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2025-12-31-accounts

Registered Charity no. 1149238

Harehills Lane Baptist Church

Trustees' Annual Report and Accounts

Year Ended 31st December 2025

Harehills Lane Baptist Church

Year Ended 31st December 2025

Contents Page

Page
Legal and Administrative Information 1
Trustees’ Annual Report 2
Independent Examiner's Report 5
Statement of Receipts and Payments 6
Statement of Assets and Liabilities 7
Notes to the Financial Statements 8

Harehills Lane Baptist Church

Year Ended 31st December 2025

Legal and Administrative Information

Reference

The Charity is called Harehills Lane Baptist Church. The Church is registered with the Charity Commission for England and Wales and was registered on the 5th October 2012. Before this the church was an except charity.

Registered Charity Number 1149238
Principal Address 13 Hilton Place
Leeds
West Yorkshire
LS8 4HE
Website www.hlbc.org.uk
Trustees Graeme Dodds Pastor and Team Leader
Duncan Moynihan Associate Pastor
Elizabeth New Community Worker
Judith Moynihan Church Secretary
Martin Townshend Church Treasurer
Bernadette Lynch Resigned in July 2025
Primary Bankers Virgin Money
1 Briggate
Leeds
LS1 6EP
Independent Examiner Nigel Wyatt BSC FCA
Wyatt & Co Chartered Accountants
125 Main Street
Garforth, Leeds
LS25 1AF

1

Harehills Lane Baptist Church

Year Ended 31st December 2025

Trustees’ Annual Report

The Trustees present their annual report together with the financial statements of the Trust (“Church”) for the year ended 31 December 2025.

These financial statements have been prepared on the Receipts and Payments basis in accordance with the Charities Act 2011 and related regulations.

Structure, Governance and Management

The Church is a registered charity (number 1149238). The Church registered formally with the charity commission in anticipation of its annual income exceeding the permitted limit of £100,000 which meant that it would no longer qualify as an “excepted charity” which was not required to register. The Constitution dated 17/06/2012 forms its governing document. The Church is a member of the Baptist Union of Great Britain and the Yorkshire Baptist Association.

At the date of registration all existing Trustees were appointed formally as Trustees of the new registered organisation.

The method of appointment of Charity Trustees is set out in the Church Constitution. The membership of the Charity Trustees consists of a minister (Pastor and Team Leader), and a Leadership Team, from within whom the roles of Secretary and Treasurer are assigned.

The Pastor, Associate Pastor and Community Worker are permanent roles agreed and appointed by the Church Members’ Meeting. Other Leadership Team are each nominated by two Church members and voted on at a Church Members’ Meeting and serve for a period of 3 years. They may be re-elected for a further period of 3 years after which they must stand down for at least 1 year. The appointing of Trustees is decided within the members of the Leadership Team.

Our Charity Trustee meetings take place twice a month, and include prayer, Bible reading, financial matters presented by the Treasurer, along with any other matters that need addressing. Minutes of Trustee meetings are taken by the Secretary, circulated and stored safely for the future.

The Church has two salaried employees, the lead minister and a cleaner; our community worker role is funded through Interserve.

Reference and Administrative Details

The reference and administrative details are shown within the charity information page which forms part of this Trustees Report.

Objectives and Activities

Public Benefit Disclosure

The Trustees have ongoing regard to the guidance issued by the Charity Commission on public benefit both for members of the congregation and people in our local community.

The Church proclaims the Gospel of Jesus Christ. This benefit is available to all who come into contact with the Church in any way. The Charity Trustees of Harehills Lane Baptist Church have the responsibility together with the rest of the Church of seeking the advancement of the Christian faith and the promotion of the whole mission of the Church – pastoral, evangelistic, social and ecumenical.

In line with the model constitution provided by the Baptist Union our governing document states that our principal purpose is the advancement of the Christian faith according to the principles of the Baptist denomination to include the advancement of education, community service and such other general charitable purposes in such parts of the United Kingdom and the world as the Church shall determine.

2

Harehills Lane Baptist Church

Year Ended 31st December 2025

Trustees’ Annual Report

Main Activities

Main Achievements of HLBC in 2025

During 2025, HLBC has run a full programme of services and activities. Worship, prayer, preaching, Bible study, children’s Sunday Club activities, house groups, with their pastoral and fellowship functions, have continued throughout the year. A weekly Monday prayer group continued to meet on Zoom, having been found to be highly successful and popular in this format. A men’s and a women’group met for prayer and fellowship over breakfast once a month in a local venue. The Creative Studio arts group, which was begun during Covid restrictions on Zoom, continued to run successfully online.

Courtyard Cafe on Mondays continued to serve affordable and freshly-cooked food to visitors from across the local community. It is encouraging that customer numbers increased for unwaged/homeless guests who are offered free meals and other food/essentials. As part of Leeds Food Aid Network, the Cafe team have maintained weekly home deliveries of meals to those identified as vulnerable to the church, gifted regular packages of food and essentials to many local households, and frequently donated additional food resources and surplus to other Leeds organisations. This activity was facilitated by membership of Fairshare Yorkshire.

Our Community Worker continued to run the weekly Ladies’ English Drop-in, serving women mainly of Asian origin, living in the community around the church.

The church has maintained its rental use over the course of the year, which has benefitted both the community and the church. Hosted activities included: playgroups, dance classes for over 55s, Aikido classes, Circus and Aerial training, music lessons and an amateur orchestra. HLBC continued as host for the Saviour Trust’s housing support drop-in, and began a partnership with Migrant Action Leeds as venue for their new Sponsored Workers Hub.

We have continued to support Interserve and Tear Fund through charitable giving and in November began a consultation process to select new organisations to support from 2026.

Volunteer Contribution

The church benefits greatly from the contributions made by volunteers from our church membership, who organise and run the great majority of the activities of the church. We are also grateful for the contributions made by volunteers from other churches and from the community – this is particularly the case in the Community Café, the English Drop-in and the Creative Studio.

Appropriate training is provided for our volunteers when needed, including Safeguarding Training (working involving children and young people) and Food Hygiene (Courtyard Café).

3

Harehills Lane Baptist Church

Year Ended 31st December 2025

Trustees’ Annual Report

Financial Review

Members of the congregation have continued to give regularly by standing order, one-off donations and the offering plate. The rental income of the church has remained healthy. The end of year deficit between our (unrestricted) income and expenditure was £45,761. The deficit is due to an increased budget devoted to maintenance, including essential expenditure on roof repairs, and to a complete refurbishment of the church flat, bringing it up to required safety standards. In addition, we spent £33,073 from our ring-fenced legacy fund on replacing the audio-visual system for the benefit of all users of the church sanctuary. The process of consultation is continuing to determine the spending of the rest of the legacy fund

During the year, total receipts amounted to £135,968 (2024: £131,360), with donations and legacies being the primary source, totalling £91,069 (2024: £83,213). Payments for the year totalled £179,580 (2024: £102,163), resulting in net payments of £43,612 (2024: receipts of £29,197). The two largest areas of spending were premises costs and staff-related costs.

At the year end, the Church held cash funds of £243.806 (2024: £287,418). Of this, general unrestricted funds amounted to £84,229 (2024: £101,347), with a further £153,373 held in designated funds.

The legacy received in 2023 is ring-fenced for improvement and development of the church buildings in line with the wishes of the donor.

Principal Sources of Funding

The church’s principal sources of funds are regular giving by the congregation and rental income from regular users of the church premises.

Reserve Fund

We hold a ring-fenced reserve to cover the eventuality of needing to give notice to any employee, principally the pastor. The amount that the church held in reserve at the end of the year was £20,567.

Trustees’ Responsibilities

Harehills Lane Baptist Church's financial statements have been prepared on a cash basis, when receipts and payments take place through the bank account.

The trustees are responsible for preparing the annual report and financial statements in accordance with applicable law and regulations, for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

10/08/2026

This report was approved by the Trustees on …………….……………………and signed on their behalf by:

Church Secretary J Moynihan Chair

4

Harehills Lane Baptist Church

Year Ended 31st December 2025

Independent Examiner's Report

I report to the trustees on my examination of the financial statements of Harehills Lane Baptist Church ('the charity') for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements 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 Act.

Independent Examiner's statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I have listed any material matters that have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act, or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

Nigel Wyatt BSC FCA Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

Date:

11/08/2026

5

Harehills Lane Baptist Church

Year Ended 31st December 2025

Statement of Receipts and Payments

Unrestricted Restricted
Total Funds
Total Funds
Funds Funds 2025 2024
Note £ £ £ £
Receipts
Donations and legacies 83,830 7,239 91,069 83,213
Charitable activities 33,291 - 33,291 30,916
Activities for generating income 800 - 800 3,826
Investment income 10,808 - 10,808 13,405
Other - - - -
────────── ────────── ────────── ──────────
Total Receipts 2 128,729 7,239 135,968 131,360
────────── ────────── ────────── ──────────
Payments
Payments on charitable activities 3 174,490 5,090 179,580 102,163
────────── ────────── ────────── ──────────
Total Payments 174,490 5,090 179,580 102,163
────────── ────────── ────────── ──────────
────────── ────────── ────────── ──────────
Net Receipts / (Payments) (45,761) 2,149 (43,612) 29,198
────────── ────────── ────────── ──────────
Net Movement in Funds (Cash)
Total funds (Cash) brought forward 8 281,522 5,896 287,418 258,220
Transfers 1,841 (1,841) - -
────────── ────────── ────────── ──────────
Total Funds (Cash) Carried Forward 237,602 6,204 243,806 287,418
────────── ────────── ────────── ──────────
Funds Represented By
General (Unrestricted) 84,229 - 84,229 101,347
Designated funds 153,373 - 153,373 180,175
Restricted funds - 6,204 6,204 5,896
────────── ────────── ────────── ──────────
237,602 6,204 243,806 287,418
────────── ────────── ────────── ──────────

These financial statements were approved by the trustees and signed on their behalf:

Name of Leader:

Church Secretary J Moynihan

───────────────────────────────────────────────────

Signed on behalf of the Trustees:

─────────────────────────────────────────────────── 10/08/2026

Date of Approval:

───────────────────────────────────────────────────

6

Harehills Lane Baptist Church

Year Ended 31st December 2025

Statement of Assets and Liabilities

As these accounts are prepared on a cash basis, a formal Balance Sheet (Statement of Financial Position) is not required. Instead, a Statement of Assets and Liabilities has been included to provide an overview of the charity’s financial position at the year end.

The value of buildings and other fixed assets has been included at the latest available carrying value from previous accruals accounts. No depreciation has been charged in these receipts and payments accounts.

2025 2024
£ £
Fixed Assets
Buildings 662,939 662,939
Equipment & Fixtures and Fittings 42,851 12,739
────────── ──────────
705,790 675,678
Current Assets
Cash at bank and petty cash 243,806 287,418
────────── ──────────
243,806 287,418

7

Harehills Lane Baptist Church

Year Ended 31st December 2025

Notes to the Financial Statements

Basis of Preparation

The financial statements have been prepared on a cash basis when receipts and payments take place through the bank account or petty cash.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources and the money has been paid.

Resources Expended

Expenditure is recognised on a cash basis when payments have been made through the bank account or by petty cash.

Governance Costs

Governance costs include the preparation and examination of the accounts, trustee meeting expenses, and legal advice relating to governance matters.

Taxation

The charity is exempt from tax on its charitable activities.

8

Harehills Lane Baptist Church

Year Ended 31st December 2025

Notes to the Financial Statements

**2 ** Analysis of Receipts
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations and Legacies
Donations 73,343 939 74,282
Gift aid 10,487 - 10,487
Legacy income - - -
Grants - 6,300 6,300
────────── ────────── ──────────
83,830 7,239 91,069
Charitable Activities
Café income 2,474 - 2,474
Church room hire income 30,817 - 30,817
────────── ────────── ──────────
33,291 - 33,291
Activities for Generating Income
Flat rental income 800 - 800
Flat utilities income - - -
────────── ────────── ──────────
800 - 800
Investment Income
Bank interest 10,808 - 10,808
────────── ────────── ──────────
10,808 - 10,808
Other
Other income - - -
────────── ────────── ──────────
- - -
────────── ────────── ──────────
Total Income 128,729 7,239 135,968
────────── ──────────
──────────

9

Harehills Lane Baptist Church

Year Ended 31st December 2025

Notes to the Financial Statements

Analysis of Receipts Cont.
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations and Legacies
Donations 64,315 409 64,724
Gift aid 11,139 - 11,139
Legacy income - - -
Grants - 7,350 7,350
────────── ────────── ──────────
75,454 7,759 83,213
Charitable Activities
Café income 4,236 - 4,236
Church room hire income 26,680 - 26,680
────────── ────────── ──────────
30,916 - 30,916
Activities for Generating Income
Flat rental income 1,350 - 1,350
Flat utilities income 2,476 - 2,476
────────── ────────── ──────────
3,826 - 3,826
Investment Income
Bank interest 13,405 - 13,405
────────── ────────── ──────────
13,405 - 13,405
Other
Other income - - -
────────── ────────── ──────────
- - -
────────── ────────── ──────────
Total Income 123,601 7,759 131,360
────────── ──────────
──────────

10

Harehills Lane Baptist Church

Year Ended 31st December 2025

Notes to the Financial Statements

3 Payments on Charitable Activities by Fund Type

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Administration 6,631 - 6,631
Café 433 - 433
Church Activities 1,437 240 1,677
Premises costs 73,626 - 73,626
Flat premises costs 31,884 - 31,884
Household Support - 4,120 4,120
Manse premises costs 4,454 - 4,454
Missionary and giving 11,754 730 12,484
Other Mission - - -
Staff salaries 43,898 - 43,898
Staff related costs 373 - 373
────────── ────────── ──────────
174,490 5,090 179,580
────────── ────────── ──────────
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Administration 6,462 - 6,462
Café 483 - 483
Church Activities 2,560 - 2,560
Premises costs 19,822 - 19,822
Flat premises costs 4,197 - 4,197
Household Support - 7,251 7,251
Manse premises costs 2,837 - 2,837
Missionary and giving 14,334 - 14,334
Other Mission - - -
Staff salaries 42,287 - 42,287
Staff related costs 1,930 - 1,930
────────── ────────── ──────────
94,912 7,251 102,163
────────── ──────────
──────────

4 Volunteers

The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustees' report for further details about volunteer contributions to the organisation.

11

Harehills Lane Baptist Church

Year Ended 31st December 2025

Notes to the Financial Statements

5 Independent Examination Fees

**5 ** Independent Examination Fees
Fees payable to the independent examiner for 2025 2024
£ £
Independent examination and preparation of the financial
statements
1,056 1,020
**6 ** Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 35,881 34,548
Social security costs - -
Employer contributions to pension plans 8,017 7,795
────────── ──────────
43,898 42,343
────────── ──────────

The average headcount of employees during the year was as follows:

2025 2024
Average Headcount 2 2

Number of employees that received employees benefits of more than £60,000 during the year was as follows:


follows:
2025 2024
More than £60,000 - -

7 Trustee Remuneration, Expenses and Donations

During the year, one trustee received remuneration as an employee of the charity. Graeme Dodds was employed in a leadership role within the Church and was not compensated for their role as a trustee. The total remuneration received during the year, including employer's National Insurance and pension contributions, was £45,258 (2024: £43,147).

During the year, three trustees incurred out-of-pocket expenses totaling £1,031 (2024: two trustees, £1,341), all of which related to the day-to-day running of the charity's activities. These expenses included church running costs, maintenance and repairs, and other charitable activity expenditures.

During the year the total aggregated donations made to the charity by the trustees and associated related parties during the year was £6,840 (2024:£6,580).

12

Harehills Lane Baptist Church

Year Ended 31st December 2025

Notes to the Financial Statements

8 Analysis of Charitable Funds

Unrestricted Funds

1 Jan 2025 Income Expenditure Transfers 31 Dec 2025 Transfers 31 Dec 2025
£ £ £ £ £
Unrestricted
General 101,347 122,458 (141,417) 1,841 84,229
Designated
J Toner Legacy 159,608 6,271 (33,073) - 132,806
Reserves 20,567 - - - 20,567
────────── ──────────
──────────
────────── ──────────
Total Unrestricted 281,522 128,729 (174,490) 1,841 237,602
────────── ──────────
──────────
────────── ──────────
Restricted Funds
Household Support Fund 2,654 6,300 (4,120) (1,841) 2,993
J Toner Legacy - Worship 2,833 - (240) - 2,593
Special Collections 409 939 (730) - 618
────────── ──────────
──────────
────────── ──────────
Total 5,896 7,239 (5,090) (1,841) 6,204
────────── ──────────
──────────
────────── ──────────
────────── ──────────
──────────
────────── ──────────
Total Funds 287,418 135,968 (179,580) - 243,806
────────── ──────────
──────────
────────── ──────────
Unrestricted Funds
1 Jan 2024 Income Expenditure Transfers 31 Dec 2024
£ £ £ £ £
Unrestricted
General 78,142 115,659 (94,100) 1,646 101,347
Designated
J Toner Legacy 151,666 7,942 - - 159,608
Reserves 20,567 - - - 20,567
────────── ──────────
──────────
────────── ──────────
Total Unrestricted 250,375 123,601 (94,100) 1,646 281,522
────────── ──────────
──────────
────────── ──────────
Restricted Funds
Hilton Place Community 900 - (900) - -
Household Support Fund 3,300 7,350 (6,351) (1,646) 2,654
J Toner Legacy - Worship 3,645 - (812) - 2,833
Special Collections - 409 - - 409
────────── ──────────
──────────
────────── ──────────
Total 7,845 7,759 (8,063) (1,646) 5,896
────────── ──────────
──────────
────────── ──────────
────────── ──────────
──────────
────────── ──────────
Total Funds 258,220 131,360 (102,163) - 287,417
────────── ──────────
──────────
────────── ──────────

13

Harehills Lane Baptist Church

Year Ended 31st December 2025

Notes to the Financial Statements

Fund Names

Designated

J Toner Legacy Reserves

Legacy gift to the Church from estate of a Church member. General reserves following the reserves policy of the Church.

Restricted Funds

Household Support Fund J Toner Legacy - Worship Special Collections

Grant income from the Household Support Fund from Leeds City Council, distributed by LCCT for Unity in Poverty Action. Fund used and managed by the Courtyard Cafe Team to support local needs for food and essential household items. Gift of £4000 from the Estate of J Toner in 2022 addressed to 'HLBC Worship and PA Group'. Collections for specific causes/gift days.

9 Related Party Transactions

Related party transactions are disclosed in Note 7. No other related party transactions took place (2024: None).

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