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← Yardley Baptist Church

2024-12-31-accounts

Registered Charity no. 1158755

Yardley Baptist Church

Trustees Annual Report and Accounts

Year Ended 31st December 2024

~~Wyatt~~ Wyatt & Co ~~& Co~~

Chartered accountants Chartered accountants 125 Main Street, Garforth 125 Main Street, Garforth Leeds Leeds LS25 1AF

Yardley Baptist Church

Year Ended 31st December 2024

Contents Page

Page
Legal and Administrative Information 1
Trustees' Annual Report 2
Independent Examiner's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7
Notes to the Financial Statements 8

Yardley Baptist Church

Year Ended 31st December 2024

Legal and Administrative Information

Reference

The Charity is called “Yardley Baptist Church”. The Church is registered with the Charity Commission for England and Wales and was registered on the 2nd October 2014.

Registered Charity Number 1158755 Registered Office Rowlands Road Birmingham B26 1AT Website https://www.yardleybaptist.co.uk/ Trustees Rev Alison Taylor Chair Heather Kelcey Secretary Isobel Easton Treasurer Hannes Gouthwaite Danny Sinnassamy Laura Williams Stephen Aylin Stepped down 19th March 2025 Alison Aylin Stepped down 19th March 2025 Primary Bankers Lloyds Bank Plc Ariel House 2138 Coventry Road Sheldon B26 3JW Independent Examiner: Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF

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Yardley Baptist Church

Year Ended 31st December 2024

Trustees' Annual Report

Public Benefit Statement

In setting our objectives and planning our activities our trustees have given consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the Christian faith through the provision of worship and teaching services and the relief of sickness, financial hardship and promoting good health. This has been achieved by the provision of funds, and services.

Structure, Governance and Management

Yardley Baptist Church is an unincorporated charitable trust governed by its constitution updated in 2022 and registered with the Charity Commission for England and Wales in 2014.

The trustees are appointed in accordance with the provisions of the constitution, typically by election at the Annual Church Meeting. New trustees receive an induction on their legal responsibilities as set out in the Charity Commission’s guidance “The Essential Trustee (CC3)”.

Our Trustees are familiar with the practical work of the Charity and are active Church members. Trustees are kept abreast of ongoing matters through their involvement with the Church’s day to day activities. The trustees meet regularly to oversee the governance, ministry, and financial stewardship of the charity.

Objectives and Principal Activities

The charity’s objects, as set out in the governing document, are:

“We are a church that seeks to be rooted in the local community, wanting to see everyone become all that they can be, through encountering Christ and His Kingdom. Our aim is to be a community deeply rooted in authentic Christian discipleship, branching out to embody and share God's radical love for the whole world.”

In furtherance of these objects, the charity’s main activities this year included:

All activities are undertaken to advance the Christian faith and for the public benefit. The trustees have had due regard to the Charity Commission’s guidance on public benefit when planning activities.

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Yardley Baptist Church

Year Ended 31st December 2024

Trustees' Annual Report

Achievements and Performance

During the year, we:

Financial Review

• Total income: £143,425 (previous year £131,944) • Total expenditure: £91,043 (previous year £101,707) • Closing cash funds: £162,655 • Restricted funds: £8,222

The main sources of income were tithes, offerings, and donations. Expenditure covered ministry costs, building upkeep, utilities, charitable giving, and administrative expenses.

The charity holds reserves sufficient to cover 6 months of essential expenditure in line with our reserves policy. The years 2024 & 2023 contained several large one-off gifts which are not expected to be repeated for the year 2025.

We continue to be very grateful to all who generously donate to our Church. The weekly offertory ensures our Church can continue to achieve its very important aims and objectives.

Going Concern

The Trustees are satisfied that the Charity is a going concern and do not know of any uncertainties regarding the organisation's ability to continue operating as a going concern.

Reserves Policy

The trustees aim to maintain unrestricted reserves equivalent to at least 6 months’ core expenditure to ensure uninterrupted operation in the event of unforeseen income shortfall or unexpected costs. The Church held £112,617 in unrestricted and undesignated funds at the end of December 2024.

Plans for the Future

Our priorities for the coming year are to:

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Yardley Baptist Church

Year Ended 31st December 2024

Trustees' Annual Report

Trustees' Responsibilities

Yardley Baptist Church financial statements have been prepared on a cash basis when receipts and payments take place through the bank account.

The trustees are responsible for keeping proper records under s130 Charities Act 2011, which disclose with reasonable accuracy at any time the financial position of the Charity. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees

Isobel Easton

Name of Trustee: Signed on Behalf of the Trustees:

Date of Approval:

─────────────────────────────────────────────────── Sato ───────────────────────────────────────────────────

─────────────────────────────────────────────────── 17/10/2025 ───────────────────────────────────────────────────

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Yardley Baptist Church

Year Ended 31st December 2024

Independent Examiner's Report

I report to the trustees on my examination of the financial statements of Yardley Baptist Church ('the charity') for the year ended 31st December 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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

Nigel Wyatt BSc FCA Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

Date: 17/10/2025

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Yardley Baptist Church

Year Ended 31st December 2024

Statement of Receipts and Payments

2024 2023
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note £ £ £ £
Receipts
Donations and legacies 123,229 7,910 131,139 120,393
Charitable activities 7,903 2,592 10,495 10,518
Investment income 1,391 - 1,391 633
Other income 400 - 400 400
────────── ────────── ────────── ──────────
Total Receipts 2 132,923 10,502 143,425 131,944
────────── ────────── ────────── ──────────
Payments
Payments on charitable activities 3 80,282 10,761 91,043 101,707
────────── ────────── ────────── ──────────
Total Payments 80,282 10,761 91,043 101,707
────────── ────────── ────────── ──────────
────────── ────────── ────────── ──────────
Net Receipts / (Payments) 52,641 (259) 52,382 30,237
────────── ────────── ────────── ──────────
Net Movement in Funds (Cash)
Total funds (cash) brought forward 7 103,467 6,806 110,273 80,035
Transfers 7 (1,675) 1,675 - -
────────── ────────── ────────── ──────────
Total Funds (Cash) Carried Forward 7 154,434 8,222 162,655 110,273
────────── ────────── ────────── ──────────
Funds Represented by
General (unrestricted) 112,617 - 112,617 73,713
Designated (unrestricted) 41,816 - 41,816 29,754
Restricted funds - 8,222 8,222 6,806
────────── ────────── ────────── ──────────
154,434
──────────		 8,222
──────────		 162,655
──────────		 110,273
──────────

Approved by the Trustees

Name of Trustee:

Isobl Easton

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

Signed on behalf of the Trustees:

Sato

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

Date of approval:

17/10/2025

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

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Yardley Baptist Church

Year Ended 31st December 2024

Statement of Assets and Liabilities

As the accounts are prepared on a cash basis and thus there is no formal Balance Sheet or Statement of Financial Position. A statement of assets and liabilities is outlined giving an indication of the charity's assets instead at the year end. The fixed assets are disclosed in this statement according to the value held in the churches insurance document.

2024 2023
£ £
Fixed assets
Tangible Fixed Assets 96,843 96,843
────────── ──────────
96,843 96,843
Current assets
Cash at Bank and Petty Cash 162,655 110,273
────────── ──────────
162,655 110,273

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Yardley Baptist Church

Year Ended 31st December 2024

Notes to the Financial Statements

Basis of Preparation

The financial statements have been prepared on a cash basis when receipts and payments take place through the bank account or petty cash.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Fund Accounting

Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often known as a ‘special offering’ in the church.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources and the money has been paid.

Resources expended

Expenditure is recognised on a cash basis when payments have been made through the bank account or by petty cash.

Governance Costs

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

Pensions

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

Operating Leases

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

Taxation

The charity is exempt from tax on its charitable activities.

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Yardley Baptist Church

Year Ended 31st December 2024

Notes to the Financial Statements

2 Analysis of Receipts

Analysis of Receipts
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations and Legacies
Donations and offerings 102,725 5,726 108,451
Gift aid 20,504 1,151 21,655
Fellowship fund - 1,033 1,033
Bible notes - - -
────────── ────────── ──────────
123,229 7,910 131,139
Charitable Activities
Boys brigade - - -
Boys b' and girls a' combined - 2,592 2,592
Other charitable activities - - -
Welcome centre 7,903 - 7,903
────────── ────────── ──────────
7,903 2,592 10,495
Investment Receipts
Interest 1,391 - 1,391
────────── ────────── ──────────
1,391 - 1,391
Other Income
Room hire 400 - 400
────────── ────────── ──────────
400 - 400
────────── ────────── ──────────
Total Receipts 132,923 10,502 143,425
────────── ────────── ──────────

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Yardley Baptist Church

Year Ended 31st December 2024

Notes to the Financial Statements

2[Analysis of Receipts ] [(Continued)]

Analysis of Receipts(Continued)
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Donations and Legacies
Donations and offerings 110,845 4,945 115,790
Gift aid 2,571 670 3,241
Fellowship fund - 1,057 1,057
Bible notes 305 - 305
────────── ────────── ──────────
113,721 6,672 120,393
Charitable Activities
Boys brigade - 266 266
Boys b' and girls a' combined - 1,783 1,783
Other charitable activities 1,149 - 1,149
Welcome centre 7,320 - 7,320
────────── ────────── ──────────
8,469 2,049 10,518
Investment Receipts
Interest 633 - 633
────────── ────────── ──────────
633 - 633
Other Income
Room hire 400 - 400
────────── ────────── ──────────
400 - 400
────────── ────────── ──────────
Total Receipts 122,823 8,721 131,944
────────── ────────── ──────────

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Yardley Baptist Church

Year Ended 31st December 2024

Notes to the Financial Statements

3 Payments on Charitable Activities

Payments on Charitable Activities
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Bank charges 287 - 287
Bible notes - - -
Church costs 25,993 - 25,993
Fellowship fund - 670 670
Insurance 3,076 - 3,076
Make Lunch - 1,082 1,082
Building refurbishment and maintenance 4,289 - 4,289
Ministerial costs 35,552 - 35,552
Missionary grants/ gifts 5,100 5,616 10,716
────────── ────────── ──────────
74,297 7,368 81,665
Other Activities
Boys b' and girls a' combined - 2,113 2,113
Renew - 1,280 1,280
Welcome centre 5,985 - 5,985
────────── ────────── ──────────
5,985 3,393 9,378
────────── ────────── ──────────
80,282 10,761 91,043
────────── ────────── ──────────

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Yardley Baptist Church

Year Ended 31st December 2024

Notes to the Financial Statements

3[Payments on Charitable Activities ] [(Continued)]

Payments on Charitable Activities(Continued)
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Bank charges 396 - 396
Bible notes 260 - 260
Church costs 36,664 - 36,664
Fellowship fund - - -
Insurance 3,077 9 3,086
Make Lunch - 20 20
Building refurbishment and maintenance 456 - 456
Ministerial costs 36,267 - 36,267
Missionary grants/ gifts 11,558 7,135 18,693
────────── ────────── ──────────
88,678 7,164 95,842
Other Activities
Boys b' and girls a' combined - 2,068 2,068
Renew - - -
Welcome centre 3,797 - 3,797
────────── ────────── ──────────
3,797 2,068 5,865
────────── ────────── ──────────
92,475 9,232 101,707
────────── ────────── ──────────

4 Volunteers

The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustees' report for further detail about volunteer contributions in the organisation.

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Yardley Baptist Church

Year Ended 31st December 2024

Notes to the Financial Statements

5 Trustee Remuneration and Expenses

The Charity does not have an ultimate controlling party as it is controlled jointly by the Board of Trustees.

No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the Charity during the year.

During the year ended 31 December 2024 Rev Alison Taylor received remuneration of £30,167 (2023: £26,154), pension contributions of £3,941 (2023: £3,139) and received the provision of residential accommodation. This was received for Alison's role as minister and was not for her role as trustee.

Expenses for Trustees undertaking their duties during the year ended 31 December 2024 totalled £2,830 (2023: £5,235). All expenditure was incurred for the day to day running of the church.

6 Related Party Transactions

During the year a payment of £132 was made to Aplus Accounting. This is a related party transaction due to a close family member of Alison Taylor owning the business (2023: There were no related party transactions).

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Yardley Baptist Church

Year Ended 31st December 2024

Notes to the Financial Statements

7 Analysis of Charitable Funds

Unrestricted Funds

Unrestricted Funds
1 Jan 2024 Income Expenditure Transfers 31 Dec 2024
£ £ £ £ £
Unrestricted
General 73,713 122,492 (74,297) (9,291) 112,617
Designated
HEBA investments (previously
Building Improvements)		 22,325 1,028 - (384) 22,969
Unrestricted legacy fund - 1,500 (2,100) 10,000 9,400
Welcome centre café 7,429 7,903 (3,885) (2,000) 9,447
────────── ────────── ────────── ────────── ──────────
Total Unrestricted 103,467 132,923 (80,282) (1,675) 154,434
────────── ────────── ────────── ────────── ──────────
Restricted Funds
£ £ £ £ £
Boys Brigade and
Girls Association		 904 2,592 (2,113) 955 2,338
Fellowship funds 2,160 1,033 (670) 326 2,849
Missionary work 2,561 5,697 (5,616) (607) 2,035
Make lunch 1,181 - (1,082) - 99
Renew - 1,180 (1,280) 1,001 901
────────── ────────── ────────── ────────── ──────────
Total Restricted 6,806 10,502 (10,761) 1,675 8,222
────────── ────────── ────────── ────────── ──────────
────────── ────────── ────────── ────────── ──────────
Total Funds and Cash 110,273
──────────		 143,425
──────────		 (91,043)
──────────		 -
──────────		 162,655
──────────

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Yardley Baptist Church

Year Ended 31st December 2024

Notes to the Financial Statements

Analysis of Charitable Funds (continued)

Unrestricted Funds
1 Jan 2023 Income Expenditure Transfers 31 Dec 2023
£ £ £ £ £
Unrestricted
General (unrestricted) 46,453 115,462 (88,678) 476 73,714
Designated
HEBA investments (previously
Building Improvements)		 21,884 441 - - 22,325
Welcome centre café 3,906 7,320 (3,797) - 7,429
────────── ────────── ────────── ────────── ──────────
Total Unrestricted 72,243 123,223 (92,475) 476 103,467
────────── ────────── ────────── ────────── ──────────
Restricted Funds
Boys Brigade and
Girls Association		 - 1,783 - 2,068 1,189 904
Boys Brigade 383 266 - (649) -
Girls Brigade 490 - - (490) -
Fellowship funds 1,103 1,057 - - 2,160
LED screen 9 - (9) - -
Missionary work 4,081 5,615 (7,135) - 2,561
Make lunch 1,201 - (20) - 1,181
Toddlers group 526 - - (526) -
────────── ────────── ────────── ────────── ──────────
Total Restricted 7,792 8,721 (9,232) (476) 6,806
────────── ────────── ────────── ────────── ──────────
────────── ────────── ────────── ────────── ──────────
Total Funds and Cash 80,035 131,944 (101,707) - 110,273
────────── ────────── ────────── ────────── ──────────

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Yardley Baptist Church

Year Ended 31st December 2024

Notes to the Financial Statements

Fund Descriptions

Designated Funds

Unrestricted legacy fund Funds donated to the church as unrestricted legacies part of which has been spent on the installation of a Defibrillator.

HEBA investments (previously Money set aside for as investments Building Improvements) Welcome centre café For the purchase of food and utensils to provide hot meals for the elderly. The funds income is generated through contributions towards the food, and may be designated for other purposes with the charity.

Restricted Funds

Fellowship fund Financial gift for individuals within our church community who find themselves in financial difficulty (members and non members included).

Missionary work Specifically for charities homeland and overseas, helping to finance missionary work. Make lunch Provision of weekly free lunches for children during school holidays. Boys Brigade and Christian youth organisations which support children and young Girls Association people to reach their potential by providing opportunities and experiences. Renew Donations given to Renew are for this social gathering, funds are mainly spend on food,refreshments and craft items.

Transfers between funds

2024

£10,000 was transferred from the General fund to the Unrestricted Legacy fund to track the spending of the legacy gift.

£2,000 of energy cost for the café where paid from the general fund and so a transfer was made to cover these costs

Part of the communion offering (surplus in the missionary fund) was agreed with the church members to go towards the Fellowship fund and the Renew fund, so these funds were transferred for these purposes.

Funds were transferred from the General fund to the Boys Brigade and Girls Association fund cover the cost of the annual capitation

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Yardley Baptist Church

Year Ended 31st December 2024

Notes to the Financial Statements

Transfers between funds cont.

2023

A transfer was made from the boys & girls brigade funds to combine the activities as now operating as one association.

A transfer was made from the Toddler group, donated to the general funds of the church, when the toddler group stopped operating.

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