St Julians Baptist Church
Reports & Accounts
Financial Year Ending 31/03/2025
Contents
Legal & Administrative Details Trustees Report Independent Examiners Report Receipts & Payments Statement Asset & Liability Statement Notes to the Accounts
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Legal & Administrative Details
Charity Name: St Julians Baptist Church Charity Number: 1148152 Charity Address: 33 Beaufort Road, St. Julians, Newport, Wales NP19 7PZ Trustees: Ole Black Peter Alan Banks Michelle Ann Presley Mark Greveson Wendy John Simon Mullock Rev Lee Presley Martin Flynn Lynn Turner Elise Mullock Edwyn Paul Laughlin
Independent Examiner: Trevor James FCA DChA FCIE Dormer Cottage Old Broyle Road West Broyle Chichester
West Sussex P019 3PR
Trustees Report
Objects of the charity
Our main purpose is the advancement of the Christian faith according to the principles of the Baptist denomination. Activities include: regular public worship, prayer, teaching; baptism; Communion at least once a month; evangelism; the teaching, and inclusion of young people; education/training for Christian and community service; giving pastoral care; supporting charitable social action
Summary of the charity's main activities and achievements
To further the above objects and vision, the charity\s main activities and achievements were as follows:
The main activities of the charity include• Sunday morning services every week to include worship, prayer and bible teaching• Communion on the first Sunday morning every month and on other occasions• Junior Church and an annual holiday bible club for children open to the local community• Empowering our people to develop their gifts and ministries• Actively engaging with the local community to meet its physical, financial and spiritual needs• Working with local organisations to use the premises fully to provide benefits to the local area
The trustees have had regard to the guidance issued by the Charity Commissioner on public benefit
The charity does not make any grants
The charity is grateful to its trustees who lead on the strategic direction of the organisation and is indebted to all the volunteers who offer their time to allow us to run our main activities. We are also pleased to see the use of our premises by a wide range of organisations which are providing increased services to our local community
The main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries include• Sunday morning services are attracting new and more diverse people allowing us to reach out to a broader base• Our Sunday school has been rebranded as Junior Church and our toddler group as Lily Pad. These changes have seen increased take up especially the toddler group which has now opened a second session and is having a big impact on the local community that is in a high area of deprivation.
• We have users of the premises which are increasing the provision to young people including a gymnastics class, and a children’s choir• We are providing health benefits with groups such as The Alzheimer Society, the National Autistic Society and the National Childcare Trust using the premises. A Pilates class is also operating• Other benefits include use by choirs, quarterly Sunday lunches, craft groups and a weekly coffee afternoon which is part of the national warm welcome scheme.
At the start of the calendar year we reviewed what we achieved in the current year and set some objectives for the year ahead.At the start of 2024 our new objectives and performance against them was• Bridging the gap between those using the premises to help to reach out to our local community – our Monday coffee afternoons continued to coincide with the gymnastics class and held a successful bonfire night evening• To provide something for our teenage children – group
expanded during the year and formed a close community• Build our fellowship with social opportunities – we have had quarterly lunches, social evenings and picnics• Improve the church side of the building – we are currently refurbishing our vestibule
We have championed being a place where those with disabilities or health problems are welcome. Our Sunday morning attendance has increased and includes people from more varied backgrounds and nationalities
In planning the activities, the trustees have applied the guidance on public benefit issued by the Charity Commission.
Financial Review
The accounts and the auditors’ report are included. This section reviews and explains key points.
The financial position for 24/25 was
Total receipts £95597Total payments £88185Surplus £7412
The accounts tend to be roughly in balance each year. The larger surplus this year was due to two factors. Firstly we have moved to claiming gift aid quarterly. The increase in gift aid from£12079 t0 £16858 is due to the latest year including both an annual payment and some catch-up quarterly ones. Additionally we are planning a weekend away for our young people in October 25 and the accounts include donations in 2024/5 to support this event.
The main increase in payments was around the premises where spending rose from £17,300 to £28,200 - this may be attributed to two major items of expenditure a new boiler that cost £7500 and replacement of manse windows.
The charity holds reserves in a savings account. This account aims to hold around three months’ worth of expenditure. This account held £21000 at March 2025 following the transfer of £3000 from the general fund which brings it close to the target level.
The only loan that the charity has is one of £50,000 from the Baptist Loan Fund payable at £5000 a year for 10 years. This is currently met by pledges and gifts from the supporters of the charity. The future development fund which is used to finance loan payments stood at £10226 that covers two years of payments and so is no considered a risk.
Funds in Deficit
Not applicable
Reserves Policy
The charity aims to hold a minimum of£20000 which is approximately 3 months of expenditure as unrestricted cash, so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of .£21000
Signature
This report was approved by the trustees, and is signed on their behalf by:
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Ole Black
Ole Black
12/01/2026
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Independent Examiners Report
I report to the trustees on my examination of the accounts of St Julians Baptist Church ('the charity') for the year ended 31/03/2025.
Responsibilities and Basis of Report
As the trustees of the Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). You consider that an audit is not required for the year under section 144 (2) of the Act and that an independent examination is needed.
I report in respect of my examination of the Church’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. This report is made solely to the Church’s trustees, as a body, in accordance with the Charities Act 2011. My work has been undertaken so that I might state to the Church’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Church and the Church’s trustees as a body, for any work, for this report, or for the opinions I have formed.
Independent Examiner’s Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
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the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Independent Examiner’s Details
Name: Trevor James FCA DChA FCIE Address: Dormer Cottage Old Broyle Road West Broyle Chichester West Sussex PO19 3PR
Name
Signature Dale
Receipts & Payments Statement
| Unrestricted | Restricted | Total | Prior Year | |
|---|---|---|---|---|
| Receipts | ||||
| Donations & Legacies | ||||
| Donations | 42,547 | 7,518 | 50,066 | 46,466 |
| Gift Aid | 14,291 | 2,568 | 16,858 | 12,079 |
| Grants | 0 | 0 | 0 | 0 |
| Charitable Activities | ||||
| Event Income | 3,573 | 0 | 3,573 | 0 |
| Investments | ||||
| Bank Interest | 138 | 87 | 225 | 403 |
| Trading Activities | ||||
| Rental Income | 23,774 | 1,101 | 24,875 | 21,763 |
| Sales | 0 | 0 | 0 | 0 |
| Other | ||||
| Loans Received | 0 | 0 | 0 | 0 |
| Other Income | 0 | 0 | 0 | 0 |
| Sale of Fixed Assets | 0 | 0 | 0 | 0 |
| Sale of Investments | 0 | 0 | 0 | 0 |
| Total receipts | 84,323 | 11,274 | 95,597 | 80,711 |
| Payments | ||||
| Charitable Activities | ||||
| Activities | 2,938 | 0 | 2,938 | 4,173 |
| Admin | 3,914 | 0 | 3,914 | 9,206 |
| Advertising | 0 | 0 | 0 | 0 |
| Bank Charges | 0 | 0 | 0 | 0 |
| Event Costs | 1,525 | 0 | 1,525 | 0 |
| Gifts Given | 2,312 | 1,695 | 4,007 | 2,197 |
| Other Expenditure | 2,605 | 141 | 2,746 | 7,187 |
| Premises | 15,382 | 12,796 | 28,178 | 17,232 |
| Staff Costs | 39,273 | 0 | 39,273 | 39,722 |
| Governance Costs | ||||
| Governance Costs | 603 | 0 | 603 | 0 |
| Other | ||||
| Fixed Asset Purchases | 0 | 0 | 0 | 0 |
| Loans Repaid | 0 | 5,000 | 5,000 | 5,000 |
| Money Invested | 0 | 0 | 0 | 0 |
| Total payments | 68,553 | 19,632 | 88,185 | 84,717 |
| Net Receipts / Payments (before transfers) |
15,771 | -8,358 | 7,412 | -4,006 |
| Fund Transfers In | 5,000 | 7,577 | 12,577 | 0 |
| Fund Transfers Out | 12,577 | 0 | 12,577 | 0 |
| Net Movement of Cash Funds | 8,194 | -782 | 7,412 | -4,006 |
| Total Cash Funds Brought Forward |
23,610 | 17,003 | 40,613 | 44,618 |
| Total Cash Funds Carried Forward |
31,804 | 16,222 | 48,025 | 40,612 |
| Represented By | ||||
|---|---|---|---|---|
| General (Unrestricted) | 10,804 | 0 | 10,804 | 5,511 |
| Appeals (Restricted) | 0 | 411 | 411 | 162 |
| Building (Restricted) | 0 | 5,584 | 5,584 | 4,681 |
| Building Savings (Restricted) | 0 | 10,226 | 10,226 | 12,160 |
| General Savings (Unrestricted) | 21,000 | 0 | 21,000 | 18,098 |
Asset & Liability Statement
Cash Assets
| Cash Assets | Cash Assets | Cash Assets | Cash Assets | Cash Assets | Cash Assets | Cash Assets |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Prior Year | |||
| General (Unrestricted) | 10,804 | 0 | 10,804 | 5,511 | ||
| Appeals (Restricted) | 0 | 411 | 411 | 162 | ||
| Building (Restricted) | 0 | 5,584 | 5,584 | 4,681 | ||
| Building Savings (Restricted) | 0 | 10,226 | 10,226 | 12,160 | ||
| General Savings (Unrestricted) | 21,000 | 0 | 21,000 | 18,098 | ||
| Other Monetary Assets | ||||||
| Notes | Unrestricted | Restricted | Total | Prior Year | ||
| Gift Aid | 0 | 0 | 0 | 0 | ||
| Stock | 0 | 0 | 0 | 0 | ||
| Other | Mrs W Lewis legacy | 1,000 | 0 | 1,000 | 1,000 | |
| Investment Assets | ||||||
| Notes | Unrestricted | Restricted | Total | Prior Year | ||
| Property | 0 | 0 | 0 | 0 | ||
| Investment Accounts | 0 | 0 | 0 | 0 | ||
| Other | 0 | 0 | 0 | 0 | ||
| Fixed Assets | ||||||
| Notes | Unrestricted | Restricted | Total | Prior Year | ||
| Land & Buildings | Church Building & Manse (insured value) |
0 | 2,605,423 | 2,605,423 | 2,530,679 | |
| Music & PA Equipment | 0 | 0 | 0 | 0 | ||
| Computers & IT | 0 | 0 | 0 | 0 | ||
| Furniture | Both buildings' fixtures, furniture and equipment (insured value) |
0 | 114,154 | 114,154 | 86,557 | |
| Motor Vehicles | 0 | 0 | 0 | 0 | ||
| Liabilities | ||||||
| Notes | Unrestricted | Restricted | Total | Prior Year | ||
| Loans Outstanding | Baptist Buildings Loan (current £5,000 + long- term £25,000) |
0 | 30,000 | 30,000 | 35,000 | |
| Pension Payment Owed |
0 | 0 | 0 | 0 | ||
| HMRC Payments Owed |
0 | 0 | 0 | 0 | ||
| Independent Examination Fee Due |
0 | 0 | 0 | 0 | ||
| Other | 0 | 0 | 0 | 0 |
Signature
These accounts have been approved by the trustees, and are signed on their behalf by:
Name Signature Date
Notes to the Accounts
Accounting Policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
Transactions to Related Parties
There were no transactions related parties during the accounting period.
Movement of Funds
| Fund Name | Opening Balance | Income | Expenditure | Fund Transfers | Closing Balance |
|---|---|---|---|---|---|
| Unrestricted | |||||
| General (Unrestricted) | 5,511 | 84,185 | 68,553 | -10,340 | 10,804 |
| General Savings (Unrestricted) |
18,098 | 138 | 0 | 2,763 | 21,000 |
| Total | 23,610 | 84,323 | 68,553 | -7,577 | 31,804 |
| Unrestricted Total | 23,610 | 84,323 | 68,553 | -7,577 | 31,804 |
| Restricted | |||||
| Appeals (Restricted) | 162 | 1,104 | 1,695 | 840 | 411 |
| Building (Restricted) | 4,681 | 7,103 | 12,937 | 6,737 | 5,584 |
| Building Savings (Restricted) |
12,160 | 3,066 | 5,000 | 0 | 10,226 |
| Total | 17,003 | 11,274 | 19,632 | 7,577 | 16,222 |
| Restricted Total | 17,003 | 11,274 | 19,632 | 7,577 | 16,222 |
| TOTAL | 40,613 | 95,597 | 88,185 | 0 | 48,025 |
Other
Other Monetary Assets - Mrs W Lewis Legacy
The conditions of the legacy are that the £1,000 capital is retained and the interest earned is to be used at the discretion of the minister.
Non-monetary assets
The church is the beneficial owner (subject to the relevant trusts) of the following assets, which are shown at the values used for insurance purposes. The legal titles of the church premises and the
church manse are held by the church’s custodian trustee, the Baptist Union Corporation Ltd.Year Prior YearChurch Premises - Beaufort Road 2,302,399 2,235,334Church Manse - Beaufort Road 303,024 295,345Fixtures, fittings and equipment 114,154 86,557