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← Guiseley Baptist Church

2023-09-30-accounts

Registered Charity no. 1151428

Guiseley Baptist Church Trustees Annual Report and Accounts

Year Ended 30th September 2023

WYATT & CO

Chartered accountants 125 Main Street Garforth Leeds LS25 1AF

Guiseley Baptist Church

Year Ended 30th September 2023

Contents Page

Page
Legal and Administrative Information 1
Trustee's Annual Report 2
Independent Examiners Report 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9

Guiseley Baptist Church

Year Ended 30th September 2023

Legal and Administrative Information

Reference

The Charity is called “Guiseley Baptist Church” and is registered with the Charity Commission for England and Wales as an Unincorporated Association (1151428).

Guiseley Baptist Church is located in Guiseley, Leeds and is part of the Yorkshire Baptist Association and Baptist Union of Great Britain.

Registered Charity Number 1151428 Registered Office The Hub, Manchester House, 50a Oxford Road, Guiseley LS20 8AB Website www.guiseleybaptistchurch.co.uk Trustees Ministers: Revd Gill Thurgood Church Secretary: Mrs Joy Liles, Church Treasurer: Mrs Elizabeth Allen Appointed April 2023 Deacons: Dr Paul Connor Mrs Carol Cook Mr Crispin Northey Appointed February 2023 Mr Andrew Penny Mr Tony Tofrik Mrs Ruth Evans Mr Mike Smith Resigned February 2023 Primary Bankers Barclays Bank UK PLC 1 Churchill Place London E14 5HP Independent Examiner: Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF

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Guiseley Baptist Church

Year Ended 30th September 2023

Trustees Report

Aims and purposes

The Charity Trustees of Guiseley Baptist Church (GBC) have the responsibility, together with the rest of the Church, of co-operating with Minister Revd Gill Thurgood, and Youth and Children’s Worker Joe Millar, in the advancement of the Christian faith and the promotion of the whole mission of the Church: pastoral, evangelistic, social, and ecumenical. The Charity Trustees are also responsible for the maintenance of the Church buildings and offices.

Objectives and activities

Charity Trustees are committed to enabling as many people as possible to worship and become part of the community and fellowship at GBC. We do this through our regular worship services, which put faith into practice through prayer, the centrality of Scripture and music and sacrament, and through several other weekly programmes and activities.

When planning our activities for the year, the ministers and Charity Trustees have considered the Commission's guidance on public benefit and specifically the advice to charities for the advancement of religion. We place a high value on enabling ordinary people of all ages to live out their faith as part of our community through:

Achievements and performance

From October 2022 to September 2023 the ministerial team was made up of Revd Gill Thurgood, Minister (full-time), and Mr Joe Millar, Youth and Children’s Worker (full-time).

Church services

We currently hold a weekly in-person Sunday morning worship service and a less formal monthly Sunday evening service.

Membership

As of 30th September 2023, GBC had 93 members, and others regularly attending the Church services and other group activities.

Prayer

Prayer continues to be an essential aspect of our life at GBC.

We have an established ‘Prayernet’ where people can send email requests for prayer to one of our church members who will then forward the request to all those who have signed up to receive email and/or text message updates.

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Guiseley Baptist Church

Year Ended 30th September 2023

Trustees Report

Food Bank collection point

During this period the church building has continued to be used as a food bank collection point. We have a basket in the foyer to receive food donations, which are subsequently taken to the Bradford North Food Bank.

Alpha course

In collaboration with the prison chaplaincy, we ran an Alpha Course with ten incarcerated men at a Yorkshire prison from May to June 2023. Five volunteers from GBC went into the prison every week for seven weeks. Another similar course commenced in September 2023. The feedback from all those attending the May/June course was very positive.

Job Club

Our Christians Against Poverty (CAP) facilitated Job Club began again in November 2022, running weekly for 8 weeks. The second 8-week course began in September 2023. A GBC member and CAP centre manager led both courses, assisted by nine volunteers.

Involvement in wider Baptist life

We are actively involved with the Yorkshire Baptist Association (YBA). Our Church members continue to support other YBA initiatives and Revd Gill Thurgood regularly meets with other Baptist ministers in the Leeds/Bradford area.

The church building

Our building continues to be well used throughout the week by several different groups from within the church and the wider community.

We host a table tennis club which is attended by members of the local community. This is run by our youth and children’s worker and another member of GBC.

Cornerstone, our weekly Wednesday lunch group, welcomes older members of the Church and community to share a simple meal with entertainment afterwards.

We continue to host Mainly Music, a group where parents, carers, and pre-school children can come together to sing, play, and enjoy the company of other families. After starting from scratch after the Covid lockdowns, the group is once again at full capacity with a waiting-list in place.

As well as being used by other community groups including a Community Choir, Flute Group, and Slimming World, the building is also available for special church services, such as weddings and funerals.

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Guiseley Baptist Church

Year Ended 30th September 2023

Trustees Report

Youth and Children’s work

Our children and young people have continued to grow in their relationship with God under the leadership of Joe Millar and our team of committed volunteers who support the youth and children’s work. We have several groups for youth and children meeting through the week as well as groups with age-appropriate activities on Sunday mornings.

Joe continues to be involved in the local school community where he provides pastoral care in the Student Support Centre, acting as a bridge between the school and GBC.

Pastoral care

Pastoral care is provided by the minister and a small group of pastoral visitors. However, we see pastoral care as the responsibility of all church members. Pastoral support within the fellowship happens through friendships, house groups and the various groups that meet throughout the week. Over the last year, many have reported feeling very well supported and cared for by others in their house group.

Mission and evangelism

Helping those in need, both in the UK and overseas, is a demonstration of our faith. We have made several offerings during the year to help those in crisis. Our 2022 Harvest Appeal raised money to support the work of BMS World Mission in Nepal, and money raised during our Christmas 2022 Appeal went to support both Christians Against Poverty (CAP) and the Bradford North Foodbank.

The church has also given towards the work of The Baptist Union Home Mission Fund, Leeds Faith in Schools, The Wren Bakery, and the Joanna Project.

Volunteers

We are thankful to all the volunteers who work so hard to make our Church the lively and vibrant community it is. In particular:

Structure, governance, and management

At GBC, the Charity Trustees include our minister and eight deacons elected by members of the Church at our church meetings. The method of appointment of deacons is set out in the Church Constitution. The Charity Trustees are responsible for making recommendations to the Church but ultimately decisions on all matters rest with church members at the Church Meetings. Other

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Guiseley Baptist Church

Year Ended 30th September 2023

Trustees Report

members of the Church may take on specific responsibilities at certain times depending on their particular expertise, but they remain accountable to the Charity Trustees and, ultimately, to the Church Meeting.

During the October 2022 to September 2023 period, the GBC Charity Trustees met 12 times. There were four ordinary church members' meetings, including an AGM in April 2023 and one special church meeting, also in April 2023.

Policies for the protection of children, young people and vulnerable adults are available on our website and a hard copy can be provided on request. Our protection policies include an outline of the procedure for accepting volunteers and the requirement of a DBS check. Regular training sessions are provided and anyone working with children, young people, and vulnerable adults is required to attend.

Future plans

Early in 2023 we learned that the owner of the building adjoining the church was planning to re-let or sell the property. This is a two-storey building, built in 1922, which used to be part of GBC’s buildings and used as school rooms. In 1991 the chapel building needed extensive repairs and the decision was made to sell the school rooms to pay for the renovation.

In April 2023, church members agreed, at a Special Church Meeting, to purchase the adjoining building using proceeds from the sale of the church’s second manse, along with donations and loans from members and the wider church family. This has been seen as a wonderful God-given opportunity with the potential to improve our current ministries, extend the reach of the church, and enable greater connection with the community. It will also enable the church offices to be moved on site and made more accessible. The vision has been widely embraced by the church family who have given very generous financial support through their donations and loans for this project.

At the time of writing, completion of the purchase took place on 22[nd] February 2024!

Approved by the Trustees

----- Start of picture text -----
Name of Trustee: _Elizabeth F Allen_
Signed on behalf of the Trustees: ____
29/04/2024
Date of approval: _________
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Guiseley Baptist Church

Year Ended 30th September 2023

Independent Examiners Report

I report to the trustees on my examination of the financial statements of Guiseley Baptist Church ('the charity')for the year ending 30th September 2023.

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 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:

  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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nigel Wyatt BSC FCA Date: 29/04/2024 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

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Guiseley Baptist Church

Year Ended 30th September 2023

Statement of Financial Activities

Statement of Financial Activities
2023 2022
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note £ £ £ £
Income
Donations and legacies 168,474 69,885 238,359 170,347
Other income 20,779 - 20,779 15,833
────────── ────────── ────────── ──────────
Total Income 2 189,253 69,885 259,138 186,180
────────── ────────── ────────── ──────────
Expenditure
Expenditure on charitable activities 3 136,493 5,383 141,876 166,110
────────── ────────── ────────── ──────────
Total Expenditure 136,493 5,383 141,876 166,110
────────── ────────── ────────── ──────────
────────── ────────── ────────── ──────────
Net Income / (Expenditure) Before Gains/(Losses) 52,760 64,502 117,262 20,070
────────── ────────── ────────── ──────────
Gain/(loss) on revaluation of fixed asset - - - -
────────── ────────── ────────── ──────────
Net Income / (Expenditure) After Gains/(Losses) 52,760 64,502 117,262 20,070
────────── ────────── ────────── ──────────
Net Income and Net Movement in Funds
Total funds brought forward 11 1,757,301 5,109 1,762,410 1,742,340
Transfers 11 - - - -
────────── ────────── ────────── ──────────
Total Funds Carried Forward 11 1,810,061 69,611 1,879,672 1,762,410
────────── ────────── ────────── ──────────

All income and expenditure derive from continuing activities.

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Guiseley Baptist Church

Year Ended 30th September 2023

Statement of Financial Position

Statement of Financial Position
2023 2022
Note £ £
Fixed Assets
Tangible fixed assets 9 1,750,000 1,750,000
Current Assets
Debtors 10 34,029 23,266
Cash at bank and in hand 187,125 75,970
────────── ──────────
221,154 99,236
Creditors: Amounts Falling Due Within One Year 11 40,482 -
────────── ──────────
Net Current Assets 180,672 99,236
────────── ──────────
Total Assets Less Current Liabilities 12 1,930,672 1,849,236
────────── ──────────
Creditors: Amounts Falling Due After One Year 51,000 74,626
────────── ──────────
Net Assets 1,879,672 1,774,610
────────── ──────────
Funds of the Charity
Restricted funds 13 69,611 5,109
Unrestricted funds 13
Unrestricted general fund 1,800,595 1,747,835
Designated funds 9,466 9,466
────────── ──────────
1,810,061 1,757,301
────────── ──────────
Total Charity Funds 1,879,672 1,762,410
────────── ──────────

Trustees Responsibilities

These financial statements were approved by the board of trustees and authorised for issue:

Name of Trustee: Signed on Behalf of the Trustees: Date of Approval:

Elizabeth Frances Allen

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

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

29/04/2024 ───────────────────────────────────────────────────

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Guiseley Baptist Church

Year Ended 30th September 2023

Notes to the Financial Statements

Basis of Preparation

Guiseley Baptist Church is a charitable organisation registered in the United Kingdom. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

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 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, often known as a ‘special offering’ in the church.

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, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

• All voluntary income from members of the church are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.

• Grants where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

• Income resources from charitable trading activities such as the letting of the building are accounted for when invoices are drawn up (as the point of entitlement).

• Donated services and facilities are included at the value to the charity where this can be quantified.

• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.

• Volunteer time, the value of voluntary support for the work of the church is not included in the accounts but is described in the Trustees Annual Report.

• Investment Income is included in the accounts when receivable.

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Guiseley Baptist Church

Year Ended 30th September 2023

Notes to the Financial Statements

Resources Expended

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Tangible Fixed Assets

Historically the church building along with its fixtures and equipment of the church have been held at the value of the insurance policy in place. This has been applied previously due to the accounts being prepared on cash accounting basis. Due to the nature of the building and fixtures it is deemed reasonable to continue holding the church building and fixtures and equipment on this valuation basis due to lack of other accurate valuation method. Please note that the church manses are held at cost and are not depreciated.

This means the any gain or loss in the deemed value of the fixtures and fittings and land and buildings is recognised in the statement of financial activity.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Operating Leases

Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangements, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest of the charity after deducting all of its liabilities.

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Guiseley Baptist Church

Year Ended 30th September 2023

Notes to the Financial Statements

Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

Judgements and key sources of estimation uncertainty

There have been no significant judgements (apart from those involving estimates) made in the process of preparing the financial statements. There have been no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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Guiseley Baptist Church

Year Ended 30th September 2023

Notes to the Financial Statements

**2 ** Analysis of Income
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Donations and legacies
Standing orders 134,862 120 134,982
One off donations 513 52,283 52,796
Envelopes / cheques 1,140 3,850 4,990
Cash 9,158 2,405 11,563
Gift aid 22,801 11,227 34,028
────────── ──────────
──────────
168,474 69,885 238,359
────────── ──────────
──────────
Other receipts
Hire of premises 20,138 - 20,138
Other income 481 - 481
Interest 160 - 160
────────── ──────────
──────────
20,779 - 20,779
────────── ────────── ──────────
────────── ──────────
──────────
Total Income 189,253 69,885 259,138
────────── ──────────
──────────
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Donations and legacies
Standing orders 135,609 1,675 137,284
One off donations - - -
Envelopes / cheques 124 - 124
Cash 7,579 100 7,679
Gift aid 25,260 - 25,260
────────── ────────── ──────────
168,572 1,775 170,347
────────── ──────────
──────────
Other income
Hire of premises 15,571 - 15,571
Other income 260 - 260
Interest 2 - 2
────────── ────────── ──────────
15,833 - 15,833
────────── ──────────
──────────
────────── ──────────
──────────
Total Income 184,405 1,775 186,180
────────── ──────────
──────────

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Guiseley Baptist Church

Year Ended 30th September 2023

Notes to the Financial Statements

3 Expenditure on Charitable Activities by Fund Type

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Ministry 85,438 2,075 87,513
Mission 20,577 3,308 23,885
Premises 26,837 - 26,837
Capital equipment 1,105 - 1,105
Other 2,536 - 2,536
────────── ──────────
──────────
136,493 5,383 141,876
────────── ──────────
──────────
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Ministry 96,903 1,710 98,613
Mission 24,887 2,202 27,089
Premises 34,532 - 34,532
Capital equipment 1,371 - 1,371
Other 4,506 - 4,506
────────── ──────────
──────────
162,199 3,912 166,110
────────── ──────────
──────────

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 trustee's report for further details about volunteer contributions in the organisation.

5 Independent examination fees

Fees payable to the independent examiner for:

Independent examination and preparation of the financial statements

2023 2022 £ £ 1,320 895

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Guiseley Baptist Church

Year Ended 30th September 2023

Notes to the Financial Statements

6 Staff Costs

Staff Costs Staff Costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023 2022
£ £
Wages and salaries 46,457 53,923
Social security costs 6,093 15,701
Employer contributions to pension plans 11,298 17,021
────────── ──────────
63,849 86,645
────────── ──────────

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

2023 2022
Average Head Count 2 3

No employee received employee benefits of more than £60,000 during the year.

Key Management Personnel

The charity considers its key management personnel to be the staff team. The remuneration received by the full staff team is noted above.

7 Trustee Remuneration and Expenses

During the year one trustee (2022: 2) received remuneration for their services to the charity as an employee and not for their duties as a trustee.

The employment remuneration payments have been authorised by the remaining members of the trustee board.

2023 2022
£ £
Rev G Thurgood 39,629 25,907

During the year 4 Trustees incurred out of pocket expenses (2022: nil) for the day to day running of the charity's activities. The types of expenditure include training, travel expenses, administration costs, pastoral gifts, and other charitable activity expenditure.

8 Related Party Transactions

There were no related party transactions which took place during the year (2022: £0)

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Guiseley Baptist Church

Year Ended 30th September 2023

Notes to the Financial Statements

9 Tangible Fixed Assets

**9 ** Tangible Fixed Assets
Freehold Fixtures and
Property Fittings Total
£ £
Cost as at 1st October 2022 1,650,000 100,000 1,750,000
Additions - - -
──────────
──────────		 ──────────
Cost as at 30th September 2023 1,650,000 100,000 1,750,000
──────────
──────────		 ──────────
Depreciation as at 1st October 2022 - - -
Depreciation charge - - -
──────────
──────────		 ──────────
Depreciation as at 30th September 2023 - - -
──────────
──────────		 ──────────
──────────
──────────		 ──────────
Net book value as at 30th September 2023 1,650,000 100,000 1,750,000
──────────
──────────		 ──────────
Net book value as at 30th September 2022 1,650,000 100,000 1,750,000
**10 ** Debtors
2023 2022
£ £
HMRC Gift Aid tax recoverable 34,029 23,266
────────── ──────────
34,029 23,266
────────── ──────────
**11 ** Creditors: amounts falling due within one year
2023 2022
£ £
Loans 40,482 12,200
────────── ──────────
40,482 12,200
────────── ──────────
**12 ** Creditors: amounts falling due after one year
2023 2022
£ £
Loans 51,000 74,626
────────── ──────────
51,000 74,626
────────── ──────────

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Guiseley Baptist Church

Year Ended 30th September 2023

Notes to the Financial Statements

13 Analysis of Charitable Funds

1 Oct 2022 Income Expenditure Transfers 30 Sept 2023 Transfers 30 Sept 2023
£ £ £ £ £
Unrestricted Funds
General 1,747,835 189,253 (136,493) - 1,800,595
────────── ────────── ────────── ────────── ──────────
1,747,835 189,253 (136,493) - 1,800,595
Designated Funds
Legacy fund 9,466 - - - 9,466
────────── ────────── ────────── ────────── ──────────
9,466 - - - 9,466
────────── ────────── ────────── ────────── ──────────
Total Unrestricted 1,757,301 189,253 (136,493) - 1,810,061
────────── ────────── ────────── ────────── ──────────
Restricted Funds
Building fund - 63,300 (2,075) - 61,225
Other immaterial restricted funds 5,109 - - - 5,109
Communion - 4,963 (2,190) - 2,773
Special appeals (e.g. Harvest,
Christmas)		 - 1,622 (1,118) - 504
────────── ────────── ────────── ────────── ──────────
Total Restricted 5,109 69,885 (5,383) - 69,611
────────── ────────── ────────── ────────── ──────────
────────── ────────── ────────── ────────── ──────────
Total Funds 1,762,410 259,138 (141,876) - 1,879,672
────────── ────────── ────────── ────────── ──────────

Fund Descriptions

Designated Funds

Legacy fund

Funds relating to a legacy received by the Church.

Restricted Funds

Building fund

Funds donated to support the purchase and adaptation for church use of the building and land adjacent to the chapel.

14 Events After the Reporting Period

In February 2024 the Church sold it's second manse property for £390k and bought the building next door to the Church located on 24b/c Oxford Road for £390k.

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