## **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**| |---|---|---| |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| |1.06|Assistant Minister:
Andy Potter|| |1.07||Elders: Alison Riches| |||Rob Ovens| |||Richard Anstead| |1.08||Treasurer :
Luci Wright| |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| |||Street, Tonbridge TN9 1BE| |||CAF Bank: 25 Kings Hill Avenue, Kings Hill, West| |||Malling, Kent ME19 4TA| |1.13||Independent Examiner :
Paul Baker FAIA| |||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. - 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. - 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. - 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. - 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. - 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. - 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. - 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. - 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** - 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. - 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** - 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. - 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. - 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. - 3,04 Children activities on Sundays mornings are split between Powerhouse for 5 to 11's, and Going Live for 10-18's. - 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. - 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. - 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. - 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** - 4.01 The financial year reported herein by the Church is from 01 January 2025 - to 31 December 2025 - 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. - 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. - 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. - 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. - 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. - 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. - 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. - 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. - 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. - 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. - 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 :** - 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. - 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. - 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. - 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) . - 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 :** - 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. - 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. - 4.20 Where possible banks and the like that operate on an ethical investment basis are preferred for investment of these funds. - 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** - 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. - 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. - 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. - 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** - 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. - 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.| |---|---|---| |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 :** - 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. - 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. - 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. - 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. - 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** - 9.01 The Charity Trustees present this report and financial statements for the year to 31 December 2025. - 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 - 9.03 We declare, in our capacity as Charity Trustee, that: * the Charity Trustees have approved the report above; and * 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**| |---|---| 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| |---|---|---|---| 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**| |---|---|---|---| 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: 1. accounting records were not kept in respect of the 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 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