HANHAM BAPTIST CHURCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Charity Number 1164731 rYT 4r. Christmas 2025 at HBC
HANHAM BAPTIST CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 . H4NPiAM CHURCH Contents Annual Report 2025............................................................................................................... About Hanham Baptist Church............................................................................................... Charitable Objective ... Risk Management. Organisational Strutture..................................................................................................... Related Parties................................................................................................................... Referen and Administrative Information......................................................................... Principal Advisors Our Activities.......................................................................................................................... Church Life......................................................................................................................... General Church Life............................................................................................................ Work with children Work with older people...................................................................................................... Mission Supporting wider Community............................................................................................. Spiritual Growth.................................................................................................................. Financial Review................................................................................................................. Church Groups and Organisations Funds............................................................................ Reserves Policy................................................................................................................... Legacies . Statement of Trustees, Responsibilities............................................................................10 Independent Examinerfs Report........................................................................................... Statement of Financial Activities . .12 Balance Sheet......................................................................................................................13 Notes to The Accounts................................................................................................... 14-21
HANHAM BAPTIST CHURCH TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 . H4NPiAM CHURCH Annual Report 2025 The Charity Trustees present their Annual Report and Financial Statement for 2025. The Charity, called Hanham Baptist Church, has been gIStered in The Central Register of Charities since 07 December 2015. The charity registration number is 1164731; its registered address is at 157a High Street, Hanham, Bristol BS15 3QY About Hanham Baptist Church Charitable Objertive The Charity is governed by a constitution which states that the purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Charity may also advance education and carry out other charitable purposes in the United Kingdom andlor other parts of the world. Risk Management The Deacons, as Charity Trustees, are engaged in an on-going programme of risk assessment of all major strategic and operational risks, including Health and Safety issues and Safeguarding, in connection with the church buildings and the church attivities. Where necessary external professional advice is 50ught. Organisational Structure In accordance with the Constitution, the members appoint Deacons who serve as Charity Trustees. This includes the Minister, a young people's worker, and traditionally a Church Secretary and Treasurer, but continue to review these roles to enable a more team-based approach. These people are collectively known as the Diaconate and are responsible for the day-to-day management and oversight of the Church's operations, together with the financial and legal aspects of the Charity. Except for the Minister, all Charity Trustees are normally elected for an initial period of up to three years, after which they are eligible for rtrelection. Members of the Church are accepted in accordance with the constitution.. accept the Beliets of the Church; meet the Church's qualification on Baptlsm; commit themselves to serving Christ within the Church and beyond; abide by the decisions of the Church Members, Meeting; acknowledge their responsibilities as Church Members. The Church has a policy of open membership where, at the discretion of the Church Members, Meeting, a person may be accepted into full membership following public profession of their faith.
HANHAM BAPTIST CHURCH TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 . H4NPiAM CHURCH The Church continues to review its organisational strurtures, processes, and activities to deliver its objectives. We meet on a gUlar basis as elected leaders and as a gathering of committed members, to seek guidance and direction from God through prayer. We continued working to ensure compliance by developing prOdureS and training in Safeguarding policies. The Church ha5 policies and processes for safeguarding children and adults at risk. These policies are reviewed and reaffirmed annually at a Members, Meeting. The Church operates systems to ensure that all people working with children and adults at risk are vetted with the Disclosure and Barring Service. Recognising the increasingly wide diversity of our work, the need to respond quickly to change, and the importsnce of sharing information and opportunities, we greatly value our gatherings or Church Meetings. These enhance our understanding of where God is leading us and help us to build a shared vision. These meetings have responsibility for the overall policy of the Church as well as considering routine matters. In addition, a Special Members, Meeting may be called for any of the purpos set out in the Constitution (Section 10.4). All members are encouraged to take an appropriate part in the spiritual and prattical tasks involved in the furtherance of the Charitable Objectives. All Charity Trustees are aware of the specific guidance issued by the Baptist Union and the Charity Commission and have confirmed that they will act in accordance with such information and directives. Matters for consideration by the Church Meeting may be tsbled by the Charity Trusts or by members. Though the Constitution permits decisions to be made at Church Meetings by appropriate majoritie5, the Church seek5 to work by consensus wherever p055ible. The Charity Trustees meet monthly (except August) to receive reports, to act within agreed and delegated guidelines and to make recommendations to the membership. The Trustees have also met on separate occasions to spend time discussing specific issues. Our aim is to show the love of Jesus Christ in word and deed and to bring people into a c105er relationship with Him as living Lord. Central to the work and witness of the Church is the provision of regular public services of Christian worship. These services usually take place each Sunday at 10.30am, subject to change as notified. A communion service is included on two Sundays each month, one held on the morning and a reflective service usually on the first Sunday evening. Refreshmentslopportunity to socialise and provide pastoral support follows each service. We are grateful to be able to host a Spanish speaking church that was meeting in the New Hall on Sundays from 12.00. There is a programme for children during the morning services, seeking to be a friendly and welcoming community open to all. The Church runs a series of house groups that meet on a regular basis. These groups are spread geographically across the area and those attending come from a wide age range. A variety of teaching materials a used. These groups also provide pastoral care and other support to those who attend.
HANHAM BAPTIST CHURCH TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 . H4NPiAM CHURCH Other social events - some for the whole fellowship, others specific to men and/or women are organised throughout the year with additional opportunities during the summer and at Christmas. The Church does not measure the success of its programmes simply in numbers, including financial data, but also in less tangible areas like fellowship and encouragement. We are blessed with people attending the church from differing ethnic backgrounds, making the church a vibrant community representing a wide range of ages, Christian experience and cultural identities and backgrounds. Our desire is to be a church with a shared sense of God leading us to serve Him and the communities we live, work, and enjoy our recreation in. Our goal is that in knowing Christ better, we can make Him known to others. In an ever-changing world our Deaconsrrrustees recognise that Church life needs to adapt to current circumstances. Related Parties The Church is affiliated to the Baptist Union of Great Britain and the West of England Baptist Association (WEBNEF) both of which are registered charitie5. The Church receives no grant funding from either of these bodies. The Church pays an annual 5ub5cription to BUGB based upon its membership numbers and donates to WEBNET's Partnership in Mission for the Baptist family locally.
HANHAM BAPTIST CHURCH TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 . H4NPiAM CHURCH Reference and Administrative Information Charity Trustees Minister and Chair of Trustees Moderator Revd Peter Cook (Retired April 2025) Revd Alisdair Longwill (From May 2025) Deacons Anne Knight David Miller Jacqueline Williams Nick Papuca Mary Alsop Robert English (Church Secretary) Carole Seddon Daniel Little Wally Newell Robert Hopkins Finance Team Terry Hooper, Geoffrey Starling, Jacqueline Williams, Adrian Catchpole, Sue Edwards. Principal Advisors Bankers Natwest Bank plc, PO Box 304, 60 Regent street, Kingswood, Bristol, BS15 ODY Baptist Union Corporation, Baptist House, 129 Broadway, Didcot, Oxll 8RT Solicitors Anthony Collins Solicitors LLP, 134 Edmund Street, Birmingham, B3 2ES Independent Examiner Joshua Kingston Bsc FCA, Burton Sweet Ltd Chartered Accountants, The Clock Tower, 5 Farleigh Court, Old Weston Road, Flax Bourton, Bristol, BS48 IUR. Custodian Trustees The West of England Baptist Trust Company Limited, Little Stoke Baptist Church, Kingsway, Little Stoke, Bristol BS34 6JW are the holding trustees of the following properties Church and Hall at High Street, Hanham, BS15 3QY Manse at 56 Pearsall Road, Longwell Green, Bristol BS30 9BG These properties are shown in the Accounts at deemed cost following the professional valuation carried out recently.
HANHAM BAPTIST CHURCH TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 . H4NPiAM CHURCH Our Activities Objectives In considering the objettives and planning the activities for the year, the Trustees have followed the guidance issued by the Charity Commission on public benefit. In order to achieve the principal object, which is set out above, the Church provides a variety of activities, both to its membership and to the wider community. The aim is to show the love of Jesus Christ in word and deed and to bring people into a closer relationship with Him as living Lord. Church Life The last year has been an extremely challenging time for the Church mainly due to the fact that for the first time in twenty plus years they have been without a leader, a pastor at least for the majority of 2025. General Church Life The year began with our pastor having to take sick leave within a month or so of his retirement, at the end of April. The Church rose to the occasion of celebrating a long ministry with special services, a reception, presentation and cake. A worthy recognition of a long ministry sending Peter and Margaret Cook on there way to a new chapter of life in retirement. There followed a period of adjustment and realisation on the part of many within the church, who had only ever known the present pastor, a feeling of being orphaned, cast adrift. It took living and working through the summer and into the autumn months for the church to understand and appreciate that being in pastordl vacancy isn't the end of the world and there was life beyond our Peter Cook. Having not experienced pastoral vacancy before this proved scary and unsettling for some that only time would be able to resolve and provide reassurance. We are encouraged by the faithfulness of our morning congregation comprising of a predominately a senior age group who appreciate a more traditional, formal style of worship. Equally our evening communion services, held on the first Sunday in each month, is comprised of a regular group of approximately twenty people. This meeting with its contemplative format is more personal and very much appreciated by all. The truly exciting and encouraging part of worship at HBC, be it morning or evening, during the last year is the variety and number of individuals that have readily stepped up to either lead or take part. Many have been greatly blessed finding giftings and strength that until given the opportunity they were unaware of. We have received consistent and faithful ministry from a selection of guest speakers for which we a very gTrteful. We have welcomed a number of visitors to the morning service a few of which have stsyed for which we thank God. The first major festival during vacancy was Christmas. We celebrdted this with the usual flurry of enthusiasm and anticipation. Particularly encouraging was the number of people, who we see but once a year, who attended the carols by candlelight on Christmas Eve. Also, a first was a group from the church going on a prayer walk and Carol singing in the streets immediately surrounding the church. We were really encouraged by the curiosity and positivity received from local residence. During this period we were able to distribute over a hundred copies of Hope UK'S Christmas magazine.
HANHAM BAPTIST CHURCH TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 . H4NPiAM CHURCH Early in the vacancy the Church appointed Rev Alisdair Longwill as Moderator. Alisdair serves as one of Webtec's regional team. We are very grateful to Alisdair for his guidance and support. The deacons have also stepped up accepting their responsibility and the leadership that is required by the church at this time. Work with children Our work amongst children and young people has been sadly depleted in recent years and regrettably the past year ha5 been no exception. With the 1055 of key familie5, the work continue5 to Struggle. It is hard not to feel sad when we see the small number of children who go out to Sunday School on a Sunday morning. We are incredibly grateful to Carole Seddon and Denise Nixon, as they hold that work together, rarely knowing from week to week, how many chIldn they will have, and what ages they will be. We are very much in prdyer for people to make themselves available to support this invaluable wot*. Girls Brigade continues to meet weekly. There is a faithful group of girls aged 4 - 11 years who with an equally faithful team of leaders follow a program comprising of badge work and bible teaching encouraging girls to, "Seek Serve and follow Christ,: The reality is that these two groups comprise the sum total of our current work and ministry amongst children. Whilst we could be disheartened by the dramatic falloff and change in our ministry we trust in a God who can,"do it again" when we will once again rejoice in welcoming families growing a church with an all-age ministry. However, this does not mean that we aren't in contstt with children and their families in the community. On a Wednesday morning Tots at Ten continues to thrive. It is a brave person who dares to traverse the main church area, across the field of children and toys. It has also been encouraging to see the Tots at Ten team develop with several of them taking seriously a ministry of talking to parents and carers, which is really rewarding. When it come5 to Christmas and Easter this group certainly know how to paty and celebrate together. Noise level hits memorable leve151I We are always looking for way5 of building link5 Wlth these families, as well as introducing them to church life, for new ways of reaching out to them in the name of Jesus. Work with older people. KOB (Knocking on a Bit) has continued to flourish and is proving an effective way to reach out to people in the community. This has proved an invaluable point of meeting for many providing opportunity for conversation with friends over games, crafts, good food and of course cake!! We are grateful to all those who give their time, in so many ways to make this happen. Short Mat Bowls continues to provide a weekly meeting place for a number of friends who ply their bowling skills. The team a150 enjoy good conversation over coffee and biscuits and particularly lunch at Christmas at a local hostelry. This group is effective in welcoming members from the community. The group were greatly saddened tolose one of their founder
HANHAM BAPTIST CHURCH TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 . H4NPiAM CHURCH members, Pam Lampard who played right up until her accident earlier in the year. The group are actively looking to recruit new members. Ladies Reading Group meets every two months and is supported by a regular group of ladies from church and the wider community. They read a huge variety of books, both fiction and non-fiction. We are ably assisted by the librarians at Cadbury Heath who order our books free of charge. Our discussions are always helped along by coffee, biscuits and often cake. Mission We have continued to work with the other churches in Hanham. It was good to be able to tske part in the Good Friday Walk of Witness again this year. The World Day of Prayer was well supported, and we thank Marilyn Mathias for her work in this. We supported the communities, act of remembrance, on Remembrance Sunday. However, due to being only a few months into,"pastoral vacancy" weren't able to be actively involved. We continue our support for Baptist World Mission and our regional association, Webnet. We were also blessed by speakers from other organisations. We again took part in Tear Fund s "Big Quiz" As usual there was great support for the Operation Christmas Child shoebox appeal. We are particularly grateful to Becky Ball who for the first time ably organised and managed the appeal and collettion. Big thank you. Well done Becky. We continue to have an awareness of environmental issues and our responsibilities in the way in which we live and manage our estate. Prattically we continue to support initiatives such as litter-picks and regreening our church yard. The local foodbank was well supported through the year. We continued to pray for the situation in Ukraine, with daily prayer reports from David Bute working with Kreativity in Cherkassy. Supporting wider Community We continue enjoying a very special and blessed relationship with the Spanish speaking Church who rent and meet in our New Hall each Sunday. Culturally they are quite different to us not least because they worship in Spanish. The is a real love betmeen the congregations which is evidenced when meeting together during shared lunches and barbecues. We occasionally join together for worship which is a very special and precious experience. They are truly a wonderful people who exude the love of God. We are indeed blessed by the relationship and united in the work of the Gospel. The church continues to make its premises available for hire to the community. Currently, on a weekly basis Breast-Feeding Support Group, Silver Swans 50+ ballet group, and a Brownie pack use our premises. As previously mentioned we are involved with a monthly community litter-pick and community collections for the local Food Bank.
HANHAM BAPTIST CHURCH TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 . H4NPiAM CHURCH Spiritual Growth "We have the discipleship groups that meet on a regular basis for prayer and Bible study during the week. At present these groups cover approximately 400/0 of regular church attendeeslmembers. Importantly for us, they provide pastoral care and other forms of support to all who attend. Several challenging studies were undertaken by the group5 during the year, including an in-depth examination of the book of Romans" This is the heart of the Church providing sound teaching ministry, genuine fellowship and effective pastoral involvement and care. Faced with a pastoral vacancy this is a very uncertain time for the church. As mentioned previously some are coping with this better than others. This particularly affects those who are not of a Baptist background and therefore have not experienced pastoral vacancy before and the process involved. We are indeed on a journey towards a new chapter in the life and witness of the church that extends back over some 350 years. We are neither phased or daunted by the challenge, God 15 our help and strength, He is no man s debtor and as He has been faithful and just to our forebears He can and will do it again. Praise His name. Financial Review The church s Finance team are responsible for managing the income given by members of the congregation and visltors through weekly and monthly donations, which are used to fund the day to day running of the church and the payment of its staff and reporting to the Trustees. The Finance team are responsible for managing the financial assets of the church and taking professional advice where necessary in relation to investments. Freewill donations together with the many regular standing orders, excluding gift aid tsx recovery, amounted to £52,536 a decrease of £1,239 on the 2024 total of £53,775, due in part to the passing of some of our members. With donations from church organisations and from outside organisations, income from use of our premises of £10,158 (2024 -£10,332), total income from all sources including mission and legacy gifts, amounted to £356,686 (2024 £178,212) after excluding organisations, income of £4,648 (2024 £6,240). Our income was boosted by the final settlement in December from Anne Pollard s legacy of £260,647 for which we We eXtmelY grateful, and £7,200 nts1 income from the manse. During the year total expenditure amounted to £106,188 (2024 £105,881), excluding the organisations expenditure. Generally, there has been a reduction in expenditure partially due to the retirement of the minister and reduced energy costs however, as depreciation has started to be charged to the fixed as*ts, totsl expenditure has slightly increased in the year. Mission receipts for the year including the BMS Birthday Scheme, Tearfund's Big Quiz and other special appeals, amounted to £2,338 (2024 £5,851); £9,268 (2024 £13,628) was distributed to mission projects during the year, including the designated giving of £6,750 (2024 £7,000) to WEBNET Partnership in Mission and Baptist World Mission from the General Fund.
HANHAM BAPTIST CHURCH TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 . H4NPiAM CHURCH Church Groups and Organisations Funds Organisations associated with the church are listed with the details of money they have received and paid. Normally the monies for these organisations are held separately and controlled by them. All these funds are independently scrutinised and reported. A summary of all the money from these organisations is included in the Statement of Assets and Liabilities and in the notes to the accounts. Reserves Policy The Trustees have established a policy whereby the unrestritted funds not committed or invested in tsngible fixed assets C'the free reserves") held by the charity should be approximately 3 months of the projected resources expended (currently calculated as £61,000 for the year 2026) which equates to approximately £15,250 in the general fund. The free reserves held by the charity at the year end amounted to £49,422. The Trustees continue to monitor the reserves level regularly, and they are satisfied that they have sufficient reserves, at present, in the General Fund, based on anticipated and projected expenditu for its activities together with ongoing income projections, to enable the Church to function effectively in the coming year. The Trustees are considering the opportunities in 2026 for major building projects following the receipt of a substsntial legacy. Legacies Legacies are accounted for when grant of probate has been received, the amount of the legacy can be reliably quantified, and the conditions of the legacy are within the control of the church. In December, the church was a recipient of £260,647 being the final settlement from the estate of Anne Pollard.
HANHAM BAPTIST CHURCH TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 . H4NPiAM CHURCH Statement of Trustees. Responsibilities The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in [England & Wales/Scotland/Northern Ireland] requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP; make judgments and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subjett to any material departures disclosed and explained in the financial statements. and 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 sufficient accounting records that disclose with reasonable accuracy at any time the financial posltion of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deedlconstitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detettion of fraud and other irguIar1ties. Signed and approved by order of the Trustees on .9..JUn.%Q2fi................ Robert English Trustee and Church Secretary 10
HANHAM BAPTIST CHURCH INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 DECEMBER 2025 . H4NPiAM CHURCH Independent Examiner's Report Independent examiner's report to the trustees of Hanham Baptist Church I report to the trustees on my examination of the accounts of Hanham Baptist Church (the Charity) for the year ended 31 December 2025. Responsibilities and basis of report As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 Cthe 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 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 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountsnts in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connettion with the examination giving me cause to believe that in any material respect: accounting CordS were not kept in respett of the Charity as qUired by section 130 of the Act; or the accounts do not accord with those records. or the accounts 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. Joshua Kingston Bsc FCA, Burton Sweet Chartered Accountsnts The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 IUR Date: .g..JLJ.n.¢.?.Q2fi............
HANHAM BAPTIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025 Unrestricted Funds Restricted Funds Totsl Funds 2025 Total Funds 2024 Income from Donations and legacies Charitable activities Investment Other income 332,573 21,938 3,024 1,461 468 1,870 333,041 23,808 3,024 1,461 160,012 20,376 3,231 833 Totsl income 358,996 2,338 361,334 184,452 Expenditure on Charitable activities 109,102 2,738 111,840 111,342 Total oxpenditure 109,102 2,738 111,840 111,342 Net ineomellexpenditure) 249,894 14001 249,494 73,110 Transfers between funds 11 14001 400 Net movement In funds 249,494 249,494 73,110 FUNDS BROUGHT FORWARI 11 1,287,012 952 1,287,964 1,214,854 FUNDS CARRIED FORWARD 11 1.536.506 952 1.537,458 1,287,964 The charity has no recognised gains and losses other than the results for the year as sel out above. All of the activities of the charity are classed as continuing. The notes on pages 14 to 21 form part of these a¢¢ounts The prior year fund comparatives can be found in note 7 12-
HANHAM BAPTIST CHURCH BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 FIXED ASSETS Tangible assets 1,118,714 1,125,201 CURRENT ASSETS Debtors Cash at bank Investments 11.007 371,138 42,608 424.753 3,397 120,086 41 344 164,827 LIABILITIES Creditors.. Amounts falling due within one year 10 6,009 2,064 Net Current Assets 418.744 162,763 Net Assets 1.537.458 1,287,964 FUNDS OF THE CHARITY Restricted funds Unrestricted funds Designated funds General funds 12 952 952 12 12 1,487,084 49.422 1,256,047 30,965 TOTAL FUNDS 1.537.458 1,287,964 These accounts were approved by the members of the committee and aulhorised for issue on .8.JuFTre.2026.............. and are signed on their behalf by.. Robert English Trustee and Church Secretary The notes on pages 14 to 21 fomi part of these accounts 13-
HANHAM BAPTIST CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2025 1 ACCOUNTING POLICIES Basis of accounting The financial statements have been prepared in accordance with the historical cost convention lexcept where otherwise staled in the accounting policy nolel and in accordance with the Statement of Recommended Practice. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, and the Charities Act 2011. The accounts lfinan¢ial stalementsl have been prepared to give a 'true and fair, view and have departed from the Charities IAccounts and Reports) Regulations 2008 only to the exlenl required lo provide a 'true and fair view,. This departure has involved following Accounting and Reporting by Charities." Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The charity is a Public Benefit entity as defined under FRS 102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going Concern. The financial statements have been prepared on an accruals basis for the fi'rst lime and have previously been prepared on a receipts and payments basis. The accounting policies have been retrospectively been applied in order to provide comparative information. Income Income from donations is Included as income when these are receivable, except as follows.. l. When donors specify that donations given to the church musl be used in future accounting periods, the income is deferred until those periods., and 11. When donors impose conditions which have to be fulfilled before the church becomes entitled to use such income, the income is deferred until the pre-conditions have been mel. Legacies are included on a receivable basis where the charity is entitled to the income. it can be measured reliably and receipt is probable. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is not included in income but Irealed as a contingent asset and disclosed if material. Investment income is included on a receivable basis. Expenditure Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered. Expenditure is allocated to the identified charitable activities and the costs of raising funds directly, where applicable. Governance costs include those costs associated with meeting the constitutional and ststulory requirements of the church and include any costs associated with the strategic management of the church's activities. They are included with charitable activities. Penglon The church participates in a defined contribution scheme, please see note 5 for details of the contributions in the year. Please see the guidance from Baptists Together on the closed defined benefit scheme, bought out by Just Group in 2024125. 14-
HANHAM BAPTIST CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2025 1 ACCOUNTING POLICIES ICONTINUEDI Fixed Assets Fixed assets are initial slated at cost and capital purchases of £1,000 or greater are capitalised. Land and building has initial been recognised at deemed cost. Depreciation is calculated so as lo write off the cost of the asset, less ils estimated residual value, over the useful life of that asset as follows.. Land and building 50 years {eXp1 for the land element of £492,500) Fixture and fittings 10 years Debtors Trade and other debtors are recognised at the selllemenl amount due after any trade discount offered. Prepayments are valued al the amount prepaid after taking account of any discounts due. Cash at bank & in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Credltorg Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due lo sellle the obligation can be measured or estimated reliably. Creditors are normally recognised al their selllemenl amount after allowing for any discounts due. Fund accounting General funds can be used in accordance with the church's objects at the discretion of the members. Designated funds comprise of unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes of the financial stalemenls. Restricted funds can only be used for particular restricted purposes within the objects of the church. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 2 DONATIONS AND LEGACIES Unrestrictod Funds Restricted Funds Total Funds 2025 Vveekly offerings Donations Legacies Gift aid reclaimed 52,536 200 262,783 17,054 52,536 668 262,783 17,054 468 332,573 468 333,041 Prior Year Comparative Unrestricted Funds Restricted Funds Total Funds 2024 Weekly offerings Donations Legacies Gift aid reclaimed 53,775 2,774 91,000 11,313 53,775 3,924 91,000 11,313 1,150 158,862 1,150 160,012 During the year to total donations received from trustees and related parties was £13,56012024'. £8,980). 15-
HANHAM BAPTIST CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2025 3 INCOME FROM CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total Funds 2025 Rent of church premise Rent of manse Organisalion income Events and special appeals 10,158 7,200 4,580 10,158 7,200 4,580 1,870 1,870 21,938 1,870 23,808 Prior year comparative Unrestricted Funds Restricted Funds Total Funds 2024 Rent of church premise Rent of manse Organisalion income Events and special appeals 10,332 10,332 5,239 104 5,239 4,805 20,376 4,701 4,701 15.675 4 COSTS OF CHARITABLE ACTWITIES Unrestricted Funds Restricted Funds Total Funds 2025 Total Funds 2024 Ministry Minisle¢s Stipend (Note 51 Minister's expenses Outreach Manse costs Pulpit supplies Grants payable Support costs Church remises Lighting and healing Cleaning Insurance Repairs and maintenance Broadband Equipment Water rates Administration Printing and Stationery Photocopier rental Subscription and linseS Audio Visual and IT Depreciation other 11,907 1,861 96 8,606 2,375 6,750 11,907 1,861 96 8,606 2,375 9,488 34.398 1,372 207 15,142 280 13,779 2,738 14,638 4,192 3,889 12,380 683 360 534 14,638 4,192 3,889 12,380 883 360 534 19,792 4,237 965 7,310 477 246 536 148 937 1,392 1,452 937 1,450 370 25.641 12,433 937 1,450 370 25,641 12,433 8,672 109,102 2,738 111,840 111,342 Grant expenditure during the year lotalled £9,48812024'. £13,779) of which £nil12024'. £1,500) related lo grants lo individuals and £9,48812024'. £12,279) related lo grants lo institutions. 16-
HANHAM BAPTIST CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2025 5 STAFF COSTS AND NUMBERS 2025 2024 Wages and Salaries Employers National Insurance Employers Pension Contribution 10,590 30,570 1,317 3,828 11,907 34,398 The average weekly number of employees during the year on the basis of headcounl was 1 12024.. 11 No employee reiVed emoluments of more than £60,000. During the year, one12024."onel trustee received remuneration of £11.90712024". £34,398) in respect of services provided to the charity. This payment was made in accordance with clause 23 of the charity's Conslilution, which permits the remuneration of trustees for the provision of services to the charity. The key management personnel received total remuneration of £11,90712024'. £34,398). 6 NET INCOMEIIEXPENDITUREI FOR THE YEAR 2025 2024 This is staled after charging.. Independent examinerfs fees.. for independent examination for accounts preparation Depreciation 960 1,980 25,641 6 trustees12024'. 21 were reimbursed for travel, meeting and training expenses lotalling £96412024.. £2,780) during the year. 7 PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES Unrestrictod Funds Restricted Funds Total Funds 2024 Income from Donations and legacies Charitable activities Investment other income 158,862 15,675 3,231 833 1,150 4,701 160,012 20,376 3,231 833 Totsl income 178,601 5,851 184,452 Expenditure on Charitable activities 104,647 6,695 111,342 Totsl expenditure 104,647 6,695 111,342 Net incomel(expenditure) and net movement in funds 73,954 18441 73,110 FUNDS BROUGHT FORWARD 1,213,058 1,796 1,214,854 FUNDS CARRIED FORWARD 1.287,012 952 1,287.964 17-
HANHAM BAPTIST CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2025 8 TANGIBLE FIXED ASSETS Land and Buildings Flxtures and Fittings Total Cost or valuation At 1 January 2025 Additions 985,000 140,201 19,154 1,125,201 19,154 At 31 December 2025 985,000 159,355 1,144,355 Depreciation At 1 January 2025 Charge for the year 9,850 15,791 25,641 At 31 December 2025 9.850 15,791 25,641 Net book value At 31 December 2025 975,150 143,564 1,118,714 At 31 December 2024 985,000 140,201 1,125,201 9 DEBTORS 2025 2024 Gift aid debtor Prepayments Other debtors 6,262 3,623 1,122 3,397 11,007 3,397 10 CREDITORS: Amounts falling due within one year 2025 2024 Accruals Other creditors 5,367 642 2,013 51 6,009 2,064 18-
HANHAM BAPTIST CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2025 11 MOVEMENT IN FUNDS Balance at 1 January 2025 Balance at 31 December 2025 Income Expenditure Transfers Restricted funds Mission Willis Trust 2,338 (2,7381 400 952 952 952 2,338 2,738 400 952 Unrestricted funds Designated funds Legacies Youth Organisations Reserve Fixed Assets 111,457 1,044 1,845 16,500 1,125,201 262,783 124,2551 349,985 1,044 4,648 15,6521 16,500 1,118,714 125,6411 155,5481 19,154 1,256,047 267,431 19,154 1,487,084 General funds 30,965 91,565 153,5541 119,5541 49,422 Total unrestricted funds 1,287,012 358,996 109,102 400 1,536,506 Totsl Funds 1,287.964 361.334 111.840 1,537,458 19-
HANHAM BAPTIST CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2025 11 MOVEMENT IN FUNDS (Continued} Prior Year Comparatives Balance at 1 January 2024 Balance at 31 December 2024 Income Expenditure Transfers Restricted funds KOBS Mission Willis Trust 60 1601 16,6351 5,851 952 952 1,796 5,851 16,6951 952 Unrestricted funds Designated funds Legacies Youth Organisations Building Reserve Fixed Assets 26,752 1,271 1,066 7,500 16,500 1,125,201 91,000 104 6,240 16,2951 13311 (5,4611 111,457 1,044 1,845 17,5001 16,500 1,125,201 1,178,290 97,344 12,087 7,500 1,256.047 General funds 34,768 81,257 192,5601 7,500 30,965 Total unrestricted funds 1,213,058 178,601 1104,6471 1,287,012 Total Funds 1,214,854 184,452 111,342 1,287,964 Fund Descriptions Restricted Funds Mission the church receives and distributes money for other registered charities, including Baptist Union Home Mission, BMS World Mission, Tear Fund, Kingswood Foodbank and Krealivily (Ukrainel. Individual records are maintained for each charity to ensure that these amounts are kept separate from normal church funds. the fund was created following a bequest. In June 2002, the church meeting approved that the income from the invested capital together with the capital sum could only be used for young people to support them in training or voluntary work purposes. At the discretion of the deacons, single grants not exceeding £100 can be made per applicant. This fund has remained dormant Sin 2014. Wlllls Trust KOBS these funds were provided by Laing Trust lo support Knocking on a Bit IKOBSI. -20-
HANHAM BAPTIST CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2025 11 MOVEMENT IN FUNDS leontinued) Desi nated Funds Legacies Youth Oryanisations holding fund from legacies pending final disbursement. designated fund accrued specifically for family and youth activities. funds designated by Hanham Baptist ChLJrch for affiliated organisations such as Short Mal Bowls, Tots at Yen and Knocking on a Bil IKoBsl. holding fund towards potential refurbishments. created as a result of an undesignaled generous donation. fLJnd represents the net book valLJe of the assets held. Building Reserve Fixed Assets General funds working fund to meet general running expenses. 12 ANALYSIS OF NET ASSETS BETWEEN FUNDS Tangible Fixed Assets Net current Assets As at 31 December 2025 Total 2025 Restricted funds Unrestricted funds Designated funds General funds 952 952 1,118,714 368,370 49,422 1,487,084 49,422 1,118,714 418,744 1,537,458 Tangible Flxed Assetg As at 31 December 2024 Net current Assets Total 2024 Restricted funds Unrestricted funds Designated funds General funds 952 952 1,125,201 130,846 30,965 1,256,047 30,965 1,125,201 162,763 1,287,964 13 RELATED PARTIES There are no related party transactions in the eurrenl or prior year apart from those already disclosed throughout the report. 14 TAXATION The charity is exempl from corporation tax on ils charitable activities. 21