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2024-12-31-accounts

CHRISTCHURCH BALDOCK –

ANNUAL REPORT & ACCOUNTS

FOR THE YEAR ENDED 31[ST] DECEMBER 2024

Christchurch Baldock is a company limited by guarantee incorporated in England under company number: 08728895 Registered Charity Number (England & Wales): 1154689

Registered Office Address: 48 Westell Close Baldock, Herts SG7 6RY www.cc-b.uk

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Contents

1 Reference and Administrative Details ................................................................................. 3
2 Overview ............................................................................................................................ 4
3 Objective and Activities for the Public Benefit ..................................................................... 4
3.1 General ....................................................................................................................................... 4
3.2 Charitable Objectives .................................................................................................................. 4
3.3 Significant Activities During 2024................................................................................................. 5
3.4 Where are we going in 2025? ...................................................................................................... 7
4 Structure, Governance and Management ............................................................................ 7
4.1 Duty to ensure regulatory compliance ......................................................................................... 7
4.2 Duty of prudence ........................................................................................................................ 7
4.3 Duty of Care ................................................................................................................................ 7
4.4 Safeguarding Policy ..................................................................................................................... 7
4.5 Risk Review ................................................................................................................................ 8
4.6 Data Protection Policy ................................................................................................................. 8
4.7 Other Policies ............................................................................................................................. 8
5 Achievements and Performance ......................................................................................... 8
6 Financial Review ................................................................................................................. 9
6.1 General ....................................................................................................................................... 9
6.2 Analysis of Income ...................................................................................................................... 9
6.3 Analysis of Expenditure ............................................................................................................... 9
6.4 Property and Assets .................................................................................................................... 9
6.5 Reserves ..................................................................................................................................... 9
6.6 Building and Infrastructure Funds .............................................................................................. 10
6.7 2025 Budget ............................................................................................................................. 10
6.8 Small company provisions ......................................................................................................... 10
7 Independent Examiner’s Report to the Trustees of Christchurch ....................................... 11
8 Accounts .......................................................................................................................... 12
8.1 Statement of Financial Activities for the Year Ended 31 December 2024 ..................................... 12
8.2 Balance Sheet as at 31 December 2024 ...................................................................................... 13
9 Trustee Approval of Accounts ........................................................................................... 13
10 Notes to the Accounts ...................................................................................................... 14

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

1 Reference and Administrative Details

Charity Name Christchurch Baldock
Registered Charity Number 1154689
Charity’s Principal Address: 48 Westell Close,
Baldock,
Herts SG7 6RY
Incorporation Status: Company, limited by guarantee, from 1stJanuary 2014
Company registration number: 08728895
Registered office address: 48 Westell Close,
Baldock,
Herts SG7 6RY
Managing Trustees:
Rev. Christopher J Jenkins Chair, Senior Minister
(until 31stDecember 2024)
Mr. Neil Poole
Mr. John Batchelor
Mr. David Willbe
Rev. Sam Williams Associate Minister
Mr. Nick Clube
Independent Examiner: Geoff Mann FCIE
Geoff Mann Limited
Dee House
Highworth Avenue
Cambridge
CB4 2BQ
Bankers: HSBC Bank Kingdom Bank
1 Market Place Media House, Padge Road
Hitchin Beeston
Herts Nottingham
SG5 1DR NG9 2RS
Legal Advisers: Edward Connor Solicitors Bowens Solicitors
39 The Point 35 Bridge Street
Market Harborough Hitchin
LE16 7QU SG5 2DF
Website: www.cc-b.uk
Members: 84

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

2 Overview

The trustees present their annual report and accounts of the charity for the year ended 31 December 2024. It contains the following items:

The accounts have been prepared in accordance with ‘Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019)’.

3 Objective and Activities for the Public Benefit

3.1 General

Christchurch Baldock is situated in North Hertfordshire in the East of England region, serving communities in the surrounding towns and villages.

The church is a large community-based church which is focused on serving all ages. We are affiliated with:

The activities of the church involve the promotion of our beliefs and reaching out to our community and beyond, providing care and sharing our faith.

On Sunday mornings, the congregation at the worship service has around 150 people attending (120 adults + 30 children) each week. On Sunday evenings, the congregation at the worship service has between 20 and 40 people attending (20-30 adults + up to 10 children). The Sunday morning service is live streamed. The evening service is recorded and put on the church’s website and YouTube.

The trustees of Christchurch Baldock confirm they have had regard for the Charity Commission’s guidance on public benefit and believe they have met the legal requirement of the Charities Act 2011.

3.2 Charitable Objectives

Our Church Rules define our aim, mission and values:

Our aim & mission: Christchurch Baldock has as its supreme aim to glorify God. This involves living for him and making known the gospel of Jesus Christ, which is God’s only means of salvation. We also desire to be a caring and supportive community.

Our values: We seek to live according to the teaching of the Bible which is the word of God.

Our Public Benefit Statement describes, in practical detail, the two purposes of the church.

  1. The advancement of the Christian faith in accordance with the Basis of Faith, primarily but not exclusively within North Hertfordshire and the surrounding neighbourhood.

  2. Such other charitable purposes as shall, in the opinion of the members of the Church in general, further the work of the Church.

We carry out these purposes by activities which include but are not limited to the following:

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

In the opinion of the Trustees, the purposes of the Church have been met by the activities reported for 2024, as listed below and reviewed with church members at the Annual General Meeting.

3.3 Significant Activities During 2024

We hold to a four part Mission Statement as follows:

  1. Good News to Share

  2. Teaching that Connects

  3. A Life of Worship

  4. Friends who Love

Fulfilling this mission is not only the role of the staff team but the whole membership of the church. These four qualities should characterise and define everything we undertake.

Great love and care is shown particularly during times of crisis and family stress. Meals are cooked for families with new babies. Care is shown for the elderly and bereaved. We are very pleased with the way that ordinary families in the church use their homes for hospitality particularly as a way of welcoming people who are not yet Christians into the church.

We continue to stream our morning service, to film and upload our evening services, and to retain virtual meeting facilities when occasion demands. We aim to keep up regular activity on social media, and find this a useful way to communicate our news and message with the public, as well as the church.

The year’s events programme began with our popular ladies’ breakfast on 27th January, with visiting speaker Clare Heath-Whyte encouraging a large crowd with the subject “Living Water: Hope for a new year.”

In March we were delighted to appoint our ministry trainee, Martainn Ramsey. Martainn joined us to gain hands-on experience in church life, and attended the course TEAM (Training for East Anglian Ministry) in Cambridge. During his time with us, he has been an invaluable help in our midweek groups and Sunday services.

Following the success of our Easter Family Party in 2023, we booked St Mary’s primary school hall and grounds for a party on Palm Sunday afternoon. We were delighted to welcome 150 guests, many of whom had little or no prior connection with the church. There was an afternoon of fun and games, and a talk by Associate Minister Sam Williams about the meaning of Christ’s resurrection for us today.

Our group for the retired, Body and Soul, continues to be a popular weekly activity. An outdoor promotional event on the high street on 11th June was well-attended, and later in the year the group received a significant grant from the local council to put towards the cost of hiring a chair-exercise instructor. It was evident that the councillors highly value and appreciate our contribution to community life. At the Body and Soul Christmas lunch, for the second year running, we were delighted to be joined by a choir from Hartsfield School to sing for the group. It is a great strength of the church that it connects people of all generations and backgrounds.

We held two baptism services on 7th July and 8th September, baptising a total of 6 candidates and renewing the baptismal vows of 2 more.

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

In the first week of the school summer holidays, we held our annual holiday club for around 60 children at the Baldock Arts and Heritage Centre. The theme this year was “Wonder Zone,” exploring the compatibility of science and faith. The children had a fantastic time, and we were greatly indebted to the hard work of around 40 volunteers from the church, without whom the week would have been impossible.

At our weekend away, we received excellent teaching from Trevor Pearce from the book of Proverbs.

On 4th October, we held a quiz night with a visiting speaker from the Oxford Centre for Christian Apologetics, Alanzo Paul. We were put through our paces as we considered different philosophical approaches to the meaning of life, landing on the conclusion that true and ultimate meaning can be found in God alone.

Our annual light party on 31st October was very well-attended, falling as it did during half term week. There were bouncy castles, craft, games, and a talk about Jesus being the light of the world.

As in the past, the church was present for both the Baldock Summer Fair and the Christmas Fair, offering kids craft at both and an additional cake stall at the Summer Fair.

Our Carols by Candlelight service once again pulled together musicians and choir members from both within and outside the church, and offered a wonderfully traditional setting in which to remember the birth of Christ.

The most significant event in the church’s year was the resignation of Reverend Chris Jenkins (Senior Minister) and his wife Becca Jenkins (Pastoral Worker) following 17 years of ministry at Christchurch. The event was marked by an all age celebration service on 15th December, followed by a lunch. Chris and Becca have worked tirelessly for the cause of the gospel during their time at Christchurch, and they will be missed. Chris takes up a new position as Minister of Ebenezer Church, Talbot Green, and Sam Williams takes the role of Chair of Trustees for Christchurch, Baldock.

The church has continued to fulfil its role in the community and provides public benefit through activities including:

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

We support local and overseas charities and mission endeavours. We are pleased to record that we also support a number of children from deprived areas with their education and living costs, working through Compassion UK. Grants were made in 2024 to:

Through our hardship fund we were also able to provide emergency financial support to individuals in critical need.

3.4 Where are we going in 2025?

While there will be significant staff changes in 2025 it will remain our goal to be a biblical and contemporary church – teaching the historic truths of the Christian faith in a way which communicates with the modern world. In particular, we are keen to develop every member ministry, that is to say, that every member of the church should be involved in serving.

In Philippians 1:3-5 the Apostle Paul says: “I thank my God every time I remember you. In all my prayers for all of you, I always pray with joy because of your partnership in the gospel from the first day until now…” A contemporary biblical church will view its members as partners in the work not as passive recipients only. Our goal for Christchurch is that everyone should see themselves as investing time, energy and talents in the work of the gospel for God’s glory.

We continue to consider possibilities for a permanent home for the church. Trustees have had constructive dialogue with Urban and Civic, the developers of the Baldock expansion, and will continue to meet and report in the coming year.

4 Structure, Governance and Management

The Trustees are responsible for the day-to-day running of the Incorporated Charity. Charity law requires the Trustees to do the following:

4.1 Duty to ensure regulatory compliance

4.2 Duty of prudence

4.3 Duty of Care

4.4 Safeguarding Policy

The church has a Safeguarding Policy for the protection of children & vulnerable persons. This is available from our public domain church website. This policy has been extensively reviewed during the year and training is provided for all involved. The Trustees continue to liaise with the leadership team and all those working with children and with vulnerable adults to ensure high standards of care are maintained, including appropriate Disclosure & Barring Service (DBS) checks on all leaders and helpers.

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

4.5 Risk Review

Risk Assessments have been carried out and are held on file for all our meeting locations. These include:

The church holds appropriate insurance including public liability insurance to cover all these locations, as well as insurance for the assets owned by the church, and trustee liability insurance.

4.6 Data Protection Policy

The Data Protection Legislation is concerned with the protection of human rights in relation to personal data. The aim of the Legislation is to ensure that personal data is used fairly and lawfully and that where necessary the privacy of individuals is respected. During the course of the activities of Christchurch Baldock the Church will collect, store and process personal data about our members, people who attend our services and activities, suppliers and other third parties and we recognise that the correct and lawful treatment of this data will maintain confidence in the Church.

The policy sets out the basis on which we will process any personal data we collect from data subjects, or that is provided to us by data subjects or other sources. The policy relates to all personal data held by Christchurch Baldock, regardless of format. It applies to anyone who handles this personal data, including those working on behalf of the Church.

The Trustees are accountable for compliance with the data protection legislation within the organisation and have appointed a Data Protection Manager (DPM) to handle our day-to-day obligations. This role is fulfilled by the Church Administrator.

4.7 Other Policies

Other policies have been issued and distributed to applicable teams to help manage the church’s affairs. These include:

These policies are reviewed approximately every 2 years by the Trustees to ensure they are being followed and, where necessary, updated to reflect the latest regulations and best practice guidelines.

5 Achievements and Performance

The AGM Ministry Reports, as presented at the AGM, record the various activities of the church throughout the year, with detailed comments on achievements.

The church has continued its programme of preaching, Bible teaching and support activities on Sundays. There is considerable additional teaching in small groups during the week.

The church supports a number of local and national initiatives to care for the disadvantaged and advance the Christian faith.

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

6 Financial Review

6.1 General

We are extremely grateful for the very generous support we have received from the membership both financially and practically over the past year. This has enabled the work to continue, to promote the gospel and provide public benefit.

Our giving to the church is a part of our worship and commitment to the Lord Jesus Christ. The assets and money must remain servants not masters of what we do, and we need to prayerfully consider together how these things can be best used to serve the purposes of the church.

The trustees have the responsibility to consider how best to use the church’s money and we seek to maximize returns from our Reserves, savings and Building Fund. Our intent is to report transparently but not in excessive detail, as attached, so please speak to the trustees if you have questions.

6.2 Analysis of Income

The increase in donations to the general fund is 0.4% or £0.8k compared to last year (2024: £185.6k; 2023: £184.8k) – see Note 3.

Restricted income fund giving varies year on year depending on the funds supported. This year has seen a decrease in the total amount compared to last year (2024: £9.3k; 2023: £13.4k).

Refer to details in Section 8.1 (SOFA) and Note 3.

6.3 Analysis of Expenditure

Total costs from the general fund increased by 8% or £16.8k this year compared to last year (2024: £235.4k; 2023: £218.6k).

Total expenditure from restricted funds saw a small decrease compared to last year.

Refer to details in Section 8.1 (SOFA) and Notes 5 to 10.

6.4 Property and Assets

Property owned by the incorporated Charity is as follows:

.

Net cash current assets are £198.8k, of which £181.2k is unrestricted representing General funds and Reserves, and £17.6k is Restricted funds, as shown in the balance sheet, Section 8.2.

Refer to Section 8.2 (Balance sheet) and Notes 11 to 15.

6.5 Reserves

It is the stated general intent of the Trustees to hold sufficient Reserves to continue the charitable activities of the Trust should income and fundraising activities fall short. The Trustees consider that they should hold a sum equivalent to 3 months running costs, circa £59k (unrestricted expenditure/4), to be held on deposit or other investment which can be readily realised as cash, unless agreed otherwise with the members for particular temporary circumstances.

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Reserves held by the church are £65.2k (net current assets of £185.2k – designated funds of £120.1k). This is £6.2k above the Trustees’ Reserves Policy.

6.6 Building and Infrastructure Funds

The church Building Fund, established in March 2014 as a long-term plan to finance the building of premises for church meetings, stands at £10.6k held as Restricted Funds, and members are invited to support this. In addition, available unrestricted funds would be allocated to a building project when applicable.

The Infrastructure Fund (Unrestricted, Designated) was established on 15[th] September 2018 to set aside money each year for use in acquiring buildings, accommodation or other infrastructure. It was agreed that 75% of the net surplus each year which was not otherwise ring-fenced would be placed in this fund. The fund balance at the end of the year is £120.1k which includes a transfer of £20.0k from the general fund..

6.7 2025 Budget

A budget for 2025 was presented at the Business Meeting in October 2024 and approved.

The budget assumes an unrestricted income of £262.1k, allowing for a continuation of a similar number of staff and activities. In detail, we will support:

of staff and activities. In detail, we will support:
Staff:
Senior Minister:
TBD
Associate Minister:
Sam Williams
Youth & Children’s Minister:
Hannah Wijetunge
Ministry Trainee:
Martainn Ramsay
Administrator:
Mikey Day
Total:		 1.0 FTE
1.0 FTE
1.0 FTE
1.0 FTE
0.5 FTE
4.5 FTE

The budget also provides for the continued financial support to Christian partners working in international and UK missions.

6.8 Small company provisions

This report has been prepared in accordance with the small companies’ regime under the Companies Act 2006.

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

7 Independent Examiner’s Report to the Trustees of Christchurch

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

Signed:

Geoff Mann FCIE Geoff Mann Ltd Dee House Highworth Avenue Cambridge CB4 2BQ

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

8 Accounts

8.1 Statement of Financial Activities for the Year Ended 31 December 2024

----- Start of picture text -----
Restricted
Unrestricted Total Funds Total Funds
Notes Income
Funds 2024 2023
Funds
£ £ £ £
Income from: 3
Donations and legacies 185,586 9,252 194,838 198,207
Charitable activities 13,212 2,040 15,252 14,320
Investments 48,594 - 48,594 48,767
Other 16,054 400 16,454 5,098
Total income 263,446 11,692 275,138 266,392
Expenditure: 5
Raising funds 2,066 - 2,066 2,771
Charitable activities 232,876 13,126 246,002 223,816
Other Expenditure 420 - 420 6,960
Total expenditure 235,362 13,126 248,488 233,548
Net income/(expenditure) 28,084 (1,433) 26,650 32,844
Transfers between funds (63) 63 - -
Other recognised gains/(losses):
Other gains/(losses) - - - 358
Net movement in funds 28,021 (1,371) 26,650 33,203
Reconciliation of funds:
Total funds brought forward 1,192,838 19,853 1,212,691 1,179,489
Total funds carried forward 1,220,860 18,482 1,239,342 1,212,691
----- End of picture text -----

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

8.2 Balance Sheet as at 31 December 2024

----- Start of picture text -----
Restricted Total this Total last
Notes Unrestricted Income year year
funds funds 2024 2023
£ £ £ £
Fixed assets
Tangible assets 11 1,035,632 - 1,035,632 1,035,632
Total fixed assets 1,035,632 - 1,035,632 1,035,632
Current assets
Debtors 12 7,820 986 8,806 19,093
Cash at bank and in hand 15 181,181 17,576 198,757 162,058
Total current assets 189,001 18,562 207,563 181,152
Liabilities
Creditors: amounts falling due within one year 13 3,773 80 3,853 4,092
Net current assets/(liabilities) 185,228 18,482 203,709 177,059
Total assets less current liabilities 1,220,860 18,482 1,239,342 1,212,691
Creditors: amounts falling due after one year 13 - - - -
Total net assets or liabilities 1,220,860 18,482 1,239,342 1,212,691
Funds of the Charity 16
Restricted income funds - 18,482 18,482 19,853
Unrestricted funds 1,220,860 - 1,220,860 1,192,838
Total funds 1,220,860 18,482 1,239,342 1,212,691
----- End of picture text -----

For the financial year ended 31 December 2024, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The notes on pages 14 to 31 form part of these accounts.

9 Trustee Approval of Accounts

Approved by the Trustees on 11th March 2025 and signed on their behalf by:

----- Start of picture text -----
Signature Name Date Position
S. H. Williams 11th March 2025 Chair of the Trustees
____
N. J. Poole 11th March 2025 Trustee
_____
----- End of picture text -----

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

10 Notes to the Accounts

Note 1. Basis of Preparation of Accounts

1.1 Basis of accounting

The accounts 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 ‘Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019)’ and the Charities Act 2011.

Christchurch Baldock meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost of transaction value unless otherwise stated in the relevant accounting policy note(s).

1.2 Going concern

The Trustees' consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The Trustees do not consider that there are any 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 reporting period.

Note 2. Accounting Policies

2.1 Income

Recognition of income This is included in the Statement of Financial Activities (SoFA) when:  the charity becomes entitled to the resources;  it is more likely than not that the trustees will receive the resources;  the monetary value can be measured with sufficient reliability. Incoming Resources with Where incoming resources have related expenditure (as with Related Expenditure fundraising) the incoming resources and related expenditure are reported gross in the SoFA. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Tax reclaims on donations Income from tax reclaims are included in the SoFA at the same time as and gifts the gift to which they relate. Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise

Donated services and Donated services and facilities are included in the SoFA when received facilities at the value of the gift to the charity provided the value of the gift can be measured reliably.

Christchurch Baldock

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Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Investment gains and This includes any realised or unrealised gains or losses on the sale of losses investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

2.2 Expenditure and Liabilities

Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance and support Support costs have been allocated between governance costs and costs other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Grants with performance Where the charity gives a grant with conditions for its payment being a conditions specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without These are only recognised in the accounts when a commitment has performance conditions been made and there are no conditions to be met relating to the grant which remain in the control of the charity. Support costs The charity has incurred expenditure on support costs. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Fund Accounting Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds can only be used for the particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when the funds are raised for a particular purpose.

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

2.3 Assets

Tangible fixed assets for These are capitalised if they can be used for more than one year, and use by charity cost at least £1500 They are valued at cost or a reasonable value on receipt. The depreciation rates and methods used are disclosed in note 11. Intangible fixed assets The charity has no intangible fixed assets (that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights) of material value. Heritage assets The charity has no heritage assets, (that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture). Investments The charity has no fixed asset investments or shares. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

2.4 Pension Costs

Pension Costs The charity operates a defined contribution pension scheme. Contributions payable to the charity's scheme are charged to the statement of financial activities in the period to which they relate.

Christchurch Baldock

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Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

Note 3. Analysis of Income

2024 2023 2023 2023
Un-
restricted
funds		 Restricted
income
funds		 Total
funds
2024		 Un-
restricted
funds		 Restricted
income
funds		 Total
funds
2023
£ £ £ £ £ £
Donations and legacies
Donations andgifts 153,956 7,902 161,858 155,608 9,241 164,850
Legacies - - - 733 - 733
Grants - - - - 1,326 1,326
Other - - - - 696 696
Gift Aid 31,629 1,350 32,980 28,453 2,150 30,602
Total 185,586 9,252 194,838 184,794 13,413 198,207
Charitable activities & events
Rock Solid(5-10's) 395 - 395 206 - 206
Rooted and Link - - - 344 - 344
Sunday Club - Compassion
sponsored children		 - - - - (5) (5)
Body& Soulgroup 1,801 2,040 3,841 1,541 - 1,541
Tea & Totsgroup 2,016 - 2,016 2,701 - 2,701
Tea & Tiniesgroup 1,247 - 1,247 - - -
Bookstall 93 - 93 - - -
Women of Worth(WOW) group 450 - 450 550 - 550
Charitable event - Weekend Away 6,596 - 6,596 8,497 - 8,497
Charitable events - Evangelistic
Meetings		 615 - 615 486 - 486
Total 13,212 2,040 15,252 14,325 (5) 14,320
Income from investments:
Interest income 3,927 - 3,927 2,559 - 2,559
Propertyrental income 44,667 - 44,667 46,208 - 46,208
Total 48,594 - 48,594 48,767 - 48,767
Other income
NIC Employment Allowance 5,000 - 5,000 5,000 - 5,000
SMP Recovery 9,592 - 9,592 - - -
EasyfundraisingCharitydonations 65 - 65 54 - 54
Anonymousgifts to members 460 - 460 - - -
Other -gain from sale ofproperty 938 400 1,338 44 - 44
Total 16,054 400 16,454 5,098 - 5,098
TOTAL INCOME 263,446 11,692 275,138 252,985 13,407 266,392

The total unrestricted donations & legacies amount of £185,586 is shown above. Last year this amount was £184,794. This represents 0.4% increase from 2023 to 2024.

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

Note 4. Donated goods, facilities and services

----- Start of picture text -----
2024 2023
£ £
Payroll Services (Figures4U Ltd.) - 218
Total - 218
----- End of picture text -----

There were no donated services in 2024..

Note 5. Analysis of Expenditure

----- Start of picture text -----
2024 2023
Un- Restricted Total Un- Restricted Total
Notes restricted income funds restricted income funds
funds funds 2024 funds funds 2023
£ £ £ £ £ £
Expenditure on Raising Funds
Rental property repairs and maint charges 2,066 - 2,066 2,771 - 2,771
TOTAL EXPENDITURE on Raising 2,066 - 2,066 2,771 - 2,771
Expenditure on Charitable Activities
Event costs - evangelistic meetings 18,713 1,910 20,623 19,254 - 19,254
Services - Running Expenses & hall hire 28,182 4,248 32,430 16,861 3,693 20,554
Children's, Youth & 20s activities 3,333 259 3,591 6,298 - 6,298
Church Property - upkeep,
insurance,rent,council tax 9,022 - 9,022 5,087 - 5,087
Administration Expenses 1,379 - 1,379 1,712 - 1,712
Staff ministry expenses 4,035 - 4,035 7,570 - 7,570
Staff employment costs 8 147,529 147,529 133,264 - 133,264
Grants payable - Missionaries & Workers 10 16,622 6,709 23,331 15,955 11,295 27,250
Support & Governance Costs 6 4,061 - 4,061 2,827 - 2,827
TOTAL EXPENDITURE on Charitable
Activities 232,876 13,126 246,002 208,828 14,988 223,816
Other Expenditure
Anonymous gifts to members 420 - 420 - - -
Interest on loans - - - 6,960 - 6,960
TOTAL OTHER EXPENDITURE 420 - 420 6,960 - 6,960
TOTAL EXPENDITURE 235,362 13,126 248,488 218,560 14,988 233,548
----- End of picture text -----

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

Note 6. Support & Governance Costs

6.1 CURRENT reporting period

Notes Raising
funds		 Charitable
Activities		 Grand total
2024		 Basis of allocation
£ £ £ (Describe method)
Trustee Governance costs -
Liability Insurance		 - 559 559 Allocated on time
Statutory fees - Indep Examination of
Accounts		 7 - 576 576 Allocated on time
Donatedpayroll administration 4 - - - Allocated on time
Accountancyfee 1,646 1,646 Allocated on time
Finance costs - bank charges - 221 221 Allocated on time
ACAT Training 1,059 Allocated on time
Total - 4,061 4,061

6.2 PREVIOUS reporting period

Notes Raising
funds		 Charitable
Activities		 Grand total
2023		 Basis of allocation
£ £ £ (Describe method)
Trustee Governance costs -
Liability Insurance		 - 527 527 Allocated on time
Statutory fees - Indep Examination of
Accounts		 7 - 564 564 Allocated on time
Donatedpayroll administration 4 - 218 218 Allocated on time
Accountancyfee 1,369 1,369 Allocated on time
Finance costs - bank charges - 149 149 Allocated on time
ACAT Training - - Allocated on time
Total - 2,827 2,827

Note 7. Details of certain types of expenditure - Statutory Fees

2024 2023
£ £
Independent examiner’s fees 576 564

Christchurch Baldock

Page 19 of 31

Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

Note 8. Staff Employment Costs

8.1 Staff Costs

----- Start of picture text -----
2024 2023
Notes £ £
Salaries and benefits in kind 120,074 110,304
Employer's National Insurance Cost 8,929 8,950
Pension costs (defined contribution scheme) 9 16,716 14,009
Staff training & welfare 1,810 -
Total staff costs 147,529 133,264
----- End of picture text -----

In addition, the associate minister was provided with housing as is customary for ministers of religion in order to better execute his duties.

No employees received employee benefits for the reporting period of more than £60,000.

8.2 Average Head Count in the Year

----- Start of picture text -----
2024 2023
Number Number
Fundraising 0.0 0.0
Charitable Activities 4.5 3.5
Administration 0.5 0.5
Governance 0.0 0.0
Total 5.0 4.0
----- End of picture text -----

Note 9. Pension Costs

The charity operates defined contribution pension schemes. The assets of the schemes are held separately from those of the charity in independently administered funds and are administered by:

(i) Clerical & Medical: for 2 employees (ii) The People’s Pension (B&CE): for 4 employees The pension cost charge represents contributions payable by the charity to the funds and totalled in the year £16,716. (2023 £14,009).

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

Note 10. Grant Making

----- Start of picture text -----
10.1 Analysis of grants paid (included in expenditure on charitable activities)
Grants to Grants to Support Total
Analysis
institutions individuals costs 2024
£ £ £ £
Support to international mission charities & workers 15,808 1,352 - 17,161
Support to UK mission charities & workers 4,616 1,554 - 6,170
Total 20,424 2,907 - 23,331
10.2 Grants made to institutions
(a) International Mission
Total
Names of institution Purpose
£
OMF Mission work (SE Asia) - support of S H 7,107
IGT (Illyrian Gospel Trust) Mission work (Albania) - support of W&D N 4,347
UFM Mission work (intern'l) - support of M&R P 1,625
Compassion Mission work (internat'l) - 2 sponsored children 768
IGT (Illyrian Gospel Trust) Mission work (internat'l) - sponsored child 480
Release International Mission work (internat'l) - support persecuted church 939
IFES Mission work (internat'l) - universities and colleges 542
Total grants to institutions for International mission 15,808
(b) UK Mission
Total
Names of institution Purpose
£
UCCF (Universities & Colleges Christian Fellowship) Mission work in UK Universities & Colleges 2,040
Friends International Mission work (Int'l Students in UK) 1,507
CIS (Christians in Sport) Mission work (UK Sport Activities) 223
CIS (Christian Initiative to Schools) Mission work (Herts UK Schools) 415
Choice NH Mission work (Local Christian mission support) 157
Food Bank 274
Total grants to institutions for UK mission 4,616
TOTAL GRANTS PAID TO INSTITUTIONS IN REPORTING PERIOD 20,424
10.3 Grants made to individuals
(a) International Mission
Total
Names of individual Purpose
£
Hector Antelo - Pioneers Mission work (Bolivia) - support of HA ministry 1,352
Total grants to individuals for International mission 1,352
(b) UK Mission
Chris Richardson - Union Mission work (Sheffield) 1,554
Total grants to individuals for UK mission 1,554
TOTAL GRANTS PAID TO INDIVIDUALS IN REPORTING PERIOD 2,907
----- End of picture text -----

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

10.4 Analysis of grants by Fund and comparatives with previous year

----- Start of picture text -----
2024 2023
Un- Total Un- Total
Restricted Restricted
Notes restricted funds restricted funds
income income
funds 2024 funds 2023
funds funds
£ £ £ £ £ £
Grantmaking
Support to international charities & workers 10.4a 11,816 5,345 17,161 11,769 8,712 20,481
Support to UK charities & workers 10.4b 4,806 1,364 6,170 4,561 1,338 5,899
Study grants for ministers in training 10.4c - - - (375) 1,244 869
Total expenditure on grants 16,622 6,709 23,331 15,955 11,295 27,250
10.4a. Grants made to charities & workers
- International work
OMF - Sarah in SE. Asia Inst 4,309 2,798 7,107 4,628 2,246 6,874
Illyrian Gospel Trust - Nivens in Albania Inst 3,723 624 4,347 4,021 4,934 8,954
UFM - Prests serving international mission Inst 1,071 554 1,625 1,104 446 1,550
Compassion UK - children in Philippines &
Inst
Rwanda 640 128 768 64 640 704
IGT - support for child in Albania - 480 480 - - -
Release International - persecuted church Inst 939 - 939 870 - 870
IFES Inst 542 - 542 521 - 521
Pioneers - Hector Antelo 592 760 1,352 562 446 1,008
Total expenditure 11,816 5,345 17,161 11,769 8,712 20,481
10.4b. Grants made to charities & workers
- UK work
Universities & Colleges Christian Fellowship Inst
(UCCF) 1,784 256 2,040 1,654 446 2,100
Union - Richardsons in Sheffield Inst 1,000 554 1,554 955 446 1,401
Friends International Inst 953 554 1,507 915 446 1,361
Christians in Sport Inst 223 - 223 207 - 207
Christian Initiative to Schools Inst 415 - 415 407 - 407
Choice NH Inst 157 - 157 154 - 154
Food Bank 274 - 274 269 - 269
Total expenditure 4,806 1,364 6,170 4,561 1,338 5,899
10.4c. Other grants
Student at Oakhill Theological College Indiv - - - (375) 375 -
Zebby's chair - - - - 869
Total expenditure - - - (375) 1,244 -
----- End of picture text -----

Christchurch Baldock

Page 22 of 31

Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

Note 11. Tangible Fixed Assets

----- Start of picture text -----
Note Freehold Long Electronic & Fixtures, Total
land & leasehold land Audio-Visual fittings and
buildings & buildings Equipment equipment
£ £ £ £ £
At the beginning of
548,708 486,924 - - 1,035,632
the year
Additions - - - - -
Revaluations - - - - -
- - - - -
Disposals
At end of the year 548,708 486,924 - - 1,035,632
----- End of picture text -----

Freehold and long leasehold buildings assets are quoted at purchase price or a reasonable value on receipt.

Note 12. Debtors and prepayments

----- Start of picture text -----
2024 2023
£ £
Gift-Aid Reclaim 8,674 16,376
Prepayments and accrued income 132 2,717
Total 8,806 19,093
----- End of picture text -----

Note 13. Creditors and accruals

----- Start of picture text -----
Amounts falling due Amounts falling due
within one year after more than one year
2024 2023 2024 2023
£ £ £ £
Accruals and deferred income 165 487 - -
- -
Taxation and social security 1,905 2,333
Pension - Clerical & Medical & The People's Pension 1,784 1,273 - -
Total 3,853 4,092 - -
----- End of picture text -----

Christchurch Baldock

Page 23 of 31

Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

Note 14. Contingent liabilities and contingent assets

None applicable this year.

Note 15. Cash at bank and in hand

----- Start of picture text -----
2024 2023
£ £
HSBC Bank account-Main 45,226 12,438
HSBC Bank Account-Admin Account 718 739
HSBC bank account - Business Money Manager Account 81,939 80,369
Sub-Groups Cash 120 22
Kingdom Bank 70,755 68,489
Total 198,757 162,058
----- End of picture text -----

Christchurch Baldock

Page 24 of 31

Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

Note 16. Charity Funds

16.1 Details of material funds held and movements during the CURRENT reporting period

----- Start of picture text -----
* Key: URG - unrestricted funds - general; URD - unrestricted funds-designated; R - restricted income funds
Fund Fund
Note Gains
Type balances Expenditu balances
Fund names (see URG, brought Income re Transfers and carried
16.2) URD, losses
forward forward
R
£ £ £ £ £ £
General fund 1 URG 1,092,707 263,446 (235,362) (20,000) - 1,100,791
House Loan Repayments 2 URD 63 - - (63) - -
Infrastructure Fund 3 URD 100,069 - - 20,000 - 120,069
Total Unrestricted Funds 1,192,838 263,446 (235,362) (63) - 1,220,860
Albania Fund 4 R 2,743 - - - - 2,743
Albanian child support 5 R - 480 (480) - - -
Building Fund 6 R 9,750 750 - 63 - 10,563
Compassion child sponsorship 7 R - 65 (128) - - (63)
Grants for children's work 8 R 3,197 2,960 (3,395) - - 2,762
Hardship Fund 9 R 4,039 1,350 (3,022) - - 2,367
Hector Antelo 10 R - 206 (206) - - -
Missionary Christmas Fund 11 R 125 3,550 (3,581) - - 94
Sarah Hoskins, OMF 12 R - 2,244 (2,244) - - (0)
Will Niven IGT 13 R - 88 (70) - - 18
19,853 11,692 (13,126) 63 - 18,482
Total Restricted Income Funds
Total Funds 1,212,691 275,138 (248,488) - - 1,239,342
----- End of picture text -----*

Christchurch Baldock

Page 25 of 31

Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

16.2 Details of Purpose & Restrictions of Funds

The funds listed below are used for the charitable activities of the church, set up for specific ministries and established consistent with the church’s Public Benefit Statement.

Ref Fund name Purpose & Restrictions

For relief of hardship (Restricted)

Christchurch Baldock

Page 26 of 31

Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

Ref Fund name Purpose & Restrictions

For the financial support of Will Niven, missionary workers in Albania. Donor financial support for this ministry is passed through this fund. There is grant funding from the church in addition to this fund (see Note 10).

Christchurch Baldock

Page 27 of 31

Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

16.3 Details of material funds held and movements during the PREVIOUS reporting period

----- Start of picture text -----
* Key: URG - unrestricted funds - general; URD - unrestricted funds-designated; R - restricted income funds
Fund Fund
Gains
Type balances Expenditu balances
Income Transfers and
Fund names URG, brought re carried
URD, losses
forward forward
R
£ £ £ £ £ £
General fund URG 1,069,187 252,235 (218,560) (11,113) 958 1,092,707
House Loan Repayments URD 188 750 - (875) - 63
Infrastructure Fund URD 90,069 - - 10,000 - 100,069
Weekend Away URD - - - 500 (500) -
Total Unrestricted Funds 1,159,444 252,985 (218,560) (1,488) 458 1,192,838
Albania Fund R 2,743 - - - - 2,743
Albanian Child Support R - - (400) 400 - -
Ben Clube R - - (375) 375 - -
Building Fund R 9,750 - - - - 9,750
Compassion child sponsorship R - 27 (640) 613 - -
Grants for children's work R 1,871 1,326 - - - 3,197
Hardship Fund R 5,682 2,050 (3,693) 187 (187) 4,039
Wheelchair Fund R - - 48 (48) - -
Missionary Fund R - - 15 748 (763) -
Missionary Christmas Fund R - 3,248 (3,123) (292) 292 125
Rudds, YWAM R - - - (300) 300 -
Non budgeted appeals R - 869 (869) (56) 56 -
Philippines R - - (63) 63 - -
Sarah Hoskins, OMF R - 1,800 (1,800) - - -
Simon Poole R - - - (80) 80 -
Will Niven IGT R - 4,088 (4,088) - - -
20,045 13,407 (14,988) 1,488 (100) 19,853
Total Restricted Income Funds
Total Funds 1,179,489 266,392 (233,548) - 358 1,212,691
----- End of picture text -----*

Christchurch Baldock

Page 28 of 31

Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

16.4 Transfers between funds

From To Reason for transfer Amount
£
General Fund Infrastructure fund Transfer of up to 75% of net income, while
maintaining reserves		 20,000
House Loan
Repayment		 Building Fund Loans have been repaid, remaining funds
transferred to BuildingFund		 63

Christchurch Baldock

Page 29 of 31

Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

Note 17. Transactions with trustees and related parties

17.1 Trustee Remuneration & Benefits

No trustee, in their capacity as such, receives any remuneration or benefits from the charity. However, two of the Trustees receive a salary and benefits in their roles as Senior Minister and Associate Minister, as permitted by the church Articles and Rules, not in their capacity as trustees.

----- Start of picture text -----
Amounts paid or benefit value
Legal authority (eg 2024 2023
Name of trustee order, governing Remunera Pension TOTAL Remunera Pension TOTAL
document) tion contribution tion contribution
£ £ £ £
Christopher Jenkins (Jan-Dec) Articles & Rules 37,818 5,923 43,740 35,342 5,762 41,104
Sam Williams (Jan-Dec) Articles & Rules 21,754 3,160 24,914 20,431 2,968 23,398
59,572 9,083 68,655 55,772 8,730 64,502
----- End of picture text -----

17.2 Trustees’ expenses

No Trustee, in their capacity as such, receives any expenses from the charity. However, in 2024, four (2023 – four) of the Trustees/related parties received reimbursement of expenses in their role as Minister, Associate Minister, Treasurer and Property Maintenance Team, not in their capacity as trustees. Refer to Note 5 for the details of total staff ministry expenses.

----- Start of picture text -----
2024 2023
Number of Trustees who were paid expenses 4 4
Expenses in
Nature of Expenses connection with their 8,689 6,215
roles in the church
Total amount paid 8,689 6,215
----- End of picture text -----

17.3 Transactions with trustees & related parties

One staff member is related to a Trustee (2023 – one). The total salary and benefits provided to this related staff member are shown below.

----- Start of picture text -----
Name of the related Description of the Total Total
party Relationship to charity transaction(s) 2024 2023
Rebecca Jenkins Trustee spouse Salary & Pension 12,311 11,568
12,311 11,568
----- End of picture text -----

Christchurch Baldock

Page 30 of 31

Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2024

Notes to the Accounts (continued)

The governing document permits payment to trustees and connected parties subject to the number of trustees or their connected parties being remunerated being a minority of the Board (Ref. Governing Document - Articles 18.6.6 and CC11 - Trustee expenses and payments, Sec 4.9).

For the reporting period this condition was met, as two of the six trustees or connected parties were paid.

A total of £14,339 was donated to the charity by trustees and related parties in the year 2024(£13,641 in 2023).

One of the trustees is also a trustee of a charity, the Illyrian Gospel Trust (IGT), to which grants have been made. In 2024, grants totalling of £3,723 were made to IGT (2023 - £4,021) from unrestricted funds, which is part of our budgeted support to missionary organisations. (See Note 10.4). Further grants were made to IGT in 2024, totalling £624. These are donations made by members to support the work of IGT.

One of the trustees is also a trustee of a charity, the Christian Initiative to Schools in Letchworth and District (CIS) to which grants have been made. In 2024 a grant of £415 was made to CIS (2023 - £407) from unrestricted funds.

Note 18. Liability of the Members

The charity is a company limited by guarantee. In the event of the charity being wound up, the liability of the members is limited to £1.

Note 19. Taxation

The company is a registered charity and is therefore exempt from taxation.

Christchurch Baldock

Page 31 of 31

Registered Charity Number 1154689