RFGISTERED CIIARITY NUMBER: 1134872
Re
ort of the Trustees and
Unaudited Financial Sitatements
ror the Year Ended 31 December 2023
for
Catshlll Ba
tist Church
Attwoods
Chartered Certified AcLounlants
182 Il'orcester Road
Bromsgrove
Worcestershire
B61 7AZ

Catshill Ba
tlst Church
Contents of the Financial Statements
for the Year Ended 31 December 2023
Page
Report of the Trustees
Independent Examlner's Report
ststement of Financial Activities
Balance Sheet
Notes to the Flnanclal Statements
5 to 10
Detalled Statement of Financial Activlties

Catshlll Ba
tist Church
ort of the Trustees
for the Year Ended 31 December 2023
The trutritees prcsent their report with the financial statements of the charity for the year endLd 31 December 2023. The
trustees have adopted the provisions of Accounting and Reporting by Charitics: Statement of Recommendcd Practice
applicable to Lharities preparing thcir accounts in accordance w'ith the Financial Reporting Standc2rd applicablc in the
UK and Republic of. Ireland (FRS 102) (effective l January 2019).
ACHIEVEMENT AND PF.RFORMANCE
Internal and externAI factors
During 2023 the Lhurch was running in a normal way with most members attending church on a regular basis. Wc are
still aware of the increased social and economic impact which has continued through the year, so the food bank remains
a major elcment of the church's service to the community. With this in mind the church also looked at The Renew and
Welcoming a.spect of community life and afier much t-aLI gathering and ￿lSitS to other church venues offering the S<inie
resource it was decided to start a Renew Wellbeing Cafe meeting once per week. This started in September 2023 and
has been received well by the local community. The level of activity in the Foodbank and renLW well being is cxpected
to continue tbrough 2024.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thc charity is controlled by its governing document, a constitution adopted 24 June 2009, as amended on 18 July 2021.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charity number
1114872
Principal address
Milton Road
C.atshill
Bromsgrove
Worcestershire
B61 ONA
Trustees
M Hotchin (resigned 1.3.23)
Rev S Gudger
J Markie (re-elected 16.1.24)
M Timmins (resigned 31.1.24)
A Treweeks
J Marshall
M Farrand
K Fountain (appointed 1.3.23)
D Scholes (appointed 1.3.23) (resigned 16.1.24)
Independent Examiner
Attwoods
Chartered Certified Accountants
182 Worccster Road
Bromsgrove
Worcestershire
B617AZ
Approved by order of the board of trustees on ............................... ............. and signed on its b¢half by:
A Treweeks - Trustee
Pagc I

Inde
endent Examlner's Re
ort to the Trustees of
Catshill Ba
tist Church
Independent examiner's report to the trustees of Catshill Baptist Church
I report to the charity trustees on my examination of the accounts of Catsliill Baptist ChurLh (thc Trust) for the year
ended 3 l December 20?3.
Responsibilities and basis of report
As the charity trustee&• Ot" the Trust YOU dre rcsponsible for the preparation of the aLcounts in accordance with the
requirenients of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carying
out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b)
of the Act.
Independent examiner's statement
I have Lomplcled my examination. I confinn tliat no material mallers have come lo my attention in conncctioii with the
examination ￿￿'ing me cause to believe that in any material respect:
accounting records were not kept in rcspcct of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the appliLable rcquirLments Loncerning the forni and content of accounts set
out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement thai the accounts give
a true and fair view which is not a matter considered as part of an independent exdmination.
I have no concerns and have come across no other matters in connectioii with the examination to which attention should
be drawn in Ihis rcport in ordcr to cnable a proper widerstanding of Ihe accounts to bc rcachcd.
Attwoods
Chartered Certified Accountants
182 Worcester Road
Bromsgrove
Worccstershire
B617AZ
0510612024
Page 2

Catshill Ba
tlst Church
Statement of Financial Activities
for the Year Ended 31 December 2023
31.12.23
Total
funds
31.12.22
Total
funds
Unrestricted
fund
Restricled
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
110,187
119,7S7
109,344
Charitable activities
ChurLh activites
607
206
607
206
26,499
2,416
2.156
20,289
Other grants and donations
Homc Essenlialb
26,499
Other trading activitiLs
Invesm]ent income
682
682
429
1,48?
Total
113,601
36,069
149,670
136,116
EXPENDITURE ON
Charitable activities
Church activites
99,243
99,243
22,496
5,570
4,360
1,200
5,590
97,589
17,772
5,005
6,810
1.200
7,324
Foodbank cxpenditure
Donations to Home Mission
Donations to BMS World Mission
Donations to Hope Home
Other grants and donations
Building maintenance
22,496
5,570
4,360
1,200
5,590
29,525
14,176
24,518
Homc Essentials
28,986
28,986
Total
145,488
196,970
174,394
NET INCOME/(EXPENDITURE)
(31,887)
(15,413)
(47JOO)
(38,278)
RECONCILIATION OF FUNDS
Total funds brought forward
786,877
35.063
821,940
860,218
TOTAL FUNDS CARRIED FORWARD
754,990
19,650
774 640
821.940
Thc notes forni part of these financial statements
Page 3

Catshill Ba
tist Church
Balance Sheet
31 December 2023
31.12.2.1
Total
funds
31.12.22
Tot¢il
funds
Unrestricted
fund
R¢striLtLd
fund
Notes
FtXED ASSETS
Tangible &ssets
678,912
678,912
678.912
CURRENT ASSETS
Debtors
Cash at bank
5,023
5,023
4,212
147,204
19,650
84,928
19,650
104,578
151,416
CREDITORS
Amounts falling due within one year
(8,849)
(8,849)
(8,388)
NET CURRENT ASSETS
19,6511
95,729
143,028
TOTAL ASSETS LESS CURRENT
LIABILITIES
754,991
19,650
774,641
821,940
NET ASSETS
19,650
774,641
821,940
FU￿,Ds
Unrestricled funds
Restricted tunds
786,877
35,063
TOTAL FUYDS
774,641
821,940
The financial statements were approved by the Board of Trustees and authorised for is8ue on
3..-..￿... 20.14....... and were signed on its behalf by..
arshall - Trustee
The notes fomi part of these financial statements
Pagc 4

Catshlll Ba
tlst Church
Notes to the Financial Statenients
for the Year Ended 31 December 2023
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statemcnts of the charity, which is a public bcnefit cntity undcr FRS 102, haN'e been prcpared 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 with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effcctive l January 2019),.
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial statements have been prepared under the historiLal cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount can be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligatiun committing the
charity to that expenditure, it 18 probable that a transfer ot- economic benefits will be required in settlement and
the amount of the obligation can be measured rcliably. Expenditure is accountcd for on an accruals basis and ha&*
been classified under headings that aggrcgate all cost relal¢d lo the category. Where c05ls Lanncjt be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resource￿•.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitmcnt but
not accrued as expenditure.
Tangible fixed assets
Depreciation is not provided on assets.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestrictcd funds can be used in accordance with thc charitable objectives at the discretion ot" the trustees.
Re,stricted funds can only be used for particular restricted purposes within the objecLs of the charity.
Restrictions arise when specified by the donor or when funds are raiscd for partlLular restricted purposL&b.
Further cxplanation of the naturc and purpose of each fund is included in the notes to the financial statements.
Hire purchase and Icasing commltments
Rentals paid under operating l¢ases are charged to the Statemcnt L)f Financial Activities on a straight linc babis
over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme and also a defined benefit scheine: as ret'erred to in
Note I l. Contributions payable to the charity's pension scheme arc charged to the Statcmcnt of Financial
Activities in the period to which they relale.
Page 5
continued...

Catshill Ba
tlst Church
Notes to the Financial Statements - continued
for the Year Lnded 31 December 2023
COMPARATIVES FOR THE STATEIIIENT OF FINANCIAL ACTITr'ITIES- continued
Unrestricted
Restricled
fund
fund
Total
funds
EXPENDITURE ON
Charitable activities
Church activities
Foodbank expenditure
Donations to Homc Mission
Donations to BMS World Mission
Donalions to Hope Home
Oiher grants and donations
Biiilding mdintLnance
Home Essentials
97,589
97,589
17,772
5,005
6,810
1,200
7,324
14,176
24.518
17,77?
5.005
6,810
1,200
7,324
14,176
24,518
Total
132,104
42,290
174394
ET TNCONIE/(E.¥PF.NDITURE)
Transfers betTh'een funds
(23,398)
5.0?0)
(14,880)
5,020
(38,278)
Net moTr'ement in funds
(28,418)
(9,86Q)
(38,278)
RECONCILIATION OF FUIIDS
Total fund2• brought fonvard
815,295
44,923
860,218
TOTAL FliNDS CARRIED FORWARD
786,877
821,940
TA,YGIBLE FIXED ASSETS
Freehold
property
COST
At l January 2023 and 31 December 2023
678,912
NET BOOK VALLE
At 31 December ?0?3
678 912
At 31 December ?022
678,912
Freehold Property represents the church premises and manse. of which the church is the beneficial 0￿mer
(subject to thc relevant trusts): the legal title to which is held by the churLh's custodian trustee the Hcart of
England Baptist Association (Charity No. 1080529).
Addition.s to frcehold propLrty during 2017 and 2018 totalling £443,913 represent the building cost of a new
church hall.
Page 7
continuLd..

Catshill Ba
tlst Church
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
DEBTORS: AMOUNTS FALLING DUE W'ITHIY ONE YEAR
31.12.23
31.12.22
Gift Aid
5.023
CREDITORS: AMou￿'Ts FALLING DUE WITHI,N O.NE YEAR
31.12.23
31.12.22
Trade Lreditors
Taxation and social security
Other creditors
1,241
828
6.780
257
871
7,?60
8,849
8,388
MOVEMENT IN Fu￿Ds
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
786,877
(31.887)
754,990
Restricted funds
General restricled
35,063
(15,413)
TOTAL FUNDS
821,940
47,100)
774,640
Net movement in funds. Ancluded in the above are as follows:
Incoming
resources
Resources
expended
M()vement
in funds
Unrestricted funds
General fund
113,6111
(145,488)
(31,887)
Restricted funds
GL'neral restriLted
36,069
(51,482)
(15,413)
TOTAL FUNDS
149,670
196,970)
47,300)
Page 8
continucd...

Catshill Ba
tlst Church
Notes to the Financlal Statements - continued
for the Year Ended 31 December 2023
MOVEMENT IN FLTNDS- eontinued
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
fundtii
At
31.12.22
At 1.1.22
Unrestricted funds
General fund
815,295
(23,398)
(5.020)
786,877
Restricted funds
General restricted
44,923
(14,880)
5,020
35,063
TOTAL FUNDS
860,218
38,278)
811.940
ComparatiTre net movement in funds. included in the above are a￿• follo￿.￿:
Incoming
resourccs
Resources
expended
Movement
in funds
Unrestricted funds
General fund
108,706
(132,104)
(23,398)
Restricted funds
General restricted
27.410
(42,290)
(14,880)
TOTAL FUNDS
136,116
174,394)
(38,27fl}
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in fund&
Tran.sfers
bctwccn
funds
At
31.12.23
At 1.1.22
Unrestricted funds
General fund
815,295
(55,285)
(5.020)
754,990
Restricted funds
General restricted
44,923
(30,293)
5,0?0
19,650
TOTAL FUNDS
860,218
Page 9
continued...

Catshlll Ba
tist Church
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows:
Incoming
resources
Resources
expeiided
Movement
in funds
Unrestricted funds
General fund
222,307
(277.592)
(55,285)
Restrlcted funds
General restricted
63,479
(93,772)
(30,293)
TOTAL FUNDS
285 786
371,364)
85,578)
10.
RELATED PARTY DISCLOSURES
There are no related party transactions during the year other than those detailed in note 4.
11.
PENSION SCHEME LIABILITIES
The Church is a participating employer in the Baptist Pension SLheme ("the Scheme"), which is a separate legal
entity administered by the PeThsion Trustee (Baptist Pension Trust Limited).
The assets of the Scheme are hcld scparately from those of thc Employer and the othcr participating emplovcrs.
The Scheme, previously known as the Baptist Ministers, Pension Fund. started in 1925: but was closed to future
accrual of defmed benefits on 31 December 2011. Prior to this date the main benefit providcd through the
Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year
of pensionablc service together with additional pension in respect of premiums paid on Pensionable Inconie in
excess of Minimum Pensionable InLome. Since l January 2012, benefits have been provided through a Defmed
Contribution (DC) Plan.
A fornjal valuation of the DB Plan as at 31 December 2019 by a professionally qualified Actuary using the
Projecled Unit Method. At the valuation date the market value of thc DB Plan assets was £298 million, whilst
the level of assets needed to pay benefits was £316m. giving a deficit of £18m (equiTr"alent to a past service
funding level of 94 % ).
The Church and the other participating employers in the DB Plan are collectively responsible for funding this
deficit.
At Ihe end of June 2022: IhL Baptist Pension Scheme signed an agreLment with an insurance company lo secure
members, pension benefits under the Detined Benefit ('DB') Plan. This transaction took the Schen)e out of a
shortfall position. Although risks remain, the Baptist Union and the Trustee of the Schemc agreed that deficit
contributions from each participating employer in the DB Plan would reduce to just £1 per month from August
2022.
Pagc 10

Catshill Ba
tist Church
Detailed ,Statement of Financial Actlvltles
for the Year Ended
l December 2023
31.12.23
31.12.22
tNCOME A,ND ENDOWMENTS
Donations and legacies
Gifts
Gift aid
Legacies
Foodbank gifts
91,926
18,262
84,137
16,086
2.000
7,121
119,757
109.344
Other tradlng activities
Speaker nights
Room hire
140
?89
682
682
429
Investment income
Deposit account interest
HF,BA interest
.343
72
1,410
1,919
1.482
Charitable activltles
Grants
Time out
Saturday coffcL morning
Misc income
26,705
23,060
74
590
326
281
27
24,861
Total incoming resources
149,670
136,116
EXPENDITURE
Charitable actlvities
Trustees, salaries
Trustees, pensions paid
Trustees, expenses
Baptist Union pension deficit
Rates and water
Insurance
Light and heat
48,600
3,953
1,576
12
4,006
3J28
53,320
4,064
1,175
2,192
3,416
3,168
t 11
Telephon¢
Stationery
Sundrie5
Course lind membcrship fees
Youth activities
c.hurch events
Carricd forward
16,496
249
1,608
9,623
3,164
836
855
94,306
8,363
311
2,423
9,017
2,577
1,116
1,295
This page does not fomi part of the statutory fjnancial statements
Pagell

Catshill Ba
tist Church
Detailed Sitatement of F"inancial ActllTities
for the Year Ended 31 December 2023
31.12.23
31.12.22
Charilable activities
Brought forward
Food Bank costs
Preaching and visiting speaker
Property maintenance
Professional fees
Equipment costs
14ome essLntials Losts
Grants and donations
94,306
22,496
470
92,437
17,772
870
14,193
5?2
2,507
24,518
21,575
540
2,532
28,986
196,970
174,394
Total resources expended
196 970
174,394
]N'et expenditure
(47,300)
(.38,?78)
This page does not forn] part of the statutory financial slatcmLnts
Page 12