WHIThLESEY BAPTIST CHURCH 32 Gracious Street Whittlesey Peterborough Cambridgeshire Charity No. 1144576 Financial Statements for the year ended 31 March 2025
Contents Page Legal and Administrative Information Report of The Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Flnanclal Ststements
Whittlesey Baptist Church Legal and Administrative Information Address 32 Graaous Street Whittlesey Peterborough Cambridgeshire PE7 IAR Correspondence Address G Sayer 44 Bellmans Road Whlttlesey Peterborough PE7 ITY Trustees P Kosclecha [Pastor] G Sayer [Elder] S Philpott [Elder] D J King (Elder) J Wicks Appolnted June 2025 R Busby [Deacon] J Johnson [Deacon] R Baxter [Deacon] Appolnted December 2024 Bankers Natlonal Westrnlnster Bank plc 2 Market Street Whlttlesey Peterborough PE7 IBE CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Independent Examiner CJDyke C J Dyke & Company Chartered Accountsnts The Old poli Ststion Priory Road St Ives PE27 5BB
Report of The Trustees of Whittlesey Baptist Church for the year ended to 31 March 2025 The Trustees of Whittlesey Baptlst Church, Cambridgeshire, have pleasure in presenting thelr Annual Report for the year ended 31 March 2025. The Financial Statements have been prepared in accordance with the Ststement of Recommended Prattice [SORP] "Accounting and Reporting by Charltles" publlshed In March 2005. Constltutlon The Church was set up by trust dated 1769 and is governed at present by Rules formulatsd in 1977 and adopted by the Trustees on 20 July 2011. The Church was registered with the Charlty Commisslon on 8 November 2011. There are no speclflc restrictlons contalned In the governlng document whlch Ilmlt aCtIv[e5 or any speclflc Investment powers given to the Trustees. Trustees The Trustee5 named on page 3 have served throughout the period unless otherwlse stated. The Trustees are the Deacons and Elders. The Trustees are responslble for the control and management of the Church and are appolnted by the members of the Church. No Trustee has a beneftclal interest In the Charity. Objectlves and Oryanlsatlon The Church Is an Independent local Free Church holdlng to Baptlstlc dottrlne5 and its maln purpose Is to proclaim the Gospel of Jesus Chrlst to those In the nelghbourhood where It Is situated. At the year end there were two employees, the Pastor and a cleaner. There are three unpald Elders, Geoff Sayer, Doug Klng and Steve Phllpott. Our Elders are re5pJnslble for the spirltual leadership of the Church. The remalnlng Trustee5 are Deacons of the Church. Afflllations The Church is a partlcipating church of Gratr Baptist Mission. Revlew of the Actlvitles The primary activity of the Church is to maintain the work of proclaimirvJ the Gospel of Jesus Christ in the area, together with the care of the members of the Church and congregation. Whlttlesey Baptist Church The work amongst all age groups has continued, with provision in many attivities for the attendance of those with no other connection with the Church. This is particularly relevant in relation to our artivities for young people on week nlghts
Other monies are given specifically for various Christlan charities whlch are then passed over. During the year these amounted to £1,865. Reserves Policy Our policy is to build and maintsin a margin of funds to cover about 3 to 6 months of expenditure. The combined reserves held at the Balance Sheet date show that the Charity currently has sufflcient funds to cover 6 months [£40,000] of overall expenditure. Rlsk Review The Trustees have revlewed the major risks to which the Charity Is exkK)sed both financial and reputstional. Issues considered are the segregation of duties in the handling of offerings and flnan generally, the regular revlew of the premises for Health and Safety purposes and the provislon of a Chlld Protection Policy. All our staff and volunteers who work wlth children and young people have cleared a DBS check. statement of Trustees, Responslblllties In Respert of the Accounts The Charlty's Trustees are responslble for preparlng Flnanclal Statements for each flnanclal year that glve a true and fair vlew of the Charity's Incoming resources and appllcatlon of resource5 durlng the perlod and of Its state of affairs at the end of the period. In preparlng the Flnanclal Ststements, the Trustees are requlred to: • select sultable accounting pollcles and then apply them consistentlyi make judgements and estimates that are reasonable and prudent; prepare the flnanclal statements on the going conrn basis unless It is Inappropriate to presume that the Charty wlll contlnue In buslness. The Trustees are responslble for keeplng proper accountlng records whlch dlsclose wEth reasonable accuracy at any tlme the flnanclal posltlon of the Charity and enable them to ensure that the Flnanclal Statements comply wlth the Charltles Act 1993. They are also responsible for safeguardlng the assets of the Charity and hence for tsklng reasonable steps for the preventlon and detectlon of fraud and other irregularities. Approval This report was approved by the Trustees on 4h June 2025 and signed on thelr behalf. G L Abblitt Treasurer
Independent Examlnerfs Report to the Thistees of Whltdesey Baptlst Church I feport on the ACUnts of the thurth for ts perfod ended 31 March 2025, whth are set out on pa 7t0 11. Reti RaponbIlItIeS of Tnwtees and Exlmlner The Chartys Trustees conlder that an Judlt ts not requlred forthls perlod [under Seclion 43(2) ol the rftyes kt 1993 (tr Art), as arnended by Secvon 28 of the Chartues Act 2fy)6] and an pendtht 15 needed. It Is my respSIbIl to: examkne tr ACcnts [under 43 ofthe as arnen]. folkny the w0ureS lald down In the Genernl Dlreeth)ns gfven by the th•rlty Comnthlon [und•r 43(7)(b) olthe k¢ a5 4mellded] and; Sijte whellr pllrucuknr matters hJ¥e to my attent11. B••ls ol Ind•p•nd•nt lumln• Stst•Mnt My examlnatton was Carr out In acc(¥dance with the Genernl Direths gfven ty the Charfty Comm1551on. An examlnatIon Indudes a revtew of the •ccwrtlng record5 knpt by thr Charty and compartsons of tr Accounts presented wlth those YKorts. It also Indudes considerthn of any unus1 It or d55closures In the Accaunts and seeklnq expEJnatrs from the Tnths concemlng ary such matt•5. The prccéduras undertsken ck) de all the evldanc4 that woukl be requlr•d In an and c<mquenty I do rKt wress an I[[t Oplnlon Th) the IoUnts. Ind•p•nd•rt Examlnoffg 5tat•mant In the course c¢ rny Amlnatkn, M mitt•r has com• to my •tt•thi: l. vthlch 95 me rwsoMPAe cause to belleve tha¢ Sn any mitedal resp# the Trwtees Ve nrt met the KEqulrewEnts to ensLKe that: proper accwnting recotds are kokt Dn accord)Ke wth section 41 of the Pd]; and Accounts are prepared whlch agree vAth the accounong recThth and comply wtth the KcountlThJ qulrements of the *4. or 2. to whlch, In my opknlDv4 attentkn shwkl be drawn In ryder to enable a praper wthrstsndlng rf the CJDyke C J Dyk• & Company Cthartqr 41ccountants The Old Pollo Ststlon Prfory Rond St Ivas PE27 58B 2Z January 2026
ststement of Financial Activities for the ear ended 31 March 2025 Nots• Unmtrlct•d R•trlet•d Funds Funds Totsl Funds Yoar 2024 eom• r••oure•• IncomSng mource• trom g•n•rat•d fund• Voluntsry Income 94305 5509 99814 100301 Investment InGome 873 228 901 872 InGomlng mOurc trom charltablfr actlvltl•• Total IncomSnq mourc• 94978 6737 100715 100973 Charlt•bl• •ctlvlti 91429 8283 97692 99328 Gov•rn•n¢• ¢o•t• 91429 82&3 07892 99328 3549 -526 3023 1647 Totsl fund• brought ftbward l Aprll 2024 49281 22224 71400 47814 52810 21698 74808 49281
Statement of Financial Activities for tho oar ended 31 March 2025 Notès 2026 2024 urrnnt Asse Debtors Cash at bank and in hand 74508 71485 74508 71485 Creditors Net Assets 74508 71485 Unr8Strict8d Funds 52810 49261 Restricted Funds 21698 22224 74508 71485 Approved by the trust•O8 on 4th June 2025 and 8lgned on thelr behalf by G L Abblltt {Treasurnr)
Notes to the Financial Ststements for the year ended 31 March 2025 Accountlng Pollcies Accounting Convention The Financial Ststements have been prepared under the historical cost convention and in accordance with applicable accounting standards. Statement of Recommended Prartice- Accounting and Reporting by Charities The Financial Statements have been prepared in accordance with the Ststement of Recommended Prattice [SORP] "Accounting and Reporting by Charitles" published in March 2005. Cashflow The Financial Statements do not include a cashflow statement because the Charlty, as a small reportlng entity, Is exempt from the requirement to prepare such a ststement under Financial Reporting Stsndard I "Cashflow Statements" Income Income is accounted for on a recelvable basis and allocated to unrestrlcted funds and restricted funds as appropriate. whe income is due to the Grace Baptist Mission at the period end, this is accrued. Legacles Recelved Legacies received are credited to the Ststement of Financial Activities on a re1vable basis. Where a payment is received or notified as receivable after the accounting year end, and it has clearly been agreed by the personal representstives prior to the period end, then it is accrued in the Ststement of Financial Activities and the Balance Sheet. Expenses Resources expended are recognised as a liability when the Church is committed to the expenditure. Tangible Assets All capitsl items are recorded at cost. They consist of chairs, tables, organ, pianos, kitchen equipment, toys and the public address system. All tsngible assets are written off in the year of purchase.
Freehold Premises The Church is the beneficial owner subjert to relevant Trusts of the following properties: the Chapel and Hall premises at 32 Gracious Stree¢ Whittleseyi the House at 32 Gracious Street, Whittlesey the legal title to which is held by the Trustees of those Trust Deeds currently the East Midlands Association of Grace Baptist Churches Ltd. Pension Costs Contributions to the employees, individual pension schemes are charged to expenditure in the year in which they are due. Related Party Dlsclosures Donations from Trustees and their related parties, amounted to £26,050 during the year. 10
Statsment of FinanGlal Actlvities for the year ended 31 March 2025 Balance Incoming rn80urco• Outgolng rn8oufGe3 Balance 31 MarGh 2025 2024 2 Unrnstrlcted Funds General Fund 49261 94978 91429 52810 Designated Fund 22224 5737 6263 21698 71485 100715 97692 74508 Balance 1 Aprll 2024 Incomlng r080urc Outgolng resourc08 Balance 31 March 2025 3 Re•trlGtsd Fund8 Hardship Fund Building Fund Rent Fund 2328 1723 18173 22224 19 154 5564 5737 1063 1284 1877 18537 21698 5200 6263 Relatsd party tran8actlons No trustees received expense8 for attendance at meetings. No other transactions were carrled out with any related parties during the period ended 31 March 2025 4 8taff costs 2025 Numbor 2024 Number Average number of full-time equivalent employees during the year