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2025-12-31-accounts

Evesham Baptist Church

Report and Accounts Year ended 31 December 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

EVESHAM BAPTIST CHURCH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2025

ADDRESS FOR CORRESPONDENCE Offenham Road Evesham WR11 4PN GOVERNING DOCUMENT CIO - Association registered 11Jun2015 as amended 15Jun2022. CHARITY REGISTRATION NUMBER 1162147 TRUSTEES RESPONSIBLE FOR Rev. Dr Edward Pillar MANAGING THE CHARITY Kennedy Asare (appointed July 2025) Hilary Brotherton (Mary) Louise Brown (appointed July 2025) Andrew Foster (resigned March 2025) Timothy Ive (appointed July 2025) Derek Markie Catherine Watton CUSTODIAN TRUSTEES Baptist Union Corporation BANKERS Cooperative Bank Baptist Union Corporation Limited INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal & Administrative Details Page 2 Independent Examiner's Report Page 3 Receipts and Payments Account Page 4 Statement of Assets & Liabilities Pages 5-7 Notes to the Accounts Appendix [10 pages] Trustees' Report

Page 1

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

EVESHAM BAPTIST CHURCH

I report to the trustees on my examination of the accounts of Evesham Baptist Church ('the charity') for the year ended 31 December 2025 on pages 3 to 7 following.

Responsibilities and basis of report

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

I report in respect of my examination of the charity’s accounts 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 2011 Act.

Independent examiner’s statement

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 accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

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

J. Young

J. Young (Jun 23, 2026 11:32:23 GMT+1)

Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Jun 23, 2026

Page 2

EVESHAM BAPTIST CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
Income receipts
Donations
Gift aid receipts
Grants
Café
Income from letting of facilities
Investment income
Electricity refund
Other
Total receipts
Payments
2
3
Total payments
Transfers between funds
5
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Net of receipts / (payments) before
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments
in
relation
to
charitable
activities undertaken directly
New building project		 General
Designated
Funds
Funds
£
£
54,671
636
13,672
159
-
-
3,466
683
10,198
-
1,784
-
940
-
349
715
85,080
2,193
80,206
166
146
7,269
-
-
80,352
7,435
4,729
(5,242)
(744)
744
3,984
(4,498)
1,693
110,772
5,677
106,274
Unrestricted Funds		 Restricted
Funds
£
20,325
4,845
-
-
-
-
-
370
25,540
45
985
3,731
4,761
20,779
-
20,779
533
21,312		 2025
£
75,631
18,676
-
4,149
10,198
1,784
940
1,434
112,813
80,416
8,400
3,731
92,548
20,265
-
20,265
112,998
133,263		 2024
£
99,859
23,597
74,027
1,519
6,929
1,837
-
1,725
209,493
105,141
8,300
131,903
245,344
(35,851)
-
(35,851)
148,849
112,998

The notes on pages 5 - 7 form part of these accounts.

Page 3

EVESHAM BAPTIST CHURCH

STATEMENT OF ASSETS AND LIABILITIES

AS AT THE YEAR ENDED 31 DECEMBER 2025

Notes
A Cash funds
Cash at bank with immediate access
Notice deposits
Petty cash
B Other monetary assets
Gift aid due to charity
Other debtors
C Liabilities
Falling due within one year
Trade creditors
New building liabilities and retention fees
Income received in advance
Taxes due
Fee for Independent Examination
Loan
Falling due after one year:
Loan
Total		 Unrestrict Designated
funds
£
750
105,523
-
106,274
-
-
-
-
-
-
-
-
-
-
-
-
-
ed Funds		 Restricted
funds
£
21,312
-
-
21,312
415
-
415
-
-
-
-
-
-
-
-
-
-		 2025
£
27,626
105,523
113
133,263
1,608
1,420
3,028
-
57,382
712
434
1,260
20,000
79,788
55,000
55,000
134,788		 2024
£
29,096
83,740
162
112,998
1,695
1,341
3,036
12,815
56,925
-
395
1,860
20,000
91,995
75,000
75,000
166,995

Loan - £400,000 loan from the Baptist Building CIO. £300,000 of this was repaid from the sale of property in October 2024. The remaining £100,000 is to be repaid over 5 years in quarterly payments of £5,000, which started from October 2024. The payments until early 2026 are expected to be met from the proceeds of the sale which are being held by The Baptist Union Corporation. The year end balance of those funds was £9,800.

D Assets retained for charity's own use

New church building, Offenham Road
Manse*
Church contents		 Fund to
which asset
belongs
General
General
General		 Value
2025
£
177,020
177,020		 Value
2024
£
159,000
159,000

The trustees have used insurance values as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.

*The title to the Manse is held by the Baptist Union Corporation as Custodian Trustee.

Current property values have not been quoted because reliable valuations are not available and disclosure is not mandatory.

E Guarantees and secured debts

The charity has not given any guarantees and has not provided its assets as security for any liabilities.

The accounts were approved by the trustees and signed on their behalf by:

Edward Pillar _____Rev. Dr Edward PillarEdward Pillar (Jun 23, 2026 11:21:56 GMT+1)

Date:_____Jun 23, 2026

The notes on pages 5 - 7 form part of these accounts.

Page 4

EVESHAM BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities undertaken directly
Minister
Note 4
Church building costs (including employment)
Loan repayments
Administration, support and equipment
Manse costs
Note 4
Church activities
Governance
3
Grants paid in relation to charitable activities undertaken by others
Grants for:
Baptist Missionary Society
Christian Aid
HEBA Home Mission Fund
Evesham Street Pastors
African Inland Mission
Mary's Meals
World Share
Organisations < £1,000		 Unrestricte Designated
funds
£
-
106
-
-
-
59
-
166
2,000
-
2,000
1,000
1,000
269
1,000
-
7,269
d Funds		 Restricted
Funds
£
-
-
-
45
-
-
-
45
-
-
-
-
-
585
-
400
985		 2025
£
40,105
23,389
-
4,148
6,502
4,449
1,824
80,416
2,000
-
2,000
1,000
1,000
1,000
1,000
400
8,400		 2024
£
General
funds
£
40,105
23,283
-
4,103
6,502
4,390
1,824
80,206
-
-
-
-
-
146
-
-
146
38,855
24,745
20,000
10,802
6,009
2,727
2,004
105,141
2,500
1,200
2,500
300
1,300
-
-
500
8,300

4 Transactions with related parties

The total costs stated in Note 2 for the minister Edward Pillar consist of his stipend, pension, expenses of office (including conferences) and manse costs (which is customary for ministers). These payments are for his services to the Church and not for acting as a trustee, as permitted by the governing document. The minister is not party to any decisions about these costs.

No other trustees were paid any expenses during the year and there were no transactions with trustees other than to reimburse them for amounts they spent on behalf of the Church.

Page 5

EVESHAM BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Movement of funds

vement of funds
General funds
Designated funds
Mission Giving
Fabric
Youth and Children's Work
New Building
Outreach
Benefact
Reserve
Surplus Fund
Restricted funds
New Building
New Building youth room
Special Appeals
Total funds		 Opening
balance
£
1,693
3,244
3,035
4,073
66,505
3,520
6,188
24,000
207
110,772
-
533
-
533
112,998		 Receipts
£
85,080
-
-
232
1,960
-
-
-
-
2,193
24,185
370
985
25,540
112,813		 Payments
£
(80,352)
(7,269)
-
(59)
-
-
(106)
-
-
(7,435)
(3,776)
-
(985)
(4,761)
(92,548)		 Transfers
£
(744)
6,826
-
-
-
-
(6,081)
-
-
744
-
-
-
-
-		 Closing
balance
£
5,677
2,800
3,035
4,246
68,465
3,520
-
24,000
207
106,274
20,409
903
-
21,312
133,263

Mission giving is either designated for the church to contribute mission outside of the church, or restricted in response to a specific appeal. Fabric relates to funds set aside for maintenance of the church building.

Youth and children's work relates to funds given specifically, and set aside from general funds, to further the youth and children's work in the church. New Building relates to funds given specifically, and set aside from general funds, for the new church building on Offenham Road. Outreach relates to funds set aside toward the overall ministry of the church.

The Benefact designated fund is in place to manage the EBC match funding for community activities. The Reserve fund is designated as explained in the annual report.

Page 6

EVESHAM BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6 The Baptist Union Pension Scheme

The Church is a participating employer the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The Scheme, previously known as the Baptist Ministers Pension Fund, started in 1925. At the beginning of the financial year, the scheme comprised of a defined benefits scheme which was closed to future accrual on 31 December 2011 and a defined contribution plan which was opened in January 2012. The assets of the Scheme are held separately from those of the Employer and the other participating employers.

The Scheme, previously known as the Baptist Ministers’ Pension Fund, started in 1925 but was closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income.

For the current financial year, the pension provision for members of the Scheme is being made through the Defined Contribution (DC) Plan. In general, members pay 8% of their Pensionable Income and employers pay 6% of members’ Pensionable Income into individual pension accounts, which are operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long-term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva Limited.

In October 2024, the insurance company Just Group completed a buy out of the liabilities of the closed defined benefit scheme. From that date any remaining liability of the participating scheme members to defined benefit scheme ceased and the £1 per month deficit contributions payable by the participating employers which were agreed in the recovery plan approved in August 2022 also ceased from that date. Administration of the closed defined benefit scheme transferred from the pension trustees to Just Group from that date.

Page 7

EVESHAM BAPTIST CHURCH

TRUSTEES ANNUAL REPORT 2025

EE

Evesham Baptist Church

Trustees Annual Report 2025

CONTENTS

Contents 2
Trust Information 3
Trustees Report for the year ended 31stDecember 2025 4
Objects 4
The Church: Its Aims and Objectives 4
The Year: Its Objectives and Achievements 4
Policy Development 6
Property Ownership & Control 6
Plans for the New Year 6
Financial Review 7
Grant Making Policy 7
Risk Management 8
Statement of Trustees Responsibilities 9
Church Values 10

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05 May 2026

Evesham Baptist Church

Trustees Annual Report 2025

TRUST INFORMATION
Status Charitable Incorporated Organisation
Trustees Rev. Dr Edward Pillar (Minister)
Kennedy Asare (Elected July 2025)
Hilary Brotherton
(Mary) Louise Brown (Elected July 2025)
Andrew Foster (Resigned March 2025)
Timothy Ive (Elected July 2025)
Derek Markie
Catherine Watton
Registered Address Offenham Road
Evesham
WR11 3DY
Independent Examiner Stewardship
1 Lamb’s Passage
London
EC1Y 8AB
Bankers Cooperative Bank Limited
PO Box 250
Delf House
Southway
Skelmersdale
WN8 6WT

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05 May 2026

Evesham Baptist Church

Trustees Annual Report 2025

TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2025

OBJECTS

The primary aims of the trust are to fulfil the role of a Christian Church in the Evesham area and to provide help to others in promoting the Christian faith in the United Kingdom and overseas.

THE CHURCH: ITS AIMS AND OBJECTIVES

The Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by the Lord Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. Evesham Baptist Church, its trustees and members, are committed to seeking to live out those New Testament principles. Evesham Baptist Church is not alone in this, but it is one of many churches in the area, country and all over the world that are committed to following the teaching of Jesus Christ. The vision is to see the wider fellowship of people in and around Evesham Baptist Church come into this experience of knowing Jesus as their Lord, Saviour and friend.

Evesham Baptist Church is a member of the Baptist Union of Great Britain, the Heart of England Baptist Association and the Evangelical Alliance.

Directions relating to the Church are made by the trustees, who are responsible for governing the life and teaching of the church. Day to day decisions on expenditure and activities are decided by the staff and volunteers in charge of different areas of the church, with budgets set and monitored by the trustees. The powers of appointment or removal of trustees rest with the members. New trustees are selected from the members of the church. On being appointed, new trustees spend time with the existing trustees to ensure they understand their responsibilities and the legal and financial framework in which the church operates.

Whilst the church does employ a few staff, it is the work of every member of the church, whether employed or not, that will make the difference in the church achieving its great commission. This is done by encouraging all members of the church to live out their faith in Jesus Christ amongst the people they interact with every day; by praying, by visiting the sick and others in need, in being involved in training others, in public teaching and worship, and also in administration. The financial resources of the church, to a very large extent, are given by the members and their private assets and equipment are regularly used in the work of the church. Much of this work is done privately, without recognition, and the hours and value of that time cannot be quantified.

THE YEAR: ITS OBJECTIVES AND ACHIEVEMENTS

During 2025 we continued to build on the experience of our first year in the new premises, deepening relationships with neighbours, new attendees and the dozen or so groups that now meet, some weekly and others more occasionally in our building. The vast majority report that they enjoy its facilities and are growing themselves although some groups have been less successful. Our own Coffee Shop, started in August 2024, and the Creative Prayer group both continue well and attract newcomers to the building.

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05 May 2026

Evesham Baptist Church

Trustees Annual Report 2025

Worship services are well attended and again several newcomers have settled with some seeking formal membership. Younger families are particularly evident and our primary school age “Sunday Jam” group has trebled in size.

In the course of the year, we were able to expand our leadership team with 3 new trustees one of whom has also taken on the role of Treasurer taking over from someone who had borne the heavy burden of the building and relocation programme and continues to assist in finance administration.

A meeting of members in January 2026 reviewed the previous year and identified several signs of steady progress including those above plus the new 2nd Sunday Fellowship which started in the spring and the first of a series of occasional ladies’ supper meetings. The increased diversity of the congregation was also noted. More new initiatives would be welcomed and individuals taking on new roles as part of their personal development. The vitality of the preaching and theming of sermons has been a key factor.

Trustees meet monthly either face to face or via videoconference and the membership met 5 times during the year. The resolution of residual building problems was completed with the exception of two minor mechanical issues and the strengthening of hedges. Loan repayments continued on schedule and final retention a settlement is imminent. Policy development has continued steadily but neither of these areas has been allowed to overshadow the main task of church development. Once the new team was in place we moved quickly to hold an externally facilitated day together getting to know one another deeply and establish priorities in terms of spiritual growth of members and building active engagement.

In planning policies and activities, the Trustees continue to monitor legislative changes and adhere strictly to our constitutional public benefit objectives.

Overall, the objectives of the organisation remained unchanged:

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05 May 2026

Evesham Baptist Church

Trustees Annual Report 2025

POLICY DEVELOPMENT

Lettings policy was revised during the year with Members agreeing to relax rules on alcohol and raffles.

PROPERTY OWNERSHIP AND CONTROL

EBC now owns 3 properties, a manse, the Church Community Centre and a vacant site (Badsey Rd) of which we have a one-third share bequeathed to us at the same time as the main Offenham Rd site on which EBCCC now stands.

The sale of Cowl St brought into focus the trusteeship of these sites and we had to make a rapid decision to adopt Baptist Model Trusts in respect of Cowl St to ensure our right to sell it could not be challenged. We were already aware that one of the personal trustees of the Badsey Rd site was moving from the area, so we commissioned a report on all our sites after the sale to seek to simplify and maximise our direct control as a CIO. The resulting Report dated December 2024 states that we now have absolute control of 87.74% of the Value in Offenham Road Land & Buildings, the remaining 12.26% and the Manse freehold are owned outright by us but are under the Custodial control of Baptist Union Corporation who have a duty to safeguard certain clauses in Baptist Model Trusts. Badsey Rd share is similarly owned outright but EBC appointed personal trustees before our incorporation with a duty to protect our constitution. We have now commissioned our solicitors to arrange the conveyance of that property share into the absolute control of EBCCIO.

PLANS FOR THE NEW YEAR

The key strategies for the church are to harness the energy built in the last 2 years without setting specific objectives for the coming year in quantitative terms. The budget reflects the higher operating costs including a range of maintenance contracts and the income from lettings. We continue existing activities with a focus on linking to the neighbouring community and keeping promotion methods and effectiveness under review. We are again beginning the year by asking “What has changed” at the January Deacons’ and Church Meetings.

Having resolved the main issues of leadership capacity last year we hope to increase the role of other members in the coming year. A gardener has already begun her voluntary work and more will be involved in this now the handover from the builders is complete.

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05 May 2026

Evesham Baptist Church

Trustees Annual Report 2025

FINANCIAL REVIEW

The Financial reserves of the Church have been reviewed and increased accordingly, during the year. Members continue to give generously to both the building fund and the day-to-day costs. The budget income (excluding the building fund) was not quite achieved. Building funds, loan and proceeds of sale of our previous site have delivered the contract payments for the new church and have been strengthened by bank interest. The remaining building costs relate to incomplete work, retention payments, final settlements with our professional advisors following completion, repayment of the loan and the intended thank offering to the loan company which does not charge interest.

The trustees have set a policy of retaining funds sufficient for the foreseeable needs of the Church and to ensure the Church can meet the commitments that have been entered into. Where there is specific expenditure foreseen or expansion planned, amounts from the unrestricted funds (excluding amounts invested in assets for church use) are set aside into a number of designated funds to meet these needs, with the General Fund available to meet the day to day running costs of the Church.

A Reserve Fund of three months of all expenditure is retained to allow the church to adapt to any changes in the income or expenditure of the church plus a further £5,000 contingency to allow for an emergency or unforeseen cost. The reserve fund should remain cash-in-hand; however, the fund is classed as unrestricted and can be used to reduce borrowing or in other exceptional circumstance as is stated within the reserves policy. If the fund is accessed for an exceptional circumstance the trustees must approve a written finance plan to replenish the fund within two years. At the year end the balance in the Reserve Fund was £24,000. Based on the figures set in the budget for 2026 this should sufficiently cover the needs detailed in our policy. This retained figure will be reviewed annually. The unrestricted funds at the year-end were £111,950 (including £24,000 Reserve Fund per reserves policy), and £21,300 Restricted Funds.

As a church we recognise the generosity of the church family, not just with the general giving for the day to day running, but the continued giving to make final payments for the New Building. At the end of the financial year, the total allocation to the new building which is all held in a designated fund was £68,465. Regular gifts into the restricted building fund are always spent before the designated building funds are used to service the loan or pay new building costs.

GRANT MAKING POLICY

Gifts to external organisations and individuals are considered by the trustees on the basis of need and fulfilment of the charitable objectives. The Church aims to distribute gifts totalling 10% of annual unrestricted income, rising to 15% if funds allow.

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05 May 2026

Evesham Baptist Church

Trustees Annual Report 2025

RISK MANAGEMENT

All major insurable risks are subject to normal Churches’ and Employers’ Insurance. Contractual risks are reviewed before being entered into to assess that they could not significantly impact upon the Church’s ability to fulfil its objectives. In particular, in this period a bond was required to cover the risk of major difficulties including Contractor failures in connection with the build. This risk continues at a muchreduced level, but the contractor is having difficulty in fulfilling the defect rectification including monitoring of the fire alarm and landscaping aspects of the policy. An annual review of areas of risk is undertaken by the trustees in conjunction with staff and volunteers responsible for the area of activity. The trustees have considered their obligations relating to Health & Safety, Safeguarding and Privacy and continue to do so annually.

Insurance underwent a major review last year to cover the new building and, temporarily, the old one as well. That was simplified in October after the old building and site were sold.

We have been guided by professionals in regard to all the risks associated with our new building and now have the added security of fire alarms, monitored intruder alarm and all-round CCTV. Trustees were guided by Government publications and The Baptist Union’s specific advice to member churches.

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05 May 2026

Evesham Baptist Church

Trustees Annual Report 2025

STATEMENT OF TRUSTEES RESPONSIBILITIES

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

In planning the activities, the Trustees have applied the guidance on public benefit issued by the Charity Commission.

The trustees confirm that the accounts comply with current statutory requirements and those of the Charity’s trust deed.

Approved by the board of trustees on:

and signed on its behalf by: Dr Edward Morton Pillar (Chair)

Edward Pillar

Edward Pillar (Jun 23, 2026 11:21:56 GMT+1)

Bringing the love of Christ to the community

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05 May 2026

Evesham Baptist Church

Trustees Annual Report 2025

CHURCH VALUES

Jesus We are committed to Jesus and seek to be his disciples.
Welcome We are committed to welcoming all and making a safe place.
Community We are committed to making authentic relationships - vulnerable yet available to
one another.
Inclusive We acknowledge that everyone has an intrinsic value - created and loved by God.
We commit ourselves to honour all who come across our paths.
Involvement According to gift and ability - all are encouraged to find their ‘right seat’ - in
freedom and joy we can grow as we serve.
Journey Together we make a spiritual journey to discover Jesus and to make sense of Him.

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05 May 2026