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2025-12-31-accounts

CHRISTCHURCH BALDOCK –

ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025

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 2025

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 2025................................................................................................. 5
3.4 Where are we going in 2026? ...................................................................................................... 7
4 Structure, Governance and Management ............................................................................ 8
4.1 Duty to ensure regulatory compliance ......................................................................................... 8
4.2 Duty of prudence ........................................................................................................................ 8
4.3 Duty of Care ................................................................................................................................ 8
4.4 Safeguarding Policy ..................................................................................................................... 8
4.5 Risk Review ................................................................................................................................ 8
4.6 Data Protection Policy ................................................................................................................. 8
4.7 Other Policies ............................................................................................................................. 9
5 Achievements and Performance ......................................................................................... 9
6 Financial Review ................................................................................................................. 9
6.1 General ....................................................................................................................................... 9
6.2 Analysis of Income ...................................................................................................................... 9
6.3 Analysis of Expenditure ............................................................................................................. 10
6.4 Property and Assets .................................................................................................................. 10
6.5 Reserves ................................................................................................................................... 10
6.6 Building and Infrastructure Funds .............................................................................................. 11
6.7 2026 Budget ............................................................................................................................. 11
6.8 Small company provisions ......................................................................................................... 11
7 Independent Examiner’s Report to the Trustees of Christchurch Baldock .......................... 12
8 Accounts .......................................................................................................................... 13
8.1 Statement of Financial Activities for the Year Ended 31 December 2025 ..................................... 13
8.2 Balance Sheet as at 31 December 2025 ...................................................................................... 14
9 Trustee Approval of Accounts ........................................................................................... 14
10 Notes to the Accounts ...................................................................................................... 15

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

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 1[st] January 2014 Company registration number: 08728895 Registered office address: 48 Westell Close, Baldock, Herts SG7 6RY Managing Trustees: Rev. Sam Williams Chair, Associate Minister (until 1[st] May 2025) Mr. Nick Clube (Chair from 1[st] May to 14[th] September 2025) Rev. Adam Goddard Chair, Senior Minister (from 14[th] September 2025) Mr. Neil Poole (until 5[th] October 2025) Mr. John Batchelor (until 6[th] April 2025) Mr. David Willbe Mr Obilor Nwamadi (from 5[th] October 2025) Independent Examiner: Louise Tunley FCA CTA DChA Monico Tunley Ltd 19 Goldington Road Bedford MK40 3JY 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: 89

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

2 Overview

The trustees present their annual report and accounts of the charity for the year ended 31 December 2025. 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 130 people attending (100 adults + 30 children) each week. On Sunday evenings, the congregation at the worship service has between 15 and 40 people attending (15-30 adults + up to 10 children). The Sunday morning service is livestreamed. The evening service is regularly recorded and put on 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 2025

In the opinion of the Trustees, the purposes of the Church have been met by the activities reported for 2025, as listed below and reviewed with church members at the Annual General Meeting.

3.3 Significant Activities During 2025

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 and those recovering from medical interventions. 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, and to film or audio-record and upload our evening services which typically attract between 30 and 80 views, and which are retained in accessible on-line archives. We also use 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.

As of January, our Associate Minister Sam Williams took over as Acting Senior Minister following the resignation and departure of Chris Jenkins to become minister of a church in South Wales. We sponsored members to attend a Special Needs training event for supporting people with SEN in church life.

In February a new Pastoral Care Team was launched to provide practical and emotional support to congregation members and others linked to the church during times of need. On 16[th] February the church members voted well over 90% at a special general meeting to appoint Adam Goddard as the new Senior Minister. Our Youth Minister, Hannah, returned to work from Maternity leave on a part-time basis until mid-April.

In March, we hosted a Comedy Night outreach event which was attended by a good number of nonchurch guests who heard the gospel and the opportunity to ask questions about it. Our ministry trainee, Martainn Ramsey extended his contract with us until mid-year. During his time with us, he has been an invaluable help in all church activities, especially our midweek groups and Sunday services. The mentoring, training and experience he received during his time at Christchurch saw him grow and develop in all areas and prepared him well for further ministry work. A number of ladies from the church supported the Cambridge Women’s Bible Conference.

Following the success of our two previous Easter Family Parties, we moved this year’s event to the larger Knights Templar school hall in April. These events continue to attract many guests, usually people with little or no prior connection with the church. There was an afternoon of fun and games, and a

Christchurch Baldock

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talk by Acting Senior Minister, Sam Williams.

At our AGM, John Batchelor stepped down as Elder and Dave Willbe was re-elected to serve another term as Elder. At the end of April, Sam Williams left the church to take up his new position in London and the church went into Interregnum under the leadership of the remaining three non-staff Elders and Trustees. Our Youth Minister Hannah Wijetunge went on a second maternity leave.

In May, as usual we participated in the Baldock Fair where we had a children's craft stall and ran a cafe providing free beverages and cakes to the public and offering a listening ear. We also held a First Aid Training course for all those interested which would allow them to serve as first aiders both within and outside the church.

Our group for the retired, Body and Soul, continues to be a very popular weekly activity. The group held an outdoor promotional event on Baldock high street on 17th June which was well-attended. At the Body and Soul Christmas lunch, for the third 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. Also in June, our men held a successful walk and BBQ event in Letchworth for members and guests.

In the first week of the school summer holidays, we held our annual holiday club for around 60 children at Knights Templar School hall. The theme this year was “Shipwrecked” exploring the story of Jonah. 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. WOW and CCB Kids invited all ages to an afternoon of fun and ice cream.

A baptism service was held on 22[nd] June.

In September we bought a church manse in Turpin’s Way, Baldock to facilitate future ministry, funded by the sale of two existing church properties. The church also welcomed the arrival of new Senior Minister, Adam Goddard and his family who moved into the newly-acquired church manse. He delivered his first Sunday sermon on 14[th] September and he was officially inducted at our 16[th] November service attended by many visitors. The day was also a celebration to mark 25 years of Christchurch Baldock, and was followed by a lunch.

On 4th October, we held a Roots of Jazz evangelistic event which attracted attendees from across the area. At our Business Meeting on 5[th] October, Neil Poole stood down as church Elder and Treasurer, and Lai Lee Fong took over as Treasurer. Obi Nwamadi was voted in by members as a new Elder and Trustee. Our annual light party on 31st October was very well-attended. There were bouncy castles, craft, games, and a talk about Jesus being the light of the world. The church also launched an older boys study and discussion group in October.

As in the past, the church was present for the Baldock Christmas Fair. Our Carols by Candlelight service once again attracted many visitors and 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 notable happenings of the year were changes in church staffing with the departures of Senior Minister Chris Jenkins and Ministry worker Becca Jenkins to a church in South Wales, and Associate Minister, Sam Williams to a church in London. We are indebted to Sam for taking on the role of Acting Senior Minister until his departure in May and to Ministry trainee, Martainn Ramsay for extending his contract a number of months to provide ministry support at this time before leaving on 4[th] July to get married. Our Youth Minister, Hannah Wijetunge returned briefly from maternity leave before going on maternity leave again, and our church administrator was absent for family reasons over much of the Summer. In the Autumn, interviews were held for the post of Assistant Minister.

A church interregnum can be an unsettling time for church members and attendees, but many of our church volunteers stepped up over the Summer interregnum months to support the three Elders in

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

running the church in the absence of any working staff. With volunteer support, the church continued to run a full timetable of services and events as usual except for the annual Church Day Away which was postponed until 2026. It is gratifying to note the number of new attendees, and young people in particular now attending Christchurch Baldock this year.

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

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 2025 to:

as shown in the accounts (see Note 10). Many members also support Christian & charitable organisations at home and abroad.

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 2026?

After the significant staff changes this past year, in 2026 we look forward to welcoming Laurence Wilson in the post of Minister in Training in late February, and the return of Hannah Wijetunge from maternity leave in April. The church will look to support this refreshed staff team and establish the vision and goals for this new era of the church’s history, to serve the community and provide it with spiritual teaching and support. 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.

Christchurch Baldock

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We continue to consider possibilities for a permanent home for the church but remain indebted to Knights Templar School and other venues for allowing us to use their premises.

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

4.4 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.

4.5 Risk Review

4.5
Risk Review		 4.5
Risk Review		 4.5
Risk Review
Risk Assessments have been carried out and are held on file for all our meeting locations. These include:
● Knights Templar School, Baldock Sunday morning and other open meetings
● Letchworth Free Church Sunday evening and other meetings
● Baldock Community Centre Body & Soul and Tea & Tots mid-week groups
● Baldock United Reformed Church Tea & Tinies and The Link mid-week groups

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.

Christchurch Baldock

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Annual Report & Accounts for year ended 31 December 2025

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 for the advance of the Christian message of hope.

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 14.4% or £26.7k compared to last year (2025: £212.3k; 2024: £185.6k) – see Note 3.

Restricted income fund giving varies year on year depending on the funds supported. This year has seen a small increase in the total amount compared to last year (2025: £9.8k; 2024: £9.3k).

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

Christchurch Baldock

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6.3 Analysis of Expenditure

Total costs from the general fund decreased by 31% or £72.7k this year compared to last year (2025: £162.7k; 2024: £235.4k).

Total expenditure from restricted funds saw a small increase 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:

.

The church is very grateful for the gifts and interest-free member loans to support the purchase of the home for our Senior Minister. These loans, totalling £135,000, taken in July 2025, will be repaid during 2026, when the sale of 73 Millstream Close has completed.

.

Cash current assets are £138.9k, of which £123.2k is unrestricted representing General funds and Reserves, and £15.6k 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, 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. At 2025 financial year expenditure levels, reserves required would be circa £41k (unrestricted expenditure/4). However, expenditure in 2025 was unusually low because of the interregnum and abnormally low staffing levels, so the 2026 budget expenditure figure (£223k) is more appropriate, and would require reserves of £56k.

Cash current assets of the church are £138.9k, which is above the Trustees’ Reserves Policy, however the accounts also show net current assets to be -£1k. This net current liability arises because the purchase of the church manse in 2025 is to be funded by the sale of two other church owned properties (Pryors Court and Millstream Close). Pryors Court was sold in 2025, but the sale of Millstream Close has not yet completed. To allow the purchase of the manse to coincide with the arrival of the new minister, short term interest free loans have been generously provided by church members, to be repaid as soon as the sale of Millstream Close completes. Although Millstream Close will be sold in early 2026 it shows in the accounts as a fixed asset. It is therefore, not included in the net current asset calculation, whereas the member loans are a current liability and so included in the net current assets calculation. This therefore, results in a net current liability in the accounts at the end of 2025.

In reality, we do comply with our 3 month reserve policy; we hold sufficient funds which can be readily realised as cash.

Christchurch Baldock

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Annual Report & Accounts for year ended 31 December 2025

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 was transferred to the General Fund and used this year to help fund the purchase of the church manse in Baldock. Although there was a net surplus of £117.7k in 2025, there was no transfer to the infrastructure fund as this is effectively ring-fenced to repay the loans taken to support the purchase of the church manse.

6.7 2026 Budget

A budget for 2026 was presented at the Business Meeting in October 2025 and approved.

The budget assumes an unrestricted income of £223.1k, allowing for a continuation of a similar number of staff and activities. In detail, we will support:

Staff:
Senior Minister:
Adam Goddard
Associate Minister:
TBD
Youth & Children’s Minister:
Hannah Wijetunge
Administrator:
Mikey Day
Total:		 1.0 FTE
1.0 FTE
1.0 FTE
0.75 FTE
3.75 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 2025

7 Independent Examiner’s Report to the Trustees of Christchurch Baldock

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2025 which are set out on pages 13 to 32.

Responsibilities and basis of report

As the charity 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 company’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

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. 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, which is one of the listed bodies.

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 that in any material respect:

  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:

Louise Tunley FCA CTA DChA

ICAEW, Chartered Accountant

19 Goldington Road Bedford MK40 3JY

16 March 2026 Date:

Christchurch Baldock

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8 Accounts

Christchurch Baldock

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8.2 Balance Sheet as at 31 December 2025

For the financial year ended 31 December 2025, 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 15 to 32 form part of these accounts.

9 Trustee Approval of Accounts Approved by the Trustees on

and signed on their behalf by:

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Signature
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________
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----- Start of picture text -----
Name
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A.S. Goddard

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N. M. Clube
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Date Position
Chair of the Trustees
Trustee
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_______
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Annual Report & Accounts for year ended 31 December 2025

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

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Notes to the Accounts (continued)

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

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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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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

Notes to the Accounts (continued)

Note 3. Analysis of Income

The total unrestricted donations & legacies amount of £212,290 is shown above. Last year this amount was £185,586. This represents 14.4% increase from 2024 to 2025.

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

Notes to the Accounts (continued)

Note 4. Donated goods, facilities and services

There were no donated goods or services in 2025 or 2024.

Note 5. Analysis of Expenditure

----- Start of picture text -----
2025 2024
Un- Restricted Total Un- Restricted Total
Notes restricted income funds restricted income funds
funds funds 2025 funds funds 2024
£ £ £ £ £ £
Expenditure on Raising Funds
Rental property repairs and maint charges 12,002 - 12,002 2,066 - 2,066
TOTAL EXPENDITURE on Raising 12,002 - 12,002 2,066 - 2,066
F d
Expenditure on Charitable Activities
Event costs - evangelistic meetings 4,657 782 5,439 18,713 1,910 20,623
Services - Running Expenses & hall hire 24,423 1,720 26,143 28,182 4,248 32,430
Children's, Youth & 20s activities 3,579 119 3,698 3,333 259 3,591
Church Property - upkeep,
insurance,rent,council tax 3,949 - 3,949 9,022 - 9,022
Administration Expenses 1,153 - 1,153 1,379 - 1,379
Staff ministry expenses 54 - 54 4,035 - 4,035
Staff employment costs 8 82,078 1,000 83,078 147,529 - 147,529
Grants payable - Missionaries & Workers 10 19,090 9,544 28,635 16,622 6,709 23,331
Support & Governance Costs 6 5,004 - 5,004 4,061 - 4,061
TOTAL EXPENDITURE on Charitable
Activities 143,987 13,166 157,153 232,876 13,126 246,002
Other Expenditure
Anonymous gifts to members - - - 420 - 420
Interest on loans - - - - - -
Other - loss from sale of property 6,717 - 6,717
TOTAL OTHER EXPENDITURE 6,717 - 6,717 420 - 420
TOTAL EXPENDITURE 162,705 13,166 175,872 235,362 13,126 248,488
----- End of picture text -----

Staff employment costs include a £1,000 hardship payment from the restricted Special Support Fund to a member of staff. This payment was included in the staff salary payment, as employer National Insurance and employee tax and National Insurance were due on this payment.

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

Notes to the Accounts (continued)

Note 6. Support & Governance Costs

6.1 CURRENT reporting period

6.2 PREVIOUS reporting period

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

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

Notes to the Accounts (continued)

Note 8. Staff Employment Costs

8.1 Staff Costs

In addition, the senior 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

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 The People’s Pension (People’s Partnership) for 5 employees

The pension cost charge represents contributions payable by the charity to the funds and totalled in the year £8,365. (2024 £16,716).

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

Notes to the Accounts (continued)

Note 10. Grant Making

10.1 Analysis of grants paid (included in expenditure on charitable activities)

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

Notes to the Accounts (continued)

10.4 Analysis of grants by Fund and comparatives with previous year

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

Notes to the Accounts (continued)

Note 11. Tangible Fixed Assets

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

Note 12. Debtors and prepayments

Note 13. Creditors and accruals

HMRC is normally a creditor at the end of the year with the December payment due to be paid in January of the following year. However, at the end of 2025 our balance with HMRC is in credit by £5,949 as we have overpaid during the year.

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

Notes to the Accounts (continued)

Note 14. Contingent liabilities and contingent assets

None applicable this year.

Note 15. Cash at bank and in hand

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

Notes to the Accounts (continued)

Note 16. Charity Funds

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

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

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

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

Notes to the Accounts (continued)

For the financial support of Hector Antelo, missionary worker in Bolivia. 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)..

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

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

Notes to the Accounts (continued)

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

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

Notes to the Accounts (continued)

16.4 Transfers between funds

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

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.

17.2 Trustees’ expenses

No Trustee, in their capacity as such, receives any expenses from the charity. However, in 2025, two (2024 – four) of the Trustees/related parties received reimbursement of expenses in other roles within the church, Minister, not in their capacity as trustees. Refer to Note 5 for the details of total staff ministry expenses.

17.3 Transactions with trustees & related parties

In the previous year (2024) there was one staff member related to a Trustee. The total salary and benefits provided to this related staff member are shown below and in 2025 there were no transactions with trustees and related parties other than those in 17.1 and 17.2.

Christchurch Baldock

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Registered Charity Number 1154689

Annual Report & Accounts for year ended 31 December 2025

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 at any one time no more than one of five trustees or connected parties were paid..

A total of £36,396 was donated to the charity by trustees and related parties in the year 2025 (£14,339 in 2024).

One of the trustees is also a trustee of a charity, the Illyrian Gospel Trust (IGT), to which grants have been made. In 2025, grants totalling of £5,493 were made to IGT (2024 - £3,723) from unrestricted funds, which is part of our budgeted support to missionary organisations. (See Note 10.4). Further grants were made to IGT in 2025, totalling £3,134. These are donations made by members to support the work of IGT and payment of the balance of the Albania Fund which was “to assist to those going on ministry work to Albania and to support the work of Will and Doreta Niven working for IGT in Albania”.

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

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Registered Charity Number 1154689