BESSELS GREEN BAPTIST CHURCH
Love generously …. Act Justly …. Forgive swiftly …. Include selflessly …. Practice humility
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
Annual Report and Financial Statements for the year to 31 December 2025
Contents
Trustees' Annual Report
Section 1 : Reference & Administrative Details
Section 2 : Objectives and Activities Section 3 : Achievements and Performance Section 4 : Financial Review Section 5 : Plans for Future Periods Section 6 : Sustainability
Section 7: Organisational Structure, Government and Management. Section 8 : Management of Risk Section 9 : Signature and Declaration
Accounting Statement
Section A : Statement of Financial Activities Section B : Balance Sheet Section C : Statement of Cash Flows Section D : Notes to the Accounts
Accounts Examination
Independent Examiner's Report on the Accounts
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
TRUSTEES' ANNUAL REPORT for year ending 31 December 2025
The Charity Trustees present their Annual Report & Financial Statements for the year to 31 December 2025
Section 1 : Reference & Administrative Details
| 1.01 | Charity Name : | Bessels Green Baptist Church |
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| 1.02 | 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. | ||
| 1.03 | Charity Registration No : | 1132394 |
| Bessels Green Baptist Church which previously qualified 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. | ||
| 1.04 | Those currently acting as Charity Trustees and those with that responsibility in the reporting | |
| period are as listed following: | ||
| 1.05 | Minister: Charles Ingram |
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| 1.06 | Assistant Minister: Andy Potter |
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| 1.07 | Elders: Alison Riches | |
| Rob Ovens | ||
| Richard Anstead | ||
| 1.08 | Treasurer : Luci Wright |
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| 1.09 | 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 online participation in Church | ||
| Member and Trustee Meetings. | ||
| 1.10 | 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. | ||
| 1.11 | Professional Advisers : | Main Bankers: National Westminster Bank plc |
| Sevenoaks Branch | ||
| 67 High Street | ||
| Sevenoaks | ||
| Kent | ||
| TN13 1LA | ||
| 1.12 | Additional Bankers: The Charity Bank Limited: Fosse House, 182 High |
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| Street, Tonbridge TN9 1BE | ||
| CAF Bank: 25 Kings Hill Avenue, Kings Hill, West | ||
| Malling, Kent ME19 4TA | ||
| 1.13 | Independent Examiner : Paul Baker FAIA |
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| Applied Accountancy, Riverside Suite, 50a Clifford Way, | ||
| Maidstone ME16 8GD |
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
TRUSTEES' ANNUAL REPORT for year ending 31 December 2025
Section 2 : Objectives and Activities
Charitable Object
2.01 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. 2.02 The Church occupies premises which are held by the Baptist Union Corporation Ltd, on Trusts which are entirely compatible with the above object.
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2.03 In order to achieve the principal objective which is set out in 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.
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2.04 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. 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. The church seeks to be a friendly and welcoming community and anybody is free to attend any of these services.
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2.05 In addition to the Sunday a.m. services in 2025 the Church started a new Sunday p.m. outreach in the form of a Forest Church held in the woodland area of Ash Platt Wood that was purchased in 2024. Initially trial meetings of Forest Church activities have been held usually every two months and are intended for participation by all of adults, children and young people.
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2.06 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.
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2.07 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.
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2.08 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.
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2.09 From time to time the Church runs or promotes other events including courses for people interested in discovering more about Christianity. In 2025 a course for parents concerned about the effects on children of social media was held and also a Fun Day for the local community was held on the village green outside the church.
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2.10 The Church organises and hosts various mid week events for both Young People and for Adults. The most regular events held are listed following.
Day Activity Monday Football . Wednesday Wednesday Lunch. Seniors (fortnightly) Un-Baja. Youth Group (14-18 yrs) Thursday Baby Plus. Toddler Group (0-5 yrs) Stitchers. Sewing group (fortnightly) Friday Art Club.
- 2.11 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 the Church encourages and facilitates use as a venue for hosting musical events.
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
TRUSTEES' ANNUAL REPORT for year ending 31 December 2025
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2.12 The Church operates systems to ensure that all people working with children and vulnerable adults are appropriately vetted by the Disclosure and Baring Service.
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2.13 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.
Section 3 : Achievements and Performance
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3.01 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 2025 was a positive year in the life of the church and that it will be able to pursue its mission purposes in 2026.
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3.02 In the year fourteen persons were received into church membership of which four persons had been baptised at BGBC. Five church members were removed by death, transfer, removal or resignation. At 31 December 2025 membership stood at 161 compared to 152 a year earlier.
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3.03 Average adult attendance at Sunday worship services was maintained during the year at around 100 adults with 170 adults being present on at least one service during each month. Additionally a live online attendance at the Sunday worship service is of the order of 20 logins. Others watch recordings during the following days. A similar pattern has been present in the children's work and amongst young people.
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3,04 Children activities on Sundays mornings are split between Powerhouse for 5 to 11's, and Going Live for 10-18's.
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3.05 Home and small groups that meet mid week, usually in evenings either weekly or fortnightly, have 77 registered participants although not all attend for every session.
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3.06 The Church uses a database record to keep appropriate contact records of individuals who have given consent. This record is used to assist planning of events and seek to maintain regular contact with individuals. Not all individuals recorded are in every week contact but overall at the year end assessments indicate that through its activities described in this report the church has regular contact with 350 Adults and with 100 Children and Young people.
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3.07 During 2025 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.
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3.08 The Church owned area of woodland, Ash Platt Wood that was purchased at the end of 2024 has been managed to remove litter dumped prior to purchase and to remove banks and jumps associated with dangerous cycling activities.
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH TRUSTEES' ANNUAL REPORT for year ending 31 December 2025
Section 4 : Financial Review
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4.01 The financial year reported herein by the Church is from 01 January 2025
- to 31 December 2025
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4.02 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.
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4.03 Income in 2025 was at £ 859,164 increased from £ 477,974 in the previous year. This change is specifically due to receipt of £500,000 in funds from the Stewardship Legacy intended for use in specific projects.
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4.04 The most significant annual expense is employment costs. The appointed Minister and Assistant Minister, 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.
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4.05 Other staff employed are, on a full time basis a Youth & Children's Worker, Joshua Amott and on a part time basis an Operations Manager and Bookkeeper, Neil Hudson, an Administrator, Emma Trim and a Cleaner, Helen Nicholls.
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4.06 Each year an annual Budget is prepared by the Church Treasurer which is examined and agreed by the Trustees before being endorsed by a Church Members Meeting. This examination by the Trustees includes consideration and agreement in respect of Ministers and Staff remuneration for the relevant year.
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4.07 The Church expresses its part in the life of the wider church by making grants to national and international organisations and societies with Christian aims and objectives compatible with the church's own charitable purpose. Annually proposals for regular support to a number of mission partners from an allocated budget are brought to the church members meeting for approval. Additionally the church Trustees respond to needs of other specific situations including natural disasters or conflicts by instigating special appeals. The organisations and financial support given in the year is detailed in Section D of this Report. Through its Mission Team the church seeks to promote the support of mission through its Mission Partners and in addition members are encouraged to be personally involved.
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4.08 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. In the year of the order of 210 individuals worked as a volunteer in some aspect of the church activities.
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4.09 Total expenditure was £ 371,647 reduced from £ 401,466. The previous year figures included a specific project expenditure notably the purchase of Ash Platt Wood.
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4.10 The financial results for the year, together with a summary of the accounting policies adopted are set out in the accompanying financial statements.
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4.11 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 assets of the Scheme are held separately from those of the Employer and the other participating employers.
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The Scheme, previously known as the Baptist Ministers Pension Fund, started in 1925. But was closed to future accrual of defined benefits on 31 December 2011.
From January 2012, pension provision is made through the Defined Contribution (DC) Plan within the Scheme.
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. See also note 24 to the accounts.
- 4.12 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.
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
TRUSTEES' ANNUAL REPORT for year ending 31 December 2025
Reserves policy :
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4.13 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.
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4.14 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 amounts held in General 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 2025 General Funds this equates to between £ 71,000 and £ 141,000.
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4.15 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 £ 137,036 Previous year (2024 : £155,802) . This sum includes outstanding debtors of £ 7,403 Previous year (2024 : £14,375) . £ 129,633 Previous year (2024 : £141,427) .
This provides cover below the maximum 6 month of the target for required reserves but maintaining approximately 5 months cover.
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4.16 Additionally 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 £ 115,993 Previous year (2024 : £111,990) .
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4.17 Additionally at year end the Church held sums in a restricted Stewardship Fund established from a Legacy. More details in Notes. The Church will in due course make grants to qualifying specific local projects identified to be supported as agreed by the church Members Meeting.
These funds are expected to be spent over a period of 5 to 10 years.
Initially a Garden Project aimed at providing for Mental Health need of participants has been agreed to be supported which is proposed to start in 2026.
The sum held at year end was £ 504,640 Previous year (2024 : £1,682) .
Investment policy :
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4.18 The Church has a requirement for easy access to a certain level of funds to meet the needs of the Church during the year and this generally precludes specialised investment in long term investments. To best suit this access requirement a suitable amount of funds are kept on deposit and are available on demand.
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4.19 Where it is identified that funds are available for a short or medium term investment the policy adopted is to invest such funds in the best short or medium term available accounts. Due regard is taken to spread risk over a varied number of banking / investment options.
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4.20 Where possible banks and the like that operate on an ethical investment basis are preferred for investment of these funds.
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4.21 In the year under report, available funds broadly as indicated in the stated reserves were invested in varying term accounts, and drawn down as required to meet expenditure needs. Four banks were utilised with fixed periods ranging from 3 months to 1 year and interest earned was at rates varying from 1% to 4.5% which met the objectives for the period.
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
TRUSTEES' ANNUAL REPORT for year ending 31 December 2025
Section 5 : Plans for Future Periods
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5.01 The church intends to continue with its core activities of Sunday services and mid week activities for adults, children and young people as reported upon above.
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5.02 Sunday p.m. outreach in the form of a Forest Church held in the woodland area of Ash Platt Wood is expected to continue to develop. This form of outreach service is in its early stages and is expected to develop further in 2026 as is the use of this area of woodland for youth activities.
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5.03 The church intends to manage the woodland area of Ash Platt Wood for the benefit both the church and the wider local community for walking and enjoyment. This will include tree planting, signage and improvement to walking paths. All with a vision to foster biodiversity and ecological health as a witness to God's creative abundance and it is hoped to build partnerships with wildlife trusts and environmental organisations.
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5.04 In 2026 implementation of the decision to use the Stewardship Grant funds to provide a Garden Project to serve mental health needs are expected to progress with the establishment of a separate organisation to manage this project with its own trustees and staff. BGBC will fund these activities by providing grant funding from the Stewardship Grant Fund.
Section 6 : Sustainability
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6.01 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.
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6.02 Most of the church communication with members and attendees is carried out through electronic means including e-mails and social media posts reducing the waste impact of paper use.
Section 7 : Organisational Structure, Government and Management
| 7.01 | How Constituted : | The Church is constituted as an unincorporated association. |
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| 7.02 | 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. | ||
| 7.03 | Members Meeting : | The Members Meeting normally takes place four times per year and has responsibility for the |
| overall policy of the church. 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. | ||
| 7.04 | Appointment Charity Trustees | In accordance with the Constitution, the members appoint up to five Elders, Treasurer, and |
| : | Secretary. 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. | ||
| 7.05 | Trustee Induction / Training : | Because they are elected from the church membership Trustees already have access to the |
| Constitution and the main Church Policy and Procedures documentation. Upon election they are | ||
| provided with the latest Trustee Meeting Minutes and are briefed on current issues under | ||
| consideration by the Trustee body. A copy of the latest Church Accounts and Annual Report, | ||
| which is available to all members on request, is also provided. |
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
TRUSTEES' ANNUAL REPORT for year ending 31 December 2025
Section 8 : Management of Risk
Review of major risks :
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8.01 The Charity Trustees periodically conduct their own review of the major risks to which the Church is exposed. Following which systems and procedures are identified and implemented to manage those risks.
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8.02 Where appropriate systems and procedures are backed up by the agreement and authority of the Church Meeting. An example being policies covering safeguarding of children and young people together with the considered appointment of leaders for children and young peoples groups.
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8.03 Agreed policies and procedures are reviewed to ensure they meet current needs and responsibilities. Policies covering Safeguarding of Children, Young People and Vulnerable Adults are in place together with others dealing with Data Protection and Health & Safety. Policies are reconfirmed at each church AGM.
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8.04 The church premises are inspected for Health & Safety risk on an annual basis the most recent full assessment and recommendations being made in December 2025. Appropriate items are acted upon by the Charity Trustees. On an ongoing basis H&S issues are reported to and considered by the Trustees as appropriate at their regular monthly meetings. A separate specific Asbestos Risk Assessment was made in August 2017 and revealed no areas of concern.
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8.05 Systems are implemented to ensure that Health & Hygiene procedures in relation to the use of church premises to prepare and distribute food and drink at church events are up to date and applied to church activities.
Section 9 : Signature and Declaration
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9.01 The Charity Trustees present this report and financial statements for the year to 31 December 2025.
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9.02 The accounts are prepared in accordance with the, Charities Statement of Recommended Practice (Charities SORP 2021), FRS102 and with the Charities Act 2011
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9.03 We declare, in our capacity as Charity Trustee, that:
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the Charity Trustees have approved the report above; and
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have authorised us to sign it on their behalf.
Signature : Signature : tiS?--0� Position : Treasurer Position : Trustee
Date : 4th June 2026
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
Section A : Statement of Financial Activities for the year ended
31 December 2025
| Notes Incoming Resources Donations and Legacies Donations to Church 4.1 Donations to Missions 4.2 Charitable Activities 5 Investment Income 6 Other incoming resources 7 Total Incoming Resources Resources Expended Costs of generating funds 8 Charitable activities 9 Ministry Grants Mission Establishment Other Total Resources Expended Net income (expenditure) Transfers between funds 14 Net incoming resources Net movement in funds Reconciliation of funds Funds Current at 31 December 2024 Funds Current at 31 December 2025 |
TOTAL TOTAL Unrestricted Funds Restricted Funds Endowment Funds FUNDS 31 December 2025 FUNDS 31 December 2024 £ £ £ £ £ 289,540 289,540 393,078 17,991 17,991 37,451 463 600 1,063 1,506 9,320 117 9,437 3,797 24,383 516,750 541,133 42,142 323,706 535,458 859,164 477,974 223,825 223,825 212,335 39,216 20,493 59,709 82,950 29,888 12,159 42,047 49,614 46,066 46,066 56,567 338,995 32,652 371,647 401,466 (15,289) 502,806 487,517 76,508 (15,289) 502,806 487,517 76,508 (15,289) 502,806 487,517 76,508 884,184 10,008 1,404,575 2,298,767 2,222,259 868,895 512,814 1,404,575 2,786,284 2,298,767 |
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Comparative figures for each fund are shown in the notes to the accounts
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH Section B : BALANCE SHEET as at 31 December 2025
| Notes Fixed Assets Tangible assets 17 Investments 18 Total Fixed Assets Current Assets Debtors 19 Cash at Bank and in Hand 20 Current Liabilities Creditors: amounts falling due within one year 21 Net current assets / (liabilities) Total Assets less current liabilities Creditors: amounts falling due after one year 21 Net Assets excluding pension liability Defined benefit pension scheme Asset or Liability 24 Total Net assets or liabilities |
Unrestricted Funds Restricted Funds Endowment Funds 613,336 1,404,575 613,336 1,404,575 7,403 3,716 249,326 526,528 ` 1,170 17,430 255,559 512,814 868,895 512,814 1,404,575 868,895 512,814 1,404,575 868,895 512,814 1,404,575 |
Totals 31 December 2025 2,017,911 2,017,911 11,119 775,854 18,600 768,373 2,786,284 2,786,284 2,786,284 |
Totals 31 December 2024 2,017,911 2,017,911 37,533 256,972 13,649 280,856 2,298,767 2,298,767 2,298,767 |
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The attached notes form an integral part of these accounts.
These accounts were approved by the Trustees on 4th June 2026 and signed on their behalf by
a) Treasurer tiS?--0�
b) Trustee
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
Section C : Statement of Cash Flows for year ending 31 December 2025
| Reconciliation of net movement in funds to net cash flow from operation activities Net movement in funds Add back depreciation charge Deduct interest income shown in investing activities (Decrease) increase in debtors (Decrease) increase in creditors Cash Used in operating activities Cash flows from investing activities Interest Income Purchase of tangible fixed assets Sale of tangible fixed assets : property Cash provided by (Used by) in investing activities Increase (decrease) in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Total cash and cash equivalents at the end of the year Analysis of cash and cash equivalents Notice deposits Short-term deposits |
01-January 2025 - 256,972 256,972 |
Totals 31 December 2025 487,517 2,401 (9,395) 26,414 4,951 511,888 9,395 (2,401) 6,994 518,882 256,972 775,854 Cash Flow 215,000 303,882 518,882 |
Totals 31 December 2024 76,508 8,891 (3,766) (23,798) 10,994 68,829 3,766 (83,891) (80,125) (11,296) 268,268 256,972 31-December 2025 215,000 560,854 775,854 |
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Bessels Green Baptist Church Registered Charity no. 1132394
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 2025
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.
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
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.
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.
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
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.
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 2024 accounts of £1,170 have been accrued as not paid by 31/12/2025. The fee for 2025 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.
In 2025 further sums were released and reflected in the accounts to cover costs of employing specialist advisors.
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
In 2025 BGBC provided details of the plan for the use of the grant, as agreed by the Trustees of Bessels Green Baptist Church and as a result Stewardship have drawn up a Grant Agreement Form to allow release of the funds. The first tranche of funds £500,000 was released in December 2025. With the second expected in the first quarter of 2026.
Initially a Garden Project aimed at providing for Mental Health need of participants has been identified for support which is proposed to start in 2026.
Bessels Green Baptist Church Registered Charity no. 1132394
31 December 2025
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
| CHARITABLE INCOME 4 VOLUNTARY INCOME 4.1 Donations to Church In 2024 £ 6,875 of the donations to church income was attributable with the remaining £ 377,085 being attributable to unrestricted funds 4.2 Donations to Missions In 2024 £ 37,451 of the donation to missions income was attributabl with the remaining £ Nil being attributable to unrestricted funds. Total 5 ACTIVITIES FOR GENERATING FUNDS 5.1 Use of Premises In 2024 £ 275 of the income was attributable to restricted funds, with the remaining £ 1,231 being attributable to unrestricted funds. Use of premises income from regular lettings is allocated to the F and tear on the buildings and the relative cost attributable to heat lettings in respect of the use of church premises are covered by intending to charge for the event to be held. Income from these o supported from budgeted giving as an addition. 6 INVESTMENT INCOME Bank Interest Bank Interest Other (Note27) Total In 2024 £ Nil of the income was attributable to restricted funds, with the remaining £ 3,797 being attributable to unrestricted funds. 7 OTHER INCOMING RESOURCES Total In 2024 £ 19,500 of the income was attributable to restricted funds, with the remaining £ 31,760 being attributable to unrestricted funds |
Unrestricted Unrestricted (Designated) Restricted Endowment 289,540 to restricted funds, . 17,991 e to restricted funds, 289,540 17,991 463 600 abric Fund since it relates primarily to the cost of wear and light is not considered material. NOTE: Occasional a policy of not charging for lettings unless the lessee is ccasional hall lettings are allocated to those missions 5,275 4,003 117 42 5,317 4,003 117 24,383 516,750 . |
2025 289,540 17,991 307,531 1,063 9,395 42 9,437 541,133 |
2024 393,078 37,451 430,529 1,506 3,766 31 3,797 42,142 |
|---|---|---|---|
Bessels Green Baptist Church Registered Charity no. 1132394
Unrestricted Unrestricted Restricted (Designated)
Endowment
2025
2024
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 93,989 9.2 Assistant Minister 50,645 9.3 Youth / Community Worker 35,979 9.4 Preaching Fees 359 9.5 Ministry Sundry Costs Sub Total 180,972 Apportionment of Support Costs Note 13 42,853 MINISTRY TOTAL 223,825 In 2024 £ Nil of the expenditure was attributable to restricted funds, with the remaining £ 212,335 being attributable to unrestricted funds. GRANTS 9.10 Fellowship Donations 1,450 134 9.11 Grants / Missions Donations 37,766 18,609 9.12 Specified Grants 1,750 GRANTS TOTAL 1,450 37,766 20,493 In 2024 £ 67,559 of the expenditure was attributable to restricted funds, with the remaining £ 36,709 being attributable to unrestricted funds. MISSION Sub Total 20,129 12,159 Apportionment of Support Costs Note 13 4,766 Other Church Activities from Note 26 4,993 MISSION TOTAL 29,888 12,159 In 2024 £ Nil of the expenditure was attributable to restricted funds, with the remaining £ 28,296 being attributable to unrestricted funds. |
93,989 50,645 35,979 359 180,972 42,853 223,825 1,584 56,375 1,750 59,709 32,288 4,766 4,993 42,047 |
86,610 48,686 34,399 470 10 170,175 42,160 212,335 5,752 74,698 2,500 82,950 38,973 4,374 6,267 49,614 |
|---|---|---|
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
| ESTABLISHMENT Sub Total Apportionment of Support Costs Note 13 ESTABLISHMENT TOTAL In 2024 £ nil of the expenditure was attributable to restricted funds, |
Unrestricted Unrestricted (Designated) Restricted Endowment 17,042 24,989 4,035 21,077 24,989 |
2025 42,031 4,035 46,066 |
2024 51,958 4,609 56,567 |
|---|---|---|---|
with the remaining £ 56,567 being attributable to unrestricted funds.
10 Not used
11 TOTAL RESOURCES EXPENDED
This note reanalyses all of the costs in the previous notes between direct charitable costs, grants and support costs.
| Cost of Generating Funds Charitable Expenditure Ministry Grants Mission Establishment Governance Costs |
Charitable Activities Grant Funding Support Costs 180,972 42,853 59,709 37,281 4,766 42,031 4,035 260,284 59,709 51,654 |
223,825 59,709 42,047 46,066 371,647 |
212,335 104,268 28,296 56,567 401,466 |
|---|---|---|---|
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
| 12 GRANTS PAYABLE Breakdown of Missions donation in 9.11 Totals Grants Missions Donations: BMS World Mission Unallocated Home Mission Fund Kent Thames Side / Ebbsfleet BC Core Missions: Powerline Trust Hospice of Hope TRINITY School Chaplancy Unallocated: Guinea Bissau Unallocated: Sevenoaks Counselling (Formerly SCCS) SAYT SEBA Crosslight (Formerly West Kent Debt Advice Centre) Mission Appeals: Harvest : Sevenoaks Larder Christmas : TRINITY School 2024 Christmas : HofH Ukraine Hospice 2023 Christmas : Gaza & Guinea Bissau 2025 Other Sundry: Sundry + Speakers & Short term service Total |
Unrestricted Unrestricted (Designated) Restricted Endowment 8,680 120 5,824 2,856 120 2,856 1,900 2,856 58 2,856 1,911 3,077 (1) 3,845 776 2,981 155 1,617 10,181 1,159 2,548 37,766 18,609 |
2025 2024 8,800 8,635 5,824 5,860 2,976 2,775 4,756 2,775 2,914 2,774 4,767 11,521 3,076 2,930 3,845 3,662 776 739 2,981 2,839 155 1,654 1,617 10,561 1,122 10,181 3,707 1,220 56,375 59,067 |
|---|---|---|
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 Grants Establishment |
51,655 42,853 4,766 4,035 |
51,655 42,853 4,766 4,035 |
51,142 42,160 4,374 4,609 |
|---|---|---|---|
14 TRANSFERS BETWEEN FUNDS
In 2025 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 Registered Charity no. 1132394
31 December 2025
2025 2024
BESSELS GREEN BAPTIST CHURCH
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 |
150,648 5,584 13,337 52,889 222,458 8 |
142,752 6,830 12,732 48,010 210,324 8 |
|---|---|---|
16 Staff Costs and Trustees expenses
No employee received emoluments in excess of £60,000 during the year (2024 none)
The minister acts as one of the church's trustees in accordance with the agreed constitution and received remuneration of £43,137 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 £36,579 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 (2024 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-24 Additions / Revaluation Disposals 31-Dec-25 Depreciation 31-Dec-24 Charge for the year on disposals 31-Dec-25 Net Book Value 31-Dec-25 31-Dec-24 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 75,000.00 82,215 127,650 474 1,927 1,404,575 436,396 96,940 5,000 75,000 82,689 129,577 82,215 127,650 474 1,927 82,689 129,577 1,404,575 436,396 96,940 5,000 75,000 1,404,575 436,396 96,940 5,000 75,000 |
Total 2,227,776 2,401 2,230,177 209,865 2,401 212,266 2,017,911 2,017,911 |
|---|---|---|
All of the fixed assets are used for direct charitable purposes.
For insurance purposes the value of the church premises is taken at £ 2,791,066 (2024: £2,696,719). The insured value of furniture, fixtures and equipment is £ 202,343 (2024: £195,503).
For insurance purposes the Manse premises, 21 Larkfield Road, are at an insured value of £ 759,601 (2024: £ 724,109).
The insured value of furniture, fixtures and equipment for which BGBC is responsible in the insured value of £ 25,000 (2024: £25,000)
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
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
2025 2024
Section D : Notes to the Accounts
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 Registered Charity no. 1132394
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 2024: Included in repaid Prepayments and other debtors No significant prepayments have been made in 2025 20 Bank and cash balances Main Church Accounts National Westminster Bank plc Current A/c. 1 Current Account No. 71570594 : BGBC Main 31 December 2025 Current A/c. 2 Current Account No. 23116285 : BGBC Legacy 31 December 2025 National Westminster Bank plc Savings a/c 3 Business Reserve Acc. No. 13416855 31 December 2025 Savings a/c 4 Business Reserve Acc. No. 30385903 : BGBC Legacy 31 December 2025 Savings a/c 5 Natwest Liquidity 95 Day Notice account 31 December 2025 Charity Bank Savings a/c 6 Ethical 1 Year fixed account 31 December 2025 CAF Savings a/c 7 Gold Instant Access Account 31 December 2025 CAF Savings a/c 8 CAF Cash Account 31 December 2025 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 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 ` 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. |
2025 57,274 3,366 350 (87,404) 37,533 11,119 11,421 4,524 25,435 500,117 135,318 85,000 1,208 428 763,451 3,890 3,054 241 505 4,713 775,854 1,170 17,430 18,600 |
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 70,443 485 248,739 2,893 1,680 900 440 2,320 256,972 13,649 13,649 |
|---|---|---|
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
2025 2024
22 Alternate breakdown of funds
| 22.1 Restricted Funds 31-Dec-24 Name of Fund Mission Donations 49 Stewardship Grant Fund 1,682 Hardship Fund 6,203 Specified Funds 1,527 Ukraine Fund 547 Totals 10,008 Mission Donations : Stewardship Grant Fund : Hardship Fund : Specified Funds : Ukraine Fund : Mission Donations Stewardship Grant Fund Ukraine Fund Hardship Fund Specified Funds Totals 22.2 Designated Funds 31-Dec-24 Fabric Fund 709 Manse Fund : 21 Larkfield Road 436,396 Manse Fund : 1 Darent Close 96,940 Youth Worker Accommodation Fund 5,000 Property Fund 111,990 Mission Budget Ash Platt Wood Fund 77,347 Totals 728,382 Fabric Fund : Manse Fund : Youth Worker Accommodation Fund: Property Fund : Mission Budget : Ash Platt Wood Fund : |
Incoming Resources Resources Expended Surplus & Deficit Transfers 31-Dec-25 18,591 18,609 (18) 31 515,117 12,159 502,958 504,640 134 (134) 6,069 1,750 1,750 1,527 547 535,458 32,652 502,806 512,814 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 coronavirus restrictions. fund is where donors have stipulated purpose for their gift that is not covered elsewhere fund to support those impacted by 2022 war in Ukraine Fixed Asset Investment Current Asset Creditors Total 17,461 17,430 31 504,640 504,640 547 547 6,069 6,069 1,527 1,527 530,244 17,430 512,814 Incoming Resources Resources Expended Surplus & Deficit Transfers 31-Dec-25 463 24,989 (24,526) 24,000 183 436,396 96,940 5,000 4,003 4,003 115,993 37,766 (37,766) 37,766 77,347 4,466 62,755 (58,289) 61,766 731,859 fund for routine maintenance and upkeep of buildings and equipment together with 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 Church meeting. fund related to Land holding of Ash Platt Wood |
|---|---|
| Fabric Fund Manse Fund : 21 Larkfield Road Manse Fund : 1 Darent Close Youth Worker Accommodation Fund Property Fund Mission Budget Ash Platt Wood Fund Totals |
Fixed Asset 436,396 96,940 5,000 77,347 615,683 |
Investment | Current Asset 183 115,993 116,176 |
Creditors | Total 183 436,396 96,940 5,000 115,993 77,347 731,859 |
|---|---|---|---|---|---|
Bessels Green Baptist Church Registered Charity no. 1132394
2025 2024
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
| 22.3 Unrestricted Funds Name of Fund General Fund Other Church Activities Fund Totals Other Church General Fund Other Church Activities Fund Totals 22.4 Endowment Funds Name of Fund Specified Fabric Church Totals Specified Fa Specified Fabric Church Buildings Totals 23 Analysis of net assets Restricted Funds Designated Funds Unrestricted Funds Endowment Funds Totals |
31-Dec-24 147,569 8,233 155,802 General Fund : Activities Fund : 31-Dec-23 1,404,575 1,404,575 bric / Buildings : |
Incoming Resources Resources Expended Surplus & Deficit Transfers 310,077 271,247 38,830 (61,766) 9,163 4,993 4,170 319,240 276,240 43,000 (61,766) fund for the general purpose of the church fund is for sums held by church organisations separate from th Fixed Asset Investment Current Asset Creditors 125,803 1,170 12,403 138,206 1,170 Incoming Resources Resources Expended Surplus & Deficit Transfers fund related to the church buildings in Bessels Green Road. Fixed Asset Investment Current Asset Creditors 1,404,575 1,404,575 Fixed Asset Investment Current Asset Creditors 530,244 17,430 615,683 116,176 138,206 1,170 1,404,575 2,020,258 784,626 18,600 |
31-Dec-25 124,633 12,403 137,036 e general funds Total 124,633 12,403 137,036 31-Dec-24 1,404,575 1,404,575 Total 1,404,575 1,404,575 Total 512,814 731,859 137,036 1,404,575 2,786,284 |
|---|---|---|---|
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
2025
2024
24 Pensions
The Church is a participating employer the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the Employer and the other participating employers. The Scheme, previously known as the Baptist Ministers’ Pension Fund, started in 1925, but was closed to future accrual of defined benefits on 31 December 2011.
From January 2012, pension provision is made through the Defined Contribution (DC) Plan within the Scheme. 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. 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. 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 13,337 12,732 Multi-employer defined benefit plan: Deficiency contribution in respect of prior service period (in year) 10
25 Related Charities
The custodian Trustee of the Church is the Baptist Union Corporation Limited which is a charity number 249635, and which is dontrolled by 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 2025.
There were no transactions during 2025 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.
Bessels Green Baptist Church Registered Charity no. 1132394
31 December 2025
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
| 27 OTHER CHURCH ACCOUNTS CHARITABLE INCOME Donations Subscriptions / Payments Donations Trip / Excursion Allocation Adjustment Transfer from BGBC accounts Investment Bank Interest Total Incoming Resources CHARITABLE ACTIVITIES Mission Equipment Food / Refreshments / Tuck Christmas Lunch Miscellaneous Gifts / Birthdays Pitch Hire Light & Heat BGBC 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 2024 Total Funds at 31 December 2025 Bank Statement(s) Cash in Hand Outstanding Cheques/Payments Balance in Bank Notes in respect of other Church Accoun |
All Unrestricted Baby Plus |
General Funds | Seniors Lunch Club : Charity |
Seniors Lunch Club : General |
BGBC-FC Outreach 3,780 42 3,822 1,322 43 1,364 1,364 2,458 2,760 5,218 BGBC-FC 505 4,713 5,218 |
2025 8,715 406 42 9,163 3,101 377 151 1,322 43 4,993 4,993 4,170 8,233 12,403 7,449 4,713 241 12,403 |
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 |
|
|---|---|---|---|---|---|---|---|---|
| Outreach Youth 1,816 1,816 819 sfer 819 819 997 2,893 3,890 |
Outreach 236 (314) (78) (78) 330 252 |
Outreach 3,119 170 314 3,603 2,282 377 151 2,810 2,810 793 2,250 3,043 |
||||||
| All Unrestricted Baby Plus |
General Funds | Seniors Lunch Club : Charity |
Seniors Lunch Club : General |
|||||
| 3,890 3,890 ts |
252 | 3,054 241 3,295 (252) |
Bessels Green Baptist Church Registered Charity no. 1132394
31 December 2025
BESSELS GREEN BAPTIST CHURCH
Section D : Notes to the Accounts
28. CONSOLIDATED MISSIONS / 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 Unallocated C Guinea Bissau Unallocated Sevenoaks Counselling (Formerly SCCS) SAYT SEBA Crosslight (Formerly West Kent Debt Advice Centre) Missions Appeals: Tear Fund SEBA Project : Harvest : Sevenoaks Larder DEC Turkey & Syria Other : Missions Menindanca Segunda Short Term Service Short Term Service : S Hillman 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 : Loaves & Fishes BGBG-FC Items : Total Payments |
2025 37,900 20,359 1,450 59,709 8,800 5,824 2,976 4,756 2,914 4,767 3,076 3,845 776 2,981 155 312 63 1,235 1,000 938 1,617 159 1,750 1,450 134 59,709 |
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 |
|---|---|---|
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH Section D : Notes to the Accounts
28. CONSOLIDATED MISSIONS / GRANTS STATEMENT
Amount of No of grants paid grants Total Number and value of grants paid Total grants to institutions Gifts : Special : Institutions 250 1 Special : Missions 250 - Nr. Incl. Mission Totals Mission : Donations 56,125 19 Ukraine 56,625 20 Total grants to individuals 3,084 5 Totals 59,709 25
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 : 1,200 1 Bursaries: Short Term Service Special : Individuals Hardship Fund 134 2 No of Main individuals Ukraine: UK Refugees Specified : 1,750 2 Totals 3,084 5
Bessels Green Baptist Church Registered Charity no. 1132394
BESSELS GREEN BAPTIST CHURCH
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BESSELS GREEN BAPTIST CHURCH (the 'charity')
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2025.
RESPONSIBILITIES AND BASIS OF REPORT
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under 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 the examination by being a qualified member of the Association of International Accountants.
I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Dated: 4[th] June 2026
Paul Baker FFA FAIA 50a Clifford Way Maidstone Kent ME16 8GD