Charity number: 1132492
SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
VINTWAMS

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
CONTENTS
Page
Reference and admlnistrative details of the charity, Its trustees and advisgrs
Trustees. report
Independent examin8rfs report
Statement of financial activities
10
Balance sheet
Notes to the financial statements
12-28

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
REFERENCE ANDADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
K Peters, Chair
Rev J C Hellenbrand
Rev A J Brand (appointed 1 September 2024)
Y Joan Sayer (appointed 19 November 2024)
S Evans
P Bumham
G Bannister
D Hardingham (resigned 31 July 2024}
V C Baker (resigned 31 August 2024)
Charlty reglstered
number
1132492
Principal office
90 Thorpedene Gardens
Shoeburyness
Southend on Sea
Essex
SS3 9JD
Accountants
Venthams
Chartered Accountants
Millhouse
32 - 38 East street
Rochford
Essex
SS4 1DB
Bankers
National Westminster Bank
132 High Street
Southend on Sea
Southend on Sea
Essex
SS11JX
The Co-operative Bank
PO Box 250
Delf House
Southway
Skelmersdale
WN8 6WT
Page 1

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together with the financial statements of the charity for the year ended
31 December 2024. The trustees confirm that the annual report and financial statements of the charity comply
with current statutory requirements, the requirements of the charivs governing document and the provisions of
the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective 01 January 2015).
ObJectlves and activities
a. Pollcles and objectiV8S
The principal purpose of the Church is the advancement of the Christian faith according to the principles of the
Baptist denomination.
As a Member of the Baptist Union of Great Britain the Church subscribes to the Union's Declaration of Principle
which is.. -
'That our Lord and Saviour Jesus Christ, God manifest in the flesh, is the sole and absolute authorily in
ail matters pertaining to faith and practice, as revealed in the Holy Scriptures, and that each church has liberty,
under the guidance of the Holy Spirit, to interpret and administer His laws.
That Christian Baptism is the immersion in water into the name of the Father, the Son and Holy Spirit, of
those who have professed repentance towards God and faith in our Lord Jesus Christ who died for our sins
according to the Scriptures., was buried, and rose again on the third day.
That it is the duty of every disciple to bear personal witness to the gospel of Jesus Christ. and to take part
in the evangelisation of the world..
In setting objectives and planning for activitses, the Trustees have given due consideration to general guidance
published by the charty commission relating to public benefit and in particular the guidance on charities for the
advancement of religion.
b. Activities undertaken to achleve objectiV8S
The church is afriliated to the Baptist Union of Great Britain, is a commiited part of the Eastern Baptist
Association, and has good ecumenical relationships with other local churches in SoLrthend. The fomial
membership of the church numbers approximately 200 with additional people regularly attending without
becoming formal members. During 2024 we welcomed 12 new members and 5 people were baptised. There
are new people attending each week, and the church is working to be even more effective at welcoming and
integrating new people into the church communty.
For the majorty of 2024 the church was without a Lead Pastor but continued to function and thriv8 under the
leadership of the other Pastors and the church Elders. In September we appointed Rev Alan Brand 8s our new
Lead Pastor. He brings much experience, wisdom and passion to the role and the church is looking fO￿ard to
seeing how God will use Alan to lead the church in this next season.
-our gathered worship is a source of encouragement and joy, and we were grateful to have many visiting
speakers join us whilst we were searching for a new Lead Pastor. Sunday morning services continue to be live-
streamed via YouTube with a regular number of people engaging this way, and our monthly First Wednesday
and Evening Prayers & Communion services provide opportunities for more traditional and reflective worship.
As well as obse￿Ing the main events of the liturgical calendar. setwices have included series exploring the
parables, the book of Esther and the letter to the Philippians.
Many people in the church continue to meet regularly in small groups during the week, and the weekly Bible
Study continues to thrive. Pastoral care is still a significant part of our life together. Working with the Pastoral
Team, this area of church life is overseen by our Pastor for Caring & Serving ministries, Rev Jo Hellenbrand.
Page 2

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Objectives and activities (continued)
Jo's ministry brings much love. care and compassion to our work both inside and outside of the church. We
have continued to lead services in local care homes, working with our local Anglican church. Care homes are
also supported by our Parish Nursing team. who continue to be a blessing to many people. There has been a
particular growth in our work with those living with dementia, as well as s new group starting specifically to
provide support to carers.
Our other work in the local community is still ongoing, with our weekly Foodbank distribution centre providing a
vital service. We also continue to help with fighting holiday hunger and encouraging families to cook together by
providing MUNCH food bags. This year we also ran activities for families to attend over the summer holidays.
On Christmas Day we hosted a lunch for anyone in the community who would otherwise be on their own. This
was well received and an important way of supporting local people.
Work with children, youth and families remains a priority, with many children and young people attending
midweek groups as well as Sunday activities. We continue to partner with a local therapy practice to provide
mental health support to young people who would otherwise not be able to access it. A group of nearly 30
young people attended the Satellites summer festival, and another trip is being planned for 2025. Our Boys,
Brig8de & Girl's Association ended in the Autumn, but a new provision for children and youth has replaced it and
is expected to grow and thrive through 2025.
We remain committed to social justice and inclusion, and were pleased to join some other local churches in
hosting a stall at Southend Pride over the summer. We continue to work towards an Eco Church Gold award
and strive to make environmentaly friendly choices in all we do. We included a series of reflections on Black
History Month during our Sunday moming services, and continue to look for opportunities to engage with the
important work of racial justice. We have a significant number of neurtyjivergent people (children and adults) in
our church and being accessible to them is of real importance to us too. We endeavour to not to exdude
anyone and we will continue in this endeavour.
We received three grants from two external funding bodies this year. Essex Communty Foundation awarded us
a grant for our Parish Nursing work. The Southend Communty Investment Board gave us the second
instalment of a three year grant for our work with young people's mentsl health. as well as a gr8nt for our
Christmas Day lunch for those who wouEd othemise be on their own. The Shoebury Book Shed continues to
raise money each month, as well as providing a different way of engaging with the communty. The church sold
the property at 1 Lambourn Close in September. It is hoped that through 2025 we will see an upward curve in
the funds generated through church members, contributions. Conversations have also begun, considering ways
in which we can maximise our finance generating opportunities as an organisation through projects and
activities making use of our people's skills and interests and our building.
Achievements and performance
a. Key perfomiance Indlcators
The Trustees recognise that these aspects can be difficuli to measure and that the church does not take
numerical or financial figures as the prime way of assessing the church's mission and ministry. Much of the
work of the church is more difficult to measure in tangible ways, such as people growing in their faith, or more
people in the Ic¢al community being blessed.
The Church is grateful to its members for donating generously to allow the Church to fulfil its programme of
activities in the local area and to support its mission partners further afield. Of ts £313,586 income
(predominantly achieved through donations and associated Gift Aid tax recovery, along with premises hire) the
church has provided grants to other organisations of £17,367.
Page 3

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and perfomiance Icontlnued)
b. Revlew of actlvltles
An operating budget is approved annually and the day to day finances are administered by the Finance
Administrator. Finance reports are provided monthly to the trustees, and shared at regular intervals with all
church members.
Remuneration of employed staff is set by trustees, and is agreed by all church members as part of approving
the operating budget for the year. The church is heavily reliant on members and others who serve as
volunteers across all aspects of the church's work. Many groups and activities have little impact on the church's
expenditure but contribute signrficantly to the furthering of the church's objectives.
General fund income for 2024 was £266,581 (2023 - £265,399) and related expenditure excluding property
depreciation and the gain on sale of 1 Lamboum Close was £332,782 {2023 - £3C6,885) resulting in a deficit of
£66,201 for 2024 (2023 deficit of £41,488). Total income, including general fund, designated funds and
restricted funds for 2024 was £313,586 (2023 - £329,806> with expenditure of £451,295 (2023 - £419.193).
which resulted in a net deficit for the year of £137,709 (2023 £89,38n. When the gain on the sale of the
property is included then the final surplus for the year was £52,499 {2023 - deficit of £89.387). Details of income
and expenditure can be found in the Statement of Financial Activities and the associated notes.
Total reserves at the end of the year are £2,351,668 (2023 - £2,285,527), of which £24,151 (2023 - £39,289)
are restricted. Unrestricted cash reserves at the end of the year are £234,918 {2023 - £75,016), well in excess
of that required by the reserves policy which is set out below.
There are no commitments or guarantees requiring disclosure.
STBBC continues to support, connect with, and work alongside a number of networks and organisations across
the UK. As well as supporting the Baptist Union's Home Mission appeal. we support the work of Christians
Against Poverty, OneBodyOneFaith, the Runnymede Trust and SoLrthend Foodbank. We consistently seek to
offer support and help to other churches either financially or through the time and skills of our Pastors and
members.
Beyond the UK, we continue to support the work of BMS World Mission, particularly the Spears family in Chad,
and Reach Out to the Child and their ongoing work in South Africa.
Flnancial review
. Going concern
The Trustees have a reasonable expectation that the charity has adequate resources to continue in operational
existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in
preparing the financial statements.
b. Reserves policy
The trustees have agreed a reserves policy which is broadly equivalent to 4 month's direct costs and support
costs.
The Trustees regularly review the reserves policy as part of the review of all finance policies.
Recommendations are made to the church and agreed by the members at a Church Members, meeting.
Page 4

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
c. Prfnclpal rfsks and uncertainties
The principal financial risk to the church is a significant drop in income as a result of changes to the donor base
or changes in circumstances which reduce the ability of donors to give to the church at current levels. An
addition81 risk is a reduction in income from hiring out our premises as a result of a change in needs of external
hirers, or desirability of the building. The Trustees continue to monitor the level of donations and premises hire
income as well as other risks to income such as those from national and global economic changes snd the
impact of health crises and conflicts.
d. Principal funding
Financial responsibility for the work of the church rests with its members and the regular congregation through
free-will offerings. In addition, approximately a fifth of our funding is received from hiring out the church buildings
to external organisations and groups,
Structure, governance and management
a. Constitution
Shoeburyness and Thorpe Bay Baptist Church was registered as a charty on 05 November 2009 under Charity
Registered Number 1132492, and is constituted under a Trust deed.
The Church is govemed and regulated by its own members. All significant aspects of the work of the Church are
subject to the approval of the Church Meeting. Members of the Church are accepted into membership in
accordance with the Constitution, which requires them to profess their faith in Jesus Christ.
b. Methods of appointment or election of Trustees
The Leadership Team and Pastors were for a number of years the sole Trustees of the Church. In 2013 the
Church voted for a Trustee Board to be set up, to relieve the Leadership Team of these responsibilities.
Trustees are appointed at a Church Members Meeting and have responsibility for the charitable governance of
the Church.
c. Organisational structure and declslon-maklng pollcles
2024 saw a number of staff changes, and at the end of the year the team consists of:
Lead Pastor
Pastor for Caring & Serving Ministries
Parish Nurse
Youth Worker & AV Technician
Children's Worker
Executive Assistant to the Pastors
Finance Administrator
Operations Manager
Operations Team Assistant
Caretakers
We continue to be a Living Wage employer.
Page 5

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Plans for future periods
We will begin 2025 with a preaching series on our values of Adventure, Generosty, Reflection and Sanctuary,
before going on to preach and teach into the Importan￿ of prayer {alongside implementing a more frequent
rhythm of prayer gatherings), and then through Lent we will enter a season of responding pr8Ctically to what we
have been hearing. This will include members contributing to the lrfe of the church through acts of servic@,
volunteering, and revising their financial giving.
From the second quarter of 2025 we hope to be in a position to see the impact of church members looking
afresh at their contribution to the lffe of the church. We will build on this impact by continuing to explore and
finance generating initiatives to enable us to significantly reduce our deficit.
We have a number of new members who are keen to deepen their involvement and relationship with the
church, so new small groups will be developed to facilitate that.
There will be 8 focus on gathering together for prayer through 2025, believing as we do that this is always a
significant aspect of a church's thriving.
We will continue building good relationships with other churches in Shoeburyness & Thorpe Bay and plans are
already afoot for several collaborative events and activities.
We continue to be open to new ways of serving our communty alongside our current ministries and our building
will host a gathering of communty organisations early in 2025 in partnership with the local Residents
Association and the local NHS Primary Care Network.
Page 6

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees, report and the financsal statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice),
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for
each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming
resour￿$ and application of resources, including its income and expendtture, for that period. In preparing these
financial statements, the Trustees 8re required to:
select suitable accounting policies and then apply them consistently,
observe the methods and principles of the Charities SORP (FRS 102).,
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any
material departures disclosed and explained in the financial statements,.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity
and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
safeguarding the assets of the Charty and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Q.£.Po*ar% .
K Peters
Chair of Trustees
Date..
Page 7

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Independent Examinerfs Report to the Trustees of Shoeburyness and Thorpe Bay Baptlst
Church (Yhe Charity.)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31
December 2024.
Responslbllltles and Basls 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 Charivs accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 145{5){b) of the 2011 Act.
Independent Examinerfs Statement
sin￿ the Charitys gross income exceeded £250,000 your examiner must be a member of a body listed in
sectÉon 145 of the 2011 Ad. I confirm that l am qualffied to undertake the examination because l am a member
of the Association of Chartered Certrfied Accountants, which is one of the listed bodies.
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice
issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January
2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
the a'ccounts do not accord with those records. or
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 fairf view which is not a matter considered as part of an independent
examination.
I have no concems 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.
Page 8

SHOEBURYNESS ANDTHORPE BAY BAPTISTCHURCH
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
This report is made solely to the Charivs Trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charitys
Trustees those matters l am required to state to them in an independent examinerfs report and for no other
purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed:
Trevor Mccarthy FCCA
Venthams
Chartered Accountants
Millhouse
32 - 38 East Street
Rwhford
Essex
SS4 1DB
Page 9

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Charitable activities
Investments
191.346
76,092
6,132
191,346
116.108
6,132
215,543
111,602
2,661
40,016
Total Income
273,570
40.016
313,586
329,806
Expenditure on:
Charitable activities
396,141
55,154
451,295
419, 193
Total expenditur8
396,141
55.154
451,295
419,193
Net expenditure before net gains on
Investments
Net gains on investments
Net movement in funds before other
recognised gainsl{Ioss8s)
(122,571)
13,642
(1 S,138)
1137,709
13,642
(89,387)
14,919
(108,929)
(1 S,138)
{124,067)
(74,468)
Other recognised gainsl{losses):
other gains
190.208
190,208
Net movement in funds
81,279
(15,138
66.141
(74,468)
Reconciliatlon of funds:
Total funds brought fO￿ard
Net movement in funds
2,246,238
81,279
39,289
(15,138)
2,285,527
66,141
2.359,995
(74,468)
Total funds carrled forward
2,327,517
24,151
2,351,668
2,285,527
Page_10

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Note
Flxed assets
Tangible asset8
12
1,740.405
2,050,485
1,740,405
2,050.485
Current assets
Debtors
Investments
Cash at bank and in hand
13
33,657
330,553
259,069
29,378
106, 192
114.305
14
623,279
249,875
Creditors: amounts falling due within one
year
15
(12,016)
(14,833)
Net curr8nt assets
611,263
235,042
Total net assets
2,351,668
2,285,527
Charlty funds
Restricted funds
Unrestricted funds
16
16
24,151
2,327,517
39,289
2,246,238
Total funds
2,351,668
2,285,527
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
. ¢d-QAf
K Peters
Chair of Trustees
Page11

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
General infomiation
Shoeburyness and Thorpe Bay Baptist Church is a registered charity in the United Kingdom. The
registered number of the charity and the principal office can be found on the company information page.
Accountlng policies
2.1 Basis of preparatlon of financial statements
The financial statements have been prepared in accordance with the Charities SORP {FRS 102)
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance wth the Financial Reporting Stsndard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102} and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair, view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and fairf view. This departure has involved folk)wing the Charities SORP (FRS 102) published on 16
July 2014 rather than the Accounting and Reporting by Charities: Ststement of Recommended
Practice effecttve from 1 April 2005 which has since been withdrawn.
Shoeburyness and Thorpe Bay Baptist Church meets the definition of a public benefrt entity under
FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless
otheNise ststed in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of
receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of
entitlement to a legacy exists when the Charity has sufficient eiiidence that a gift has been left to
them (through knowledge of the existence of a valid will and the death of the benefactor) and the
executor is satisfied that the property in question will not be required to satisfy claims in the estate.
Receipt of a legacy must be recognised when it is probable that it will be received and the fair value
of the amount receivable, which will generally be the expected cash amount to be distributed to the
Charity, can be reliably measured.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic
benefit to a third paty, it is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is classified by
activity. The costs of each activity are made up of the total of direct costs and shared Gosts,
including support costs involved in undertaking each activiiy. Direct costs attributable to a single
activity are allocated directly to that activty. Shared costs which contribute to more than one activty
and support costs which are not attributable to a single activity are apportioned between those
activities on a basis consistent with the use of resources. Central staff costs are allocated on the
basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charitls objectives, as well as any associated support costs.
Page 12

SHOEBURYNESS ANDTHORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies (contlnued)
2.3 Expenditure (contlnued)
Grants payable are charged in the year when the offer is made except in those cases where the
offer is conditional, such grants being recognised as expenditure when the conditions attaching are
fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a
commiiment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
2.4 Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity., this is nomially upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £250 or more are capitalised 8nd recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model,
tangible fixed assets are measured at cost less accumulated depreciation and any accumulated
impairment losses. All costs incurred to bring a tangible fixed asset into its intended working
condition should be included in the measurement of cost.
Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of
tangible fixed assets less their residual value over their estimated useful lives.
Depreciation is provided on the following bases..
Freehold property
Fixtures and f￿ingS
50 years straight line
10'k & 200/0 Straight Line
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-temi highly liquid investments with a short
maturity of less than three months from the date of acquisition or opening of the d6POSIt or similar
account.
Page 13

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies {continued)
2.8 Liablllt18s and provlsions
Liabilities are recc*3nised when there is an obligation at the balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the
amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured 8t the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of rnoney is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the statement of financial activities as a finance cost.
2.9 Financial instruments
The Charty only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value with the exception of bank loans which are
subsequently measured at amortised cost using the effective interest method.
2.10 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charty to the fund in respect of the year.
The charity operates a defined benefits pension scheme. The scheme is a multi-employer scheme
where it is not possible, in the normal course of events, to identify on a consistent and reasonable
basis, the share of underlying assets and liabilities belonging to individual participating employers.
Therefore. as required by FRS17 'Retirement benefits,. the charity accounts ft)r this scheme as if it
was a defined contribution scheme. The amount charged to the Statement of financial activities
represents contributions payable to the scheme in respect of the accounting period.
2.11 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charty and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for
particular purposes. The aim and use of each designated fund is set out in the notes to the financial
ststements.
Restricted funds are funds which are to be used in accordance with specrfic restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs 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 financia5 statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 14

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donations and legacles
Unrestrlcted Restricted
funds
funds
2024
2024
Total
funds
2024
Donations
191.348
191,346
Unrestncted
funds
2023
Restricted
funds
2023
Total
funds
2023
Donations
Legacies
191,917
23.393
233
192, 150
23,393
215,310
233
215,543
Income from charitable actlvltles
Unrestricted Restrlcted
funds
funds
2024
2024
funds
2024
Community groups
Charitable rental income
17,420
58,672
40,016
57,436
58,672
76,092
40,016
6,108
Unrest17Cted
funds
2023
Restricted
funds
2023
Total
funds
2023
Community groups
Charitable rental income
18,084
61.021
32,497
50,581
61,021
Total 2023
79. 105
32,497
111,602
Page 15

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Investment income
Unrestricted
funds
2024
Total
funds
2024
Income from local listed investments
Interest receivable
1,451
4,681
1,451
4.681
6,132
6,132
Unrestricted
funds
2023
Total
funds
2023
Income from local listed investments
Interest receivable
1, 142
1.519
1. 142
1,519
2,661
2,661
Analysls of grants
Grants to
Institutions
2024
Total
funds
2024
Grants, Mission and Ministry
17,367
17.367
Grants to
Institutions
2023
Total
funds
2023
Grants, Mission and Ministry
17.725
17,725
The Charity has made the following material grants to institutions during the year.
Page 16

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER2024
Analysis of grants (contlnued)
2024
2023
Name of instltution
BMS World Mission
BUGB Home Mission
CAP in Southend
Reach Out To The Child
European Baptist Federation
Southend Foodbank
Lode Chapel
OneBodyOneFaith
A Rocha UK
Runnymede Trust
Church Mission Society
Ozanne Foundation
Stephen Lawrence Day Foundation
5,667
5,000
2.750
1,250
750
700
650
200
200
200
6.000
5,250
1, 750
500
1,100
250
250
125
17,367
17,725
Analysis of expenditure on charltable activltles
Summary by fund type
Unrestricted Restricted
funds
funds
2024
2024
Total
2024
Mission and Ministry
3%,141
55,154
451,295
Unrestncted
funds
2023
Restncted
funds
2023
Total
2023
Mission and Ministry
377,245
41,948
419,193
Page 17

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysis of expenditure by actlvltles
Activitie5
undertaken
directly
2024
Grant
funding of
activities
2024
Support
costs
2024
Totsl
funds
2024
Mission and Ministry
241,474
17,367
192,454
451,295
AGtivities
undertaken
directly
2023
G￿nt
funding ol
activities
2023
Support
costs
Total
funds
2023
2023
Mission and Ministry
244,577
17,725
156,891
419, f93
Analysls of dlrect costs
Mlsslon and
Ministry
2024
Total
funds
2024
Staff costs
Depreciation
staff training and expenses
Sundays, small groups and discipleship
Mission
Youth, children and families
-Pastoral care and counselling
Accommodation
97,397
68.858
6,718
7.860
27,096
25.762
177
7.606
97,397
68,858
6,718
7,860
27,096
25,762
177
7,606
241,474
241,474
Page18

SHOEBURYNESS ANDTHORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Anatysis of expendlture by activiti88 lcontlnued)
Analysls of dlrect costs (continued
Mission and
Ministry
2023
Total
funds
2023
Staff costs
Depreciation
staff training and expense8
Sundays, sma]I groups and discipleship
Mission
Youth, children and families
Pastoral care and counselling
Accommodation
(Profit)Ibss on sale of fixed assets
104, 086
76, 544
3,941
9,226
18,741
24, 896
828
6,042
2T3
104,086
76,544
3,941
9,226
18,741
24,898
828
6,042
273
244,577
244,577
Analysls of support costs
Mlssion and
Ministry
2024
Total
funds
2024
Staff costs
Office costs
Accommodation
Govemance costs
91,181
17,573
79,352
4,368
91,161
17,573
79,352
4,368
192,454
192A54
Mission and
Ministry
2023
Total
funds
2023
staff costs
Office costs
Accommodation
Govemance costs
75, 633
13,398
63, 797
4,063
75,633
t3,398
63,797
4, 063
156,891
156,891
Page 19

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Independent examinerfs remuneratlon
The independent examiner's remuneration amounts to an independent examiner fee of £2,700 (2023
- £2, 700), and accounting and taxation services of of £1,440 (2023 - £660).
10. staff costs
2024
2023
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
176,828
S.974
5,756
168,572
4,357
6, 790
188.558
179, 719
The average number of persons employed by the Charity during the year was as follows:
2024
No.
2023
Ministry staff
Operations staff
12
13
No employee received remuneration amounting to more than £60,000 in etther year.
Page 20

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
11. Trustees. remuneratlon and expenses
As penritted by the Church's constitution, remuneration was paid to Trustees for ministerial work within
the Church. Rev Alan Brand, Rev Joanna Hellenbrand and Victoria B8ker received a salary of £11,440
(2023 - £Nil), £20,419 (2023 - £13,333) and £12,852 (2023 - £19,098) respectively and were reimbursed
£1,889 {2023 £Nil), £7,059 (2023 - £5,417) and £1,630 (2023 £4,864) respectivety for travel and
subsistence expenses. housing and phone contribLrtions. In addition, the Church made contributions into
a Baptist pension scheme for Rev Alan Brand & Rev Joanna Hellenbrand amounting to £2,526 {2023 -
£5,503). The Church also made pension contributions of £522 (2023 - £738) to Victoria Baker.
Of people connected to the Trustees. Catherine Bannister the Parish Nurse who is married to the Trustee
Graham Bannister, was remunerated accordingly.
The aggregate totsl of unrestricted donations received by the Charty from ts Trustees amounted to
£16,187 {2023- £24,263).
During the year retirement benefits were accruing to 2 Trustees {2023 - 3) in respect of defined
contribution pension schemes.
12. Tangible flxed assets
Freehold Fixtur8s and
property
flitlngs
Totsl
Cost or valuation
At 1 January 2024
Additions
Disposals
3,176,069
473,397
7.418
(91,531)
3,649,466
7,418
(425,793)
(334262)
At 31 DecembEr 2024
2,841,807
389.284
3,231,091
Depreciation
At 1 January 2024
Charge for the year
On disposals
1,193,433
55,236
(85,622)
405,548
13,622
(91,531)
1,598,981
68,858
(177,153}
At 31 December 2024
1.163,047
327,639
4,490,686
Net book value
At 31 December 2024
1,678,760
61.645
1.740,405
At 31 December 2023
1.982, 636
67, 849
2,050,485
Page 21

SHOEBURYNESSANDTHORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
13. Debtors
2024
2023
Due after more than one year
Other debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
2,502
7,910
1.668
21,577
4,364
5,000
20,014
33,657
29,378
14. Current asset Investments
2024
2023
Listed investments
Unlisted investments (liquid)
121,285
209.268
106, 192
330,553
106, 192
15. Creditors: Amounts falling due withln one year
2024
2023
Trade creditors
Other taxation and social security
Pension fund loan payable
Other creditors
Accruals and deferred income
4,859
3.084
398
20
3,655
8,375
1,272
341
20
4, 825
12,016
14,833
Page 22

SHOEBURYNESS ANDTHORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
16. Statement of funds
Statement of funds - current year
Balance at
31
Gainsl December
(Losses
2024
Balance at 1
January
2024
Income Expenditure
Unrestricted funds
Deslgnated funds
Fellowship Fund
Premises Improvement Fund
Book Shed
3,286
52A08
3,052
(1,025)
(6,550)
(548)
2,261
50,858
4,493
5,000
1,989
58,746
6,989
(8,123)
57,612
Balance at
31
Gainsl December
(Losses)
2024
Balance at 1
January
2024
Income Expendlture
General funds
General Fund
Land and Building Fund
204,856
q,982,636
266,581
{332.782)
{55,236)
203,8SO
342,505
1,927,400
2,187,492
266,581
(388,018
203,850
2,269,905
Total Unrestrlcted funds
2,246,238
273,670
(396,141)
203,850
2,327,517
Page 23

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
16. Statement of funds (contlnued)
Balance at
31
Galnsl December
(Losses
2024
Balance at 1
January
2024
Income Expenditure
Restricted funds
Saturday Club
Christmas
Garden
S.HA.R.E (incorporating
Parish Nursing)
Match 17
Parish Nursing Grant
Youth Camp
stay & Play
Children & Families
Parish Nursing 2024 Grant
Community Hospitaliiy
Munch
Heart Edge
Singing For The Brain
Youth Wellbeing
Food Bank
Future Ministry
ECO Church
869
15
250
250
(365)
(193)
(203)
519
57
47
2.196
5,188
5,360
1,862
62
710
{1,417)
(1,539)
{5,360)
{4,621)
(62)
(79)
1229)
16301
(2,7581
1,489
3,649
2,759
500
6,000
630
208
421
5,771
2.663
2.215
1,985
3,635
1,567
11,671
116
113
2,215
499
5,458
3,223
506
184
50
6,763
12,900
8,913
68
(1,536)
(4.940)
(11.244)
(19,978)
39.289
40,016
{55,154)
24,151
Balance at
31
Gainsl December
(Losses
2024
Balance at 1
January
2024
Income Expenditure
Total of funds
2.285,527
313,586
(451.295
203,850
2,351,668
Page 24

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
16. Statement of funds (continued)
Statement of funds - prior year
Balance al
31
December
2023
Balance at
l January
2023
Gainsl
(Losses)
Income Expenditure
Unrestrlcted funds
Designated funds
Fellowship Fund
Staff Development Fund
Premises Improvement Fund
Book Shed
2.962
1,451
29,475
1, 620
474
(150)
(1,451)
(6,670)
(168)
3,286
29, 603
1,600
52,408
3,052
35,508
31,677
(8,439)
58. 746
Balance at
31
December
2023
Balance at
l January
2023
Gainsl
(Losses)
Income Expenditure
General funds
General Fund
Land and Building Fund
231,423
2,044,557
265,399
(306,885)
(61,921)
14,919
204,856
1.982,636
2,275,980
265,399
(368,806)
14,919
2,187,492
Totsl Unrestrlcted funds
2,311,488
297,076
(377,245)
14,919
2.246,238
Page 25

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEPJJENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
16. Statement of funds (continued)
Balance at
31
December
2023
Salance at
l January
2023
Gainsl
(Losses)
InGome Expenditure
Restricted funds
Saturday Club
S.H.A.R.E (incorporating
Parish Nursing)
Match 17
Parish Nursing Grant
Youth Camp
stay & Play
Children & Families
Community Hospitalty
Munch
Heart Edge
Singing For The Brain
Youth Wellbeing
Food Bank
Future Ministry
ECO Church
1, 609
233
(973)
869
2.288
7,275
1,488
(1, 580)
(2,087)
(1,555)
(705)
(140)
(5)
(4,529)
(2, 609)
(70)
(1, 108)
(4, 153)
(6, 164)
(16, 152)
(118)
2, 196
5, 188
5,360
1, 862
62
6,915
2,567
202
4,529
2.522
2,285
353
7, 788
1,314
18,305
234
2, 750
2,663
2,215
1,985
3,635
1,567
11,571
116
2. 740
6,417
9,418
48,507
32, 730
(41, 948)
39,289
Balance at
31
Decemb8f
2023
Balance at
l January
2023
Gainsl
(Losses)
InGome Expenditure
Total of funds
2,359.995
329, 806
(419, 193)
14,919
2,285,527
Page 26

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
17. Summary offunds
Summary of funds - current year
Balance at
31
Galnsl December
(Losses)
2024
Balance at 1
January
2024
Income Expendfture
Designated funds
General funds
Restricted funds
58.746
2,187,492
39,289
6,989
266,581
40,016
{8.123
(388,018
{55.154
57,612
2,269,905
24,151
203,850
2,285,527
313,586
(451,295)
203,850
2,351,668
Summary of funds- prlor year
Balance al
31
December
2023
Balance at
l January
2023
Gains/
(Losses)
Income Expenditure
Designated funds
General funds
Restricted funds
35,508
2,275,980
48,507
31,677
265,399
32, 730
(8,439)
(368,806)
(41,948)
58, 746
2,187,492
39.289
14,919
2,359,995
329, 806
(419, 193)
14,919
2.285,527
18. Analysis of net assets between funds
Analysis of net assets between funds - current perlod
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Tangible fixed assets
Debtors due after more than one year
Current assets
Creditors due within one year
1,738,221
2,502
598,810
{12,016)
2,184
1,740,405
2.502
620,777
(12,016)
21,967
Total
2,327,517
24,151
2,351,668
Page 27

SHOEBURYNESS AND THORPE BAY BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
18. Analysis of net assets between funds (contlnued)
Analysis of net assets between funds - prior period
Unreslricted
funds
2023
RestiiGted
funds
2023
Total
funds
2023
Tangible f￿ed assets
Current assets
Creditors due within one year
2,046, 762
214,309
(14,833)
3, 723
35.566
2, 050,485
249,875
(14,833)
Total
2, 246,238
39,289
2,285,527
19. Pension commitments
The charity operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the charity in an independently administered fund. The pension cost charge
represents contributions payable by the charity to the fund and amounted to £5,756 {2023 £6,790).
Contributions totalling £398 (2023 £341) were payable to the fund at the balance sheet date and are
included in creditors.
Page 28