RKPORT OF THE DIRECTORS AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
RISING BROOK BAPTIST CHURCH
CONTENTS OF THE FINANCIAL.STATFMKNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Pages
Report of the Trustees
Independent Accountant Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Stalements
6-12

IUSING BROOK BAvfIsT CHURCH
Report of the Trustees for the Year Ended 31 December 2023
The Trustees are pleased to present their annual directors, report with the financial statements
of the charity for the yeai. ending 31 December 2023 which are also prepared to meet the
requirements for a directors, report and accounts for Companies Act purposes.
The financial statements comply with the C￿ltIeS Act 2011. the Companies Act 2006, the
Memorandum and Articles of Association, and Accounting Reporting by Chai'ities: Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with
Financial Reporting Standard 102 "The Financial Reporting Standards applicable in the UK
and Republic of Ireland" including the provisions of Section l A "Small Entities"
Introduction and Objects
Rlsing Brook Baptist Church is a company limited by guarantee, without a share capital and is
governed by the directors, subject to the requirements of chai'ity law.
The principal object of the Church is to promote the advancement of Christian faith.
Reference and administrative details
Charity number:
Conipany number,,
Registeird Office:
Our advisers
Accountants
1136190
07122684
Rising Brook Baptist Church, Burton Square, stsfford, STI 7 9LT
Wynniatt-Husey Limited
The Old Coach Hous¢, Horse Fair,
Rugeley, Staffordshire, WS15 2EL
Market Square, Stafford, STI 6 2JL
Bankers
Lloyds Bank PIC
Trustee8' responsibilities in relation to the financial 8tatements
The directors of the charitable coinpany (the charity) are it5 truste¢s for the purpose of charity
law. The trustees and officers serving during the year and since the year end were as follows:
Mrs M A Stephenson
Mrs D E Corson
Mrs S Phillips
Mr A W Pressdee (Resigned 1510512024)
Mrs C A Almond
Mr S Eyton-Jon¢s (Resigned 3110512023)
Mrs C A Summers
Mr A Yendole {Appointed 1010512023)
Mr DJ Moorc (Appointed 2110512024)
Mr JD Marshall (Appointed 2110512024)
Organisation
The Directors detem]in¢ the general management policy of the Church under the guidelines
laid down by the Baptist Union Cotporalion Limited. The day to day management is
delegated to the Leadership Team. There have been no material changes in the policy since
the last i-eport,
Related parties and co-operation with other organisations
None of our Irustees receive remuneration or benefits in kind from their work with the charity
othej" that the Ministers,

RISING BROOK BAPTIST CHURCH
Report of the Trustees for the Year Ended 31 December 2023 continued
Trustees, responsibilities in relation to the finaneial statements
The charity trustees (who are also the directors of the Rising Brook Baptist Church for the
purpose of company law) are responsible for piEparing a trustees, annual report and financial
statements in accordance with applicable law and United Kingdom Accountllig Standards
(United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity ti'ustees to prepare fjnancial statements for each yeai, which
give a ti'ue and fair view of the statc of affairs of the charitable coinpany at the end of ihe
financial year and of Ilie incoming resoui'ces and application of resources, including the
income and expenditure of the charitable company for the period ending on that date. In
preparing the financial statements, the trustees are I'equtred to:
Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent.
State whether applicable UK accounting standards have been followed, subject to any
material departures disclosed and explained in the financial slatements.
Prepare the financial statements on Ihe going concern basis unless il is inappropriate
to resume that the charity will continue iii business.
The tiustees ar¢ responsible for keeping proper accounting records that disclose with
i'easonable accuracy at any time the financial position of the charity and to enable them to
ensure tl)at the financials statements comply with the Charities Act 201 l and part 15 ofthe
Coinpanies Act 2006. They are also responsible for safeguarding the assets of the charity and
hence taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Review
The Church's funds are retained in order to finance both its activities and the maintenanc¢ and
enhanceinents of tlie Church buildings. The Directors confirn] that any major risks to watch
the Church is exposed have been reviewed and procedures have been established to mitigate
those risks.
Approved by the Church on .
. and signed on ils behalf by:
Mrs S Phillips
Director
Mrs C A Summers
Director

RISING BROOK BAPTIST CHURCH
Independent Examiner's report to the Trustees of
Rising Brook Baptist Church Charitable Company
I rcpoit on the accounts of the company for the year ended 31 December 2023. which are set
outon pages2 to I l.
Respective responsibilities of trustees and examiner
The Trustees (who are also th¢ directors of the company for the purpose of company law) are
responsible for the preparation of the accouiits. The charity's trustees consider that an audit is
not required under section 144(2) ofthe Charities Act 2011 (the 20 I l Act) and that and
independent examination is ne¢ded.
Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies
Act 2006 and is eligible for independent examination, it is my responsibility to:
Examine the accounts under section 145 of the 2011 Act.
To follow the procedures laid dowj) in the General Directions give by the Charity
Commission under section 145(5)(b) if the 2011 Act. and
To state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was can'ied out in accordance with the Geiieral Directions given by the
Charity Commission. An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It also includes
onsideration of any unusual items or disclosures in the accounts, and the seeking of
explanations foiin you as trustees concerning any such matters. The procedures undertaken do
not provide all the evidence that would be required in an audit and, consequently, no opinion
is given as to whether thc accounts present a 'true and fair view, and the report is limited to
Ihose niatters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
Accounting records have not been kept in acxordance with section 386 of the
Companies Act 2006:
The accounts do not accord with such records:
Where accounts prepared on an accrual's basis, whether they fail to comply with
relevant accounting requiremcnts under section 396 of the Companies Act 2006, or
are not consistent with the Charities SORP (FRS 102)
Any matter which the examiners believe should be drawn to the attention of the
reader to gain a proper understanding of the accounts.
Mr T D Mayne
For and behalf of Wynniatt-Husey Limited
Chartered Accountants & Statutoiy Auditor
The Old Coach House
Horse Fair
Rugeley
Staffordshire
WS15 2EL
Date..

RISING BROOK BAFTIST CHURCH
Stydtement of Financial Activities
For the year ended 31 December 2023
Notes
Unrestricted
Funds
2023
Unreslricted
Funds
2022
Incoming Resources
Giving Gift Aid
Sundiy Income
Café & Catering Income
Room Booking Income
Other Event Income
Community Oulirach
CYF Income
Grant Income
Library Income
Government Grants
Project Income
Leadership School
Thank Offering
Work Done for Others
Discipleship Income
490,172
7,745
55,003
50,823
1,240
12,118
9.802
83,482
475,939
6,976
52,257
45,215
2,000
4,247
7,102
41,808
11.981
17.713
11.707
63,251
29,125
18,665
28,036
31,200
14,961
Total Incoming Resources
833 133
739 435
Total Direct ChArilable Expenditure
860 916
817 996
Net Incoming l{Outgoing) Resources
Before Transfer
(27,783)
(78,561)
Transfer between funds
41.554
62,137
Net Income Resoiirces Before
Exceptional Income
13,771
(16,424)
Net Movements in Funds
Fund balances brought forward
88,120
104,544
Funds Balances Carried Forward

IUSING BROOK BAPTIST CHURCH
Balance Sheet
As at 31 December 2023
Notes
Unrestricted
Funds
2023
Unrestricled
Fllnds
2022
Fixed Assets
Tangible assets
Current Assets
Debtors
Cash at bank and in hand
30,668
109 733
140401
54,310
170265
224 575
Creditors: amounts falling du¢ within one year
31,258
37,859
Net Current Asseisl(Liabilities)
109.143
186,716
Total Assets
109 143
Represented By:
Members fees
190
190
Unrestricted funds
Designated funds
101,891
88,120
108953
186 526
The chai'itable company is entitled to exemption from audit under Section 477 of the
Companies Act 2006 for th¢ year ended 31 December 2023.
The memb¢rs have not required the charitable company to obtain an audit of its financial
statements for the year ended 31 December 2023 in accordance with Section 476 of the
Companies Act 2006.
The directors acknowledge their responsibilities for:
a) ensuring that the charitablc company keeps accounting records which comply with
Section 386 and 387 of the Companies Act 2006 and.
b) pi'eparing financial statemenls which give a true and fair vicw of the State of affairs of
the charitable company as at the end of each financial year and of its profits or loss
for each fiiiancial year in accordance with the requirements of Section 394 and 395
and which otherwise comply with th¢ requirements of the Companies Act 2006
relating to financial statements, so far as applicable to Ihe charitable company.
The financial statements have been prcpar¢d in accordance with the provisions of Part 15 of
the Companies Act 2006 rclaling to small companies.
The financial statctllents were approved by the Board of DiJrctOTS on .
signed by:
. and were
Mrs C A Summers- Director .
Mrs S Phillips- Director.....

RISING BROOK BAPTIST CHURCH
Notes to Financial Statements
For the year ended 31 December 2023
l) Accounling Polieies
The principal accounting policies adopted, judgements and key sources of estimation
uncertainty in the preparation of the financial statements are as follows:
Basis of Aceounling
The financial statements have been prepared sn accordance witl) Accounting and Reporting by
Charities: Statement of Recommcnded Practice Applicable to charities preparing their
accounts in accordance with Financial Reporting Standard 102 (Charities SOKP (FRS 102)
"The Financial Standard applicable in the UK and Republic of Ireland including the
provisions of Section l A "Small Entities" and the Companies Act 2006.
Rising Brook Baptist Church meets the definition of a public benefit entiy under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless
otherwise stated in the relevant accounting policy nolc(s).
Tangible Fixed Assets And Depreciation
Tangible fixed assets are stated at cost or valuation less depreciation.
Depreciation is provided at rat¢s Calculated to write off the costs of tixed assets, less th¢ir
estimated residual, over their expected useful lives on the following bases:.
Fittings and furniture
straight line b&sis
Expenditure
All expeiiditure is accounted for gross, and when incu￿ed. Those expenses which are
attributable to two or more expense headings are apportioned between those headings on an
appropriat¢ basis. Donations made are included in the year in which they are paid.
Income and Donations
Donations and bequests are accounted for when received by the Church. Other income is
accounted for on an accruals basis as far as it is prudent lo do so. Income includes tax
received and recoverable.
Monies collected for and paid over to other churches and charities are not included in the
Statement of Financial Activities.
DonatAon of Assets
Gifts of tangible assets are included in these accounts at an estimate valuation which
approximates to cost. Donations are included in the income and expenditure account as such,
and in the balance sheet under appropriate headings.
Fund Accounting
All monies received air for the general running of the church and no specific restriction is
given by the donor. The managing trustees have transferred all retained funds to unrestricted
reserves.

RISING BROOK BAYfIsT CHURCH
Notes to Financial Staternents
For the year ended 31 December 2023 continued
2) Net Incoming Resources for the year
This is stated after charging:
2023
2022
Depieciation
411
Minister's salaries
157,092
172,404
Administration staff salaries
312,884
293,728
Staff pensions
11,063
11,291
Accountancy fees
3.150
3.000
3) T Axation Status
The charity is exempt from tax on income and gains falling within section 505 of the Taxes
Act 1988 or section 252 of ihe Taxation of Chargeable Gain Act 1992 to the extent that these
are applied to its charitable objects.

IUSING BROOK BAPTIST CHURCH
Notes to Financial Statements
For the year ended 31 December 2023 continued
4) Tangible Fixed Assets
Planl &
Machinery
RBH(C&C)
Ltd
Fittings &
Furniture
Totsl
Cost or v&luation
At l January 2023
Additioiis
Disposals
938
136,410
137,348
At 31 December 2023
938
136410
137 348
Deprecialion
At l January 2023
Eliminated on disposals
Charge for the year
938
136,410
136,937
At 3 l December 2023
938
137 348
Net Book Value
At 31 December 2023
At 31 December 2022

IUSING BROOK BAPTIST CHURCH
Notes to Financial Statements
For the year ended 31 December 2023 continued
S) Debtors
2023
2022
Debtors
Income tax recoverable
DFN Transactions
Prepayments
6,992
8,993
6,463
2,003
9,484
3,046
6) Creditors
2023
2022
Accruals
Creditors (Rising Brook Hosp (C+C) Ltd)
Credit Card
PAYE
15,923
2,100
5,564
20,120
2,100
7,082
7) Designated Funds
2023
2022
Building Fund
Gambia Projects
Youth Projccts
Other Overseas Projects
Local Projects
Other (Held on Behalf of Others)
{18,548)
8,536
178
4,343
11,575
978
39,533
9,130
1,700
6,753
40,017
8) Reserves
Totals
Unre$lrict¢d
Funds
Designated
Fund$
RBH(C&C)
Lld
Members
Fees
Al l January 2023
Surplus/(Deficit) for
the year
186,716
103,207
98,406
(15,087)
190
(27,783)
(15,6S2)
(10,567)
Designated Fund
MovementlÉrgnsfers
Betiveen funds
(49,790)
41,554
(91,344)
At 31 December 2023
109,143
129,109
7,062
(27,218)
190

RISING BROOK BAPTIST CHURCH
For the year ended 31 Deeember 21123 continued
9) Capital Commitments
At 31 December 2023 there were no capital commitments for which contracts had been
placed or amounts authorised by the Directors.
10} Employee Number and Costs
2023
2022
Ministers & Directors
Support & Administration
10
19
22
No ¢mploy¢¢ earned £40,000 p.a. or more.
Aggregate amounts paid in respect of:
2023
2022
Wagcs
Social Security costs
Pension costs
469,976
27,806
11,063
466,132
28,707
11,291
No Director has received remuneration or benefits in kind from the Church during the year
othei. thali the Ministers.
10

RISING BROOK BAPTIST CEtURCH
Detailed Income Expenditure Account
For the year ended 31 December 2023
2023
2022
Incoming Resources
Giving- Regular
Giving- Loose Bag
Giving- One-offs £l,OOO+
Giving Gift Aid
Sundry Income
Café & catei.ing Income
Room Booking Income
Other Event Income
Community Outreach
CYF Income
Grant Income
Governmeni Grants
Library Income
Project Income
Leadership School
Discipleship Incoin¢
Work Done for Uthers
Thank Offering
341,641
6,257
43,934
98,340
7,745
55,003
50,823
1,240
12,118
9,802
83,482
323,804
4,458
59,001
88,677
6,977
52,257
45,214
2000
4,247
7,102
41,808
11,981
11,707
17,713
18,665
29,125
14,961
31.200
833 133
739 435
Resources F.xpended
Sdl¢iries & Wages
Ministers & Staff TrainAng
Minister & Staff Expenses
Sunday Services
Online Church
Evetits
Community Outreach
CYF Expenditure
Pastoral Car¢
Disciplcship & Clusters
Local & Global Mission
Hospitality
Centre Ministry
Marketing & Communications
IT Costs
Subsci'iptions
Professional Fees
Rent & Rates
Utilities
Facilities Maintenance & Cleaning
Minibus
Photocopier, Stationary Etc
Telephone & Wifi
Library
508,845
5,837
3,453
2,952
4,345
2,460
11,067
6,919
440
15,250
56,955
6.683
3,299
5,948
3,637
5,683
12,764
4,230
83,392
34,187
1,701
13,443
4.186
506,130
3,166
5,973
2,666
5,138
5,494
3,482
5,581
692
12,095
81,651
6,723
580
5,716
8,351
3,724
12,400
7,493
39,335
42,699
1,494
21,241
3,454
11

RISING BROOK BAPTIST CHURCH
Detailed Income Expenditure Account Continued
For the year ended 31 December 2023
2023
2022
Safeguai'ding
Grant Expenditure
Leadership School
Thank Offering Expenditure
Project Expenditure
Café & Catering Non-staff Costs
Conferencing Non-staff Costs
Miscellaneous
Depreciation
1,516
1,549
22,568
1,707
34,814
2,471
164
8,532
640
19,040
2,382
164
411
817996
860 9I6
Net expenses ovei. receipts to be carried forward
This page does not fonn part of the statutory financial statem¢nts.
12