REGISTERED CHARITY NUMBER: 1134872 rt f the Trustees and nau nc nts for the Year Ended 31 December 2025 shill B tist C rch Attwoods Chartered Certitied Accountants 182 WorLYster Road 'romsgrove Worcestershir B617AZ
tshill Ba tist Church f the Financial Statem nts for the Year Ended 31 December 2025 Page Report of the Trustees I to 2 Independent Examiner's Report Staternent of Flnanclal Actfvltles Balance Sheet Notes to the Financial Statements 6 to 11 Detalled Ststement of Flnanclal Activitles 12 to 13
Catshill Ba tist Church rt of the Trusttts rEn f rtheye 025 The trustees present their rewrt with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of ALTounting and Rewrting by Charities: SLqtement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Rew)rting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). ACHIEVEMENTS AND PERFORMANCE During 2025 the church ran all of its activities for the use of the building which has included Mini First Aid group and additional ad hoc hire as requested. We are still aware of the increased social and eLM)nomic impact which h&s continued throughout the year. the f(K)d bank remains a Major element of the church's service to the community. With grants being received from the local authority and third sector providers enablin8 the food bank to continue to supwrt those in need. The church is aware of the need to supwrt people in the commwiity who were isolatrd or lonely. The church Renew and Wellbeing Café has Ixcome a very useful dropin session for people in the community to re-engage socially with others reducing loneliness. The Church has been successful in gaining grants from the local council to provide much need supwrt for families and individuals in most need with house hold white goods supply, for those that are referred through third sector paikners. As the church outreach activities continue to incre&sed our additional ministrr now in to his second year of a three year contract has become a g(K)d appointment overseein8 these activities and other church functions. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing documenL a constitution adopted 24 June 2009, as amended on 18 July 2021. REFERENCE AND ADMINISTII4TIVE DETAILS Registered Charity Dumbtr 1134872 PrinelpAI Address Milton Road Catshill Bromsgrove Worcestershire B61 ONA Trustees S Gudger J Markie A Treweeks J Marsh1 M Farrand (resigned 13.7.25) L Shirley (appx)inted 26.2.25) P Lewis S Hood (appointed 4.3.26) M Merryman (apwinted 4.3.26) Independent Examlner Attw(K)ds Chartered Certified Accountants 182 Worcester Road BTh)msgrove Worcestershire B617AZ Page I
Catshijl Ba Church Re for the Ye rt of the Trust ded 31 December 2 25 Approved by order of the tx)ard of trustees on ..... . . and signed on its Eehalf by: A Treweeks - Trustee Page 2
Inde ent Examiner's Re ort to the Trustees of hill Ba tist Church Independent examiner's report to the trustees of Catshill Baptist Church I rewrt to the charity trustees on my examination of the accUnts of Catshill Baptist Church (the Trust) for the year ended 31 December 2025. Responslbllities and basls of report As the charity tte of the Trust you are responsible for the preparation of the aLxx)unts in accordance with the requirements of the Charities Act 2011 ('the ACV). I rqx)rt in respect of my examination of the Trusfs accounts carried out under Section 145 of the Act and in canying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5Mb) of the Act. Independent examiner's statement I have completed my examination. I confirm that no materiaj rnattS have come to my attention in connection with the examination giving me cause to believe that in any materia] respect: accounting records were not kept in rest of the Trust as required by Section 130 of the ACL or the accounts th not accord with those records; or the accounts (*) not comply with the applicable requirements concerning the forni and content of accounts set out in the Charities (A(xounts and ReFX)rts) Regulations 218 other than any requirement that the aca)unts give a true and fair view which is not a matter considered part of an indwdent examination. I have no concerns and have come across no other matters in LY)nnection with the examination to which attention should be drawn in this rekx)rt in order to enable a proper understanding of the accounts to be reached. Attwoods Charte1 Certified AcLM)untants 182 Worccster Road Bromsgrove Worcestershire B617AZ 16104/2026 Page 3
hill Ba tist Church Sta ement of FlnanclAI Actlvities r r th Year Ended 31 December 2025 31.12.25 Total funds 31.12.24 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 155,002 29242 184244 175,791 Charitable activities Church activities Home essentials 1,962 1,962 1&784 796 15,250 18,784 Other trading activities Investment income 608 2,674 Total 158,184 48,026 206210 195,119 EXPENDITURE ON Charitable activities Church activities Home essentials Foodbank exFKnditure Donations to Home Mission Donations BMS World Mission Donations to Hope Home Other grants and donations Building maintenance 130586 130586 15,442 22545 4,814 4,814 12(Ml 5,431 3,817 94,022 13,612 15,818 3,0(K) 3,5(X) 1,200 2,763 3,857 15,442 22545 4.814 4814 1,200 5,431 3017 Total 150,662 37,987 188.649 137,772 NET INCOME 7522 10,039 17561 57,347 RECONCILIATION OF FUNDS Total funds brought forward 804J49 27,639 831,988 774.641 TOTAL FUNDS CARRIED FORWARD 811871 37ffj78 849349 831,988 The notes form part of thLX financial statements Page 4
Catshill tist Ch rc Balance Sheet 31 December 202$ 31.12.25 Total funds 31.12.24 Total funds Unrestrictrd nd Restricted fund Notes FIXED ASSETS Tangible assets 679,099 679,099 679280 CURRENT ASSETS Debtors Cash at bank 5J79 129,771 5,579 167,449 8,922 145,682 37,678 135JS0 37,678 173,028 154,604 CREDITORS Amounts falling due within one year (2,578) (2578) (1,896) NET CURRENT ASSETS 132,772 37,678 170,450 152,708 TOTAL ASSETS LESS CURRENT LIABILITIES 811071 37,678 849549 831,988 NET ASSETS 811071 37,678 849549 831,988 FUNDS Unrestricted funds Restricted ndS 811071 37ffj78 804.349 27.639 TOTAL FUNDS 849J49 831,988 The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by: arshall - Trustee The notes forni part of these financial statements Page 5
tshill Ba hurc Notes to the Finan for the Year Ended ial StAtemen l December 2025 ACCOUNTIIYG POLICIES Basis of preparing tbe financial ststements The financial statcments of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'AcLX)unting and Retx>rting by Charities: Statement of Recommended Practice applirAble to charities preparing their acLX)unts in accordance with the Financial Rewrting Standard applicable in the UK and Republic of Ireland (lRS 102) (effective l January 2019),, Financial Rekx)rting Standard 102 The Financial Rew)rting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011 . The financial statements have been prepared under the histori cost convention. Income All income is recognised in the SLatement of Financi Activities once the charity h&s entitlcment to the fvnd4 it IS probable that the in(x>me will IK received and the amount can bc measured reliably. Expenditure Liabilities are recOlSed as eXndItUre &s soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic beneftts will be required in settlement and the amount of the obligation can be me&sured reliably. Expenditure is Unted for on an aclS basis and h&s been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocad to activiti£s on a b&sis Lx)nsistent with the use of resources. Grants offered subject to conditions which have not been met at the year end daTr are noted as a c()mmitment but not accrued &s exndIture. Tangible red assets Depreciation is not provided on assets. Taxatlon The charity is exempt from tax on its charitable activities. Fund accountlng Unrestricted funds can be used in aLYordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted pur[K)% within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted pUrs&S. Further explanation of the nature and purFK)se of each fund is included in the notes to the financial ststements. Hire purchase and leaslng eommitments Rentals paid under operating le&ses are charged to the Statement of Financial Activities on a straight line basis over the FKriod of the lease. Penslon costs And other post-retirement benefits The charity oFwates a defined contribution pension scheme and also a detined benefit scheme, &8 referred to in No I l. Contributions payable to the charity's FnsiOn scheme are charged to the Statement of Financial Activities in the period to which they relate. Page 6 )ntinual...
atshill Ba tist Church No t the Flnanclal Sta f r the Year Ended ntinu ember 202 OTHER TRADIIYG ACTIVITIES 31.12.25 31.12.24 Room hire 608 INVESTMENT INCOME 31.12.25 31.12.24 DeFX)Sit accounl interest HF.BA interest 436 2,238 2,674 TRUSTEES, REMUNERATION AND BENEFITS 31.12.25 31.12.24 Trustees, salaries Trustees, social security Trustees, pensions paid 82,728 1,659 8,421 46.925 5,562 92,808 52.487 The minister and assistant minister act as some of the church's trustees in acLx)rdance with the Constitution. During the year a church mcmber who was employed by the church in an administrative role was elted onto the Leadership Team and thereforc became a trustee. The amounts above repsent remuneration received in respect of their services as ministers and his employment as administrator. No trustees are remunerated for their services as trustces. Trustees, expenses 31.12.25 31.12.24 Trustees, eXnseS 427 300 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fimd Total funds IIYCOME AND ENDOWMENTS FROM Donations and legacies 153,622 22,169 175.791 Charltable activities Church activities Flome essentials 796 796 15,250 15,250 Other trading activities Investment income 608 2.674 608 2.674 Total 157.700 37,419 195,119 Page 7 continued...
hill Ba Notes to the FinanciAI men - eontin for the Year Ended 31 December 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued Unrestricted Restricted fund fund Total funds EXPENDITURE ON Charitable activities Church activities Home essentials Foodbank expenditure Donalions to Home Mission Donations to BMS World Mission lknnations to Hope Home Other grants and donations Building maintrnance 94,022 94,022 13,612 15,818 13,612 15,818 3,0(K) 3,500 1,200 2,763 3,857 3,5(K) 1,2(M) 2,763 3,857 Total 108.342 29,430 137,772 NET JNCOME 49,358 7,989 57.347 RECONCILIATION OF FUNDS Total funds brought forward 754,991 19,650 774,641 TOTAL FUNDS CARRIED FORWARD 804,349 27,639 831,988 TANGIBLE FIXED ASSETS Freehold propety Computer equipment Totals COST At l January 2025 and 31 Dernber 2025 678912 549 679,461 DEPRECIATION At l January 2025 Charge for year 181 At 31 December 2025 362 362 NET BOOK VALUE At 31 December 2025 678912 187 679,099 At 31 DeCem1r 2024 678,912 368 679,280 Freehold Property represents the church premises and manse, of which the church is the beneficial owner (subject to the relevant trusts). the legal title to which is held by the church's custodian trustee the Heart of England Baptist Association (Charity No. 1080529). Additions to freehold propety during 2017 and 2018 totalling £443,913 represent the building cost of a new church hall. Page 8 continued..
Cat5hill Ba tist Church he FinAneiAI S em ntlnued hey r E ded 31 December 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 GiftAid 5379 8,922 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 Trade Crllor3 T&xation and Cial security lJ72 1306 601 1295 2578 1,896 MOVEMENT IN FUNDS Net movement in funds At 31.12.25 At 1.1.25 Unrestricted funds General fund 804J49 7J22 811071 Restricted funds Restricled Fund 27,639 10,039 37,678 TOTAL FUNDS 831988 17J61 849J49 Net movement in funds, included in the above are as follow3: Incoming Resources expended Movement in funds Unrestricted funds General tiind 158,184 (150,662) 722 Restricted funds Restricted Fund 48,026 (37,987) 10,039 TOTAL FUNDS 206210 (188,649) 17J61 Page 9 continued.-.
Catshill Ba tist Church Iyot the Financial Ststements- continued ror the Year Ended l December 2025 MOVEMENT IN FUNDS- Continued Comparatives for movement in funds Net movement in funds At 31.12.24 At 1.1.24 Unrestricted funds General fund 754,991 49.358 804J49 Restricted funds Restricted Fund 19,650 7,989 27,639 TOTAL FUNDS 774,641 57,347 831,988 Comparative net movement in funds, included in the aEx)ve are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 157,700 (108,342) 49,358 Restricted funds Restricted Fund 37,419 (29,430) 7,989 TOTAL FUNDS 195,119 (137,772) 57,347 A current year 12 months and prior year 12 months combined FK)Sition is &s follows: Net movement in funds At 31.12.25 At 1.1.24 Unrestricted funds General fund 754,991 56.880 811,871 Restricted funds Restricted Fund 19,650 18,028 37,678 TOTAL FUNDS 774,fv11 74,908 849,549 Page 10 continued...
Catshill Ba hur Notes to the Financial StAtemen - contlnu for the Y rEnd l Deeember 2025 MOVEMEIYT 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: InLX)ming Resources expended Movement in tunds Unrestrleted funds General fund 315.884 (259,004) 56,880 Restricted fvnds Restricted Fund 85,445 (67,417) 18.028 TOTAL FUNDS 401,329 (326,421) 74,)8 10. RELATED PARTY DISCLOSURES Therc are no related party transactions during the year other than those detailed in note 4. Pagell
Catshill Ba tist Church Detailed Statem nt of Fin&nciA Activities for the Year Ended 31 December 2025 -11.12.25 31.12.24 INCOME AND ENDOWMENTS Donations and legacies tiifts Gift aid Foodbank gifts 127,785 25,967 30,492 140.643 12,982 22,166 184244 175,791 Other trading activities Room hire 608 Investment income Dew)sit acLx>unt interest HEBA interest 436 2.238 2,674 Charitable activities Grants Saturday coffee morning Misc income 18,784 425 1,537 15,250 511 285 20,746 16,046 Total incoming resources 206210 195,119 EXPENDITURE Charitsble activities Trustees, salaries Trustees, social security Trustees, nsionS paid Trustees, expenses Baptist Union FnSIOn deficit Rates and water Insurance 82,728 1,659 8.421 427 46,925 5,562 3(K) 10 8,978 3,218 4J95 3238 r il Light and heat Telephone Stationery Sundries Coursc and membership f¢es Youth activities Church events Carried forward 7J89 442 1,431 11250 2,835 574 582 125J71 7,102 431 1,030 12.258 2,450 547 806 89,617 This page does not forni part of the statutory financial statements Page 12
Latshill Ba t Chureh Detalled Stat ment of Financial Actlviti f r the Year Ended 31 Lr2025 31.12.25 31.12.24 Charitsble aetivltles Brought torward Food Bank LU)sts Preaching and visiting speaker Property maintenance Professional fees Equipment LM)sts Home essentials costs Grants and donations 125J71 89.617 16.362 1,500 3,857 570 ,579 13,068 11,038 2,224 3,817 1,921 15,442 16,548 188,468 137,591 Support costs Management Computer equipment 181 Total resources expended 188,649 137,772 Net income 17561 57,347 This page does not forni part of the statutory financial statements Page 13