the Church shall determine.
The Church occupies premises which are held by the Baptist Union Corporation Ltd, on Trusts which are entirely compatible with the above object.
Section 3 : Organisational Structure and Decision making process
Members of the Church : The Church is governed by a constitution based on the Approved Governing Document for Baptist Churches. Members of the church are accepted in accordance with the Constitution which requires them to be or to have been publicly baptised on the profession of faith in Jesus Christ, or following other modes of baptism to renew their public profession of faith in Jesus Christ.
Members Meeting : The Members Meeting normally takes place four times per year and has responsibility for the overall policy of the church. In accordance with the Constitution, the members appoint up to five Elders, Treasurer, Secretary and up to ten Deacons. The Elders, together with the minister(s), Church Secretary and Treasurer, are collectively known as the Charity Trustees, and are responsible for the day to day running of the Church's work and witness, and the financial and legal aspects of the charity. All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in furtherance of the charitable objective.
Relevant matters may be submitted to the Church meeting by the Charity Trustees for guidance, or may be raised by members in Church meeting for further consideration by the Charity Trustees. Though the Constitution permits decisions to be made at Church meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.
BESSELS GREEN BAPTIST CHURCH
31 December 2024
TRUSTEES' ANNUAL REPORT for year ending
Section 4 : Objectives and Activities
In order to achieve the principal objective which is set out in section 2 above, the Church provides a variety of activities both to its membership and to the community generally. The aim is to show the love of Jesus Christ in both word and deed and to bring people into a closer relationship with Him as living Lord.
Central to the work and witness of the Church is the provision of regular public services of Christian worship. These services have usually taken place each Sunday at 10:00 am and also during term time at 5:00 pm in the afternoon. There are occasional services at other times which are advertised on the Church Notice Board, in the weekly Sunday news letter and on the website at bgbc.co.uk. There is a creche and children's programme during the morning service and activities for children and youth at the afternoon service. The church seeks to be a friendly and welcoming community and anybody is free to attend any of these services.
The church broadcasts the Sunday 10:00 am service live via YouTube and Facebook. Additionally this service is available on line in the days following for viewing by those unable to attend in person or view on the Sunday. The Sunday sermon is also made available as a podcast.
The Church runs a series of house groups for the growth of faith and discipleship in the homes of some members, and further details of these can be obtained from the Charity Trustees on request, or at the Sunday services of worship.
The Church is happy, in addition to its own regular weekly programme and where scheduling of activities permits, to use its premises for other forms of outreach for example by hosting musical events.
The Church encourages members to take their Christian faith out into the world in specific activities organised to enable non Christian friends and acquaintances to be involved.
From time to time the Church runs or promotes courses for people interested in discovering more about Christianity.
The Church runs various events for Young People and for people in the Third Age.
The Church operates systems to ensure that all people working with children and vulnerable adults are appropriately vetted by the Disclosure and Baring Service.
The church has read the Charity Commission guidance on public benefit and is satisfied that the activities outlined above clearly demonstrate that the charity is providing a benefit to the public.
The Church is happy, in addition to its own activities and where scheduling of activities permits, to make its premises available for use by the wider community. Such use includes a weekly aerobics group, use of the church hall for children's parties and occasional use by local primary schools. In addition in 2024 the Church was used as a local venue for concerts and a Christmas Folk Event.
In the latter part of 2024 the Church was enabled to purchase an area of woodland, known as Ash Platt Wood, nearby to the church buildings and is planning to use this land to promote the Christian Message. This planning is an early stage but is hoped to include for example a form of Forest Church and also use in conjunction with youth activities.
31 December 2024
BESSELS GREEN BAPTIST CHURCH TRUSTEES' ANNUAL REPORT for year ending
Section 5 : Achievements and Performance
The Church does not measure the success of its programmes only in numbers, including financial numbers, but also in less tangible areas like fellowship and encouragement. The Charity Trustees recognise that these are difficult to measure but believe that 2024 was a positive year in the life of the church and that it will be able to pursue its mission purposes in 2025.
In the year nine persons were received into church membership of which two persons were baptised in the year. Seven church members were removed by death, transfer, removal or resignation. At 31 December 2024 membership stood at 152 compared to 150 a year earlier.
Average attendance at worship services was maintained during the year and is broadly at the levels before the impact of restrictions imposed by the Covid Pandemic. A similar pattern has been present in the children's work and amongst young people.
In 2022 the church, recognising the impact of climate change, began investigating ways of modifying activities with the aim of achieving a Net Zero Carbon footprint. Investigation and implementation of identified measures are on going and are inclusive of Carbon Offsetting payments that will have a financial impact in the future years.
During 2024 the church continued to progress with consultations to best determine how to utilise the Stewardship Grant that had been given for the church to manage. See Notes. Consultants investigated with local partners and with church members so that the Church Meeting could make a decision on the direction of spend for this grant. This exercise was duly completed and Mental Health issues were identified as the preferred area of spend. Discussion and consultation are ongoing to enable a decision on particular projects that will be supported.
BESSELS GREEN BAPTIST CHURCH TRUSTEES' ANNUAL REPORT for year ending
31 December 2024
Section 6 : Financial Review
The financial year reported herein by the Church is from 01 January 2024 to 31 December 2024
The Church continues to raise the funds which it needs to carry on its activities from within its own membership and congregation. No wider public appeal was made for funds during the year.
Income in 2024 was at £ 477,974 increased from £ 375,082 in the previous year. This change is mainly due to a increase in donations made for specific projects.
The most significant expense relates to the appointment of a Minister and Assistant Minister, to lead and co-ordinate the church's activities including the Sunday Services, to provide pastoral care for the congregation and other people, and to equip and encourage the membership in their life, Christian witness and service. During the year the Minister was Charles Ingram and the Assistant Minister was Andy Potter. The Minister and Assistant Minister are assisted by an employed Children & Youth Worker, Joshua Amott.
The Church expressed its part in the life of the wider church by making grants to national and international Christian organisations and societies with Christian aims and objectives compatible with the church's own charitable purpose. The organisations and financial support given is detailed in Section D of this Report. Through its Mission Team the church seeks to promote support of mission through a number of Core Missions / Mission Partners. In addition members are encouraged to be personally involved.
The Church is heavily dependent on its membership working as volunteers in all aspects of the church's activities, many of which run with little or no impact on the church's expenditure, but nevertheless contribute substantially to the achievement of the church's objectives.
Total expenditure was £401,466 increased from £ 342,610 due mainly to an increased specific project expenditure notably the purchase of Ash Platt Wood.
The financial results for the year, together with a summary of the accounting policies adopted are set out in the accompanying financial statements.
The Church is a participating employer of 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 of 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. 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 benefits scheme transferred from the pension trustees to Just Group from that date. See also note 24 to the accounts.
The Charity Trustees have made an assessment of the major financial risks facing the church, and are satisfied that there are policies in place to minimise these risks.
31 December 2024
BESSELS GREEN BAPTIST CHURCH
TRUSTEES' ANNUAL REPORT for year ending
Reserves policy :
The Charity Trustees have an established Reserves Policy to enable the church to function effectively and meet its obligations in the event of a decline in income or a major cost.
Having considered the relevant risks of changes in income and expenditure, the Trustees have determined that the appropriate level of reserves should be that the unrestricted funds held and not committed or invested in tangible fixed assets (the Free Reserves) should normally be a minimum of 3 and a maximum of 6 months of the resources expended. In 2024 General Funds this equates to between £ 69,000 and £ 138,000.
This level of Free Reserve is judged to enable responsibilities in respect of the employment of the Minister(s) and other employed staff to be discharged whilst continuing current activities in the event of a significant drop in income.
Year end effective Free Reserves are £ 155,802 Previous year (2023 : £155,235) . This sum includes outstanding debtors of £ £ 14,375 Previous year (2023 : £8,144) . £ 141,427 Previous year (2023 : £147,091) .
This provides cover slightly above the maximum end of the target for required reserves.
In addition at year end the church held sums in a designated property fund established in 2022 with proceeds from the sale of a part church interest in the property owned jointly with and occupied by the Minister C Ingram.
These funds have been designated for use in future property improvements and major property items. The sum held at year end was £ 111,990 Previous year (2023 : £110,390) .
Investment policy :
The requirement for easy access to funds to meet the needs of the Church during the year precludes the specialised investment in long term investments. To best suit this access requirement a suitable amount of funds are placed on deposit and are available on demand.
The policy adopted is to invest any remaining available balances in the best short or medium term available accounts.
BESSELS GREEN BAPTIST CHURCH TRUSTEES. ANNUAL REPORT for year ending 3108cemter 2024 Section 7 . Manayement of Rlsk Revlew of major rfsks . Tha Charity Trustees peTTr(yJica]ly condud their own revrew of the major risks to Ythich Ihe Church ts exposed. Foll4 Ithich systems and procedures are identffied and imptewEnted to manage those risks. Where appropriate systems and procedures are badted up by the agreement and aulhonty of th• Church Meeting. An èxample being policies ojvwtng safeguarding of children and YOU people togèther with tha nSId&r8d appointrnenl of leaders for children and young peoples groups. Agreed polici88 and procedures are revi8Bd to ensure Ihey me8t 0nt neads arKI r8sponsibilibes. polieS cyjvefing Safeguardlng of Children. Young 0P1? and Vulnerabte Adults are in Pla together ¥th others dealing wth Data Protection arKt Health & Safvty. Polici ar8 reconfirmj at each churth AGM. Th8 Ghurch premis8s are inspected for Health & Safety risk on on annual basis tho most recent lull assessment and rets)mmendth"ons baing mada In D8cember 2024. Appropnate items are acted upon by tho Charity Trustees. On an ongoing basis H&S issues are reported to and ¢on5idered by the Trustees as appropriats at lf regular monthly meetings. A separats speafic Asbestos Rtsk Assessment was made In August 2017 and revealed no areas of concern. Systems ara implem8nted to ensure that Health & HY9n@ procedures in relation to th8 use of church premis8s to prepare and distribute food and drink at church events are up to dale and applied to churth aclivrfies. 8•otlon 8 . 8lgnatuv• and D•¢laratlon The Charity Tntstees pwgsent th roport and financial ststaMe forthe yow to 31 December 2024. The accounts are propared in accordance the. Chariti85 Statemorrt of RecxKnmonded Practi (ChareS SORP 2021). FR8102 and the Charitses Act 2011 W8 dedara. in our ¢xpa* as Charity Trustoe. that . tho Charity Tnjstees hava approv¢d the raport ab¢)ve: and . havo authonsed us to sign it their behalf. re.. Positton .' Treasurer Dat¢ '.
BESSELS GREEN BAPTIST CHURCH
Section A : Statement of Financial Activities for the year ended
| Section A : Statement of Financial Activitie Notes Incoming Resources Voluntary Income Donations to Church 4.1 Donations to Missions 4.2 Activities for generating funds 5 Investment Income 6 Profit on Sale of Freehold Property 26 Other incoming resources 7 Total Incoming Resources Resources Expended Costs of generating funds 8 Charitable expenditure 9 Ministry Mission Establishment Total Resources Expended Net incoming resources before transfers Transfers between funds 14 Net incoming resources Net movement in funds Total Funds Current at 31 December 2023 Total Funds Current at 31 December 2024 |
s for the year ended TOTAL TOTAL Unrestricted Funds Restricted Funds Endowment Funds FUNDS 31 December 2024 FUNDS 31 December 2023 £ £ £ £ £ 386,203 6,875 393,078 320,054 37,451 37,451 28,045 1,231 275 1,506 922 3,797 3,797 2,727 22,642 19,500 42,142 23,334 413,873 64,101 477,974 375,082 212,335 212,335 191,757 65,005 67,559 132,564 109,704 56,567 56,567 41,149 333,907 67,559 401,466 342,610 79,966 (3,458) 76,508 32,472 (1,500) 1,500 78,466 (1,958) 76,508 32,472 78,466 (1,958) 76,508 32,472 805,718 11,966 1,404,575 2,222,259 2,189,787 884,184 10,008 1,404,575 2,298,767 2,222,259 31 December 2024 |
|---|---|
Comparative figures for each fund are shown in the notes to the accounts
BESSELS GREEN BAPTIST CHURCH
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BESSELS GREEN BAPTIST CHURCH Section D : Notes to the Accounts
Notes Forming an Integral Part of the Financial Statement for the year ended …..
31 December 2024
1 Accounting Policies
| Basis of preparation | The accounts are prepared in accordance with the, Charities |
|---|---|
| Statement of Recommended Practice (Charities SORP 2021), FRS102 | |
| and with the Charities Act 2011 | |
| The church is a registered charity, no. 1132394 and meets the | |
| definition of a public benefit entity under FRS102. Assets and liabilities | |
| are initially recognised at historical cost or transaction value unless | |
| otherwise stated in the relevant accounting policy body notes. | |
| Going Concern | It is the trustees view that there are no material uncertainties regarding |
| the charity's ability to continue for the foreseeable future. | |
| Income recognition | All incoming resources are included in the Statement of Financial |
| Activities 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. | |
| Donations | Income received by way of donations and gifts is included in full in the |
| Statement of Financial Activities when received. | |
| Legacies | Legacies are accounted for when probate has been completed, the |
| amount of the legacy can be reliably quantified and the conditions of | |
| the legacy are within the control of the church. | |
| Investment Income | Investment income is recognised in full in the year in which it is |
| received. | |
| Expenditure recognition | All expenditure is accounted for on an accruals basis. Expenditure is |
| recognised where there is a legal or constructive obligation to make | |
| payments to third parties, it is probable that settlement will be required | |
| and the amount of the obligation can be measured reliably. | |
| Expenditure is allocated to the particular activity where the cost relates | |
| directly to that activity. However, the cost of overall direction and | |
| administration on each activity, comprising the stipend and overhead | |
| costs of the central function is not apportioned but taken in full in the | |
| General Fund allocation. | |
| Fund raising and publicity costs | The church does not in the usual course of activities make formal |
| appeals for funds, and expenditure on these items is therefore not | |
| material. | |
| Grants payable | The church makes grants to other organisations whose charitable |
| objects compliment its work. They are accounted for in the year in | |
| which they are paid or when the recipient has been notified of the grant | |
| and payment is unconditional. | |
| Support costs | Support costs are those that assist the work of the church but do not |
| directly represent charitable activities and include office costs and | |
| governance cost. Where support costs cannot be directly attributed to | |
| particular headings they have been allocated to the cost of raising | |
| funds and expenditure on charitable activities on a basis consistent | |
| with the use of resources. This represents direct expenditure on the | |
| administration of the church. Most of 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. |
BESSELS GREEN BAPTIST CHURCH
Tangible fixed assets for use by the The church premises are included in the balance sheet at insurance charity value, taken at June 2005, because reliable cost information is not available, and valuation would incur significant cost which would be onerous compared with the additional benefit gained by the user of the accounts.
The Manse premises are included in the balance sheet at the value of £ 436,396. This being the cost of purchase of 21 Larkfield Road, Sevenoaks, Kent unadjusted for inflation. The charity does not have a policy of revaluation.
The asset value of Manse premises is included in the Designated Manse Fund. The asset value of the church premises and of Investments is in the Specified Fabric Church Buildings Fund since the use of the premises and the invested capital is restricted for property use.
The relative asset value applicable to the church interest in the Ministers house at 1 Darent Close has been included in the Designated Manse Fund. During the year 2022 some of the church interest was sold to the Minister and the asset value has therefore been restated in the 2022 accounts. Depreciation has not been charged in the current year because in the opinion of the Trustees, the residual value of the asset is not less than the 2022 valuation. The remaining asset value included in accounts is £ 96,940.
The relative asset value of £ 5,000 applicable to the church interest in the Children and Youth Workers house at 7 Marvillon Close has been included in the Youth Worker Accommodation Fund. This property was purchased in the second quarter of 2021 and depreciation has not been charged in the current year because in the opinion of the Trustees, the residual value of the asset is not less than the original valuation. The relative asset value of £75,000 applicable to the church ownership of Ash Platt Wood has been included in a separate designated fund. This property was purchased in July 2024. Depreciation Depreciation has not been charged on the Church or Manse premises, Items costing less than £ 7,500 are wholly depreciated in the year of purchase. Depreciation on other fixed assets where applicable is calculated to write off the cost on a straight-line basis of each asset over its expected useful life, which is normally estimated at 4 years. Or at such rates as the trustees decide. Investment Assets No investments are held other than premises noted elsewhere. Unrestricted 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. Designated funds Designated funds comprise unrestricted funds that have been set aside by the trustees for specific purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds 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 specific 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.
BESSELS GREEN BAPTIST CHURCH
Endowment Funds Endowment funds represent those assets which must be held permanently by the charity, principally the Church Buildings at Bessels Green Road. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the investments form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund. Prior to the 2022 accounts these funds were included with Restricted Funds.
Independent Examiner Fees The fees in respect of 2023 accounts of £1,170 have been paid in 2024. The fee for 2024 accounts has not been included as an accrual as it is considered immaterial.
Stewardship Grant: In December 2020 the church was advised by Stewardship Services that an anonymous Stewardship Grant in the gross sum of £1,000,000 had been made to BGBC upon specified terms and conditions of use. Stewardship advised ; "The intent of the grant is to release the church to be outward looking through serving the local community with the faithful proclamation of the gospel and practical action that enables authentic engagement. It is to be invested in a venue/venues and settings in which this can be achieved. The vision is to enable Kingdom based Christian ministry in the local area around Bessels Green Baptist Church. The wording in the confidential expression of wishes document favours a ‘Kingdom’ perspective in interacting with the local community. This requires a combination of faithful proclamation of the Gospel of Jesus Christ which is backed up by practical action that enables authentic engagement with the local community. The goal therefore is to invest the funds in such a way as to provide a venue/venues and settings in which those twin goals can be achieved in a manner which enhances community engagement and opens a new basis for dialogue with a wider cross section of the neighbourhood. In summary, the vision is to bless the community in a holistic manner". The only other stipulation is that any assets acquired with the grant need to be suitably ring-fenced so that they are retained to achieve the intended objectives.
Funds will only be released to BGBC once details of the plan for the use of the grant, as agreed by the Trustees of Bessels Green Baptist Church are available, so that Stewardship can draw up a Grant Agreement Form to allow release of the funds.
In 2024 further sums were released and reflected in the accounts to cover costs of employing specialist advisors.
31 December 2024
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
| HARITABLE INCOME 4 VOLUNTARY INCOME 4.1 Donations to Church In 2023 £ 375 of the donations to church income was attributable t with the remaining £ 319,679 being attributable to unrestricted fun 4.2 Donations to Missions In 2023 £ 28,045 of the donation to missions income was attributa with the remaining £ Nil being attributable to unrestricted funds. Total 5 ACTIVITIES FOR GENERATING FUNDS 5.1 Use of Premises |
Unrestricted Unrestricted (Designated) Restricted Endowment 304,953 81,250 6,875 o restricted funds, ds. 37,451 ble to restricted funds, 304,953 81,250 44,326 1,231 275 |
2024 393,078 37,451 430,529 1,506 |
2023 320,054 28,045 348,099 922 |
|---|---|---|---|
CHARITABLE INCOME
In 2023 £ 398 of the income was attributable to restricted funds,
with the remaining £ 524 being attributable to unrestricted funds.
Use of premises income from regular lettings is allocated to the Fabric Fund since it relates primarily to the cost of wear and tear on the buildings and the relative cost attributable to heat and light is not considered material. NOTE: Occasional lettings in respect of the use of church premises are covered by a policy of not charging for lettings unless the lessee is intending to charge for the event to be held. Income from these occasional hall lettings are allocated to those missions supported from budgeted giving as an addition.
6 INVESTMENT INCOME
| Bank Interest Bank Interest Other (Note27) Total ome was attributable to restricted funds, 727 being attributable to unrestricted funds SOURCES Total |
2,166 1,600 31 2,197 1,600 . 19,468 3,174 19,500 |
3,766 31 3,797 42,142 |
2,727 2,727 23,334 |
|---|---|---|---|
In 2023 £ Nil of the income was attributable to restricted funds, with the remaining £ 2,727 being attributable to unrestricted funds.
7 OTHER INCOMING RESOURCES
In 2023 £ 625 of the income was attributable to restricted funds, with the remaining £ 22,709 being attributable to unrestricted funds.
Unrestricted Unrestricted Restricted Endowment (Designated)
2024
2023
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
CHARITABLE EXPENDITURE
8 COST OF GENERATING FUNDS
The church does not incur costs under this heading.
9 CHARITABLE ACTIVITIES
MINISTRY
| 9.1 Minister 86,610 9.2 Assistant Minister 48,686 9.3 Youth / Community Worker 34,399 9.4 Preaching Fees 470 9.5 Ministry Sundry Costs 10 Sub Total 170,175 Apportionment of Support Costs Note 13 42,160 MINISTRY TOTAL 212,335 In 2023 £ Nil of the expenditure was attributable to restricted funds, with the remaining £ 191,757 being attributable to unrestricted funds. MISSION TOTAL 28,295 36,710 67,559 In 2023 £ 34,625 of the expenditure was attributable to restricted funds, with the remaining £ 75,052 being attributable to unrestricted funds. ESTABLISHMENT TOTAL 23,211 33,356 In 2023 £ nil of the expenditure was attributable to restricted funds, with the remaining £ 41,149 being attributable to unrestricted funds. Not used TOTAL RESOURCES EXPENDED This note reanalyses all of the costs in the previous notes between direct charitable costs, grants and support co Charitable Activities Grant Funding Support Costs Cost of Generating Funds Charitable Expenditure Ministry 170,175 42,160 Mission 44,196 83,994 4,374 Establishment 51,958 4,609 Governance Costs 266,329 83,994 51,143 |
86,610 48,686 34,399 470 10 170,175 42,160 212,335 132,564 56,567 sts. 212,335 132,564 56,567 401,466 |
85,095 44,438 29,473 310 12 159,328 32,429 191,757 109,704 41,149 191,757 109,704 41,149 342,610 |
|---|---|---|
10 Not used
11 TOTAL RESOURCES EXPENDED
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
| 12 GRANTS PAYABLE Grants Mission Donations: BMS World Mission Unallocated Home Mission Fund Kent Thames Side / Ebbsfleet BC Core Missions: Powerline Trust Hospice of Hope TRINITY School Chaplancy Worth Unlimited Guinea Bissau Unallocated: Sevenoaks Counselling (Formerly SCCS) SAYT SEBA Crosslight (Formerly West Kent Debt Advice Centre) Harvest : 2022 Sevenoaks Larder Christmas : TRINITY School Christmas : HofH Ukraine Hospice Other Sundry: Speakers & Short term service Total |
Unrestricted Unrestricted (Designated) Restricted Endowment 8,580 55 5,860 2,720 55 2,720 55 2,720 54 2,720 8,801 2,930 3,662 739 2,839 1,654 10,561 1,122 1,220 36,710 22,357 |
2024 2023 8,635 8,523 5,860 6,074 2,775 2,450 2,412 2,775 2,688 2,774 2,589 11,521 7,921 (34) 2,930 2,790 3,662 3,488 739 704 2,839 2,704 1,654 1,009 10,561 6,375 1,122 14,177 1,220 59,067 63,870 |
|---|---|---|
13 SUPPORT COSTS
This item defined in the SORP regulations is small in church contexts, as much support is provided free by volunteers. Administrative costs, including paid administrative staff, which are not Governance costs,
are included as support costs and allocated across the other headings on a logical and consistent basis.
Support costs incurred are primarily in respect of the General Fund elements of Ministry Mission and Establishment aspects of BGBC work. Costs are therefore allocated to expenditure in the General Funds as noted below.
| SUPPORT TOTAL Apportionment Ministry Mission Establishment |
51,142 42,160 4,374 4,609 |
51,142 42,160 4,374 4,609 |
40,894 32,429 5,222 3,241 |
|---|---|---|---|
14 TRANSFERS BETWEEN FUNDS
In 2024 there were generally no significant transfers impacting as between Unrestricted and Restricted Funds.
15 OTHER CHURCH ACCOUNTS
Aggregated accounts for Baby Plus, Seniors Lunch Club and BGBC-FC are included within the appropriate parts of notes 4 to 14.
BESSELS GREEN BAPTIST CHURCH
31 December 2024
2024 2023
Section D : Notes to the Accounts
| ` rustees expenses Salaries S Social Security Costs N Pension Costs P Other Costs The average number of employees during the year (or part year) was |
142,752 6,830 12,732 48,010 210,324 8 |
122,356 4,839 10,767 49,067 187,029 8 |
|---|---|---|
16 Staff Costs and Trustees expenses
No employee received emoluments in excess of £60,000 during the year (2023 none)
The minister acts as one of the church's trustees in accordance with the agreed constitution and received remuneration of £41,159 and other benefits in respect of his service as minister, including the provision of manse accommodation part owned by the church and rented in part from the minister and his The assistant minister acts as one of the church's trustees in accordance with the agreed constitution and received remuneration of £34,950 and other benefits in respect of his service as minister, including the provision of manse accommodation owned by the church.
No sums were reimbursed to the Trustees for their work as Trustees (2023 none).
The Church pays pension contributions for its Ministers and staff to the defined contribution section of the Baptist Pension Ccheme. For service up to 2012, ths Scheme provided benefits on a defined benefit basis. The scheme is a multi-employer scheme, and it is not possible to identify the assets and liabilities of the defined benefit section which are attributable to the church. Therefore, in accordance with FRS102 Section 28, the scheme is accounted for as a defined contribution scheme. See also Note 24.
17 Tangible Fixed Assets
| Cost / valuation 31-Dec-23 Additions Disposals 31-Dec-24 Depreciation 31-Dec-23 Charge for the year on disposals 31-Dec-24 Net Book Value 31-Dec-24 31-Dec-23 Gains/(Losses) on Fixed Assets |
Freehold Land & Buildings Furniture & Fittings Equipment Church 21 Larkfield Road 1 Darent Close 7 Marvillion Close Ash Platt Wood 1,404,575 436,396 96,940 5,000 79,471 121,503 75,000 2,744 6,147 1,404,575 436,396 96,940 5,000 75,000 82,215 127,650 79,471 121,503 2,744 6,147 82,215 127,650 1,404,575 436,396 96,940 5,000 75,000 1,404,575 436,396 96,940 5,000 75,000 |
Total 2,143,885 83,891 2,227,776 200,974 8,891 209,865 2,017,911 1,942,911 75,000 |
|---|---|---|
All of the fixed assets are used for direct charitable purposes.
For insurance purposes the value of the church premises is taken at £ 2,696,719 (2023: £2,605,498). The insured value of furniture, fixtures and equipment is £ 195,503 (2023: £188,890).
A further "All Risks" policy is effective for 2 Laptop computers, and a Marquee in the insured value of £ 0 (2023: £2,492).
For insurance purposes the Manse premises, 21 Larkfield Road, are at an insured value of £ 724,109 (2023: £ 569,044).
The insured value of furniture, fixtures and equipment for which BGVC is responsible in the insured value of £ 25,000 (2024: £ 0)
21 Larkfield Road - Church Manse
The property 21 Larkfield Road was purchased on 27 July 2012 as an Manse for the sale price of £436,396. This being funded from the previous Manse sale proceeds £ 254,775 together with loans £ 40,000 from SEBA, £ 83,000 from the Baptist Union Loan Fund, £ 37,000 loans from members of the congregation and the balance being made up of gifts made by the congregation. At 31 December 2022 no loans remained to be paid. 1 Darent Close
The property 1 Darent Close was purchased in 2008 by C Ingram (minister) and his wife with the church owning a share interest equivalent to 15.9% of the sale price (Purchase 2008 @ £ 408,800). This 15.9% of the sale price (£65,000) was funded by direct giving or loans to the church the loans all being repaid before 31 December 2013.
In addition for 1 Darent Close the church originally facilitated additional loans from individual members amounting to £ 110,000 but had no direct interest accruing from these loans or this sum.
Over the period since 2008 the Church purchased additional interest such that at 31 December 2018 the church share interest in 1 Darent Way amounted to 28% of the Value. A further 11% share interest remains for the additional loans from individual members.
In 2022 the church sold part of its interest in 1 Darent Close to the Minister. The current valuation being £740,000 this purchase resulted in a payment to church funds of £110,260, the reduction of the church interest from 28% to 13.1% and adjustment of the tangible fixed asset value from £145,069 to £96,940. These adjustments have been reflected in these accounts for 2022.
At 31 December 2022 the church share interest in 1 Darent Way now amounts to 13.1% of the value. The share of interest for the additional loans from individual members was also reduced by payment by the Minister to 4.4%.
7 Marvillion Close
The property 7 Marvillion Close was purchased in 2021 by J Amott (Youth Worker) and his wife with the church owning a share interest equivalent to 1.39% of the sale price (Purchase 2021 @ £ 360,000). This 1.39% of the sale price (£5,000) was funded by a loan from church General Funds. In addition for 7 Marvillion Close the church originally facilitated additional loans from individual members amounting to £ 73,125 but had no direct interest accruing from these loans or this sum.
Ash Platt Wood
In July 2024 Bessels Green Baptist Church purchased a 7.5 acre plot of mainly woodland a short distance from the Church. This was done believing that this will give a number of opportunities to enable Kingdom-based Christian ministry in the local area around Bessels Green Baptist Church. This means a combination of faithful proclamation of the Gospel of Jesus Christ which is backed up by practical action that enables authentic engagement with the local The purchase price paid was £75,000 which was funded from a donation.
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
| 18 Investments The church holds no investments of this nature. 19 Debtors Accrued income General Fund Outstanding tax recovery on Gift Aid to Balance Sheet date included here Mission Donations Outstanding tax recovery on Gift Aid to Balance Sheet date included here Hardship Fund Outstanding tax recovery on Gift Aid to Balance Sheet date included here Specified Funds Outstanding tax recovery on Gift Aid to Balance Sheet date included here Ash Platt Wood Fund Outstanding tax recovery on Gift Aid to Balance Sheet date included here Ukraine Fund Outstanding tax recovery on Gift Aid to Balance Sheet date included here Adjust for Claims already repaid in Year Adjust for claims outstanding from 2023: Included in repaid Prepayments and other debtors No significant prepayments have been made in 2024 20 Bank and cash balances Main Church Accounts National Westminster Bank plc 1 Current Account No. 71570594 : BGBC Main 15,014.93 31 December 2024 2 Current Account No. 23116285 : BGBC Stewardship 1,682.39 31 December 2024 National Westminster Bank plc 3 Business Reserve Acc. No. 13416855 25,068.79 31 December 2024 4 Natwest Liquidity 95 Day Notice account 51,046.26 31 December 2024 Charity Bank 5 Ethical 1 Year fixed account 85,000.00 31 December 2024 CAF Savings a/c Gold Instant Access Account 31 December 2023 CAF Savings a/c Gold Instant Access Account 31 December 2023 Sub total Other Church Activities Accounts Babyplus - National Westminster plc Account No. 50567624 Cash in Hand Wednesday Lunch Club - National Westminster plc Account No.23250666 1,680.40 Cash in Hand BGBC-FC - HSBC Community Account No.41710826 Money Manager Account No.41710834 Cash in Hand Uncleared Cheques/Payments 21 Creditors Creditors: amounts falling due within one year 21.1 Loans & Overdrafts Purchase Manse 1 : 21 Larkfield Road SEBA Loans Repaid Complete in 2022 ` 21.2 Other creditors 21.3 Accruals General Funds Mission Funds This heading refers to properties and stock exchange and other securities held on a long term basis, not simply the prudent investment of short term surplus funds. |
2024 58,495 5,033 1,375 500 16,250 (57,855) 13,735 37,533 15,015 1,682 25,068 51,046 85,000 248,739 2,893 1,680 900 440 2,320 256,972 13,649 13,649 |
2023 60,914 5,141 75 125 250 (52,770) 13,735 24,235 238,261 262,496 2,337 1,790 773 482 389 268,268 2,655 2,655 |
|---|---|---|
2024 2023
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
Creditors: amounts falling due after more than one year
21.4 Loans & Overdrafts 21.5 Other creditors 21.6 Accruals
| 22 Alternate breakdown of funds 22.1 Restricted Funds 31-Dec-23 Name of Fund Mission Donations 46 Stewardship Grant 4,500 Hardship Fund 5,080 Specified Funds 1,527 Ukraine Fund 813 Totals 11,966 Mission Donations : Stewardship Grant : Hardship Fund : Specified Funds : Ukraine Fund : Mission Donations Stewardship Grant Ukraine Fund Hardship Fund Specified Funds Totals 22.2 Designated Funds 31-Dec-23 Fabric Fund 1,757 Manse Fund : 21 Larkfield Road 436,396 Manse Fund : 1 Darent Close 96,940 Youth Worker Accommodation 5,000 Property Fund 110,390 Mission Budget Ash Platt Wood Fund Totals 650,483 Fabric Fund : Manse Fund : Youth Worker Accommodation Fund: Property Fund : Mission Budget : Ash Platt Wood Fund : Fabric Fund Manse Fund : 21 Larkfield Road Manse Fund : 1 Darent Close Youth Worker Accommodation Property Fund Mission Budget Ash Platt Wood Fund Totals |
Incoming Resources Resources Expended Surplus & Deficit Transfers 37,726 37,723 3 17,000 21,318 (4,318) 1,500 6,875 5,752 1,123 2,500 2,500 266 (266) 64,101 67,559 (3,458) 1,500 fund is giving to specified missions by donors. fund related to specific legacy income and expenditure fund is to support those financially impacted by Covid-19 corona fund is where donors have stipulated purpose for their gift that i fund to support those impacted by 2022 war in Ukraine Fixed Asset Investment Current Asset Creditors 13,698 13,649 1,682 547 6,203 1,527 23,657 13,649 Incoming Resources Resources Expended Surplus & Deficit Transfers 1,799 26,847 (25,048) 24,000 2,606 2,606 1,600 1,600 36,710 (36,710) 36,710 81,250 3,903 77,347 87,255 70,066 17,189 60,710 fund for routine maintenance and upkeep of buildings and equip the purchase of new furniture, fittings and equipment fund related to church Manse ownership fund related to accommodation for Youth Worker fund designated for property improvements and major items fund for giving to mission from church funds as agreed by Churc fund related to Land holding of Ash Platt Wood Fixed Asset Investment Current Asset Creditors 709 436,396 96,940 5,000 111,990 77,347 615,683 112,699 |
31-Dec-24 49 1,682 6,203 1,527 547 10,008 virus restrictions. s not covered elsewhere Total 49 1,682 547 6,203 1,527 10,008 31-Dec-24 709 436,396 96,940 5,000 111,990 77,347 728,382 ment together with h meeting. Total 709 436,396 96,940 5,000 111,990 77,347 728,382 |
||
|---|---|---|---|---|
2024 2023
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
| 22.3 Unrestricted Funds Name of Fund General Fund Other Church Activities Totals Other C General Fund Other Church Activities Totals 22.4 Endowment Funds Name of Fund Specified Fabric Church Buildings Totals Specified Fa Specified Fabric Church Buildings Totals 23 Analysis of net assets Restricted Funds Designated Funds Unrestricted Funds Endowment Funds Totals |
31-Dec-23 149,464 5,771 155,235 General Fund : hurch Activities : 31-Dec-23 1,404,575 1,404,575 bric / Buildings : |
Incoming Resources Resources Expended Surplus & Deficit 317,469 257,574 59,895 9,149 6,267 2,882 326,618 263,841 62,777 fund for the general purpose of the church fund is for sums held by church organisations se Fixed Asset Investment Current Asset 147,569 8,233 155,802 Incoming Resources Resources Expended Surplus & Deficit fund related to the church buildings in Bessels G Fixed Asset Investment Current Asset 1,404,575 1,404,575 Fixed Asset Investment Current Asset 23,657 615,683 112,699 155,802 1,404,575 2,020,258 292,158 |
Transfers (61,790) (420) (62,210) parate from the Creditors Transfers reen Road. Creditors Creditors 13,649 13,649 |
31-Dec-24 147,569 8,233 155,802 general funds Total 147,569 8,233 155,802 31-Dec-24 1,404,575 1,404,575 Total 1,404,575 1,404,575 Total 10,008 728,382 155,802 1,404,575 2,298,767 |
|---|---|---|---|---|
BESSELS GREEN BAPTIST CHURCH
2024 2023
Section D : Notes to the Accounts
24 Pensions
The Church is a participating employer of 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 of 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 The Ministers and some members of the church staff are eligible to join the Scheme.
Movement in Balance Sheet Liability
Section 28. 11A of FRS 102 requires agreed deficit recovery payments to be recognised as a liability. The present value of the agreed deficit contributions were immaterial at the beginning of the financial year and were fully extinguishes once buy out was completed by Just Group in October 2024. Note: Consequent upon notification from the BU Pension Scheme 30th June 2022 that the scheme no longer has a shortfall no provision for ongoing cost has been made although it is noted in 2024 £10 was paid and included in the accounts. Cost of benefits earned and expenses in the year The total pension cost recognised in the Statement of Financial Activities is as follows: Defined contribution plan: Current period contributions 12,732 10,767 Multi-employer defined benefit plan: Deficiency contribution in respect of prior service period (in year) 10 12
25 Related Charities
The custodian Trustee of the Church is the Baptist Union Corporation Limited which is a 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 South Eastern Baptist Association.
There were no transactions between the church and its related charities during the year 2024. There were no transactions during 2024 with "The Anabaptist Mennonite Network" of which Andy Potter Assistant Minister was a trustee. In 2025 Andy Potter ceased to be a Trustee of this body. There were no transactions during the year with "Hospices of Hope Limited " of which Rick Woodward BGBC trustee is also a trustee other than donations and grants summarised in note 28 which result from direct giving and decisions of the Church Members Meeting. There were no transactions during the year with "Sevenoaks Counselling " of which Luci Wright BGBC trustee is also a trustee other than donations and grants summarised in note 28 which result from direct giving and decisions of the Church Members Meeting.
26 Related Party Transactions
There were no transactions between the church and any of the Trustees or their families other than agreed salaries and allowances of Ministers. These Ministers allowances are noted in Note 16.
31 December 2024
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
| 27 OTHER CHURCH ACCOUNTS CHARITABLE INCOME Donations Subscriptions / Payments Donations Trip / Excursion Charity Donations Transfer from BGBC accounts Investment Bank Interest Total Incoming Resources CHARITABLE ACTIVITIES Mission Equipment Food / Refreshments / Tuck Christmas Lunch Sundry : Miscellaneous Gifts / Birthdays Pitch Hire Light & Heat BGBC Training Transfer to Charity Account Bank Charges Donation to BGBC: Taken as Tran Donations to Charity Meninadanca MAF Tear Fund Traidcraft Loaves & Fishes Total Resources Expended Net incoming resources Transfers between funds Total Funds at 31 December 2023 Total Funds at 31 December 2024 Bank Statement(s) Cash in Hand Outstanding Cheques/Payments Balance in Bank |
All Unrestricted Baby Plus Outreach Youth 1,300 1,300 744 sfer 744 744 556 2,337 2,893 All Unrestricted Baby Plus 2,893 2,893 |
General Funds General Funds |
Seniors Lunch Club : Charity Outreach 173 173 150 150 23 307 330 Seniors Lunch Club : Charity 330 |
Seniors Lunch Club : General Outreach 3,011 3,011 2,084 368 2,597 2,597 414 (420) 2,256 2,250 Seniors Lunch Club : General 1,680 900 2,580 (330) |
BGBC-FC Outreach 4,634 31 4,665 2,712 64 2,776 2,776 1,889 871 2,760 BGBC-FC 440 2,320 2,760 |
2024 8,945 173 31 9,149 2,828 368 2,712 64 6,117 150 6,267 2,882 (420) 5,771 8,233 5,013 2,320 900 8,233 |
2023 8,320 68 457 17 8,862 127 3,183 420 35 122 102 3,250 12 62 7,313 150 7,463 1,399 (400) 4,772 5,771 4,609 389 773 5,771 |
|
|---|---|---|---|---|---|---|---|---|
Notes in respect of other Church Accounts
31 December 2024
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
28. CONSOLIDATED MISSION / GRANTS STATEMENT
| Actual disbursements to Missions in the year from all sources in the foregoing accounts is collected following. RECEIPTS Budgeted Giving from General Fund Donations from fellowship Church Gifts Senior Lunch Club BGBC-FC Total Receipts PAYMENTS C BMS World Mission C Home Mission Fund C Kent Thames Side Core Missions C Powerline Trust C Hospice of Hope C TRINITY School Chaplancy C Worth Unlimited C Guinea Bissau Unallocated Sevenoaks Counselling (Formerly SCCS) SAYT SEBA West Kent Debt Advice Centre Mission Appeals: Tear Fund SEBA Project : Harvest : Sevenoaks Larder DEC Turkey & Syria Other : Menindanca Segunda Short Term Service Christmas: Trinity School 2024 Christmas: H of H 2023 Visiting Mission Speakers Ukraine Grants: Ukraine Ukraine: UK Refugees Other Grants Various: Specified : Pastoral & Gifts Hardship Fund Seniors Lunch Club Items : Traidcraft Loaves & Fishes BGBG-FC Items : Total Payments |
2024 42,462 41,344 150 83,956 8,635 5,860 2,775 2,775 2,774 11,521 2,930 3,662 739 2,839 1,654 4,208 11,157 1,000 10,561 1,122 1,342 2,500 5,752 150 83,956 |
2023 38,757 28,410 150 67,317 8,523 6,074 2,450 2,412 16,865 2,589 7,921 (34) 2,790 3,488 704 2,704 1,009 6,375 1,250 602 1,445 150 67,317 |
|---|---|---|
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
28. CONSOLIDATED MISSION / GRANTS STATEMENT
Amount of No of grants paid grants Total Number and value of grants paid Total grants to institutions Gifts : Special : Institutions 1,102 Special : Missions - Nr. Incl. Mission Totals Mission : Donations 75,704 20 Ukraine 75,704 1,122 Total grants to individuals 8,252 11 Totals 83,956 1,133
Grants made to institutions : grant details made to missions are shown in the Consolidated Missions Gifts Statement Grants made to individuals : purpose as noted following.
Pastoral : Hardship Gifts :
Bursaries: Short Term Service Special : Individuals Hardship Fund 5,752 10 No of Main individuals Ukraine: UK Refugees Specified : 2,500 1 Totals 8,252 11
BESSELS GREEN BAPTIST CHURCH INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BESSELS GREEN BAFfIsT CHURCH (the 'charity') I report to thc charity Trnstees on my examination of the accounts of the charity for the year ended 31 December 2024. RESPONSIBILJTIES AND BASIS OF REPORT As the Trustees of the charity you are responsible for the preparation of the accounts in ac£ordance with the requirements of the Charities Act 2011 Cthe 2011 Act,). I report in rcspcct of my examination of the charity's accounts caTried out under section 145 of the 2011 Act and in ca]ng out my examination I have followed all the applicable Directions given by the Charity Cornrnission und¢r section 145(5)(b) of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT The Charity's gross income exceeded £250,000 and I am qualified to undertake th¢ examination by being a qualified member of the Association of International Accountants. I have completed my exarnination. I can confirn] that no matters have corne to my attention in connection with the examination giving me cause to believe that in any material respect: . accounting records were not kept in respect of th¢ charity as required by section 130 of the 2011 Act" or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the applicable requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts givc a 'true and fair, view which is not a matter considered as part of an independent examination. I havc no concerns and have come across no other mattcrs in connection with the examination to which attention should be drawn in this report in OTder to enable a proper understanding of the accounts to be reached. Signed: Dated: 26 October 2025 Paul Baker FFA FAIA 50a Clifford Way Maidstone Kent ME16 8GD