Ch•rfty numbDr. 1140S74 UMES AVENUE BAPTIST CHURCH TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IAARCH 2025 Ind•p•nd•nt Ex•mlnrf• R•port 9-10 11 12 13-26 LIIIE8 AVENUE CHURCH REFERENCE AND ADAIINISTrATIVE DET*X8 OF THE CHARITY. IT8 TRUSTEe8 AND ADV18ER8 FIJR THE YEAR ENDED 31 11￿cH 2023 TN•t•e• Jonathan Wrw Tnjslo Mwdn SknP#￿. Tntyloo WoothAwd. Tnmieo 1(8tth CharllDn, Tnnt•e Lwoy WlnL Tw8tee Kolh Sulkn, TnJst•• Ch*lty r•gl•t•r•d numlJ•r 1140574 Prlntlw offl HP217HE HNIiBr Hopkkn8 LLP MK9 1NA Pago 1 UhlES AVENUE BAPTIST CHURCH TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present tholr annual report togèth•r vAth th¢ frniclal statements of tha Ume3 Avan￿ Baptl8t Church for the l Aprfl 2024 10 31 MarGh 2025. ObJ•ctlv•A •nd I￿vIll . Obl•¢tlv•• and A¢Uvltl•s Thg princlp81 obJecttve of Umtrs A5￿u8 Bapllsi Clwjrch 18 to glorffy God through tho othncement of the Chrfslian falth according to Baptist pthcwes and kn accorda￿ wlth the Basls of Fath. Th18 oblectlve 1$ purwed through the ndivklual and corporal8 Il¥es of membgrs. Th8 church Is a group of Indmdugls drawn logelhgr Ihrough Ihe work of th8 gospel of Jesus ChTlsL Into Ihls gospel churth mernbèr5 have been saved. As 8uch w are those who seek io love the gospel, lfve kn th8 9oBpel and share tho g95P91 YAth others. A8 a cuporal8 body. th¢ Church seek6 to encwrnge and enable Indlvldu81s to honour and Serva Chrlst In evèry arèa of daily life. A6 Indlvklual Chr181lans. Church Mèmbers segk to bulld up and strengthen the Church through Iholr daily work and vAIn￿. bolh I￿pen￿lty and thrfju￿ acUNffly. Th& prlndpol ofth? Church are: .Publlc C￿pO￿te wor8hlp. IncludlNJ the and lgachlw of th8 8t1￿ aecording to RefO￿￿ed Evangellcal do￿￿ne8. .Publlc m0￿ng6 for prajw arKI Blbl8 8th￿. .Promollon of privatè rKayw and Blble sl .Publk witr*s8 through tho hokllng of Wor8hlp S$nrfc88 on thurch sywnlses, op8n ak mlnlslry. fadlity of ¢hurch web81te and tknr acUvlUe6. .Evangelism omMg chmdren and pe(We, tyth6 wo¥blon rl Blbb toachlryd aThJ soclal actlvltl88. .Evang•118m amc17g the ew. bythe pyobiSk￿ of BA)19 tgachlr¥J and soclal actlth85. .Evangell8m among olhgr groups. by the wovlslon of Blbl8 teachlng. sodgl actlvlttes. oducallon and tsalnlThJ In relevanl top1￿. Also to show care to one another and to thoso outslde Ihg church In practl¢al wa￿. .Provl8lon of Woral care arKI 8UPPOrt fLY Chur¢h Mgmbern. and pooplo assoclatBd wllh the Church. ba88d on Blbllc81 wFnclples, Chrlsllan carg, and proctkd soc181 cèra. .Malnten8nc8 of the premls8s pt Llmos Avonuo a8 a place for wblk 83 a centr• for othgr Chrf$￿an work and vAinègs. In wpport ofthg Othgr .Promotlon of the proclamauon of thg Gospel of Chtst, thr￿ mem￿lShIP of approprlale organlsalhjns. And support of w15allon¥ and lThIl￿dUalS In¥dN*d In ev•rytism. blbliGo1 tgachlng and prO￿810n of splrftual and care. Pagfy 2 LIPAES AVENUE BAPTIST CHURCH TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Objoctlves and aotlvMh8 Icontlnu•d) b. Publlc 8•n•fft Slatgm•nt LIM￿ Avenue 8W18t Chwch alms to pui4lc benefft IhroLW the advancanent of the Chd5tlan RelI￿On, In accordanrn Reformed Evangelkal theology, and through the varfou8 aclivttse8 h￿hlIghted above. Tho m8ln geographlcal area of actitlty wlll be Afvgbury and it8 Immedbat8 suffoundlng en￿rOn5. HDw6ver, Llmes Avenue Bapusl Chufth bell8v88 In global mlsslon, kn accordance wmh the command of J8sus Chrf$l lft Matthew 28.19-20. We wiu therefore provide'sUPPOrt lo Mgmbgrs, 0thgT indmduals and organlsallon8. 08 resourc85 pemilt. such indlvlduals and cffganlsauons arg 899n a$ Sympath￿1¢ to our theologlcal p08tt1on end are Ihemselvaa engag8d kn tha promotkjn of the Cl¥btlan Reli910n. Thè Leadernh￿ Te8m 8rn rasFK)nst4e fly en$uthJ that bonefrt Is maxlm18ed ha￿ft9 16g8rd to avallabie resourc88 and aG￿rdIng to porcefvgd nggd, and Inttlates new programme8 and aGIMt19s, or lemilnates oxlstlng progiammes and actiwties ac￿rd￿]91y. In seekrng io publlc b8nefil. Llmos Avenue Baplist Chuich recognlse¥ thal ben8fft8 mlght only omorge over a iengthy p8rK4J of inv8Stmgnl In an activity or organlsallon. The Leadernhip Team seek5 to ensurè that no I￿lMdU31. or seclon of tho local c(¥nmunlty, Is unroasonebly èxduded from deFi4iW person81 b&n8fft 8pwop¥iale aoliNrytlgs. AEhlevem•nts and porfornian￿ 202412025 . Church R•port The mlsg1(m of LABC Is to love the gosrd. I￿6 the gospgl avxl sharo tht gow. Thi$ mls¥ion undeTpln8 our worshlp, felkhvAhlp, te8¢hlng. and evangellBm. After a numb8r of years In the plannlrnj. In Awu81 began the redovelopmonl ol our 81te, whlth hope wlll be completed by the summer of 2025.Tha alm Is to a largg foyBr l entrance area Ythlh kll¢hen provl810n. vjhich wo hope WHI enhance our thlity to SeTr￿ the k)Gal community and sham lo the gos￿1. Th9 proj8ct h88 progresaed wo11 bul under8tandably It has had A blg Imp8Ct th8 mkn18tries of the church. Whlle most hav6 nued to funcuon, all h8ve been requlred to adapt to th8 Ilmlled con8tralnts of thfj back hall of the churcth. On Sund8y mornlllg8 our seThl¢8 has reli>caled lo B bxd infant schcd, and we h8v8 been very grateful for th8 way in whl¢h Ihgy have ar¢c￿mOd01ed our needs. Desplle th8 dlsruptkn have been èn¢ouragod by the way wa have baen abh to Sgry8 dlffeT9nl folk in the commUn￿Y and introdu¢0 them to the m098agg of Chrf81. We have gndeavoured lo support th088 ui nood spirliu418nd waLllcg1 care. Wo trusl we hav8 faithfully seNed our Lord 8nd th8 communty In Ho ha8 placed us. W8 have bèen frncouraged by the numb8r of people attendlng church actmllos and Ihosèjdrung the churth a¥ ￿eML￿r9. tha last havo had a rgvlthv ofour wthrfslon of pa810rd care to momb•r6 of the church and thos8 wlth whom wo hav8 conlacl. Thls was (*Jne ¥lDngsldo a revfew of the uye of the church's fo(Ml bank. Our d&sSre h88 bB8n to better coorthnate the prov181on of care to tht)88 In our comrnunty th8t n8ed11. This has Involv8d thg crnallon of a d8t8bage of PT8cYcal Ca￿ that Indmdud folk In the churth mlghl bg able to offer and the formallon ol a coordlnallon tsam when made of nogd5 arn able to connect fol( wlth practlc81 cgre. Whlle sllN In Inlancy It h8$ boen encouragky to $90 the churoh come Iopgthor Io sUPtK#l th16. Dudng Ihls tirno, we hav nIlnU￿ lo work aloryldg thg local councl to lamllies kn noed Ththo cannot got lo a food bank due to Ilmtted mobillty. Thp mojorfty of 8cVvM88 FffOVtd8d by the church are onty able lo opèraté because of the willingn0s5 of volunteer8 who gfve thelr Ilme In txder that th888 aciMtle8 are run effècllvoly an(1 adhere lo tha requlrements for Ihe 8af8guardlNd of all. We are ever 80 thank[￿ fry all the￿ Nduntoern. Yhank you.. Pagts 3 LIMES AVENUE BAPTIST CHURCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achl•v•m•nt• and p•rfonn•nc• 202412025 (continued) SUNDAYS Our Sunday momlry serkn have b88n hB￿ at Wyrove lnfort SolKJol slnce Se￿mber a8 the tsAldlng prol8Ct got undgr way. Th18 move ha5 hvolvod the bglsfjcal th411onge of 80itlng up and do￿￿ before And after Ihe 88rvlce. Again. ar8 very thankfvl to thos& who have gven of tho tlrne lo facllltatg thls. We h8ve bgen encourag8d to seo new folk Joln us durhg our tlme In the School. Ono of tho mBin txlorttles kn our 8tirvices Is lo undar81and what Golf8 Word. thè ￿ble, teathes. Ovw the past on a Sunday momlny have loOk￿j at th8 Old Testament bo(A( of N&hemlth and sln¢8 movlng to the school wo have been locl(Ing al Mark's J8Pg1. Bolh th880 80ri88 have boon prthbb ￿me5. We have cffltinued to offer 8 progrqmma for clmldrnn during th& rnomlng $8pAc• Gon815tlng of Sunday s¢hoDI cla95e3 for prknwy ege Ehiklren. B crB(thp for Ih05e b8kAv gchrd ago and CY for 5oung8r teenggeTS. On Svnday 8¥enlng8 ￿ hav8 mo8t In thg back hall of the church. 81nc8 the buibjing proJ8ot has tr*gun. We ha¥6 Spènt those times looklng al h(hY Ihe Blble glves. 8trength. cowage and comfort In Ilmes of trallg and 81nc* thè Stsrt of thB now yogr wo have had a serlB& on h(yw to shara our fath th 0th8r8. The monthly allvage prayar meellrvJ on 8 Sunday all8moon. knBtoad of the ev8nkng s8ryk8. ha$ contlnued to bè popul8r. Thig draws p)plo of diffwent ag85. frc¥n chlklren tD senK>r& lo pray and y￿rshIP and feUowBh tOB8thèr. The s8￿Ce Is nonnalty around 45 minuts8 fLqlowed by tea and ioa8t togèlher. We have used it diffefgnt way3 I￿lUdIng prewtatlons and Ihe opportuw for folk to 8htrè thelr story of comlng to falth In Chr18t. Ovèr thi5 pa81 we ha￿ conllnued to have qullo a wmb8r of n8W P80th lokn ug on a Swday mmslng. for which wg Aro thankful. Wè have b￿n unablg to host 8 w8lcom8 ￿nch as wo have done In thg pasl due to our bulldlng prolacL Howevèr. w8 hava had a number of naw pow visli and becomo church mambgrs. MIDWEEK at LABC We have ￿en èncouraged by our hcfflegroupg In the way they share lrfe tog8lh8r. Wo a number of gmups th81 meot at varyng timos and days of the week. tNs 8Ubts the n88ds of f￿nI5$S and older people a5 well 85 those that vth. Lme Ume8 mum8 and totkll8r conUnu88 trj be ￿ pow* kn th8 ccthmunty Is often dosa to capacty. Tho ladl•8 blble 81udy. WOW. has continu8d to bg v8ry attend9d by lad￿5 of 811 age rang88. Tha 8tm¢d al Sen1￿ folk. Tu8sday Felknw8hb. that rneets 8 T￿sdaY aftemoon ha8 conllnued and Is v¢ry woll attonded and erveckted. On Wedne5d•yB, vthen it Is nol homfr groups. Ihg Ixntral prayar meellng ha¥ Thero agaSn COn￿nueS to b8 excellent attèrwJanc• Q￿j & sense d the impthco of wrat• for thg hoallh of lh8 church. Our mlnlsty to Church fammles. w8￿nders. hay conllnued Vth￿h a monthly me8lln9 vA)ere wè meel tO98ther as famllles lo eat. have fun and lo18am together ￿t ￿ meants to grow together In Oltr knovAedg8 of God. Then on the other weeks havè acuvlllgs BTmed al the chlldrgn: games, sSnglng. looklng togolhgr 81 Ihe Blble. whlch IB run by tht parents. 11 has beon good lo see the way It 811￿hn0d frfondshlp5 among chlldr8n and Iholr par•nts. P8ge 4 UMES AYÉNUE BAPTIST CHURCH TRUSTEE8' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢hl•v•m•nts and p0rf0nn•n￿ 202412025 l¢•nllnu•d) OUTREACH Beyond tha reguler mlnl8ty of Ihe cFK¥th, have looknl to cr•ato other opportunwes to Shwe ￿th others th nw oflhg Lord Jesus, We put on a numbor of oven18 al Chiistrn8s tlmè. In vth•t has l)80)m• a blt of a n8lghb(xffhood traditlon, wè hdd our communlty carols •v8nt agaln th1¥ ￿r. Nonnalty V•P do thls event outslda In the car park but becpusg of tho building project Iho car park ts curronuy out of use so we help it In the ba¢k hall of tho church. We held a e4rol so￿1¢0 al Be(Igrove Infant School on the Sunday 6Venk￿ before Cl¥lslma8 and a Chrl8tma8 Day 8•r¥ico al the church. Manyvi511ors came to oath of these events.. Wé have Also b89n able to conthue our (￿ntaCt￿ local prlmary 8chool8. Thls ￿&r we were not abl8 lo h0818 Slt fr(¥n a local knfant 8chod becauBè of the building pr4ecL Hthvever, we were Invlted lo do a number of Ari08t as88mblb8 at l(Kal 8d￿ts. 8UPPORTING OTHER CHURCHES AND MISSION ORGANISATIONS The church ha8 contlnuèd Its UnkB other thwche# In ru sssoclatlon as w811 a8 It8 8UPPJrt to m15$k￿llry work In v8rlou$ ¢ountrlgs. Wg have also Lx)nlhued to Idn vAlh dhtrlct ¢hurch08 to pray. We have continued to support 8 numb8r of mlsslonarfes as Ihey seek to Sharo of God's love In dlfferanl part8 of the world. Our harvest offering way given to the work of Bomabas for Nlgerfa and our Food Bgnk. Our Chrl8lma8 offarlng wa8 Used to support the wc*k of Hcye House in Ha￿ and the Angel Tree pr4e¢t run by the Pflson Igllowghlp. OTHER MATfERB FollovAThJ our Eldership Tralnlw programmo 8t tha of l•st ong deacun WKI man have boon 818Cted as 8ldoTS of the ¢I￿r¢h. We I￿8 vory much bene15tt8d 88 a cJ¥Mch from thelr wisdom. prayerfulnèss and commltmenl to church Iwe. Over the course of Ihe pasl ywr. we have th royitrdfjd our polky documents to m8k8 sum Afg prgGllses are the best Ihat they can be in cr8allry gn On￿r￿n￿gnI that is safg and seujre. We have conllnuod lo en8ure the church15 GDPR compllanl and CfXnFrfet￿ the Yea￿ authL Flnanclal r•vl•w a. Golng concern After maklno approprlatè enqulrtes. the Trustse5 havo a reasonable oxp8¢fatlon that the Charlty has adaquat8 resources to ce￿tInUe In op6rallon81 &xi$tenGe for the foro¥ee8ble (￿urn. For thL8 r888M, they G￿tinUe to adopt th8 golng ¢oncern basls h prepatlThJ the fin8nGlo1 slatsments. Furfhor detalls regardlng the adopllon of the going concom ba61$ Gan bo found In the poMdg8. Page 6 UMES AVENUE BAPT18T CHURCH TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 M￿CH 2025 b. Flnanclal Adlvttlffjg FUNDRAISING 1118 Iha bell81 of Ihb Ch￿￿ thal thg r98ponslANty of fuThkng the ectth of the Churth rnsts vAlh th9 mombers. Corwquenly we do not make public 8ppods. or und8rtak• streat coll8c11(￿s, or t818phong appeals lo ro13e fvnds. Det8119 01 the CF¥Jrch expgroe3 gro shared with the Church on 8 quarferly basis 8nd Ih8Yefore the members are onGourag8d to glve accordlng fo how tha Lord prompts. In some e4sas the ¢ongregalh)n 1$ onGouraggd to glve lo a 8pec5fic cause. 8.9. 81 her￿t or 81 CM$tmas. PERFORMANCE The year 202425 has shovm a conlinuad fin8ntaÈl stabl&ty. Witb genero1 Inwma dropplng 81lg1￿1Y on p￿ou8 ar6, We have ¢ontlnuod to rocolve addltional hKomo speclficdtytor the t￿lId￿g woJ8ct. Expgndllwe wa5 gemrdly kn Une Ihe prfor •ft&r lakY4 into a¢¢r 8afeguafding lh9 assgts of th8 Chadty and hence for laklng rnagDn8ble steps Ihè prevanllon 8nd detectlon of fraud and other Irregularltles. roy￿ by t*dèr ol the members ofts Ix)ard 0fTn￿oS slgned on Ihelr behaw bsr. lan Woodward Trustee Dal8'. Page 8 LIMES AVENUE BAPTIST CHURCH INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Indayndont Examlnorf8 R4>0rt to the TnMt•M of Llm•% A¥•nu• B•• Church (Yh• Charl I rwt to tho ch*ty Trusteos on my examlnallon of thg accourl8 of the ChBrity for thè andqd 31 March 2025. ReSpOn￿bIl￿[•S and Basts ¢>f R•port As the Tru8tees of the Charity are re5pmS￿ for Ihe prgparallon of the a¢count8 In a¢cotdancg the re4ulrem8nts of tha Charibgs Act 2011 Ilh8 2011 Ac¢). I report In rg¥poGI of my examlnatk*n of th8 Charftys acC￿nts carrled CArt under 98cllon 145 of the 2011 Act and In c8rfying out my examlnatlon I ha￿ folkvo*d the gppllcabje Dlrecuons bythe Charity Commlsslon under Se￿On 14515)(b) oflh 2011 Indopendgnt Examlnefs Slat•m•nt Slnce the CharltV8 gro88 kncune exce8d8d £250.0￿ ￿)ur examln8r must be a m8mbeT of o body li8led In 68ctlon 145 of the 2011 Act. I confirm that l am quoltfi8d to undertake the 8x8minBtion bo¢ausa l am a membar of ICAEW. Ththlth15 ong 01 thg listed FA)¢Aos. Your all•ntion is dra￿ lo tho faci that the Charlty wopared th8 accounts In a(uJrdance Accounllng and RerKffllng by CharltEèg.' Statsment of Recommended Practica applicable to charities prepadng thelr attounts In 8ccord8nce vAlh thè Flnandal Rep(xlng Slandord opplicabla In the UK and Republlc of Ireland {FRS 102) Sn pr8ferenco to iho Act￿nting and Roporllng by Charit188: Slatemenl of Recommended Practice Issued on 1 A4)Tll 2005 vknkh18 roferrgd to In the extant regulthons bul has b88n wlthdravm. l understand that tN8 haB beon done In order for the acco￿ts to wovKle a tNp and falrityaw In accordance wllh the Generally Accapted kcountiNJ Pfaclka èffeth f<¥ rewwting twinnlrwJ Ix) or after 1 Januqry 2015. I hav8 comple18d my gx8mlnalkni. I conflm that no malters ha%* (Ame to my attonli¢￿ In Connection ￿th tho Oxaminalon gmng me cause to bgNgvo that kn any maternl resp￿t. accounllng r8cords TAWO nol kept kn re8PCt ofth? C￿[￿Y as requked by sgcllon 130 of the 2011 Ac(. or the accounts do nol 8ccord V•ilh those recwdg: or tho accounts do not ￿pty vlth Iha apFAlcablo raqulTemgnls con(*rnlng the f(M and cutt6nt of accounts set out in the Cha￿109 (A￿nts and Repc¥ts) Regulauons 2008 other Ihan any requiremant thÈt the aCc(Xv￿ glwi g 'tru0 gnd fairf vithv is nol a matter considered as port of an Independgnt 8xamlnaflon. I have no concern3 and have come a￿03$ no other matter8 In conneth th the èxamlnalion to whlch attentlon 8￿Uld bg drawn In thIB fwrt Sn rKdar to a wopor undetstandlng d Ihe accounts to ba reached. Pago 9 LIIIE8 AVENUE CHURCH IDEPENDENT exAIIIHER* REPORT ICONTr4UED) FOR THE YEAR ENDED 31 M￿cH 2025 Tr1• mado 801* to th• Clwwg a8 a bth. kn a(xThdonco wlth Part 4 of tho Chorltr88 lknints qnd ROF￿8) R•gdaUon8 2(M)8. My ha• be￿ 80 thAt I MI￿1 •tat0 to the Chorfty Tru8t••s th¢xe matter8 l am r•qukod to 8talo to Ihom kn on Indopwthrt Ex*nknoes Report and for no other purpooo. To the fu11081 oxtsnl ￿rnnE￿d ty IAW, I do arwt or Map￿￿trAIty to *)￿ne other th 8Wed: John8on Hllllff Hopkln8 LLP 249 81ll)ury 8oulMrd Mlllon K8￿ MK9 1NA Paog 10 LIMES AVENUE BAPTIST CTrWRCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 R•slrfct•d Unrnjtrlct fvnds funds 2025 2D25 Total lundB 2025 2024 Incom• from.. Donallon$ and199￿6$ Charllable adMUes Olher trading actilrft InwJknent8 299.615 14571 421116 725.294 5.816 234 7.507 116 18025 110 17,1192 267 Total Incom• 299,082 139,512 439,394 738,651 Exp•ndlturn on: CharltAblo adivlllos 4ts.002 167.759 6N761 214838 Total •xp•ndltur• 469,IJ02 167,759 636,761 215.836 N•t mov•m•nt In lunds (169,120) (28.247) (197,36n 522,816 RKon¢lllallon olfvndi: Total fund8 brDught forwaTd Not movgment In furyJ6 448,727 {169,120 949,451 (197,367) 426,636 52Z815 (28,247 Tot•l funds CO￿•d lonw•rd 279,007 472,477 752,014 949.451 The Statement of Fln8nctal AcU*AUe8 Indude5 all ga￿ and105se5 Tewgnlsed In the year. Thg nolos on pago8 13 to 25 frym wl of these fln8nd81 statements. Page11 LIME8 AVENUE BAPTIST CHURCH BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Flx•d Tanglblo 888e18 12 2.166 2, 166 Curronl assets Dgblor8 C88h at bank and In hand 13 11,69B 813.166 38.162 950.827 B24862 98&989 Cuffent Il•bllttl•s Crndiltrs: amounts falling duo wllhln on• ar 14 173.421) (41,704) 751.441 947.285 Total auots b$• ¢umt IlabHItI•s 752,084 949.451 Not a8$0ts oxcludlng p•n51on assot 752.084 949.451 Tgtal not assots 752.084 949.451 Charlty funds Restdcted funds Unrestrlcted fvnds 15 15 279,607 472,477 44&727 50Q724 Tolal fund$ 752,084 949.451 The fin8n¢lal statemènts vmro approvod and •J11￿￿$sd for Iswg by tho Tn￿10￿$ and 81gned on Ihelr beham by. lan Woodward Trusloe Date: Th8 notes on pag9$ 13 to 25 lomi pArt of these Ilnancial Statements. Page 12 UMES AVENUE BAPTIST CHURGH NOTES TO THE RNANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 G•n•rnl Infonnatkn Llme8 Avenue B8pbsl Church Is a th•rity rwstowl In England wilhln tho Unlied Kingdom. The addresB of Ihe Ch*tty Is Lkn81 Al¥n￿. A￿SlAVy. Bucks, HP217HE. The CharW8 prlnclp81 acllvlty L8 that of rellglon & wtrshl). The Inandal 5ts19rn8nts arg FTr8entgd In sterfhg ththlch 18 the funclkn81 curronty of Ihg Charlly gnd rourKled to the near8st£. Thè slgnlfftcanl accountlng pdld8s *18d In Ihe preporatlon of flnanclal statements are 601 out btlow. Thes8 FKIWes hove beon con81stenty eppikryd to 811 FW8enled unle88 Otherw15e Stoled. A¢¢ountlng poll¢l•s 2.1 0￿18 of pr•p*allon of Iln*nthl 8tat•m•nts The fln8ncl81 $lat8menf8 havo been prepared in accordance with the Chartiies SORP IFRS 1021- Accounllng and Repotlng by Ch8rittas: Statem￿t of Recommended Practicg oppllcable to ch8riti8s preparfng thelr awounts In accordance with the Flnanctal ReporUNJ Standard appllc8ble In the UK and Republic of Irdand (FRS 1021 (gffoctlve 1 January 20191, th8 Flnanclal Rèwrting Standard appllcable In Ihg UK arwj Republ￿ of Iral8md (FRS 1021 and th8 Charilles Act 2011. The finaniaal stat8m•nts h8v6 bbBn pr￿ared to gi%• 8 and Ni8w and have dep&rtod frc the Charllie3 {Accounts and Reporls) Regulations 2008 onty lo Iho extent required lo provldo a 'true and fale vlew. Thls doparture has Involved follo￿nG the Charflle8 SORP (FRS 102) publlshgd In October 2019 ralher than the Accounting WKI RepLKUng by Ch8rilles: Stalement of Recommended Pfadice effecll¥e from 1 Pyll 2005 has Slnce b8on vAthdra*m. Llmes Avenue Bap￿St Church meets thg dafinltion of a public bgnafft entity under FRS 101 Assets ond liablllt¢es are inltially rocognised at hISt￿ICal or transactlon Val￿ unle$5 othwwl80 8talod In th8 relevant accounllng potlcy. Pago 13 UMES AVENUE BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢Gountlng poll¢los (¢ontlnu•d) 2.2 Incom• All Income 1$ recognFsed once the Charfty has enuttement to Ihe incom8. 11 is probable thal the Income I￿11 b9 recelvod end amount of Income rece￿able can bo measured rellably. The recognltlon of IncoTne fTThn18gaclgs Is dependent on 88tablkhlng enU119ment. the probablllty ol recolpt and the a￿lty to osflmate wllh 8uffirAent a¢￿Ta¢Y Ihg amounl recelvable. Evldgnce ol ent￿ement to 418g8cy oxS8ts when the Charity has suffKlont evidence Ihat a gift has been 18ft 10 Ihem (through knowl￿98 of the exlstence of a valld and lh8 doath of tho bgngfactor) and tho oxaculor Is $8tl8fied Ihal the property In questkni not bè réquirod to salk8fy clalms In thè gstalfr. Recelpt cl a legacy musl bg rgccqnl88d ￿en It 1$ probable thal il WUI be rec8lved and the f￿r valu8 of the amount recelvable. whlch *ill generally h Ihg expected cash am￿nI lo bè dSslrltJJled lo the Charky. can be relw measured. Grants we Included In the Stgtement of Flnandal Actmues on a r￿5Vable basls. Th? balance of Income recefvgd for 8pgc5fic pUrp￿e8 but not expendod th8 p8ricd 18 shown In the ro18v8nt fvnds on the B8lance Sh86t. Where Income Is recetV8d In edvaneè of enlitlemenl of recelpt, its recognltton Is deferred and Indwled In (¥edltor8 a8 dder1￿ Incomo. Whern occurs before Income Is Tec91vod, tho Income ly aceJu8d. Inccffi8 tax recoverable In ratatltjn to In￿$￿ent is feCC*3nisad al thg tlmo Ihe Ir)vestmènl IrKom8 Is receIv8b￿. 13 Expndllur• Expendltsjre 15 recognised once ttwrg h a legal or construdfve obhgalk)n to transfer ¢conomlc bènefrt to a thlrd paty, R Is wobabl& thèt a transfer of o¢onomlc ben8fi18 wll be requlred In 88tllemenl and Ihe amount of the obllgathjn can be measured rellably. Expenditura is classifled by aclvlty. Tho costs of each are made up of the total of dlrect costs ond shared costs, Includlrrfj 8UPPOrt costs Invow In undgrtq￿ng each acttvrty. Dke¢t costs attrlbulable lo a singlo acuvity are allocated dlrecuy to thal acUW. Shared costs whlch conlthbula lo more than one actlvlty and support costs wthlch are not atirtbutabla to a slngle aclfvlty are apporii¢)n8d befv￿on those acti￿1185 on a baslg eon515tsnt 7Mth the uso of r&sources. Cèntral staff costs are althated on Ihe ba818 of Ilmè spent. and depreclguon chorgg$ allocated on the portion of the as881'8 L168. Expondllur9 on chadt8ble actl¥lUes18 ItKurred on dlrectly undertaklng the actmtles lurthw the ChgTIty8 obledves, as wdl as any assoclated suN)r*rt costs. All exppndliwe15 incwva of lrrecovw￿0 VAT. 2.4 T•nglbl• fixed o•eots and deprBclallon Tanuiblo Ilxed a380ts Co5￿ng £2CiI or more wo Ca￿￿1158d Bnd racognlsed when fulurè è¢onomlc benefits are P￿able and the cost or value of the asset can bg measured rellably. TangIb￿ fixed 88$818 are Inllially Teccgniwl al cosL fvJter recognltlon, undgT thg cost model, t8nglbl8 ffixed asse15 are measured al cosl less acrjjmulaled depreciatlon and any aeeumulalod Impairment 10s568. All costs IncuTred to brlr4J d tanglbla ffixed 0s$et Into Its Intended worklng ¢ondlllon should be Included In lh8 mea8uremenl of ￿$t Page 14 UMES AVENUE BAPTIST CHURCH NOTES TO THE FIMANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounllng pollclm Icontlnu•d} 2A Tanglbl• flxod •s••ts and d•pr•clallon (¢onllnuod) Depredation 18 ¢herg8d so as to allocate the cost of tangbi le Ilxad as88ts1988 thglr reBklu&l valuo over thelr estlrnated useful IN85, uslng Ihe Straight-llne method. Depre(aallon18 w0vkI￿ on the foll￿￿1￿ ba618: Plant 8nd maclunery Flxlures and fittlbvJs Computer eq￿￿Trent 20% Stralghl Iln9 20% Stf8tght li 20% StraW11 2.5 Dgbtorn Trade and oth8r debtors are reccwS&*J at tho $6tllomffil amount ts any trade dlscount offered. prepa￿ents ve valued al th8 amount Fryabj of any trade dlscolmts du8. 16 Cabh •t bank and In hth C88h at bank and In hand InGhthT cosh and 81KXt-tfflm hlthly Ilquld ln1rn8tm￿ts *lth a short malurfty of Ihrg9 rnonths or Igss frL¥n the dale d acqut¥ltkn or openlng of the dtposll or slmilaT account. 17 Llabllllles and yovlslons UablItt￿$ are rgcognlsad wh9n thora Is an obllgalion at the Balanco Sheet dale as a result of a past event. It Is probable that a transfer of e¢l￿omIC benefrt will b8 requlred In $eWemont, 8nd the amounl of tha sthment Izn be estimaled rellably. Uabli1195 aro roGognis&d at the amounl Ihat the Charlty antrjpates It VAI pay to 8eWe thè debt c* thg 8mount ft has rgcdved qs odvanc¢d Pa￿￿9ntS for the kwd$ or s9￿CeS It must provld8. Provlstons •rè Mo￿J18d at the best 88tknate ofth8 am(rtmts raJu1r￿ to $¢tt1o the oNlgallon. Whèr8 th9 offect of the Ime value of money is maledal. Ihe provislon 1$ basgd on the pr88enl value Df IhDSè gmounts. discounted at tha rtrtax discount rata that refiocts tho rtsks spedflc to the liability. Th8 vnvAndlng of the dlscow)t re(wnlsod In thg Statement cl Flnanclal Acti￿8$ Bs a financ8 cost. 2.8 Flnanclal InslNm•nt8 Thg Charfty orty has fln4ndal atssets WKI finandal ￿81￿lit19S of a klnd th8t quallfy as baslc fJngn¢ial Instrumants. Baslc fwwici41 instruments arè recDgnl6ed at Iransaction valug and 8ubsequenty measured at thelr 88tt1omgnt Vgluo vAlh the 9xcgpkn Df bank bans vthlch are sub8oquenify measured at amortlsed cost U8lTrJ the effectfvo Intern81 method. 2.9 P•n#l•n• The Charlty operat85 0 definod c￿trIbution pe￿10￿ stherne 8nd th8 P￿s1On chargB r8w8sents th9 amoun16 payable by the Charlty to the fvnd In respecl of the year. Pag8 16 LIIAE8 AVENUE BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 M*RCH 2025 A¢¢ountlng pollcl•s {conllnu•d) 2.10 Fund accountlng General fvnds aro unrostri¢tsd fund8 are aval￿ble for u58 at the discrollon of the Trustees In furtheran¢e of the general obJeclSveJ of the Charity and vthich hav8 not b08n dèslgnated for olhar purp08es. Rostrt￿9d funds are funds whk* are to b8 In accordanca wllh 8pe&fic re5tr1ollons Imp088d ty donors or whlch have ra188d by thè Chatlty for partiO￿ar purposes. Th8 oos18 of ral8lng and 8dmknlsteiin9 such funds are charged agalnst Ihg SPgc4fic fund. The alm 8nd use of eath Testrlcted fund18 set out in the notss to the finanGwl slatements. Inve¥tmont Incrjme, galns and10gse8 arè allocat￿ to the apFwopriato fund. Incom• from donadons and I•9￿1•$ Re•trl¢ted Unreslrfcted funds funds 202S 2025 Tot funds 2025 D¢)nations 299,615 122,571 422,186 Restr￿t￿d Unresfrlcted funds fvnds 2024 2024 Tol81 fund6 2024 Donallons Legacles Grants Olhar In¢omkng resour¢es 340,490 144.792 221415 485.282 223,415 16.334 263 16,334 350,824 368,470 725,294 Page 16 NOTES TO THE FINANC￿ STATEIIENT8 FOR THE YEAR ENDED 31 MPJICH 2025 fund• Total 2024 6.616 616 InMm• frnm fundra1￿￿9 •v•nl• Unr••trfGt•d fund• 2025 Total lund• 2020 118 Tolal fund8 2024 2024 234 Pago 17 UMES AVENUE BAiYfisT CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IAARCH 2025 Inv•¥tm•nt InGom• Rgstrlcted Unrostrlcted funds funds 2025 2025 Total funds 2025 Investment Income- bar* Interest roceivod 267 16.825 17.092 Re¥trfcl8d Unrn¥lrtcted funds funds 2024 2024 Total funds 2024 IrNe81ment Income- bank Interest rece 7.174 7.507 Analys18 of expondlture on chartt•blo hcllvltl Summ4ry by fund typ• funds 2025 funds 2025 Totsl 2025 Ch8rilabl& activities 469.IK12 167.759 636,761 fvnd$ 2023A8 r8St818d fvnds 2023 As restated Tot81 2023As rostalgd Chadtable aGUvllles 70,311 145.525 215,836 Pagp 18 UMES AVENUE BAPTIST CHURCH NOTES TO THE F114ANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 202S al￿? of gxpffidltsro by fjctfviti Actlvltles und•rtak•n dlrectly 2025 Total funds 2025 Other ¢harf￿a expend￿18 636,781 636,761 Actlvmes undertaken dlreoljy 2024 Total funds 2024 Othgr charllablg oxpen(*iure 21&836 214836 Ind•p•ndent •X￿In•￿1 rnmun•rntlon 2025 2024 F8e8 payablè to the Charity8 IndeP￿thI examlner ftythe Indgp•ndent gxamtnallon ofthe CharW6 annual a￿{M￿ 2,25D 2,100 10. Staff ￿•t$ 2025 2024 Wag88 al￿ salarfes Soclal so￿rItY C091s Contrlbutlon to denned Contr￿[￿ pon51on thm8¥ 41135 94,914 2,814 8,256 52.622 105,984 Pagg 19 LIME8 AVENUE BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. Sl•ff colts (contlnu•d) Thg average number of p8r8wts omO0s*d by the Charlty durfTr3 the >var tKa8 a¥ foNow8: 2025 2024 EMpl￿9S No emplo￿ rtroivod r•munernllDn amO￿ting to mLY• than £60.000 In ellheryear. 11. Tru•t•••' r•mun•rallon and •xp•n* Durkng the yev, no TN&tg85 ro￿1¥8￿ remun•ralion or othèr be￿ffits (2024- £NIU. the ￿ ended 31 Mvch 2025. Thts Trust0• ax[￿¥0¥ b0￿ been InC￿red (2024- £NIL). 12. Tanglbl• fix•d Plant and Flxture# and maGhln•ry Ilttlngs Computer ¢qulpm•nt Total Cost orwluatlon At 1 WI 2024 17.237 5,512 594 29,343 At 31 2025 17,237 4512 6,514 29,343 D•pr•Cl￿O0n At 1 April 2024 Chargg for tho ygar 16,797 4512 4868 1.135 27.177 1.523 At 31 March 2025 17,185 5,512 6,003 2I700 N•t book value At 31 March 2026 $91 Al 31 March 2024 f.n6 Z166 Pag8 20 NOTES TO THE FIN￿CIAL 8TATLIIENT8 FOR THE YEPJI ENDED 31 MARCH 2025 13. D•btoff• Duo wlthln on• Trado debl Olhwr dgbtLY4 Tex reco¥orgbl• 1,166 1,860 4681 7,516 30,646 11.696 38,162 14 Cr•dllorn: Amoun1• falHng du• r*lhln •Jn• 2024 9.174 1,007 523 Pen81cffi fund lo￿ p#yabl• 73,421 41,704 Pag8 21 UME8 AVENUE BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 15. 8*at￿￿nI of fund¥ 8t•t•m•nl •ffund¥ . currant y•*r Balanc• at 31 M•rch 21125 B•l•nc¢ at 1 112024 Incom• Exp•ndltur• Unr••trlct•d funds Gen8ral Furvj Legocles Fw 066 137.245 1121.108) 146,651) 51,203 421.274 SQO,724 139,512 {167.759) 472,477 RgStrl¢t•d fund* Jaan Green Fund Tralnee Fund TOFS Fund B￿]d￿g Fund Food Fund MIS￿On Fund (1ABS1 {2} (1,5121 (457,981) (800) 17,216) 194 6,914 1,e34 269,371 4699 2,281 437.708 1NI0 1.217 865 289,644 7,216 448,727 299,882 1409.002) 279,607 Tot•1 of funds 9¢9M51 4Jg,394 (63Q761) 752,084 Poge 22 UMES AVEIIUE BApllsT CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1& St•l•m•nt of fvnd• (conlnu•d) stat•m•nt of fvnth. fvyoar 8818nefr 81 31 March 2024 Transfer6 Unr•8trkl•d fund• G*￿ra1 F￿d Lwio¥ FWKI Ji379 24CI.586 1SQ788 224090 (144507) (18) (2,594) 35,066 465,658 27Z965 374878 (145.525) (Z594) 500, 724 R••trt¢t•d lund¥ Prfrschool Fund Jean Gr88n Fund Tralneg Fund TOFS Fund Buildln9 F￿d Food FLfftd Mt8slon Fund 10.296 1.576 4517 1.807 I￿579 2Z288 (35.178) fl) 2.594 1,629 1.426 336.443 1.281 1.09T (95¥ (32.314) (167) (1.097) 2.281 437.708 1.410 153.671 36ZT13 (70,311) 44&72T Total of funds 426.636 738.651 (21&836J 949.451 10. Summory ol funds Summary offvnd¥- ¢umt y•v B•lanu at 31 M•r¢h 2025 Balan￿ It 1 APAI 2024 In¢om• Exp•ndttur• Genff￿ funds Restrictsd funds 500,724 139,512 1167,75•) 448.727 299,882 (469.002) 472,4n 279.607 M9,451 439J94 (630,701) 752,Oa4 Page 23 UMES AVENUE BAPTIST CHURCH NOTE8 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. Sumrnary ol fund* (Contlnutd Summary of fund¥- prfor ymr B818nce •1 31 March 2024 Balance ot 1 2023 Inoome Exwdllure Transfers Genergl funds Reth¢led funds 272.965 153.671 375,878 362.773 (145.520) (TO,311) f2.594) 2.594 500.724 448.727 426,636 738.651 (215.836) 949.451 Pr•4¢hool Fund For the ￿810n of ethcakn to 24 ￿ar (Id& G•n•rnl Funql Gener81 purpos88 of the church. Ml$$lon Fund To furfher tho ml8slon of the gospel thrrmjghwt the W￿rkI. Lgga¢l•$ Fund Legac￿8 provtded ￿ the church wllh(MJt restrlckns. Jo•n Gregn Fund Chdsllan walk. Trnlnfjo Fund A fund $8lup ft*the tralnlng ￿the n&xt g￿rat1￿ ofthurth wYxkeTS. TOFS Fund A fund relatkng to th thlth lh8 Old￿ In Aylthy. Food Fund A fvnd relallng to th vla a Footha BuHdlng Fund To support the malntonancg or ¢hango5 lo Ihe Ixthlrmj al LABC. Page 24 LIMES AVENUE BArnT CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IIPRCH 2D25 17. An•tyslB of n•t aM•ts b•lw•on fvnd• An•￿{1 of n•t av•ts botwmn fvnds. cmnt year Total funds 2025 fvnds 2025 funds 2025 Tangble fixed aasets Current 888el8 Credltots due vitlhln ono 334.210 (54.603) 490.652 (18,818) 824862 3,421) Total 279,607 472.477 752,Oa4 Analpis of net a8vts bolwwn funds. prfor y••r R88trfGtod Unreslrld8d fvnd8 2024 Tot81 fimd 2024 2024 Tangible fixed assets CuTront a8sets Credllors due V•ithin 1766 510.262 (41.704) 1166 98&989 {41,701) 448.727 T¢*•1 448.72T 500,724 949.451 18. P•nilon commMm•nts The Charity operates a d8fin8d contrlbution schwno. The a88ets of thè scheme are hgld 8ep8rat8ly from those of the Charity In an 1ndek￿K[en1lY admlnlstored fund. Thg ￿810n ¢08t charge rèpre8ents th8 contrfbuttons payablo by the Ch•ity to the fvnd and aTnountsd to £4,487 (2024,. £8.256). Contrlbull(￿8 totalling £NIL (2023: £623) y￿re pay￿8 to th• lund at tho balance 8hèet date and are Included In cr8ditorB. Pago 25