## **Westbury Avenue Baptist Church**
**Charity No. 1155892**
**Trustees' Report and Unaudited Accounts**
**31 December 2024**
**Westbury Avenue Baptist Church**
## **CONTENTS**
||Pages||
|---|---|---|
|Trustees' Annual Report||2|
|Independent Examiner's Report||8|
|Statement of Financial Activities||9|
|Balance Sheet||10|
|Notes to the Accounts||11|
Page 1
**Westbury Avenue Baptist Church**
## **TRUSTEE’S ANNUAL REPORT**
The Trustees, present their report with the unaudited financial statements of the charity for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102) - Charities SORP (FRS 102) (effective 1 January 2015).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and Aims**
The principal objective of the church is the advancement of the Christian faith according to the principles of t h e Baptist denomination. In furtherance of this the Church may arrange public and other meetings of worship, praise, evangelism, teaching, study, encouragement and prayer. In adherence to its objectives, the Church may also carry out other charitable activities in United Kingdom and overseas.
## **Public Benefit**
The trustees have referred to the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning its future activities. In particular the trustees consider how planned activities will contribute to the aims and objectives of the Charity.
## **Charitable Activities**
The Leadership, wanted to reach out to you to review our year so far and to see where we are now as a church family and share future plans as we continue to seek GOD’s face for the way forward for our communities, our families, and our church.
## **Our Pastors**
2024 began full of hope in GOD for Westbury and our community.
With our Pastors now settled into their roles, the church family now feels more settled and secure. With an open door policy, the congregation are encouraged to approach the Pastors personally for prayer, comfort, and guidance.
Behind the scenes our Pastors continue their life of ministry officiating weddings, funerals and baby blessings and doing home visits.
## **Bible Study**
Bible study and Prayer Meeting will continue in person and online we continue to have a wonderful time in fellowship and build each other up in the Word of GOD as we grow in the kingdom of GOD.
The Prayer meetings has been going steadily, providing an essential fellowship, support & comfort to the church and community **.**
## **Media Department**
Daniel continues to do an amazing job in the media department alongside Sian (who took over from Aneesa when she went to university). However, due to technical issues the online service is no longer aired and so from August Sian has been unable to assist in the department.
Page 2
**Westbury Avenue Baptist Church**
## **Tenants in Dunford House and Manse**
The three studio flats and the Manse continue to bring in an income for Westbury. However, we experienced a great challenge financially as we were instructed by Haringey Council to do extensive work on Dunford House to make it fire safe for the tenants. The council were concerned that Flat A and Flat C didn’t have a safe and clear escape route in the event of a fire.
This meant moving the kitchen in Flat C to the back of the flat where the bedroom was. The kitchen/lounge area is now the bedroom/living area. For Flat A we were able to get permission from Haringey to create a fire exit as it was downstairs and would be cheaper and less work.
It has been a lot of work, time and effort and it depleted our finances quite a bit, costing £12,563.24. It meant tightening the purse strings in other areas and not being able to have the annual trip, but it has been done, and we can rest assured knowing that the tenants are safe. We thank God for guiding us through it all. He has been so faithful.
## **Repairs**
We still need quite a bit of funding for repairs. The Westbury building needs major pointing, jet washing and repairing of brickwork. We are hoping that our application to the Heritage Fund will be granted as this will help towards the building repairs. Our application is still ongoing, and we hope to have news soon.
## **Finances**
We are trying to build up our savings and so a standing order has been set up to deposit £500 from the main account into the savings account on the 30[th] of each month. The savings account balance as of the 31[th] of December 2024 is £3,899.73.
What we have coming in includes Dunford House/Manse rentals, tithes/offerings and hiring (hall etc).
## **Volunteers**
There is a saying that many hands make light work. As usual please be encouraged to volunteer wherever you feel GOD is leading you. An area that could use some volunteers is in cleaning the church. Also, if there is something that you would like to start up, for example, an over 50’s club, fund raising etc, please come and see the leadership team.
## **Chosen Conference**
The CHOSEN Women’s Day has continued to go from strength to strength and is now in its 13[th] year. The breakfast took place in March, and a beautiful, inspiring time was had by all those who attended.
## **New Hires**
We were approached by a company called CAPAAN around June with an interest in renting the hall for a day centre for adults with learning difficulties and physical disabilities. They already have one in Enfield but needed one in Tottenham for their Haringey clients. After getting to know them and some of their clients as they joined us a few times in our Monday coffee mornings, and a couple of meetings to discuss the logistics, we were pleased to welcome CAPAAN Day Centre on the 1st of October.
The day centre runs Monday to Friday from 9am to 3pm. They are doing very well and it’s lovely to have our building being used daily. They have let us know that our members are welcome to come and see what they do and if there is anyone who has a particular skill like singing, playing an instrument, or any kind of activity that they would like to share with the clients then again they are welcome to come and speak to Janet or Nelson and go from there.
Page 3
**Westbury Avenue Baptist Church**
## **London City Mission (LCM)**
Last year we informed you that we had begun working with LCM who are an organisation that “Shares the Gospel alongside the local church of London, equipping everyday Christians to lovingly bring a message of hope in Christ to those least likely to hear it.” Our time partnering with them has come to an end and we have decided to continue the good work that we began with them by continuing with all that we learned. Our coffee morning was born out of it and members who got involved are much more confident in sharing the gospel with our neighbours and our community.
## **Children’s Christmas Party**
We are pleased to have had our second children’s Christmas party this December. Thank you to Pastor Sharon and Sister Sandra for organising it. It was held in the hall with a bouncy castle, face painting, a cooked meal for both parents and children and party bags. It was very well attended by children from the Westbury family and members of the community. The parents were extremely happy and grateful that this was put on for their children and look forward to next year’s one.
Page 4
**Westbury Avenue Baptist Church**
## **FINANCIAL REVIEW**
The charity regular sources of income are donations from church members and general public and rental income earned from hire of premises.
During the period, income of £37,556 was received as donations. The charity had £6,616 of cash and Fixed Asset of £2,021,977 (Net book value) held at the year end. The net movement in funds for the period, as shown in the statement of financial activities, for the unrestricted fund balance was a deficit of £45,298 and deficit of £43,688 in the endowment fund. The value of the Westbury Avenue Baptist Church net assets at 31 December 2024 was £2,027,243.
## **Specific Investment Powers**
The trustees have the authority to deposit or invest funds in any legal manner and to invest only after obtaining advice from a financial expert with regard to the suitability of the investment but the Charity currently has no investments other than cash balance held in a deposit account.
## **Grant-Making Policies**
Grants are made in the form of cash gifts to needy members on the recommendation of the Pastor in-charge, full members and the Trustees. The Trustees are responsible for the final approval and authorisation. A full statement of the policies is available on request.
## **Reserve policy**
The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to ongoing charitable activities and ensure that support and governance costs are covered.
## **Plans for the future**
In 2025 we will work to continue to grow the ministry in every area so that we become a church without walls within the community at large and be prepared as much as possible for when visitors and newcomers walk through our church doors, to find a place of safety, no judgement, a place of love, which is available to all through JESUS CHRIST.
We are planning to start new initiatives that will help us to grow and share the changing Word of GOD as GOD leads, utilising all our gifts and talents and the gift and talents of others. we will continue to develop programmes that will include our neighbours, and impact lives as we strive to be a more inclusive church
As we move forward into 2025, we will continue to exercise wisdom in keeping ourselves and loved ones safe, and continue to recognise that our faith and security is in JESUS CHRIST for now and the future. We pray HIS promise of protection over you and your family. Let’s also pray for those around the world, and especially for our brothers and sisters in CHRIST that face daily persecution.
As the year ends, we remain as hopeful in CHRIST as we did at the beginning of the year. We must continue to believe through these troubled times that GOD is still on the throne, and HE is doing a new thing in all our lives.
Page 5
**Westbury Avenue Baptist Church**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The charity is governed by the constitution adopted on 20 March 2008 and constitutes an unincorporated charity.
## **Appointment and Removal of Trustees**
The Church Members’ appoint Charity Trustees to be responsible for the governance of the Church and where there is a Minister that person is a Charity Trustee because of their role and responsibilities. Subject to any specific or general directions of the Church Members’ Meeting and the provisions of the Constitution the control, management and administration of the Church is carried out by the Charity Trustees, save that the Charity Trustees are not required to do anything that would cause them to be in breach of the Constitution or any trustee duty placed upon them as a result of this role.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 1155892**
## **Registered Office**
Westbury Avenue, London, N22 6SA
## **Trustees**
The following Trustees, served during the year:
Mrs Icilda Wilson
Ms Sarah Kershaw-Landy (left) Mr Philip Atta-Antwi (left) Ms Margaret Alicia Gage-Forrester
## **Accountants**
Vicom Accountancy Services Ltd 128 City Road London EC1V 2NX
## **Bankers**
HSBC Bank Plc 176 Camden High Street London, NW1 8QL
Page 6
**Westbury Avenue Baptist Church**
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the applicable Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees on 29[th] October 2025 and signed on their behalf by:
Mrs Icilda Wilson Trustee
Page 7
**Westbury Avenue Baptist Church**
## **Independent Examiner's Report to the trustees of Westbury Avenue Baptist Church**
We have examined the financial statements, which comprise the financial activities, the balance sheet, the related notes and the accounting policies for the Year Ended 31st December 2024 on pages 9 to 15.
## **Respective responsibilities of trustees and independent examiner**
The Church's trustees are responsible for the preparation of the accounts. The church's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:
examine the accounts (under section 145 of the Charities Act),
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Act, and
to state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Report**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from trustees concerning any such matters. The procedures undertaken do not provide all the evidence that be required in an audit, and consequently no opinion is given as to whether the accounts presents a 'true and fair' view and the report is limited to those matters set out in the statement below.
## **Independent Examiner’s statement with exception reporting**
In the course of my examination, no matter has come to my attention:
1. which give me reasonable cause to believe that in, any material respect, the requirements
a. to keep accounting records in accordance with section 130 of the Charities Act; and b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act; have not been met; or
2. which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
3. However, the reserve policy to maintain free reserve in unrestricted fund has not been fully satisfied in this financial year. This is in reference to the reserve policy statement discussed on page 4 of the financial statement.
## **Independent Examiner:**
**Date: 31st October 2025**
Victoria Onayemi {BA (Hons), FMAAT} Vicom Accountancy Services Ltd 128 City Road, London, EC1V 2NX.
Page 8
## **Westbury Avenue Baptist Church**
## **STATEMENT OF FINANCIAL ACTIVITIES**
|**STATEMENT OF FINANCIAL ACTIVITIES**||||
|---|---|---|---|
|**for the year ended 31 December 2024**
**Note**
**Income from:**
Donations
2
Other income
3
**Total**
**Expenditure on:**
Charitable activities and outreach 4
**Total**
**Net income**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
37,556
67
37,623
82,921
82,921
(45,298)
(39,254)
(84,552)|**Endowment**
**funds Total funds**
**2024**
**£**
**2024**
**£**
-
37,556
59,571
59,638
59,571
97,194
103,259
186,180
103,259
186,180
(43,688)
(88,986)
2,155,483
2,116,229
2,111,795
2,027,243|**Total funds**
**2023**
**£**
35,695
61,093|
||||96,788
185,517|
||||185,517|
||||(88,729)
2,204,958|
||||2,116,229|
|||||
The notes form part of these financial statements
Page 9
**Westbury Avenue Baptist Church**
## **BALANCE SHEET as**
## **at 31 December 2024**
|**Charity No. 1155892**
**Notes**
**Fixed assets**
Tangible assets
6
**Current assets**
Cash at bank and in hand
Loan to members
**Creditors:**Amount falling due within one year
7
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Funds**
Unrestricted funds
8
Endowment funds
8|
**2024**
**£**
2,021,977
6,616
-
6,616
(1,350)
5,266
2,027,243
2,027,243
(84,552)
2,111,795
2,027,243|**2023**
**£**
2,106,934
11,859
-
11,859
(2,564)
9,295
2,116,229
2,116,229
(39,254)
2,155,483
2,116,229|
|---|---|---|
The financial statements were approved by the Board of Trustees 29th October 2025 and signed on its behalf by:
Mrs Icilda Wilson Trustee 29th October 2025
The notes form part of these financial statements
Page 10
**Westbury Avenue Baptist Church NOTES TO THE ACCOUNTS**
## **for the year ended 31 December 2024**
## **1 Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - Charities SORP (FRS 102) (effective 1 January 2015) - the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities Act 2011.
The financial statements have been prepared under the historical cost convention.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year-end date are noted as a commitment but not accrued as expenditure.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Building 4% Straight line
20% Straight line Fixtures, fittings
and Equipment
Page 11
**Westbury Avenue Baptist Church NOTES TO THE ACCOUNTS**
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for nay trade discounts due.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of
the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2 Income from donations**
|Donation
**3**
**Other income**
Rental income
Other income – deposit interest
**4**
**Expenditure on charitable activities**
_Expenditure on Charitable_
_activities_
Church activities & outreach
_Governance costs_|**Unrestricted**
**Total**
**Total**
**funds**
**2024**
**2024**
**2023**
**Unrestricted**
**Endowment**
**funds**
**funds Total funds Total funds**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**
**£**
-
59,571
59,571
61,013
67
-
67
80
67
59,571
61,093
**Unrestricted**
**Endowment**
**funds**
**funds Total funds Total funds**
**2024**
**£**
**2024**
**£**
**2024**
**£**
**2023**
**£**
75,103
103,259 178,362 177,904
7,818
-
7,818 7,613
82,921
103,259
186,180
185,517
**£**
**£**
**£**
37,556
37,556
35,455
37,556
37,556
35,455
59,638|**Unrestricted**
**Total**
**Total**
**funds**
**2024**
**2024**
**2023**
**Unrestricted**
**Endowment**
**funds**
**funds Total funds Total funds**
**2024**
**2024**
**2024**
**2023**
**£**
**£**
**£**
**£**
-
59,571
59,571
61,013
67
-
67
80
67
59,571
61,093
**Unrestricted**
**Endowment**
**funds**
**funds Total funds Total funds**
**2024**
**£**
**2024**
**£**
**2024**
**£**
**2023**
**£**
75,103
103,259 178,362 177,904
7,818
-
7,818 7,613
82,921
103,259
186,180
185,517
**£**
**£**
**£**
37,556
37,556
35,455
37,556
37,556
35,455
59,638|
|---|---|---|
||||
||||
|||185,517|
Page 12
**Westbury Avenue Baptist Church NOTES TO THE ACCOUNTS**
## 5 **Staff costs**
|5**Staff costs**||||||
|---|---|---|---|---|---|
||**2024**|||**2023**||
||**£**|||**£**||
|Salaries and wages|23,912|||18,826||
|Pastors’ Allowance|16,600|||18,000||
||**40,512**|||**36,826**||
|The average number of employees during the year was 2 (2023: 2). No employee received emoluments in||||||
|excess of £60,000.||||||
|**6**
**Tangible fixed assets**|**Land and**
**buildings**
**Fixtures,**
**fittings and**
**equipment**|||**Total**||
||**£**
**£**|||**£**||
|**Cost or revaluation**||||||
|At 1 January 2024|2,095,638
11,296|2,106,934||||
|Additions|-
1,410
|||1,410||
|At 31 December 2024|2,095,638
12,706|2,108,344||||
|**Depreciation and**||||||
|**impairment**||||||
|Depreciation charge
for the year|83,826
2,541|||86,367||
|At 31 December 2024|83,826
2,541
|||86,367||
|**Net book values**||||||
|At 31 December 2024|
2,011,812
10,165|2,021,977||||
|At 31 December 2023|
2,095,638
11,296|2,106,934||||
Page 13
**Westbury Avenue Baptist Church NOTES TO THE ACCOUNTS Westbury Avenue Baptist Church NOTES TO THE ACCOUNTS**
## **7 Creditors:**
amounts falling due within one year
|Accruals and other creditors|**2024**
**£**
1,350
1,350|**2023**
**£**
2,564
2,564|
|---|---|---|
**8 Movement in Funds**
|**As at 31 Dec 2023**
Fixed Assets
Current Assets
Current liabilities
Unrestricted funds
Endowment funds
**Analysis of Net Assets between Funds**
**s at 31 Dec 2024**
Fixed Assets
Current Assets
Current liabilities|**Unrestricted**
**Funds**
**£**
-
11,859
(2,564)
9,295
**Balance at **
**I**
**01.01.2024**
**£**
(39,254)
2,155,483
2,116,229
**Unrestricted**
**Funds**
**£**
-
6,616
(1,350)
5,266|**I**
|**ncome**
**Expenditure**
**Balance at **
**31.12.2024**
**£**
**£**
**£**
37,623
82,921 (84,552)
59,571
103,259
2,111,795|**ncome**
**Expenditure**
**Balance at **
**31.12.2024**
**£**
**£**
**£**
37,623
82,921 (84,552)
59,571
103,259
2,111,795|
|---|---|---|---|---|
||||||
||||97,194
186,180
2,027,243||
||||||
||||**Endowment**
**Total at**
**Funds**
**31.12.2024**
**£**
**£**
2,021,9772,021,977
-
6,616
-
(1,350)||
||||2,021,977
2,027,243||
||||**Endowment**
**Funds**
**£**
2,106,934
-
-
2,106,934|**Total at**
**31.12.2023**
**£**
2,106,934
11,859
(2,564)
2,116,229|
## 9 **Analysis of Net Assets between Funds**
## **As at 31 Dec 2024**
Page 14
**Westbury Avenue Baptist Church NOTES TO THE ACCOUNTS**
## **10 Related party transactions**
There were no related party transactions during this financial year.
.
Page 15