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← St Annes Baptist Church, Lytham St Annes

2025-03-31-accounts

Charity number 1135088

ST. ANNES BAPTIST CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR

THE YEAR ENDED 31 MARCH 2025

for the Year Ended 31 March 2025

ST. ANNES BAPTIST CHURCH Trustees Annual Report

Trustees' and Directors' annual report ………………….……………………………………………………………….…….…… 1 - 5 Independent examiner's report ………………………………………………………………………………………………………………. 6 Statement of financial activities ………………………………………………………………………………………………………………. 7 Balance Sheet ………………………………………………………………………………………………………………………………..………… 8 Notes to the financial statements ……………………………………………………………………………………………………… 9 - 13

ST. ANNES BAPTIST CHURCH

Trustees Annual Report

for the Year Ended 31 March 2025

Section A Reference and administration details

St Annes Baptist Church Charity name None Other names charity is known by Registered charity number (if any) 1135088 Charity's principal address 112 St Andrews Road South Lytham St Annes Lancashire Postcode FY8 1PS

Names of the charity trustees who manage the charity

Trustee
name		 Office (if any) Dates acted if
not for whole year		 Name of person (or
body) entitled to appoint trustee (if
any)
David Boadle Trustee/Treasurer
Henry Jordan Trustee/Secretary

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year
North West Baptist Association

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Constitution adopted 25[th] February 2010

How the charity is constituted

Trust

1

ST. ANNES BAPTIST CHURCH Trustees Annual Report

for the Year Ended 31 March 2025

Trustee selection methods

Elected at church meeting under constitution rules

Additional governance issues (Optional information)

You may choose to

include additional information, The church is a member of the Baptist Union of Great Britain. where relevant, about:

2

ST. ANNES BAPTIST CHURCH Trustees Annual Report for the Year Ended 31 March 2025

Section C Objectives and activities

The principal purpose of the church is the advancement of the Christian faith according to the principles of the Baptist denomination. The church may also Summary of the objects of the advance education and carry out other charitable purposes in the United charity set out in its governing Kingdom and / or other parts of the world. document

Set out below is a summary of the main activities undertaken by the Charity for the public benefit in relation to the objectives set out above. In carrying out these objectives, the Charity Trustees confirm that they have had regard to the guidance issued by the Charity Commission on public benefit. • Regular public meetings for worship, prayer and bible study • Evangelism and mission, both locally and internationally • Pastoral care Summary of the main activities • Supporting charitable and social action both locally and internationally undertaken for the public benefit • The encouragement, welcome and inclusion of young people. in relation to these objects (include within this section the This has included, but is not limited to the following: statutory declaration that trustees have had regard to the guidance issued by the Charity Commission • Public worship service each Sunday. on public benefit)

• Public worship service each Sunday.
• A club for school children every month
• Supporting local groups by providing access to church facilities for
training activities and meetings
• Support Narcotics Anonymous by providing access to church facilities
on Monday evenings
• Occasional café style worship, in support of mission charities
• Coffee mornings to which members of the community are invited

Additional details of objectives and activities (Optional information)

The majority of activities are delivered by volunteer church members

You may choose to

include further statements, where relevant, about:

3

ST. ANNES BAPTIST CHURCH Trustees Annual Report for the Year Ended 31 March 2025

Section D Achievements and performance Section D Achievements and performance
Summary of the main
achievements of the charity during
the year		 The church has been active in the community with the worship services, Bible
studies, coffee mornings, children’s club, invitational meals.
There has been charitable giving both in the country and overseas.
We provide facilities for narcotics anonymous to meet in the building.
A monthly service is provided for a local care home.
We have held family nights with activities.
A member vote was passed to seek out the employment of a new minister.

Section E Financial review

Review of the charity’s financial
position at the end of the period
Brief statement of the charity’s
policy on reserves
Amount of reserves held
Explanation of any uncertainties
about the charity continuing as a
going concern		 The charity received unrestricted income of £28,662 in the year, compared to
£28,431 in 2023/24. There was less donations received, offset by higher funeral
fees, interest income and rental income. Unrestricted charitable expenses was
£65,289 in the year (2023/24: £52,917).
The charity received a legacy of £400,000 in the year, restricted to spend on
building repairs.
The policy of the church regarding reserves is to ensure at any one time there
are enough funds to cover the costs of monthly expenditure and an extra
month for cash flow.
The reserves figure agreed by the membership is currently £25,000 held in the
general fund.
Unrestricted funds available at 31stMarch 2025 is £199,371 (of which £25,000 is
designated), and restricted funds of £400,000.
None

4

ST. ANNES BAPTIST CHURCH Trustees Annual Report

for the Year Ended 31 March 2025

Section F Other optional information ~~ee~~

~~ee~~

Section G Declaration ~~a~~

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) ~~Dane~~ Full name(s) David Boadle Position (eg Secretary, Trustee/Treasurer Chair, etc) ~~——ee—~~ Date 15/06/2025 ~~oo~~

5

St. Annes Baptist Church Independent Examiner’s Report for the Year Ended 31 March 2025

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31[st] March 2025 which are set out on pages 7 – 13.

Responsibilities and basis of report

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

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity's gross income exceeded £250,000, the charity's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I 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 accounts do not accord with those records; or

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

James Wheelan FCCA

James Wheelan Accountancy Limited Minshull House, 67 Wellington Road North Stockport SK4 2LP

12/06/25

Date: ...........................................

6

St. Annes Baptist Church Statement of Financial Activities for the Year Ended 31 March 2025

Notes
Incoming resources from generated funds:
Donations and Legacies
2
Charitable activities
3
Investment income
Other income
4
TOTAL INCOME
EXPENDITURE
Expenditure on charitable activities
5
TOTAL EXPENDITURE
NET INCOME BEFORE TRANSFERS
Transfers between funds
NET MOVEMENT IN FUNDS
11
TOTAL FUNDS BROUGHT FORWARD
11
TOTAL FUNDS CARRIED FORWARD
11		 Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
19,491
400,000
419,491
23,064
1,736
-
1,736
491
6,255
-
6,255
4,591
1,180
-
1,180
285
28,662
400,000
428,662
28,431
65,289
-
65,289
52,917
65,289
-
65,289
52,917
(36,627)
400,000
363,373
(24,486)
-
-
-
-
(36,627)
400,000
363,373
(24,486)
235,998
-
235,998
260,484
199,371
400,000
599,371
235,998

The notes on pages 9 to 13 form part of these financial statements.

7

for the Year Ended 31 March 2025

St. Annes Baptist Church Balance Sheet

Notes 2025 2025 2024 2024 2024
£ £ £ £
CURRENT ASSETS
Cash at Bank and in Hand 8 299,221 94,620
Cash held in trust 9 100,750 141,378
Investments 10 200,000 -
599,971 235,998
CREDITORS
Amounts falling due in one year 11 600 -
NET CURRENT ASSETS 599,371 235,998
NET ASSETS 599,371 235,998
FUNDS
Unrestricted 12, 13 199,371 235,998
Restricted 400,000 -
TOTAL FUNDS CARRIED FORWARD 599,371 235,998

These financial statements have been prepared in accordance with the provisions applicable to the current legislation.

For the year ending 31 March 2025, the charity was entitled to exemption from audit and are as such have been independently examined.

Directors’ responsibility

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to the accounting records and the preparation of accounts.

The notes on pages 9 to 17 form part of these financial statements.

Approved by the Board and authorised for issue on: 12/06/25 And signed on their behalf by:

Rev. David Boadle

8

St. Annes Baptist Church Notes to the Accounts for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparation

The financial statements of the Charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities Act 2011 and 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 (FRS102) (effective 1 January 2019). The financial statements have been prepared under the historical cost convention.

The charity has transitioned from Receipts and Payments basis to Accruals basis in the year.

The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

Income recognition

Income is recognised when the church is entitled to the funds, the amount can be reliably measured, and it is probable that the income will be received. This includes donations, grants, legacies, and income from charitable activities.

Expenditure

Expenditure is recognised on an accruals basis as soon as there is a legal or constructive obligation committing the church to the expenditure. All costs are allocated to the appropriate activity heading.

Funds

Unrestricted funds are those available to be spent at the discretion of the trustees in furtherance of the charitable objectives. Restricted funds are those given for specific purposes and must be used for that purpose.

Cash at bank and in hand

Cash at bank and in hand 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.

Staff

There are no employees paid by the church.

2. DONATIONS AND LEGACIES

Donations with Gift Aid
Cash Offerings
Donations with no Gift Aid
Gift Aid rebate
Legacy		 Unrestricted
2025
£
Restricted
2025
£
Total
2025
£
Total
2024
£
10,707
-
10,707
12,262
3,795
-
3,795
2,898
2,505
-
2,505
3,356
2,484
-
2,484
4,548
-
400,000
400,000
-
19,491
400,000
419,491
23,064

3. INCOME FROM CHARITABLE ACTIVITIES

Children’s Club
Mission
Funerals & weddings		 Unrestricted
2025
£
Restricted
2025
£
Total
2025
£
Total
2024
£
-
-
-
100
550
-
550
391
1,186
-
1,186
-
1,736
-
1,736
491

12

St. Annes Baptist Church Notes to the Accounts

for the Year Ended 31 March 2025

4. OTHER INCOME

Rental income Unrestricted
2025
£
Restricted
2025
£
Total
2025
£
Total
2024
£
1,180
-
1,180
285
1,180
-
1,180
285

5. CHARITABLE EXPENDITURE

Direct costs
Preaching costs
Support costs & governance
Personal development
Water, heat and light
Insurance
Repairs and maintenance
Office admin costs
Cleaning materials
Catering
Worship
Children/youth
Subscriptions
NWBA
Mission
Other
Governance costs
Governance costs comprise:
Accountancy, legal & professional
Mission costs comprise:
Good News For Everyone
BMS Birthday Scheme
Harvest (TEN)
BMS Mission
Leprosy		 Unrestricted
2025
£
Restricted
2025
£
Total
2025
£
Total
2024
£
1,742
-
1,742
1,686
148
-
148
50
3,962
-
3,962
7,258
6,289
-
6,289
5,911
46,015
-
46,015
36,194
669
-
669
494
2,419
-
2,419
2,174
382
-
382
170
291
-
291
311
18
-
18
36
528
-
528
351
1,000
-
1,000
1,047
590
-
590
470
636
-
636
(3,235)
600
-
600
-
65,289
-
65,289
52,917
Unrestricted
2025
£
Restricted
2025
£
Total
2025
£
Total
2024
£
600
-
600
-
600
-
600
-
Unrestricted
2025
£
Restricted
2025
£
Total
2025
£
Total
2024
£
212
-
212
178
50
-
50
-
308
-
308
158
20
-
20
55
-
-
-
79
590
-
590
470

6. DETAILS OF CERTAIN TYPES OF EXPENDITURE

Fees for the examination of the accounts:
Independent examiner’s fees
-
Report
-
Other accountancy services		 2025
£
2024
£
350
-
-
-

12

St. Annes Baptist Church Notes to the Accounts for the Year Ended 31 March 2025

7. TRUSTEE REMUNERATION AND BENEFITS

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related party.

No trustee expenses have been incurred.

8. CASH AT BANK AND AT HAND

RBS Current Account
RBS Liquidity Manager 95 Days
RBS Community Account
Scottish Widows Contingency Fund
CAF holding account		 2025
£
2024
£
104,767
87,292
40,947
-
145,095
-
7,412
7,328
1,000
-
299,221
94,620

9. Funds Held in Trust

Proceeds from the sale of the church's former manse are held in trust by the Baptist Union Corporation on behalf of the church. Under the terms of the trust deed, these funds may be used for charitable purposes of the Church or of the Baptist denomination, as determined by the Church and approved by the Trustees.

10. INVESTMENTS

NVESTMENTS
12 month cash investments – expiry date 19 Feb 2026
Fair value at 31 March 2025		 2025
£
2024
£
200,000
-
200,000
-

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals 2025
£
2024
£
600
-
600
-

12

St. Annes Baptist Church Notes to the Accounts for the Year Ended 31 March 2025

12. MOVEMENT IN FUNDS

Unrestricted funds:
General fund
Designated – contingency fund
Total unrestricted funds
Restricted funds:
Legacy
Total restricted funds		 01/04/2024
Income Expenditure
Transfers
31/03/2025
£
£
£
£
£
228,670
28,578
(65,289)
(17,588)
174,371
7,328
84
-
17,588
25,000
235,998
28,662
(65,289)
-
199,371
01/04/2024
Income
Expenditure
Transfers
31/03/2025
£
£
£
£
£
-
400,000
-
-
400,000
-
400,000
-
-
400,000

The purpose of the designated fund is for a contingency fund in the event of the church closure.

The purpose of the restricted fund is to spend on church repairs.

Comparatives for movement in funds

Unrestricted funds:
General fund
Designated – contingency fund
Total unrestricted funds		 01/04/2023
Income
Expenditure
Transfers
31/03/2024
£
£
£
£
£
253,253
28,334
(52,917)
-
228,670
7,231
97
-
-
7,328
260,484
28,431
(52,917)
-
235,998

13. ANALYSIS OF COMPANY NET ASSETS BETWEEN FUNDS

Fund balances at 31st March 2025 are represented by:-
Assets
Liabilities		 Unrestricted
Funds
Restricted
Funds
Total
£
£
£
199,971
400,000
599,971
(600)
-
(600)
199,371
400,000
599,371

12

St. Annes Baptist Church Notes to the Accounts for the Year Ended 31 March 2025

14. FINANCIAL INSTRUMENTS

The carrying amounts for each category of financial instrument is as follows:

2025 2024
£ £
Financial liabilities
Measured at amortised cost 600 -

Financial liabilities measured at amortised cost comprise; trade creditors; other taxes and social security; accruals; and deferred income.

15. TAXATION

The Charity is a registered charity and is entitled to claim annual exemption from UK corporation tax.

16. RELATED PARTY TRANSACTIONS

The trustees are unrelated to each other and the charity is not under the control of one individual or entity.

There are no related party transactions to disclose in either year.

13