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2025-12-31-accounts

Herne Bay Baptist Church Report of the Trustees for the Year Ended 31[st] December 2025

Administrative Details: Registered Charity Number: 1153040

Address and Contact Details:

Friendship Centre 105 High Street Herne Bay Kent CT6 5LA Telephone 01227-367908 E-mail: admin.hbbc@gmail.com

Minister:

Rev. Stevan Kirk-Smith

Church Secretary:

Kevin Budd Until 31 March 2025 Yvonne Setter From 19 November 2025

Deacons:

Trevor Aldridge Geoffrey Court Denise Hahner Yvonne Setter Linda Cornelius Until 31 March 2025

Finance Group :

Oliver Jeffrey (Chairman) Trevor Aldridge Pamela Banks Until 16 July 2025 Alan Jordan Brian White From 19 November 2025

Youth and Children’s Officer:

Linda Cornelius Until 31 December 2025

Church Administrator:

Alison Bodey

Independent Examiner:

Jonathan Barton CTA ATT (Fellow)

2

Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2025

The Trustees of the Charity, who are made up of the Minister, Church Secretary and Deacons of the Church, present their report for the year ended 31 December 2025.

1. Constitution

The Church was formed in 1879 as a Baptist Church following the principles of the Calvinist Baptists and is governed by Deacons (Trustees) and a Church Members’ Meeting.

The Church is legally constituted as a registered charity No 1153040 and was set up by a Constitution on 19 September 2012 and registered by the Charity Commission on 23 July 2013.

The Constitution provides the Church Rules and a Constitution for the Church Members’ proceedings to include appointment of the Minister, Church affiliations, Church Membership, Leadership and Church Members’ Meetings.

The Trustees are governed by the Church Members’ Meeting which are held four times a year and additionally, when required, in all matters except finance for which they have the final responsibility as required by the Constitution.

The principle objective of the Church is the advancement of the Christian Faith according to the principles of the Baptist denomination.

The management of the charity is the responsibility of the Trustees who are elected under the terms of the Constitution.

2. Method of appointment of Trustees

Under the Constitution the Trustees, apart from the Minister, who is a trustee by virtue of his office, are elected for a three-year term, nominated by Church Members and appointed following a secret ballot at a Church Members’ Meeting providing they receive 66% of those casting a vote at that meeting. Trustees also serve as Deacons of the Church. Trustees may be elected for up to two three-year terms but must have a break of one year following the second term before they become eligible for re-election.

The Church may elect or re-elect every three years a Secretary and Treasurer, who shall also be trustees.

3. Policy for the Induction and Training of the Trustees

Following the appointment of a Trustee the Minister and the Trustees meet together with the new member and work through the Baptist Union Corporation guidelines for new Deacons and Trustees. Under the Church’s congregational approach, Church Members retain ultimate authority under God in matters of Church life. They express this by nominating and appointing Trustees to act as stewards on their behalf and voting on the appointment of Ministers when required.

3

Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2025

3. Policy for the Induction and Training of the Trustees (Continued)

Trustees act as a governance group which has the responsibility of ensuring the proper management of the church. They exercise their governance function through ensuring the Terms of Reference are written and updated for groups dealing with such things as finance, youth worker support group, etc. The Trustees, along with the Minister, ensure that the mission and outreach of the Church is safeguarded. Trustees also encourage and provide personal support to the Minister as required.

The Minister is the spiritual leader. The Minister is empowered to lead and encourage the Church in Mission, teaching the Word of God and ensuring that the principal objective of the Church is maintained. The Trustees are empowered to recommend to the Church Members’ Meeting the appointment of organisational leaders in the Church for their approval.

4. Related Party Relationships

The Church is affiliated to the Baptist Union of Great Britain and is a member of the South Eastern Baptist Association and the Evangelical Alliance. Neither affiliation nor membership of these organisations represents any constitutional relationship.

The Baptist Union Corporation Limited is custodian trustee of the land and premises used by the church in Herne Bay High Street and Spenser Road, Herne Bay under a “Fairburn Trust.” The Church has the benefit of using these properties and is responsible for maintaining them. It cannot sell and redeploy the proceeds without prior permission from The Baptist Union Corporation Limited.

In compliance with the requirements of the Charity Commission, the Trustees maintain a Register of Trustees’ interests and declare their interest in any business. It is a requirement for trustees to be independent of any relationship that would pose a conflict of interest.

5. Risk Management

The Trustees manage the process of identifying and reviewing the major risks to which the Church is exposed and establishing systems to manage these risks. To that end detailed terms of reference or policies are in place for finance; health, safety and safeguarding; outreach and youth and children’s work. These documents are reviewed on a regular basis by the Trustees and amendments recommended to the Annual General Meeting for approval.

4

Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2025

6. Objectives and Activities

The Trustees’ role is to safeguard the Mission, Preaching and Teaching of the Gospel and Pastoral Work of the Church as set out in the aims and objectives and are held accountable by the Church Members. The Mission ethos and values should be developed in line with the Church’s vision. The Mission Statement is:

“We aspire to be a body of Christ that recognises and embraces its divinely given talents,to attract, enable and equip people to know and grow in Christ.

Aspiring to build a thriving and modernized church, to be an inspiring and generous people, investing in the future and determined to energise the emerging generation and with a yearning to create an incredible legacy of hope.”

The Trustees have regard to the guidance issued by the Charity Commission on public benefit.

7. Activities for Achieving Objectives

The Church has a weekly service for worship and teaching on Sunday mornings. During these services the children are taught in their own group apart from approximately one week every two months when an all-age service is held. We also hold a monthly event titled “Messy Church” specially designed to bring messages from the Bible to children and families using crafts, drama and song. We hold 9 midweek prayer and devotional meetings for the whole of our church family each year, periodically conduct Christian, Relaxation and Meditation Courses and run a weekly Fellowship and Bible Study every Thursday evening.

Regular activities are held throughout the week to reach and serve our local community, including our Carers and Toddlers’ Group (Footprints), Youth Social Meetings, Reflections Coffee Shop every Friday morning, CAMEO, a fortnightly social gathering with a guest speaker or musician(s) mainly aimed at the elderly, a monthly “Art and Craft for all” on a Saturday morning, a Wednesday lunchtime gathering “All are Welcome” and LAB (Looking Ahead Beyond Bereavement), a monthly gathering to support those struggling with the loss of a loved one. We also run a youth club “Roots” held once a week and aimed at children aged between 9 and 12 and support a Police Youth Hub run by the Police using our facilities.

We have worked entensively at building up relationships with other local churches, the police and schools. In 2025, we began hiring out our church facilities every Sunday afternoon to “The Beacon Church”, an established evangelical Christian Church in Herne Bay.

We also hold several ad hoc events each year designed to either bring a Christian message to members of our local community or to develop the faith of those already attending our services.

5

Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2025

8. Staff and Volunteers

During 2025, the Church employed a full-time minister and 4 part-time staff. Much of the Church’s work is undertaken by volunteers with, at least, 30 individuals giving significant amounts of time every week.

9. Achievement and performance

The Church continued to support and serve its members, regular attendees at our events and also others in the community. Attendances at our worship services have continued to steadily increase with the number of baptisms higher than any year in the church’s recent history and 7 new applicants approved as church members, increasing our membership to 75.

The number attending our events has grown, particularly events aimed at those who might otherwise feel isolated in our community.

10. Financial Review

During the year, the Church received total income of £113,992 (£102,625 – 2024). The largest source being £84,900 (£71,378 – 2024) from general giving including gift aid tax, an increase of 18.9%.on the previous year.

In 2025, we had a financial deficit of £18,947 (£41,486 – 2024) as we continued to invest our cash reserves in growing our church and reaching out and serving the local community.

11. Reserves Policy

The Church maintains a reserves policy to retain cash reserves approximately equal to six months’ committed expenditure. At 31 December 2025, the balance held in a separate interest-earning deposit account for unrestricted funds totalled £34,999 (£33,505 at 31 December 2024). The Trustees review the reserves policy on an annual basis.

6

Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2025

12. Future Developments

At the end of 2025, we made the position of Children’s and Youth Worker redundant and are currently seeking a new employee with a wider scope of responsibilities. Whilst, we recruit a suitable applicant, there has been a significant improvement in the church’s financial position.

We are currently reviewing our safeguarding policies, food hygiene policy and financial procedures.

We continue to explore various options to increase our income, in particular, the renting out of our halls and office space.

We are aiming to run an Alpha course later this year for those wanting to explore the basics of the Christian faith.

The trustees are satisfied the church has sufficient financial resources to enable it to continue in operation for the foreseeable future.

Trevor Aldridge Yvonne Setter Trustee Trustee

Original signed on behalf of the Trustees of Herne Bay Baptist Church on 15th July 2026.

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages
Herne Bay Baptist Church Herne Bay Baptist Church Herne Bay Baptist Church
31 December 2025 Charity no
(if any)
1153040
I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 31 December 2025.

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
Original signed 21 July 2026
Jonathan Barton
CTA, ATT (Fellow)
Beacon House
Hillborough Road
Herne Bay
Kent CT6 6HN
Herne Bay Baptist Church Herne Bay Baptist Church 1153040
CC16a
For the period
from
Period start date
01/01/2025
To Period end date
31/12/2025
Section A Receipts and payments Section A Receipts and payments Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest £
71,474
12,870
3,177
15,135
7,396
-
130
Restricted
funds
to the nearest £
556
-
-
-
-
3,254
-
Endowment
funds
to the nearest £
-
-
-
-
-
-
-
Total funds
to the nearest £
72,030
12,870
3,177
15,135
7,396
3,254
130
Last year
to the nearest £
Donations 71,474 556 - 72,030 60,379
HMRC Gift Aid 12,870 - - 12,870 10,999
Interest Received 3,177 - - 3,177 6,079
Rental Income 15,135 - - 15,135 12,700
Specific Event Income 7,396 - - 7,396 7,431
Grants Received - 3,254 - 3,254 4,737
Sale of Furniture & Equipment 130 - - 130 300
Sub total(Gross income for
AR)
110,182 3,810 - 113,992 102,625
-
-
-
-
-
-
-
-
A2 Asset and investment sales,
(see table).
- - - -
- - - - -
**Sub total ** - - - - -
Total receipts
A3 Payments
110,182 3,810 - 113,992 102,625
21,078
37,459
33,335
21,791
13,269
5,069
-
-
-
496
-
-
-
442
-
-
-
-
-
-
-
21,078
37,459
33,831
21,791
13,269
5,069
442

Administration
21,078 - - 21,078 20,343
Ministry 37,459 - - 37,459 38,798
Mission 33,335 496 - 33,831 28,001
Upkeep 21,791 - - 21,791 20,521
Property Repairs & Maintenance 13,269 - - 13,269 31,491
Sprecific Event Expenses 5,069 - - 5,069 4,957
Grants Received - 442 - 442 -
**Sub total ** 132,001 938 - 132,939 144,111
- - -
A4 Asset and investment
purchases, (see table)
- - - -
**Sub total ** - - - - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
132,001 938 - 132,939 144,111
(21,819) 2,872 - (18,947) (41,486)
- - - - -
- - - - -
(21,819) 2,872 - (18,947) (41,486)

CCXX R1 accounts (SS)

21/07/2026

1

Section B Statement of assets and liabilities at the end of the period

Categories
Signed by one or two trustees on
behalf of all the trustees
B5 Liabilities
B3 Investment assets
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B1 Cash funds
Details
Details
Total cash funds
Gift Aid Reclaim
Bank Accounts
Petty Cash
Details
Details
Freehold Property at 17 Cornwall
Road, Herne Bay CT6 7SZ
The Baptist Union Corporation
Limited is Custodian Trustee of the
land and premises occupied by the
Church in High Steet, Herne Bay,
Kent and The Manse in Spenser
Road, Herne Bay, Kent under a
"Fairburn Trust". The church is
responsible for maintaining these
properties and cannot sell them and
redeploy the proceeds.
Furniture and Equipment
Details
Independent Examiner's Fee
Original Signed
Signature
Original Signed
Unrestricted
funds
to nearest £
105,154
74
-
Unrestricted
funds
to nearest £
105,154
74
-
Restricted
funds
to nearest £
2,872
-
-
Restricted
funds
to nearest £
2,872
-
-
Endowment
funds
to nearest £
105,154 2,872 -
74 - -
- - -
105,228 2,872 -
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
2,269
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
Fund to which
asset belongs
Cost (optional)
Unrestricted
-
-
Unrestricted
-
-
Unrestricted
-
-
-
Unresticted Fund
Amount due
(optional)
300
-
-
-
-
Print Name
Trevor Aldridge
Yvonne Setter
Endowment
funds
to nearest £
-
-
-
-
Current value
(optional)
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
When due
(optional)
Date of
approval
Original Signed Trevor Aldridge 15/07/2026
Original Signed Yvonne Setter 15/07/2026

CCXX R2 accounts (SS)

21/07/2026

2

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages
Herne Bay Baptist Church Herne Bay Baptist Church Herne Bay Baptist Church
31 December 2025 Charity no
(if any)
1153040
I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 31 December 2025.

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
Original signed 21 July 2026
Jonathan Barton
CTA, ATT (Fellow)
Beacon House
Hillborough Road
Herne Bay
Kent CT6 6HN
Herne Bay Baptist Church Herne Bay Baptist Church 1153040
CC16a
For the period
from
Period start date
01/01/2025
To Period end date
31/12/2025
Section A Receipts and payments Section A Receipts and payments Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest £
71,474
12,870
3,177
15,135
7,396
-
130
Restricted
funds
to the nearest £
556
-
-
-
-
3,254
-
Endowment
funds
to the nearest £
-
-
-
-
-
-
-
Total funds
to the nearest £
72,030
12,870
3,177
15,135
7,396
3,254
130
Last year
to the nearest £
Donations 71,474 556 - 72,030 60,379
HMRC Gift Aid 12,870 - - 12,870 10,999
Interest Received 3,177 - - 3,177 6,079
Rental Income 15,135 - - 15,135 12,700
Specific Event Income 7,396 - - 7,396 7,431
Grants Received - 3,254 - 3,254 4,737
Sale of Furniture & Equipment 130 - - 130 300
Sub total(Gross income for
AR)
110,182 3,810 - 113,992 102,625
-
-
-
-
-
-
-
-
A2 Asset and investment sales,
(see table).
- - - -
- - - - -
**Sub total ** - - - - -
Total receipts
A3 Payments
110,182 3,810 - 113,992 102,625
21,078
37,459
33,335
21,791
13,269
5,069
-
-
-
496
-
-
-
442
-
-
-
-
-
-
-
21,078
37,459
33,831
21,791
13,269
5,069
442

Administration
21,078 - - 21,078 20,343
Ministry 37,459 - - 37,459 38,798
Mission 33,335 496 - 33,831 28,001
Upkeep 21,791 - - 21,791 20,521
Property Repairs & Maintenance 13,269 - - 13,269 31,491
Sprecific Event Expenses 5,069 - - 5,069 4,957
Grants Received - 442 - 442 -
**Sub total ** 132,001 938 - 132,939 144,111
- - -
A4 Asset and investment
purchases, (see table)
- - - -
**Sub total ** - - - - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
132,001 938 - 132,939 144,111
(21,819) 2,872 - (18,947) (41,486)
- - - - -
- - - - -
(21,819) 2,872 - (18,947) (41,486)

CCXX R1 accounts (SS)

21/07/2026

1

Section B Statement of assets and liabilities at the end of the period

Categories
Signed by one or two trustees on
behalf of all the trustees
B5 Liabilities
B3 Investment assets
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B1 Cash funds
Details
Details
Total cash funds
Gift Aid Reclaim
Bank Accounts
Petty Cash
Details
Details
Freehold Property at 17 Cornwall
Road, Herne Bay CT6 7SZ
The Baptist Union Corporation
Limited is Custodian Trustee of the
land and premises occupied by the
Church in High Steet, Herne Bay,
Kent and The Manse in Spenser
Road, Herne Bay, Kent under a
"Fairburn Trust". The church is
responsible for maintaining these
properties and cannot sell them and
redeploy the proceeds.
Furniture and Equipment
Details
Independent Examiner's Fee
Original Signed
Signature
Original Signed
Unrestricted
funds
to nearest £
105,154
74
-
Unrestricted
funds
to nearest £
105,154
74
-
Restricted
funds
to nearest £
2,872
-
-
Restricted
funds
to nearest £
2,872
-
-
Endowment
funds
to nearest £
105,154 2,872 -
74 - -
- - -
105,228 2,872 -
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
2,269
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
Fund to which
asset belongs
Cost (optional)
Unrestricted
-
-
Unrestricted
-
-
Unrestricted
-
-
-
Unresticted Fund
Amount due
(optional)
300
-
-
-
-
Print Name
Trevor Aldridge
Yvonne Setter
Endowment
funds
to nearest £
-
-
-
-
Current value
(optional)
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
When due
(optional)
Date of
approval
Original Signed Trevor Aldridge 15/07/2026
Original Signed Yvonne Setter 15/07/2026

CCXX R2 accounts (SS)

21/07/2026

2