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2024-12-31-accounts

GRACE BAPTIST PARTNERSHIP

Registered Charity Number: 1133689; SC048340

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD 1 JANUARY 2024 TO 31 DECEMBER 2024

GRACE BAPTIST PARTNERSHIP

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD 1 JANUARY 2024 ENDED 31 DECEMBER 2024

Contents Page
Legal and administrative information
Report of the Trustees 2-4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7-14
Independentexaminer'sreport 15

Page 1.

GRACE BAPTIST PARTNERSHIP

Registered office: The Manse, Palmerston Road, Wimbledon, London, SW19 1PQ

Administrative Details of the Charity, the Trustees and Advisors

The Trustees present their report together with the accounts of the charity for the year ended 31 December 2024.

The following Trustees served from 1 January 2024 and up to the date of the approval of the accounts:

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|||||||| |---|---|---|---|---|---|---| |David|Charles|Chapman| |Tom|Forryan| |Kevin|Felix-Hollington|(appointed|8|April|2025)| |Chola|Mukanga| |Thomas|Jensby|Nielsen|(appointed|8|April|2025)| |Kevin|Wong| |Philip|Woodley|

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|||||||| |---|---|---|---|---|---|---| |Registered|Charity|Number|1133689;|SC048340| |Principal|Address|The|Manse| |Palmerston|Road| |Wimbledon| |London| |SW19|1PQ| |Bankers|CAF|Bank|Ltd| |25|Kings|Hill|Avenue| |Kings|Hill| |West|Malling| |Kent| |ME19|4JQ| |Independent|Examiner|Mr|Robert|Felix,|BA|FCA| |33|Broomhill|Road| |Woodford|Green| |Essex| |IG8|9HD|

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Page 2.

GRACE BAPTIST PARTNERSHIP

Trustees’ Report for the Year Ended 31st December 2024

2. Structure, Governance & Management

2.1 Charitable Status

The Charity is registered with the Charity Commission under the name “Grace Baptist Partnership” (registration numbers: 1133689 — England & Wales; $C048340 - Scotland).

2.2 The Governing Document

The governing document of the Charity is a Trust Deed dated 11" January 2010.

2.3 The Trustees

The first Trustees of the Charity were appointed under the Trust Deed. Subsequent appointments were made by the body of the Trustees.

The Trustees currently meet three times per annum.

Newly appointed Trustees are given a welcome information pack which includes:

3. Objective, Aims & Activities of the Charity

3.1 Objective

The object of the Charity is the advancement of the Christian religion, in accordance with the principles of that part or section of the Baptist Denomination known as Grace Baptist churches.

3.2 Aims

The aims of the Charity, within the object stated above, are to support the religious and other charitable work of such churches by providing funding, training, practical experience, resources and materials to persons involved in establishing and revitalising Grace Baptist churches.

3.3 Activities

The Charity provides materials that would be useful to the worship and witness of Grace Baptist churches, provides research and assessment services for those considering establishing Grace Baptist churches and provides Biblical counsel to Grace Baptist churches and persons involved in establishing Grace Baptist churches. The Charity also provides a payroll service for some of the church plants.

4. Achievements and Performance

During the year the Charity was directly and indirectly involved with church projects in Alloa, Braintree, Chilworth, Chingford, Hyde Heath, Isle of Sneppey, Leagrave, Linslade, Maidstone, North Watford, Southall, Walthamstow and Wimbledon. The Charity also undertook a training scheme in London which would enable the participants to assist in church planting initiatives and in West Yorkshire to encourage church revitalisation. The Charity also visited and advised on church planting in Austria, Germany, Netherlands, Poland and Ukraine.

5. Financial Review

During the year, total income amounted to £247,101, of which £164,475 were restricted funds. Principal funding sources have been through donations from supporting churches and individuals. General funds were utilised in promoting the Charity’s objects by facilitating the smooth running of general operations. There were also various expenditures for specific projects which were covered by funds purposely created to support particular church projects.

Page 3.

On 5 November 2018 a couple granted the Charity an interest-free loan of £20,000 to purchase a church building on behalf of Leagrave Baptist Church. This loan has a five-year repayment term with annual instalments of £2,000 to each donor. The fifth and final instalment was paid in April 2024.

6. Financial Policies

The financial policies relating to the Charity are as follows:

6.1 Reserves Policy

Trustees’ have agreed to build reserves covering three months expenditure. To achieve this the Charity will aim to set aside 8% of its annual budget beginning in 2019. As at 31 December 2024 unrestricted reserves stood at £18,397. This represents two months actual expenditure (18% of budgeted expenditure).

6.2 Grants Policy

Grants are made to churches and individuals embracing the doctrinal basis of the Charity and in accordance with the trust deed.

7. Public Benefit

The Trustees have considered the guidance published by the Charity Commission on the provision of public benefit. They confirm that public benefit is provided by promoting the Christian religion by means of the establishment of new Grace Baptist Churches through free advice, assistance, training and resources. Advice given covers legal, practical, administrative and spiritual matters. Assistance given involves Grace Baptist Partnership staff coordinating with those who are looking to establish a new church in an area, and setting up the practical, administrative, legal and spiritual structures of the new church. Training given involves teaching persons wishing to establish new churches, the principles involved and providing practical experience. Resources given include useful information and literature, and other relevant materials. The Charity enables Grace Baptist Churches that wish to establish new churches but lack the expertise, to turn their aspiration into reality.

8. Responsibilities of the Trustees for the Financial Statements

The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Charity law requires 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 financial activities for that period.

In preparing those financial statements, the Board of Trustees is required to:

Page 4.

The Board of Trustees is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enables it to ensure that the financial statements comply with part 8 of the Charities Act 2011. It is also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

9. Approval

The Trustees’ Report was approved by the Board of Trustees on 24 June 2025.

Signed by one Trustee on behalf of all the Trustees

Page 5.

GRACE BAPTIST PARTNERSHIP STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDING 31 DECEMBER 2024

Unrestricted Unrestricted Restricted Restricted Total Total
Note Funds Funds 2024 2023
Income from:
Donations and legacies 2 76,988 164,475 241,463 373,783
Charitable activities: = 3 = =
Investments 1,290 - 1,290 1,116
Other 4,348 - 4,348 5,016
Total income 82,626 164,475 247,101 379,915
Expenditure on:
Charitable activities 3 90,536 140,853 231,389 395,297
Total expenditure 90,536 140,853 231,389 395,297
Net income (7,910) 23,622 15,712 (15,382)
Transfers between funds 12 - - - -
Net movement in funds (7,910) 23,622 15,712 (15,382)
Total funds brought forward at 1 January2024 26,307 39,726 66,033 81,415
Totalfundscarriedforwardat 31December2024 £ 18397 £ 63,348 £ 81,745 £ 66,033

All of the above results are derived from continuing activities.

The statement of financial activities includes all gains and losses recognised in the above periods.

The attached notes form part of these financial statements.

Page 6.

GRACE BAPTIST PARTNERSHIP BALANCE SHEET AS AT 31 DECEMBER 2024

a

= =

~

Unrestricted Unrestricted Restricted Restricted Total Total
Note Funds Funds 2024 2023
Fixed assets
Tangible fixed assets 6 - 538 538 806
Current assets
Cash at bank and in hand 18,963 63,017 81,980 66,220
Debtors 7 1,065 2,436 3,501 6,748
20,028 65,453 85,481 72,968
Creditors: amounts falling due
within one year 8 1,631 2,643 4,274 7,741
Net current assets 18,397 62,810 81,207 65,227
Creditors: amounts falling due
after more than one year 9 - - - -
Net assets £ 18397 £ 63,348 £ 81,745 £ 66,033
Charity Funds:
Unrestricted funds 18,397 - 18,397 26,307
Restricted funds——— : ——-——--— 63,348 -63,348 ___ 39,726
Totalfunds £ 18397 £ 63,348 £ 81,745 £ 66,033

Approved by the board of Trustees on 24 June 2025 and signed on its behalf by:

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Ki
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CHOLA MUKANGA
zi ~
KEVI ONG
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TRUSTEES

The attached notes form part of these financial statements.

Page 7.

1 Accounting policies

GRACE BAPTIST PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2024

a) Basis of preparation of financial statements

The financial statements have been prepared 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) (effective 1 January 2019) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Companies Act 2011.

Grace Baptist Partnership constitutes a public benefit entity as defined by FRS 102. Assets and liabilities are intitially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

b) 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 charity and which have not been designated for other purposes.

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 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 financial statements.

c) Income

Income is included in the Statement of Financial Activities (SOFA) when: the charity becomes entitled to the resources, it is more likely than not that the Trustees will receive the resources and the monetary value can be measured with sufficient reliability.

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Donations and grants are only included in the SOFA when the general income recognition criteria are met.

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Recoverable Gift Aid is brought into account in the same period as the relevant donation.

Income from interest is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

Page 8.

1 Accounting policies (continued)

GRACE BAPTIST PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2024

d) Expenditure and Liabilities

Liability Recognition: Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured with reasonable certainty.

Expenditure on charitable activities is expenditure incurred on the charity's operations, including costs relating to the governance of the charity apportioned to charitable activities.

All expenditure is inclusive of irrecoverable VAT.

Governance costs are those costs incurred in connection with administration of the charity and compliance with constitutional and statutory requirements and good practice.

Creditors: The charity has creditors which are measured at settlement amounts less any trade discounts.

Provisions for Liabilities: A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

Basic Financial Instruments: The charity 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.

e) Assets

Tangible Fixed Assets for Use by Charity: All assets are capitalised if they can be used for more than one year, and cost at least £250.

Tangible fixed assets are valued at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives.

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.

Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 9.

GRACE BAPTIST PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2024 (Continued)

2 Analysis of Income

Donations & Legacies

Donations & Legacies
Unrestricted
Restricted
Total
Funds
Funds
funds
Prior year
Analysis
£
£
Donationsand legacies
71,041
150,913}
=
All income in the prioryearwas unrestricted
£294,567 comprising: Donations & Gifts - £281,073 and Gift Aid
except for:
- £13,494.
3 Analysis ofExpenditure
Unrestricted
Restricted
Total
Total
Funds
Funds
2024
2023
Expenditure on charitable activities
AffinityOF
C100
100)
Benevolence
TSO
Of C200
Salaries &Wages
50632}oO};
GBP Conference
2,000
25,242;——s
StationeryTT
lodging
4222]
2425)
Travel Costs
3583}Oo]... ss3,583
6,430
Website8288
[Depreciation2]
382
EquipmentPurchases
25)
ee)
ee es)
ee)
Total expenditureon charitable activities
Governance
Bank Charges
C—CTS™~—“SY;SCOC“‘(‘N#STNNNC(‘*‘CWWN
N6LC“‘#S‘SP®S
Independent Examination
a)
ee
ee ee) ee)
[MeetingExpenses
OF
841,334
llegalFees=
90,536
140,853
231,389
395,297

Page 10.

GRACE BAPTIST PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2024 (Continued)

4 Analysis of StaffCosts 2024 2023
Salaries andWages 50,632 48,635
Social Security Costs - -
Pension Costs (Defined Contribution Scheme) 7,595 TOST
Other Employee Benefits - -
58,227 55,672

No employee received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 (2023: same).

Average Head Count in the Year 2024 2024 2023
Fundraising - -
Charitable Activities 3 3
Governance - -
Other - =
3 3
5 Analysis ofGrants Paid (included in cost ofcharitable activities)
Analysis ofGrants Made to Institutions Purpose Total (£)
Grace Baptist Church Maidstone To support church planter in Maidstone 2,250
Grace Baptist Church North Watford To support church planter in North Watford 3,000
Grace Church Southall To support church planter in Southall 3,000
Kings Road Baptist Church To support church planter in Chingford 3,000
Leagrave Baptist Church To support church planter in Leagrave 3,000
Linslade Baptist Church To support church planter in Linslade 3,000
17,250
The charity does not identify or allocate support costs
Fixtures, Total
Fittings and
Equipment
6 Tangible fixed assets
£ £
Cost
At 1 January2024 5,550 5,550
Additions - =
Disposals - =
At 31 December2024 5,550 5,550
Depreciation
At 1 January 2024 4,744 4,744
Charge for the year 268 268
Disposals - -
At 31 December 2024 5,012 5,012
Net book value
At 31 December 2024 538 538
Net book value
At31December2023 806 806

6 Tangible fixed assets

Page 11.

GRACE BAPTIST PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2024 (Continued)

7 Debtors and Prepayments 2024 2023
Prepayments and Accrued Income 542 5,749
Other Debtors 2,959 999
£ 3,501 £ 6,748
8 Creditors: amounts falling due within one year 2024 2023
Accruals for Grants Payable = =
Loan - 4,000
Other Creditors 3,984 3,497
Taxation and social security costs 290 244
£ 4274 £ 7,741
9 Creditors: amounts falling due aftermore than one year 2024 2023
Other Creditors - -
E - £ -

On 5 November 2018 a couple granted the Charity an interest-free loan of £20,000 to purchase a church building on behalf of Leagrave Baptist Church. This loan has a five year repayment term with annual instalments of £2,000 payable to each donor. The fifth and final instalment was paid in April 2024.

Page 12.

GRACE BAPTIST PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2024 (Continued)

10 Statement of funds

Details of material funds held and movements during the current reporting period

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Type Ror|Purpose and|Fund|Expenditure||Transfers|||Gains/|Fund| |U|Restrictions|balances|£|£|Losses|||balances| |brought|£|carried| |forward|forward| |£| |penves|Reine|OP|||of|asf|sol_—S|so}|SS| |a| |ann|[A]|Braintree|250|-250| |a|ca| |aa|Chelmondiston| |ia|[ee]|in Europe|100|196|-264|32| |ia|GBPChurch Conferencecial|1,019|25,279-641|-25,28 6|4|2|1,224105| |fever| |Baptist|[aa|saul|anand|el|el 1| |from|ReeChurch|[seal-3,244|29,628acl|soso]-24,965|as1,419| |Training|Group|-31|7,002|-5,898|1,073| |ore|ReeceBaptist Church|||al3,000|rood10,000|sacl-10,500|el|el|2,500| |Church|[North]|[Watford]|1,411|6,701|-6,760|1,352| |NomWator|||[ertfen orn|waters|||tata]|e7or]|[ere).]| |peoaBuilding|a|eeeerewrrrefurbish|the|North|[cal|cael|el|el aa| |Maidstone|1,107|1,523|-2,630| |eeRyarsh|heePoland|[alas26|16,905|aod-12,000|el|el|4,931| |a|Scotlandee|e3,622|e|425|ee4,047| |pouret|Feet|echaen |e]|So)|Sl|Sg| |refurbish|the|Southall|23,043|23,043| |Ukraine|Funds|earmarked|to| |foeRefurbishment|[|(So|u|th|a|ll|eee|| aol|35|dd|ao35| |Pirene|R|EEiisecnuenesin|||eral|axa]|-trs]_—|tn| |aan a|ea|ee| |a|WimbledonWiltshireA6,925|67,757|-52,015|22,667| |Church Wood|Green|1,006|-1,006| |a|a|trl| |i|a|26,307|82,626|-90,536|18,397| |Total|ni=cece ee| ||Key:|R|-|Restricted|Income|Funds|of the|charity;|U|-|Unrestricted|Funds|

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Page 13.

GRACE BAPTIST PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2024 (Continued)

11 Statement of funds

Details of material funds held and movements during the previous reporting period

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Type Ror|Purpose and|Fund|Expenditure]|Transfers|{||Gains/|Fund| |U|Restrictions|balances|£|£|Losses|||balances| |brought|£|carried| |forward|forward| |ABraintree| |aaaChelmondiston|[a]|Church|planting|work|in|£|£| |Chelmondiston|-239|||sg| |a|A|in|Europea|7|ee12,023|-11,930|100| |GBP|Conference|Funding|for|the|Annual| |Church|936|28,681|-28,598|1,019| |aa|a|GBP Conferenceal Pe1,114||21,291|-22,337| |Baptist|Church|-6,692|44,537|-41,089|3,244| |peewee|[esttstcnuen|||seal|aassr||—arosol_|ofa za| |Baptist|Church|12,000|-9,000|3,000| |frst|batictcnucn|||of|tzo00||sooo|a.00| |London|Training|Funding|for|London| |Training|Group|26,766|8,512|-35,309|-31| |North|Watford|Support|to|Grace|Baptist| |Church|North|Watford|1,190|7,153|6,932|1,411| |North|Watford|Funds|earmarked|to| |Watford|building|3,923|-3,923| |pore|emer|Td|oad|ol| |a|a aPoland|122|11,904|-12,000|26| |dA| |Ryarsh|PO| |2,122|1,550|-50|3,622| |Scotland|soln| |Sete|Maidstonerenee|||eral6,016|22,458assol|-27,367|1,107| |a|a il| |refurbish|the|Southall|23,049|23,043| |RR furbish|e|uosw|me|ntn|||_euesnmesounetSouthall|||0399|2|4,524goae|——-24,923 a]|za049| |a|A|support churches|in|1,426|248|1,674| |a|Eo| |aa|(Pee|11,365]|140,879|-145,319|6,925| |Church|Wood|Green|12,015|-11,009|1,006| |pees|AGeraceWiltshire|||206|wont23,420|nad-23,626|of|ols| |Seneriund|P|Pereernt|||cotas]|as.aral|—-os.t06l|o_o|2.07| |Pn,|36,199|85,214|-95,106|26,307| |Total|Funds]|81.475]ES RE483,387]|-498,763)|[B]|E|S|eeS)See| ||Key:|R|-|Restricted|Income|Funds|of the|charity;|U|-|Unrestricted|Funds|

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Page 14.

GRACE BAPTIST PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2024 (Continued)

12 Transfers between Funds

There were no transfers between funds in 2024.

13 Trustees Expenses

£318 was paid as expenses to two trustees in 2023 (2023: £323 paid to two trustees). This was to enable them to attend meetings. No trustee received any remuneration or benefits.

Page 15.

Independent Examiner’s Report to the Trustees of Grace Baptist Partnership

| report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| report in respect of my examination of[the][charity's][financial][statements][carried][out][under][ section] 145 of the Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

| have completed my examination. | confirm that no material 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 Act; or

  2. The financial statements do not accord with those records; or

  3. The financial statements do not comply with the applicable requirements concerning the form and contentof financial staterrentsset out in the Charities (Financial statements and Reports) Regulations 2008 other than any requirement that the financial statements give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

| 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 financial statements to be reached.

Robert Felix FCA

33 Broomhill Road

Woodford Green

Essex IG8 9HD Date : 24 June 2025