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2025-12-31-accounts

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

Annual Report and Financial Statements for the Year Ending 31 December 2025

CONTENTS

CONTENTS
Page

Company Information
2
Report of Directors / Trustees
3 - 6
Statement of Financial Activity
7 & 8
Balance Sheet
9
Statements by Directors / Trustees
10
Notes to the Financial Statements
11 - 15
2
3 - 6

The following do not form part of the statutory financial statements:

Accountant's External Scrutiny Report 16 & 17
Appendices: A: General Fund 19 - 22
B: Mission Fund 23 & 24
C: Property Fund 25

1

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

Poulner Baptist Chapel
A Charitable Company
Limited by Guarantee		 Poulner Baptist Chapel
A Charitable Company
Limited by Guarantee
COMPANY and CHARITY INFORMATION
FOR THE YEAR ENDED 31 December 2025
DIRECTORS/TRUSTEES:
Adam Skirton Ben Williams
Andrew Clarke Owen Griffith (appointed February 2026)
Susan Baker Ian Turner (term of office ended February 2026)
Dennis Meech
SECRETARY: Andrew Clarke
REGISTERED OFFICE: Linford Road, Hangersley
Ringwood, Hampshire BH24 3HZ
COMPANY REGISTERED NUMBER
07448613
REGISTERED CHARITY NUMBER
1139509
ACCOUNTANTS: Kimball Smith Limited
Brewery House
High Street, Twyford
Winchester, Hampshire SO21 1RG

2

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

REPORT OF THE DIRECTORS / TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

The Directors/Trustees present their report with the financial statements of the company for the year ended 31 December 2025.

Principal Activities

We continue to have a full programme of activities- some of which are livestreamed - either online via Church Online, YouTube, Zoom and other platforms. The principal activities of the charitable company during the 2025 were:

Achievement and Performance

We continue to welcome a diverse congregation to our events, with specific events for families, ladies, older folk, children and youth. Numbers have continued to improve and we are now enjoying increasing numbers most Sundays.

We held three formal Members’ Meetings which kept Members informed of major matters – such as proposals for family friendly outreach events, overseas mission trips, and financial pressures. A weekly Bulletin is also produced with up-to-date information about forthcoming events etc. as well as using social media (Facebook) to keep our community and church goers informed.

Currently there are six employees - the Senior Pastor, the Administrator, the Caretaker / Facilities Manager (part-time) the Youth and Children’s Worker, a part-time (three days per week) Pastor-in-Training as part of our support for one of our Members while studying at Moorlands College – who also supports the technical aspects of our ministry. There is also one part time (one day per week) Online Church Support Worker who looks after media content, preparing material for livestreamed events etc.

3

Numbers fluctuate for activities for children and young people – both during the week and the various groups on Sundays as we share the good news of Jesus with the children. The parent/carer and toddler group (Pop up ‘n Play) is proving very popular. We have also held a number of “Family Fun Days” which have proved worthwhile.

Our ‘Family Time’ events which are held on a monthly basis have proved very popular and are increasing in numbers with local families, the majority of which are from outside of the church family. It has been great to see the progression from attendance at the toddler group to these family activity events.

‘Food for Thought’ - which is a short service followed by a lunch - has met throughout the year. Numbers remain stable (but there is room for more) but those that do come along enjoyed a brief message from the Bible as well as a two-course lunch and a quiz or something similar. We have been blessed by performances by the local Poulner Junior School choir. We have recently started holding services in some of our local care homes.

For those who are available during the working day the Step Out walking group provides an opportunity for a gentle stroll through our beautiful countryside – and also a chance to chat and share a thought or two.

The Mission Group continues to deal with our mission focus – both at home and overseas – with particular emphasis on those individuals and Mission organisations that, as a church, we provide significant support (see also Appendix B). We continue to “meet” with our overseas mission partners via Zoom - and they have been able to benefit from our online services. From time to time our overseas mission partners have been able to visit us in person. We also supported the annual Shoebox appeal at Christmas. A team visited one of our mission partners in Zimbabwe during the year to see and support the work they are doing.

The Trustees have updated a few of its policies during the year, including those relating to safeguarding and operational matters. We are committed to complying with the regulations that apply to us as a Charitable Company – including health and safety, food hygiene, safeguarding etc.

We worked together with other local churches on various events (including at Christmas and at Easter) and – in cooperation with the local Council - supported some community events. As in previous years, we have provided Easter and Christmas food bags for needy families. Alongside the charity STARF we hosted a Christmas party for some of their most vulnerable/needy children. For some this was the first party they had ever been to. We have also worked with Love Ukraine (Ringwood) in supporting refugees from the war in Ukraine and those working for charities over there.

The Leadership Team (which includes the Trustees) wish to express their thanks to the staff, the team of volunteers (over 100) that make what happens happen, the Members for their support, those that attend the various events, those who give sacrificially to provide the financial resources needed – but most of all to God Himself, without Whom nothing worthwhile would have happened.

4

Financial Position

The Directors / Trustees have reviewed the financial position on the three revenue funds (further details are in the Financial Statements and the Appendices of this report) and note the following:

General Fund: As can be seen from Appendix A the performance on the unrestricted element of the General Fund in 2025 resulted in a deficit of £5,933. Trustees are encouraging Members and other givers to review their level of financial support.

Mission Fund: This Fund deals with the church’s support for overseas and home mission. Taking one year with another it spends according to its income and the small surplus at the end of 2025 will be used to support relevant mission activity in future years. Further details are in Appendix B.

Property Fund: This fund was established in 2015 to cover the costs of any major property and equipment related issues. Spending from this fund needs the specific approval of Directors / Trustees. Thanks to a legacy we were able to deal with some of the major works to the premises – see Appendix C for details.

DIRECTORS

The directors, who are also trustees, shown below have held office during the period 1 January 2025 to the date of this report

Adam Skirton Ben Williams Andrew Clarke Owen Griffith (appointed February 2026) Susan Baker Ian Turner (term of office ended February 2026) Dennis Meech

LIMITED BY GUARANTEE

The company is limited by guarantee and the members have a liability of a maximum of £10 per member if the charity should be wound up whilst he or she is a member, for the payment of charity's debts and liabilities.

This report has been prepared in accordance with the special provisions of the Companies Acts relating to small companies.

RISK MANAGEMENT STATEMENT

The Directors / Trustees acknowledge their responsibility to identify, assess and manage risks. There is a risk management policy (reviewed and updated in 2025) which sets out the process for identifying risks. All major risks are assessed on an event basis for one-off events and reviewed at least annually for the routine activities.

5

PUBLIC BENEFIT STATEMENT

The charity’s objects for the public benefit are to advance the Christian Faith in accordance with the statement of faith in Ringwood, Hampshire and in such other parts of the world as the Trustees may from time to time think fit and to fulfil such other purposes as are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Charity.

The Church rules include: “The Church shall be committed to worldwide missionary enterprise and a percentage (normally 20%) of its general income shall be allocated to the support of mission activity in the UK and overseas”. The accepted split between the Mission Group’s responsibility and “local evangelism” is 17% and 3% respectively - based on actual unrestricted income (including Gift Aid) in the previous year. So - based on estimated relevant income in 2024 (£208,000)the amount designated for the Mission Group in 2025 was £35,400 (see paragraph 4 below and Appendix B) and for “local evangelism” £5,530. Taking the cost from the various expenditure heads (catering, books etc, service expenses, local evangelism etc) events such as the Alpha and Alive courses, family outreach events etc the total comes to just over £6,390– very slightly over target. It is also worth noting that over £17,000 was spent on family events, holiday clubs and other outreach events funded from the Christmas offering in 2024.

Specific grants to relieve individual hardship are considered by the pastors and elders as and when the need arises. We have done quite a few referrals to Foodbank over the course of the year for various struggling families in the community who are known to the church and who trust us to refer them. We also support local charities Acts 4 Sharing and Stronger Together in Ringwood and Fordingbridge (STARF) in providing goods and services for the most vulnerable in our community.

ON BEHALF OF THE DIRECTORS / TRUSTEES:

Director / Trustee Date: 24 August 2026

6

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

Statement of Financial Activity - Year to 31 December 2025 Statement of Financial Activity - Year to 31 December 2025 Statement of Financial Activity - Year to 31 December 2025 Statement of Financial Activity - Year to 31 December 2025 Statement of Financial Activity - Year to 31 December 2025 Statement of Financial Activity - Year to 31 December 2025 Statement of Financial Activity - Year to 31 December 2025 A detailed breakdown
of the figures for 2024
is shown on the next
page.
Incoming Resources
Incoming resources from generated funds
Voluntary income
Activities for generating funds
Investment income
Incoming resources from charitable activities
Total incoming resources:
Resources Used
Costs of generating funds
Costs of generating voluntary income
Charitable activities
Governance costs
Total resources used:
Net incoming/outgoing resources:
There were no other recognised gains or losses
Net movement in funds:
Total Funds Brought Forward:
Total Funds Carried Forward:
Represented by:
Revenue Funds
General Fund
Mission Fund
Property Fund
Total Revenue Funds:
Capital Fund
Total All Funds		 Total Funds
£
401,216
12,248
979
2,938
417,381
215
407,608
3,706
411,529
5,852
5,852
65,218
71,070
65,046
3,676
2,348
71,070
71,070		 Total All
Funds
£
401,216
12,248
979
2,938
417,381
215
472,608
3,706
476,529
(59,148)
(59,148)
780,218
721,070
65,046
3,676
2,348
71,070
650,000
721,070
Revenue Funds
Notes Unrestricted
Funds		 Designated
Funds		 Restricted
Funds		 Total Funds Capital Fund Total All
Funds		 Total Funds 2024
1
2
3
4
5
6
7
Appendix A
Appendix B
Appendix C
8		 £
185,042
12,248
979
2,938
201,207
215
203,219
3,706
207,140
(5,933)
(5,933)
23,596		 £
50,400
50,400
48,094
48,094
2,306
2,306
12,962		 £
165,774
165,774
156,295
156,295
9,479
9,479
28,660		 £
401,216
12,248
979
2,938
417,381
215
407,608
3,706
411,529
5,852
5,852
65,218		 £
0
65,000
65,000
(65,000)
(65,000)
715,000		 £
401,216
12,248
979
2,938
417,381
215
472,608
3,706
476,529
(59,148)
(59,148)
780,218		 £
379,611
12,685
1,034
3,908
397,238
382
492,961
2,373
495,716
(98,478)
(98,478)
878,696
17,663 15,268 38,139 71,070 650,000 721,070 780,218
17,663 11,308
1,612
2,348		 36,075
2,064
0		 65,046
3,676
2,348		 650,000 65,046
3,676
2,348		 64,651
324
243
17,663 15,268 38,139 71,070 71,070
650,000		 65,218
715,000
17,663 15,268 38,139 71,070 650,000 721,070 780,218

7

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

Previous Year’s Comparative Figures

Previous Year’s Comparative Figures Previous Year’s Comparative Figures Previous Year’s Comparative Figures Previous Year’s Comparative Figures Previous Year’s Comparative Figures Previous Year’s Comparative Figures Previous Year’s Comparative Figures

Statement of Financial Activity - Year to 31 December 2024
Incoming Resources
Incoming resources from generated funds
Voluntary income
Activities for generating funds
Investment income
Incoming resources from charitable activities
Total incoming resources:
Resources Used
Costs of generating funds
Costs of generating voluntary income
Charitable activities
Governance costs
Total resources used:
Net incoming/outgoing resources:
There were no other recognised gains or losses
Net movement in funds:
Total Funds Brought Forward:
Total Funds Carried Forward:
Represented by:
Revenue Funds
General Fund
Mission Fund
Property Fund
Total Revenue Funds:
Capital Fund
Total All Funds		 Total Funds
£
379,611
12,685
1,034
3,908
397,238
382
427,960
2,373
430,715
(33,477)
(33,477)
98,696
65,219
64,652
324
243
65,219
65,219		 Total All
Funds
£
379,611
12,685
1,034
3,908
397,238
382
492,960
2,373
495,715
(98,477)
(98,477)
878,696
780,219
64,652
324
243
65,219
715,000
780,219
Revenue Funds
Notes Unrestricted
Funds		 Designated
Funds		 Restricted
Funds		 Total Funds Capital Fund Total All
Funds		 Total Funds 2023
1
2
3
4
5
6
7
Appendix A
Appendix B
Appendix C
8		 £
185,512
12,685
1,034
3,908
203,139
382
200,109
2,373
202,864
275
275
23,322		 £
37,896
37,896
31,560
31,560
6,336
6,336
6,626		 £
156,203
156,203
196,291
196,291
(40,088)
(40,088)
68,748		 £
379,611
12,685
1,034
3,908
397,238
382
427,960
2,373
430,715
(33,477)
(33,477)
98,696		 £
0
65,000
65,000
(65,000)
(65,000)
780,000		 £
379,611
12,685
1,034
3,908
397,238
382
492,960
2,373
495,715
(98,477)
(98,477)
878,696		 £
370,701
13,197
872
2,980
387,750
1,188
439,501
3,618
444,307
(56,557)
(56,557)
935,253
23,597 12,962 28,660 65,219 715,000 780,219 878,696
23,597 12,500
219
243		 28,555
105
0		 64,652
324
243		 715,000 64,652
324
243		 104,570
459
(6,333)
23,597 12,962 28,660 65,219 65,219
715,000		 98,696
780,000
23,597 12,962 28,660 65,219 715,000 780,219 878,696

8

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

Balance Sheet as at 31 December 2025

----- Start of picture text -----
As at 31
December
2024
Notes £ £ £ £
Fixed Assets 12 650,010 715,010
Current Assets:
Debtors 13 13,594 22,030
Cash at Bank and in Hand 14 62,429 50,813
76,023 72,843
Liabilities:
Creditors falling due within one year 15 4,963 7,635
71,060 65,208
Total Assets less Current Liabilities: 721,070 780,218
Total Net Assets less Liabilities: 721,070 780,218
Represented by:
Revenue Funds:
General Fund Appendix A 65,046 64,651
Mission Fund Appendix B 3,676 324
Property Fund Appendix C 2,348 243
71,070 65,218
Capital Fund 12 650,000 715,000
Total Funds: 721,070 780,218
----- End of picture text -----

The notes on pages 11 to 15 form part of these financial statements

9

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

STATEMENT BY DIRECTORS / TRUSTEES

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors who are also trustees acknowledge their responsibilities for:

(a) ensuring the company keeps accounting records which comply with the Companies Acts and

(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of the Companies Acts relating to financial statements, so far as applicable to the company.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with other relevant regulations.

The financial statements were approved by the Directors / Trustees on #### and were signed on their behalf by a Trustee and the Treasurer.

We confirm that as directors and trustees we have met our duty in accordance with the Companies Acts to:

Director (Treasurer) 24 August 2026

10

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (effective January 2016).

Tangible fixed assets

Depreciation is provided at appropriate annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter. See also note 12 below.

Pension costs and other post-retirement benefits

The Company complies with the requirements of the Workplace Pension Regulations but does not operate a pension scheme of its own – contributions from employees and the Company are paid into approved pension funds.

Going Concern

The accounts have been prepared on a going concern basis on the assumptions that the charity will continue to receive financial support from various sources as and when required.

Reserves:

The Directors/Trustees believe that the Charitable Company should hold sufficient balances on its general account to allow it to continue operating even if there was a significant reduction in the level of giving.

The Directors/Trustees believe that the minimum level of these balances should be the equivalent of three months' operating costs on general (not specifically funded) activity calculated and reviewed annually. On the basis of expectations for expenditure for 2026 this will be in the order of £60,000. The balance on unrestricted and designated funds at the beginning of 2026 was £33,930 – depleted in 2024 and 2025 because of reduced giving. The Directors/Trustees expect to increase the level of reserves during 2026.

11

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS

1. Voluntary Income:

This includes sums recovered under Gift Aid arrangements.

2. Activities for generating funds:

This relates to payments for the use of the premises by outside bodies and to sales of books etc.

3. Incoming resources from charitable activities:

The total includes income from miscellaneous donations and recharges.

4. Costs of generating voluntary income:

This relates to money spent on publicity.

5.

Charitable activities:

PBC spends the money it receives in meeting its Objects as defined in its Constitution. Further analysis of spending can be found in the Appendices.

6. Governance costs:

These are costs relating to legal and accounting costs and are made up as shown. The figure for Copyright etc fees includes those associated with live streaming services – and only a part year was billed in 2024 due to changes in CCLI’s charging arrangements. The increase in the cost of the accounts’ inspection is due to new and more onerous requirements of the Charity Commission.

Audit and legal fees
DBS checks
Accounts inspection
Copyright etc fees (songs etc)
Other		 £
379
1,280
1,586
461		 2024 (£)
419
888
373
693
3,706 2,373

12

7. Total Funds Carried Forward:

The general funds carried forward as at 31 December 2025 are £65,046 of which £17,663 is unrestricted and £47,383 is designated / restricted. See Appendix A for further details.

8. Capital Fund:

The balance of the Fund is £650,000 and represents the written down value of the Freehold Building (see also note 12 below).

9. Taxation:

No liability to UK corporation tax arose on ordinary activities for the year ended 31 December 2025 as this is a registered charity.

10. Transactions with Directors:

One of the Directors / Trustees (Adam Skirton) is employed by the Charity under terms approved by the Charity Commission and he received emoluments (including employer’s oncosts) of less than £60,000 (2024: less than £60,000). No sums were paid to other Directors / Trustees for their work as a Director / Trustee.

The Company complies with the requirements of the Workplace Pension Regulations but does not operate a pension scheme of its own – contributions from employees and the Charity are paid into approved pension funds.

11. Ultimate controlling party:

The charitable company is under the control of its members and no one member has sufficient voting rights to control it. In accordance with Sections 790M & 790ZA of the Companies Act 2006, Adam Skirton (Director / Trustee and Senior Pastor) has been designated as the Person with Significant Control.

13

12. Fixed Assets:

The freehold of the building is held by Church Growth Trust, who have agreed that the asset value should be shown in PBC’s accounts. It has been agreed with them (and the Company’s Independent Accounts Examiner) that the asset value should be written down over 20 years from 2015 at £65,000 per annum. This depreciation is shown in the Capital Fund (see also note 8 above).

Assets 2025 Freehold
Property		 Digital sound
desk		 Live-
streaming etc
equipment
Total
Cost
As at 1 January 2025
Additions
Disposals
As at 31 December 2025
Depreciation
As at 1 January 2025
Charged in year
On disposal
Met from gifts/donations
Met from General Fund
As at 31 December 2025
Net Book Value
As at 31 December 2025
As at 31 December 2024		 £
1,296,277		 £
4,323		 £
31,027		 £
1,331,627
0
0
1,296,277 4,323 31,027 1,331,627
581,277
65,000		 4,318 31,022 616,617
65,000
0
0
0
646,277 4,318 31,022 681,617
650,000
715,000		 5
5		 5
5		 650,010
715,010

14

13. Debtors:

Debtors are made up as shown:

All amounts due have been received by the date of this report.

The payment in advance – Babble - relates to a termination payment to Babble Cloud Limited in respect of discontinued telephone services. It will be charged to the General Fund over four years (the remaining life of the contract).

----- Start of picture text -----
£ 2024 (£)
HMRC - Gift Aid 4,145 5,392
Payment in advance - Babble 4,200 5,600
Payments in advance - other 4,346 4,238
Gifts for 2025 received in 2026 903 6,800
13,594 22,030
----- End of picture text -----

14. Bank and cash balances:

These are made up as shown.

CAF Current Account
CAF Deposit Account
Lloyds Current
Kingdom Bank deposit
Cash		 £
15,517
30,067
2,556
14,249
40		 2024 (£)
21,342
14,866
425
14,140
40
62,429 50,813

15. Creditors:

Those falling due within one year are made up as shown.

All amounts due have been paid by the date of this report.

Special Mission Gifts
Gas and electricity
Other		 £
2,255
1,185
1,523		 2024 (£)
1,881
3,252
2,502
4,963 7,635

15

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

Independent Examiner's Report to the trustees/directors of the charitable company f or the year ended 31 December 2025

Report of the Independent Examiner to the trustees/directors on the accounts of the Charitable Company

I report on the financial statements of the Charitable Company (Charity) which have been prepared in accordance with the Charities Act 2011 and Section 1A of Financial Reporting Standard 102 effective April 2008, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, under the historical cost convention and the accounting policies set out in these accounts.

Respective responsibilities of trustees/directors and examiner

As described in these accounts the Charity's trustees/directors are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to:

Basis of opinion and scope of work undertaken

I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees/directors concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities’ legislation and that the financial statements comply with the Statement of Recommended Practice issued by the Charity Commissioners for England & Wales, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

16

The procedures undertaken do not provide all the evidence that would be required in an audit and information supplied by the trustees/directors in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report, I obtained assurances from the trustees/directors of all material matters.

Independent Examiner's Statement, report, and opinion

Subject to the limitations upon the scope of my work as detailed above, in connection with my examination, I can confirm that:

no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements

(i) to keep accounting records in accordance with the Charities Acts and the Companies Acts,

(ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Charities Acts and the Companies Acts.

have not been met; or

to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached.

The date upon which my opinion is expressed is 26 August 2026

Ken Stratton FMAAT Kimball Smith Limited, Brewery House High Street, Twyford Winchester, Hampshire SO21 1RG

17

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

APPENDICES

The appendices provide a more detailed analysis of the income and expenditure on the three revenue accounts of the Charitable Company. They are in a similar format as the draft Financial Statements presented to the Members in March 2026.

They do not form part of the Statutory Financial Statements.

There are three appendices:

Appendix A: Appendix B: Appendix C:

General Fund Mission Fund Property Fund.

18

Appendix A

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

General Fund 2025 General Fund 2025 General Fund 2025 General Fund 2025
Income:
General giving
Associated Gift Aid
less
designated for Mission Group
Available for general use
Interest on bank deposits
Gifts for employee costs
Legacy
Crisis Fund
Christmas Offering 2025
CAP Support (from Christmas Offering 2024)
Family Events (part from Christmas Offering 2024)
Other gifts, donations etc
Total income:
Net Expenditure:
Employees
Premises
Transport
Administration etc
Crisis Fund
"Ministry" and Outreach
Catering etc
Youth, children and families
Audit and legal fees
CAP Support
Payments from legacies
Payments from Christmas offerings (2022 and 2023)
Other Expenses
Total net expenditure:
Net Position [surplus/(deficit)]
Balance brought forward 1 January:
Balance carried forward 31 December:		 Unrestricted Designated
/Restricted		 Total Note 2024
£
181,819
38,423		 £
43,070
5,000
1,597
568
30,456
12,649
3,013		 £
181,819
38,423		 1
2
3
4
5
6
7
8
8
9
4
10
11
12
6
13
14
8
15
8
5
16
17		 £
180,372
36,116
220,242
35,400		 220,242
35,400		 216,488
31,320
184,842
979
200
0		 184,842
979
43,070
5,200
1,597
568
30,456
12,649
3,013		 185,168
1,034
31,178
0
18,605
11,873
4,486
16,136

186,021		 96,353 282,374 268,480
128,857
18,125
0
27,872
0
3,381
2,712
3,238
3,706
4,063		 43,070
0
897
368
15,170
0
0
17,482
0
6,698
2,100
4,241		 171,927
18,125
897
28,240
15,170
3,381
2,712
20,720
3,706
6,698
2,100
8,304		 161,573
16,888
0
23,066
18,119
3,155
4,073
3,069
2,373
3,738
0
53,600
18,745

191,954		 90,026 281,980 308,399
(5,933)
23,596		 6,327
41,055		 394
64,651		 (39,919)
104,570
17,663 47,382 65,045 64,651

The notes are on the next pages.

19

Notes to the General Fund:

  1. General giving is that which has not been designated for or restricted to any particular use.

  2. Gift Aid is claimed from HMRC according to the regulations that apply. Where gifts have been made for specific purposes, any appropriate Gift Aid has been included in that amount (such as Employee costs – see note 4 below).

  3. As agreed by the Trustees, the amount designated for the Mission Group is 17% of the estimated previous year’s unrestricted general giving (see also Appendix B).

  4. Salaries includes employer’s oncosts (including pensions – PBC is fully compliant with the regulations on workplace pensions). Some choose to give specifically to the cost of salaries and the figure here includes the appropriate Gift Aid. The detail of how employee costs are made up is:

----- Start of picture text -----
Employees: £ 2024 (£)
Salaries (inl. Employer's NI, pension etc) 170,953 160,599
Staff travelling and subsistence 974 974
171,927 161,573
less specific gifts 43,070 31,178
128,857 130,395
----- End of picture text -----

  1. One small legacy of £200 and one larger one of £20,000 have been received during the year. Trustees agreed to designate £15,000 to the Property Fund (see Appendix C), retain £5,000 in the unrestricted element of the General Fund for any one-off needs that may apply (£1,000 was used as an immediate response to the fire at the school in Zimbabwe and £1,100 to cover the shortfall in the Christmas offering 2024 set aside for family events, holiday clubs etc – see note 8 below), and use the £200 as part of General Fund unrestricted income.

  2. Gifts are received specifically for the Crisis Fund – which has two elements – PBC’s own fund and funds held on behalf of Love Ukraine (Ringwood) . The balance on the Funds at the end of the year was £1,290 for PBC’s element and £11,308 for Ukraine (see also note 17 below).

  3. Giving to end December for the Christmas 2025 offering was £568. The Fund will remain open until end January 2026and is intended to support the provision of a detached youth work (working with Youth for Christ) and local community events.

  4. The Christmas 2024 Fund was shared between support for a CAP (Christians Against Poverty) Centre in Ringwood and for PBC’s family outreach events. One payment has been made to fund the first element of the CAP Centre manager’s costs (£6,698) leaving a balance available for future costs of £28,244. Family events (including Holiday Clubs) have spent more than the available funds (which include donations from those attending) and there is, at end December, a deficit on that fund of £1,100. See also notes 5 and 17.

Other youth, children and family activities (including Messy Church) are met from the unrestricted element of the General Fund. The details are as follows:

20

----- Start of picture text -----
Youth, Children and Families £ 2024 (£)
Youth and children 3,174 5,818
Family events 1,263 Incl'd above
4,437 5,818
less income from activities 1,199 2,749
3,238 3,069
----- End of picture text -----

  1. This includes regular church activities for which a nominal charge is made – such as Food for Thought, Pop-up ‘n’ Play etc. and other unspecified donations. See also note 17 below

  2. Premises costs are made up as shown below. The majority of the income is from the NHS for the childcare clinics on Wednesdays and Fridays. Included in “maintenance etc” is the costs associated with the work on the grounds (£1,440 - £2,695 in 2024). As predicted and reported previously to Members, energy costs in 2025 were higher than in 2024.

----- Start of picture text -----
Premises: £ 2024 (£)
Maintenance etc 9,441 8,493
Energy, water etc 19,664 18,169
Equipment 1,268 2,911
30,373 29,573
less "use of PBC" income 12,248 12,685
18,125 16,888
----- End of picture text -----

  1. Costs shown here are for minibus hire for travel to and from Satellites (children’s summer camp) agreed by Trustees to be met from the proceeds from the sale of minibus and van in previous years (see note 17 below). There were no such costs in 2024.

  2. Administration costs are made up as below. Included here are costs associated with live streaming equipment and Church Suite. Insurances for 2024 were for a part year only due to changes in billing arrangements by the insurers.

Administration etc.
Books, publications, tracts, leaflets and printing:
Postage, telephones, stationery
Publicity
Insurances
Office equipment and IT
less
sales of books etc		 £
6,275
9,458
215
4,624
7,410		 2024 (£)
4,526
8,900
382
2,885
7,532
27,982
110		 24,225
1,159
27,872 23,066
  1. Expenditure on “Ministry” and Outreach costs – which includes the Christmas town outreach and Christmas food bags - is made up as below. See also Public Benefit Statement on page 6.

21

----- Start of picture text -----
"Ministry" and Outreach £ 2024 (£)
Visiting speakers 1,385 2,491
Service expenses 1,006 414
Local outreach events 2,619 250
5,010 3,155
less specific gifts 1,629 0
3,381 3,155
----- End of picture text -----

  1. Following 2024’s overspend, a review took place of the number and scope of “with food” events (does not include Food for Thought for which a charge is made) and spending in 2025 was at a more acceptable level.

  2. Audit and legal expenses are made up as set out below. The figure for Copyright etc fees includes those associated with live streaming services – and only a part year was billed in 2024 due to changes in CCLI’s charging arrangements. The increase in the cost of the accounts’ inspection is due to new and more onerous requirements of the Charity Commission. See also note 6 on page 12.

----- Start of picture text -----
Audit and legal fees £ 2024 (£)
DBS checks 379 419
Accounts inspection 1,280 888
Copyright etc fees (songs etc) 1,586 373
Other 461 693
3,706 2,373
----- End of picture text -----

  1. The restricted element of Other Expenses includes those associated with matters referred to in note 9 above. The detail of unrestricted expenditure is as follows:

----- Start of picture text -----
Other Expenses £ 2024 (£)
Volunteer expenses 535 507
Subscriptions (incl. Evangelical Alliance) 2,837 1,996
Training 689 624
Misc / other 2 124
4,063 3,251
----- End of picture text -----

Legacy (see note 5 above)
Family events (see note 8 above)
Crisis Fund (see note 6 above)
CAP Support (see note 8 above)
Proceeds from sale of van and minibus
(see note 11 above)
Christmas 2025 (see note7 above)
Other (see note [i] below)		 £
2,900
0
12,598
28,244
2,579
568
494
47,383

Note [i] This includes sums given but not yet used for such matters as Food for Thought and Pop up ‘n’ Play.

22

Appendix B

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

Mission(Group) Fund 2025 Mission(Group) Fund 2025 Mission(Group) Fund 2025 Mission(Group) Fund 2025
Income
Designated element of general giving
(including Gift Aid)
Special appeals and specific gifts
Uganda mission trip
Zimbabwe mission visit
Harvest Offering
Total income:
Expenditure
General Mission support
Special appeals and specific gifts
Uganda mission trip
Zimbabwe mission visit
Harvest Offering
Total expenditure:
Net Position [(deficit) / surplus]
Balance brought forward 1 January:
Balance carried forward 31 December:		 Designated Restricted Total Note 2024
£
35,400		 £
40,975
18,432
6,264		 £
35,400
40,975
18,432
6,264		 1
2
3
4
5
2
3
4
6		 £
31,320
27,196
32,597
5,990
35,400 65,671 101,071 97,103
33,007
500
500		 41,480
17,932
4,300		 33,007
41,480
18,432
4,800		 31,560
27,091
32,597
5,990
34,007 63,712 97,719 97,238
1,393
219		 1,959
105		 3,352
324		 (135)
459
1,612 2,064 3,676 324

The notes on the Mission (Group) Fund are set out below:

  1. See note 3 in Appendix A and the Public Benefit Statement on page 6.

  2. The details of special appeals and specific gifts are shown below. All amounts received have been passed on.

Special Appeals and Specific Gifts Special Appeals and Specific Gifts
(includes Gift Aid where appropriate)
£
Matizas** 31,450
SMILE 1,945
Uganda (Jenef) 1,195
Tear Fund 1,214
Bible Society (from boxes) 435
Piksa 555
Whalens 495
Feaks 125
Acts 4 Sharing 170
Partakers (India visit) 400
Other 2,991
40,975

** Includes donations for fire (£4,700)

23

General Mission Support:
Regular donations:
Matizas
Acts 4 Sharing (A4S)
Partakers
Wycliffe (Leoma)
J & A Whalen
Gatehouses
David Piksa
Adam Feake
Other gifts
Total for year:		 £
6,370
4,610
4,760
2,640
4,860
1,730
845
4,610		 2024 (£)
5,820
4,560
4,560
2,640
4,560
1,920
120
4,560		 Other gifts
University Christian Unions
Matizas - Study Bibles
Zamuchiya (Zimbabwe)
Tim Ostler (African Children's Choir)
Lay evangelist training (Zimbabwe)
SMILE International (Zimbabwe)
Walk Through the Bible
Christmas Gifts **
Contribution to Harevest offering
Uganda Mission Trip
Zimbabwe Mission visit
Other		 £
50
100
1,000
500
263
300
100
500
500
269		 2024 (£)
300
500
100
300
300
400
500
420
30,425
3,582		 28,740
2,820
3,582 2,820
34,007 31,560 ** some included in "Regular donations" above.

24

Appendix C

Poulner Baptist Chapel A Charitable Company Limited by Guarantee

Property Fund:

----- Start of picture text -----
Property Fund 2025
Designated Restricted Total 2024
£ £ £ £
Income:
Donations received (including Gift Aid) 15,000 3,750 18,750 6,576
Total income 15,000 3,750 18,750 6,576
Expenditure: Baptistry reoairs 2,580 2,580
Tress and hedges 9,840 9,840
Fencing 2,293 149 2,442
Disabled toilet 702 702
Fanlight opener 518 518
Car Park (gravel) 562 562
Total Expenditure: 12,651 3,993 16,644 0
Net Position [(deficit) / surplus] 2,349 (243) 2,106 6,576
Balance brought forward at 1 January 0 243 243 (6,333)
Balance carried forward 31 December: 2,349 0 2,349 243
----- End of picture text -----

ajc: March 2026

25