Rock Baptist Church
Report and Accounts Year ended 31 August 2025
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
ROCK BAPTIST CHURCH
FOR THE YEAR ENDED 31 AUGUST 2025
CHARITY INFORMATION
Trustees Sarah Ackroyd Brian Hayden-Smith Cheryl Lancaster Glenford Mapp Michael Partridge Keith Proffitt (resigned 8th November 2025) Phil Griffin Matthew Corrick (appointed 1 September 2025) Governing Document Trust deed dated 24th February 2000 Charity Number 1135133 Registered Office 115 Coldhams Lane Cambridge CB1 3JB
Independent Examiner
Bankers
Hannah Clack Stewardship 1 Lamb's Passage London EC1Y 8AB The Co-operative Bank p.l.c. Kings Valley Yew Street Stockport Cheshire SK4 2JU
CONTENTS
| Page | |
|---|---|
| Charity Information | 1 |
| Report of the Trustees | 2-3 |
| Independent Examiner's Report | 4 |
| Receipts and Payments Account | 5 |
| Statement of Assets and Liabilities | 6 |
| Notes to the Accounts | 7-8 |
Page 1
REPORT OF THE TRUSTEES FOR YEAR ENDED 31[st] AUGUST 2025
The Trustees have pleasure in submitting the Report and Accounts for the year.
Objects of the charity
The charity, which is a church, is governed by a trust deed and is constituted as a trust.
The Trust seeks to demonstrate the Christian faith in action by advancing the Christian faith and education in the UK and overseas.
Governance
The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor the activities of the Charity.
Review of Activities
The Church had a busy year, adjusting to a reduced staff as the previous Associate Pastor had secured a Pastor role at another Church. A number of new members were welcomed and integrated into the work of the Church and there was a successful Church Weekend Away on the Suffolk coast, proving the opportunity for teaching and fellowship.
The Church met every Sunday morning, with a full teaching programme for children, and in term time there were also evening meetings. There were also weekday meetings for parents and toddlers, Young People and Older People. A new Assistant Pastor was appointed during the year, his role commencing at the beginning of the next financial year and for the last three months of the financial year, the Pastor was away on sabbatical, his absence covered by the Elders and a number of visiting speakers.
In planning activities the Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
Financial Review
Income in the year was £168k (£166k in 2023/24) and expenditure was £135k (£176k in 2023/24). Expenditure was lower than 2023/24 because there was no second paid member of staff during 2024/25. The cash held by the charity increased by £34k to £161k.
The Church had set a budget where income and expenditure were expected to be similar. With expenditure slightly lower than budget but income higher, the surplus increased cash reserves to a level well above the minimum required by our Reserves Policy. This gave the Trustees the confidence to make the appointment of a new Assistant Pastor during the year.
Reserves Policy
The Trustees have established a policy whereby free reserves held by the charity should be maintained at a prudent level, equivalent to a minimum of three month's expenditure, allowing ongoing activity to continue for the coming year, should income not reach budgeted levels, and to provide with unplanned contingencies of the Church, its members and missionaries.
Risk Statement
The Trustees have reviewed the risks to which a small charity operating with few employees is exposed. The Trustees have examined the major strategic, business and operational risks so that
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necessary steps can be taken to lessen them. In particular the areas relating to childrens' work continue to be kept under review with assistance from Thirtyone:eight, including DBS checking as necessary. Appropriate procedures are in place to identify , monitor and review these risks on a regular basis.
Trustees' Responsibilities
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and take reasonable steps to prevent fraud or other irregularities.
Approval
Jun 16, 2026 This report was approved by the Trustees on ………………. and signed on their behalf by:
- Brian Hayden Smith
Brian Hayden-Smith (Jun 16, 2026 22:14:17 GMT+1)
Brian Hayden-Smith
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROCK BAPTIST CHURCH
I report to the trustees on my examination of the accounts of Rock Baptist Church ('the charity') for the year ended 31 August 2025 on pages 5 to 8 following.
Responsibilities and basis 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 charity’s accounts carried out under section 145 of the 2011 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 2011 Act.
Independent Examiner's Statement
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:
- accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Hannah Clack
Hannah Clack (Jun 23, 2026 14:59:55 GMT+1)
Hannah Clack
Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: Jun 23, 2026
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ROCK BAPTIST CHURCH RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025
| Note INCOME RECEIPTS Voluntary receipts 2 Other grants Charitable activities Investment receipts Total receipts PAYMENTS Charitable activities 3 Total payments Net of receipts / (payments) before transfers Transfers between funds Cash funds as at last year end 5 Cash funds at this year end 5 |
Unrestricted Restricted Total Total Funds Funds Funds Funds 2025 2024 £ £ £ £ 154,052 9,232 163,284 152,073 - - 7,980 684 2,795 3,479 4,333 1,601 - 1,601 1,831 |
|---|---|
| 156,336 12,027 168,364 166,217 |
|
| 117,995 16,589 134,583 176,392 |
|
| 117,995 16,589 134,583 176,392 |
|
| 38,342 (4,562) 33,780 (10,175) (1,348) 1,348 - - 128,546 (1,369) 127,177 137,352 |
|
| 165,540 (4,583) 160,957 127,177 |
The notes on pages 7 to 8 form part of these accounts.
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ROCK BAPTIST CHURCH STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 AUGUST 2025
| ROCK BAPTIST CHURCH FOR THE YEAR ENDED 31 AUGUST 2025 STATEMENT OF ASSETS AND LIABILITIES |
||
|---|---|---|
| 1. Fixed assets | 2025 | 2024 |
| £ | £ | |
| The insurance re-instatement values of the equipment owned by the church | ||
| were: | 35,671 | 35,671 |
| Property (share of cost) | ||
| Cherry Hinton Road Manse | 180,000 | 180,000 |
The property, 404 Cherry Hinton Road Cambridge, is a share in the manse purchased in August 2011 on an equity share arrangement with the minister of the church. The title is registered in the name of the minister.
| 2. | Debtors | 2025 | 2024 | ||
|---|---|---|---|---|---|
| £ | £ | ||||
| Gift Aid recoverable to the year-end | 2,240 | 1,966 | |||
| Deposit relating to rented property | - | 2,070 | |||
| Rent refund due | - | 391 | |||
| 2,240 | 4,427 | ||||
| 3. | Bank balances | 2025 | 2024 | ||
| £ | £ | ||||
| Current account | 81,104 | 28,925 | |||
| Deposit account | 79,853 | 98,252 | |||
| 160,957 | 127,177 | ||||
| **4. ** | Liabilities | 2025 | 2024 | ||
| £ | £ | ||||
| Accounts preparation and independent | examination | 1,800 | 1,740 | ||
| 1,800 | 1,740 | ||||
| At | 31 August | 2025 the charity had made grant commitments as follows: | |||
| Arab World Ministries | £3,600 p.a. until November | 2027 | |||
| Overseas Missionary Fellowship | £9,500 p.a. until July 2026 | ||||
| SIM | £2,700 p.a. until July 2026 | ||||
| Mukti Mission | £2,400 p.a. until July 2026 |
Except where indicated from the statement of receipts and payments or above, all the assets and liabilities are in respect of the charity’s unrestricted funds.
The accounts were approved by the trustees and signed on their behalf by:
- Smith Brian Hayden Jun 16, 2026 Brian Hayden-Smith (Jun 16, 2026 22:14:17 GMT+1)
Brian Hayden-Smith Date
The notes on pages 7 to 8 form part of these accounts.
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ROCK BAPTIST CHURCH NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
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. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Voluntary receipts Gift Aided Donations Other Donations Gift Aid 3 Charitable activities a Direct charitable costs Staff Costs Staff Expenses Visiting Speakers Ministry Resources Evangelism Church conference Trips and social events Church property costs Grants paid (note 3c) b Support and administration Staff Costs Advertising Print, Postage & stationery Computer & website Insurance Subscriptions Accounts preparation and examination Bank Charges Legal & professional fees Combined charitable activity cost c Grants OMF (Overseas Missionary Fellowship) AWM (Arab World Ministries) EMF (European Mission Fellowship) MAF (Mission Aviation Fellowship) SIM (Serving in Mission) Mukti Mission Street Pastors Evangelism, mission support & pastoral care Refugee care Open Doors SU - Easter offering Youth For Christ Other grants |
Unrestricted Restricted Total Total Funds Funds 2025 2024 £ £ £ £ 108,018 7,999 116,017 113,196 19,078 - 19,078 12,255 26,956 1,233 28,189 26,622 |
|---|---|
| 154,052 9,232 163,284 152,073 |
|
| Unrestricted Restricted Total Total Funds Funds 2025 2024 £ £ £ £ 62,051 - 62,051 91,725 1,512 - 1,512 1,440 3,185 - 3,185 2,345 4,249 - 4,249 3,171 2,102 - 2,102 2,506 - 5,977 5,977 150 - 3,299 3,299 2,798 12,383 - 12,383 26,881 23,743 7,313 31,056 32,083 |
|
| 109,225 16,589 125,814 163,099 |
|
| 1,983 1,983 3,539 - - - 33 268 - 268 - 556 - 556 1,921 699 - 699 699 2,116 - 2,116 1,962 1,740 - 1,740 1,680 141 - 141 177 1,266 1,266 3,283 |
|
| 8,770 - 8,770 13,293 |
|
| 117,995 16,589 134,583 176,392 |
|
| Institutions Individuals 2025 2024 £ £ £ £ - 9,500 9,500 9,500 1,313 3,600 4,913 3,600 - - - 1,584 - 300 300 1,175 500 2,700 3,200 5,034 2,400 - 2,400 2,400 500 - 500 - - - - 180 - - - 2,340 1,000 - 1,000 - 1,313 - 1,313 - 1,500 - 1,500 - 1,341 5,090 6,431 6,269 |
|
| 9,866 21,190 31,056 32,083 |
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ROCK BAPTIST CHURCH NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
4 Staff and trustees
During the year the charity had one part-time employee and one full-time employee (2024: one part-time employee and two full-time employees). Its activities are generally carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The staff costs in note 3 include amounts relating to the employed minister of the church who is also a trustee (Michael Partridge) paid in his capacity as staff and not as trustees, as permitted by the governing document.
Included within staff costs are pension costs in respect of defined contribution pension schemes.
No other remuneration was paid to any trustee during the year nor to any person connected to them.
5 Funds
| Restricted Funds The restricted funds represent amounts received for specific purposes. |
Balance at Receipts Payments Transfers Balance at 31.08.24 in the year 31.08.25 £ £ £ £ £ (2,943) 6,440 (7,313) - (3,817) 2,961 5,549 (9,276) (766) (1,386) 38 - 1,348 - - - - - - Movements in the year across all funds are as follows: |
|---|---|
| Mission Trips and events |
|
| Property rental Assistant Minister General Funds TOTAL FUNDS |
|
| (1,369) 12,027 (16,589) 1,348 (4,584) |
|
| 128,546 156,336 (117,995) (1,348) 165,540 |
|
| 127,177 168,364 (134,583) - 160,957 |
The mission fund has a small deficit at year-end which has been remedied by subsequent receipts after year-end. The Trips and events Fund holds deposits for the Church weekend away received in 2023/24 and spent in 2024/25 as well as other events. The property rental fund comprised donations towards residential accommodation for the assistant minister and was cleared in the year as no longer active. The assistant minister's fund are funds received towards the payment of the assistant minister's salary.
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