## **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. Foll￿4￿￿ 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 revi8*Bd to ensure Ihey me8t ￿￿￿0nt neads arKI r8sponsibilibes. poli￿eS 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 & HY9￿n@ 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￿ (Char￿eS 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 Socbon B: BALNIICE SHEEf ss aE.....-..-. JI 2024 31 TDtst5 31 2024 20Z¥ T*wJiW &55ely 17 812J aU17J11 1,04ID11 18 1.blrrt1tsTr i rJ.L Tpl•lJss¢b cun•nt Ilabllltl*& 2.295.7GI L22I25EI falEn9 due aft# rahtr￿ar 21 884.184 ID 1.4(b%.515 1298.787 122125 BtsMfftA55Lhl or lI￿bI51￿ Tutal ￿5￿15 or It2bilrti .IPA 10 CXM 1A04.5T5 1298,751 22212S9 a) TtEasurEr .. **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