Charity registration nurnber. 1169770
Dorchester Baptist Church
Atjnual Report and Financial Statements
for the Year Ended 30 September 2023

Dorchester Baptist Church
Contents (continued)
Reference and Ad]nirtistrative Details
Trusiees, Report
2104
Independent Examiner's Report
Statement of Financial Activitie5
Balance Sheet
Notes to the Financial Statement5
8t0 16

Dorchester Baptist Church
Reference and Administrative Details
Trustees
Mrs Jan¢ Louise Smith
Mr Gary Alan Rosling Dell
Mr Julian Lionel Andrew Boardman
Reverend Jame5 Charlton East
Mr Stuart Charles Dawson
Mr Graham Richard Water5
Mrs Catherine Ann Molland
Mrs Claire Offer
Prin¢ip*l Office
The Dorford Centre
Bridport Road
Dorchester
Dorset
DTI IRR
Charlty Regl$trotion Number
1169770
Bankers
Lloyds Bank plc
Dorchester
1-2 High West Street
Dorchester
Dorset
DTI IUG
Independent Examiner
Scott Vever5 Ltd
Chartered Accountants and Registered Auditor5
65 East Street
Bridport
Dorset
DT6 3LB
Page I

Dorchester Baptist Church
Trustees, Report
The tn]stees present their report along with the fmancial statements of the church for ihe year ended 30
Septernber 2023.
The financial statements have been PTepaTed in a¢coTdan¢¢ with the a¢¢ounling polÉcies set out in notes to the
accoutjts and cotnply with the eharity's governing document, the Charities Act 2011 and Accounting and
Reporting by Charities.. Statement of iiecommended Praeiice applicable to charities preparing their accounts in
accordanee with the Financial Keporting Standard applicable in the UK and Republic of Ireland published in
October 2019.
The trusfees who serv¢d during the ytar are a5 follows..
Mr Graham Water
Church Secretary
Church TTea5uf¢T
Mr Stuart Dawson
Mr Paul Ashley
Mrs Jane SrDith
Elder
(End of tem of otTice 26 September 2023)
Elder
Mrs Catherine Molland Deacon
(End of terni of office 14 November 2023)
(Resigned 26 September 2023)
Mrs Louise Ashley
Mr Gary Dell
Mrs Clair¢ Offer
Deacon
Deacon
Eld¢r
(Appoint¢d 17 Nov¢mber 2022)
Mr Julian Boardman
Deacon
R¢verdnd Jame5 East
Senior Pastor
Mr Peter Rooke
Elder
(Resigned 18 July 2023)
Struetiire? governanet and management
The Church becaTne a Charitabl¢ In¢orpor8t¢d Organisation (CIO) on 1st Dec¢mb¢r 2017 with a registered
charity, numb¢r 1169770. Th¢ holding trustees of the church are the Baptist Union of Great Britain and the
managing tru5te¢5 are the leadership team of the church, comprising of the Senior Pastor appointed by the
church and the deacons elected from the membership, who serve a terni of 3 years and r¢tire after a maximum of
hvo consecutive te]Tns. Th¢ church meeiing d¢cid¢s on the maximum number of memb¢rs of the lead¢rship from
time to time, up io a rnaximum of 18. Within th¢ new organi5ation provision was mad¢ for the appointment of
Elders, also Trustees, nominated by the Senior pastor.
The l¢ader5hip meet monthly to discuss the practical and spiritual life of the church, but the final
decision-making body of the church is the church meeting which routinely lakes place four limes a year.
Risk management
The managing trustees have considered the major risks io which the church is expos¢d and hav¢ established
policies and procedures to manage ihos¢ risks. The trustees ¢ODsider thai the risks of an accident on th¢ pretnises
or loss of reputation through the abuse of a vultJerabl¢ p¢r50n ihe pr¢tni5¢s, or during a related activity, ar¢
the major areas of eoncern. The ehurth has irnpl¢mented Health and Safety polici¢s and a Safguarding policy to
help mitigate against known risks. Policies are r¢gularly r¢vi¢w¢d, in th¢ light of Changing government policy,
and issues of safeguarding and the recruitment of volunte¢rs ¢0 work with ehildren and young people are und¢r
¢ontinual review.
Page 2

Doreh¢ster Baptist Church
Tru5tees' Report (continued)
Objettives and activities for the public benefit
The vision statement of the church is as follows.. Loving Jesus, Building Community, B1¢$5ing Dorchester.
Dor¢h¢ster Baptist Church is an active church that believes its members, faith should be lived out every day.
The prin¢ipal purpose of the church is to advance the Christian faith by engaging in worship and pray¢r,
pr¢a¢hing and teaching the word of God. expressing God'5 love to the community through the mission of the
chur¢h- facilitating the nurture and growth of Christian disciples by training and equipping the ¢ongregation for
Christian service. giving pastoral care and supporting charitable action, itlcluding to those with physical. social,
emotional and educational disadvantage. relating to other Christians and raising funds to further these purposes
by donations, grants and loans.
The Church eontinues to support several local charities, including the Dorchester Foodbank (largely sustained
by food and monetary donations from th¢ people of Doichester and surrounding areas). When planning
activiiies for the year. the trustees hav¢ considered the Commission's guidance on public benefit and in
particular, the specific guidan¢¢ on ¢hariti¢s for the advancement of r¢ltgion.
Support for denominational and other causu.
The church tnakes regular contributions for the 5UPPOrt of small or new churches through Baptist Home
Missions and the work overseas of the Bapt15t Missionary Society. Other charities including Safe Families.
World of Worth, Intemational Needs, Eagles Wing5 Mini5tri¢s, Mercy Ships and Dorchester Family Support
receive support through specific fjjndraising or via the Mission budget. No grants are made.
Use of volunteers
Church members and others volunte¢r their time and gifts freely in ev¢ry area of church life. Where this
involves contact with children and young people this is governed by the 'Safeguarding" policy and DI￿]0$ure
and Barring Service (DBS) checks are made and kept up to dat¢ r¢gularly.
Dorford Centre Limited
The church facilities are let to other users through a wholly owned trading subsidiary, Dorford Centre Limiied.
which donates all profits to the church under gift aid. Gross lettings in the year amounted to £94,180 (2022
£61,739) and donations of £68,292 (2022 £35,909) were Tnade. The church office support5 both the church and
the Dorford Centre and 15 staffed by a volUnt￿r Church O￿lee Administrator, a paid bookings offiter and paid
part time support staff as needed.
A¢hl¢Y¢m¢nts
Our aim 15 to worship the living God, and as we get to know Him better, seek to demonstrate His love for otheTS
in all that w¢ do. We believe our faith should not be reserved to just a couple of hours on a Sunday- that God is
involved in all are&8 of our lives.
Following on from thi5 aim, we operat¢ a range of activities and groups for ¢hurch attendee5, but more
importantly, for m¢mb¢r5 of the community- These include every Tuesday a toddler group (Kid5 & Co). Youth
Clubs during th¢ week, Café Refresh, Friendship Club (for those with learning difficulties), Messy Church
(craft, activities, fun 2nd teaching for children), Christians Against Povety Finance course (CAP) and much
more. We also support a number of activities tha( take place outside the church buildin& including Fleet Camp
lyouth holiday), and involvement in local schools etc.
Pag¢ 3

Dorchester Baptist Church
Trustees, Report (continued)
Continuing our aim to be part of the Dor¢h¢5ter community. we support Dor¢hester Foodbank to operate from
OUT premises, helping individuals and famili¢5 that may be struggling financially. In the summer holiday5 we
participate in a lunch club (Dorchesrer Family Support) which provides f(￿d for those families entiiled io fr¢¢
school meals together with 4 ChTisth]as hamper programme.
Also, our building is alive throughout the week with many local council, NHS, charity and community meetings
and activities which help us to become a fo¢al point of our community. We aim lo ensure that activities ar¢
acces5ibl¢ to all.
We have an active Mi55ion team that is accountable to leadership for recotnm¢nding missional spend at both
local, national and intemational level. For example, we provide active support for Choice Baptist Church in
Uganda together with a school'5 f¢eding programtne there (Pebbles). Our Mission statetnent r¢ads 'Spreading
God'5 love locally. nationally and to the world. Building c￿1,$ kingdom in partnership with others and
encouraging our church to get mor¢ involved in world mis5È011'.
The Senior Pastor provides support, encouragement and care in many ways in addition to the life group nehvork
within the church, seeking to see God transfomi our community-
Flnanelal review
The church is reliant on givin8 by it5 members and regular attendee5, together with income from l¢ttings and gift
aid receipts. The deficit of inctstne ov¢r expenditure for the yeaT was £33.457 (2022- £36,158). R¢s¢rve5 at the
end of the year were £1.303,012, ineluding £53.417 restricted funds.
W¢ remain debt free.
Investment policy
The church maintains an interest-bearing Ae¢ount alongside its Lloydg TSB ¢u]Tent account; both of these earn
interest at the rai¢s in force from time io time. The church has no fixed inv¢stments. The church has received
legacy payments in the past which are lodged with the Baptist Union irt a thr¢¢ month interest account.
Re$erves policy
The trustees aim to retain reserves sutTicient to cover three months fixed expenditure which amounts to
approximately £55.000. At the end of the year free reserves amounted to £136,648.
Plans for the future
The church will Continue to use its material and people resources to 5¢Tve the community of Dorche5ter,
consistent wÈth gospel teaching and our principle5, building on ¢urrent projects and activities.
The annual report was approved by the tThstees of the charity on .
and Signed on its behalf
Mr Graham Water5
Trustee
Page 4

Dor¢hester Baptist Church
Independent Examiner's Report to the truste￿ of Doreh¢st¢r Baptist Church
I report to the charity truste¢s on my examination of the a¢wunts of the charity for the year ended 30 September
2023 which are set out on pages 6 to 16.
Responsibllltles and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 {'the Act,).
report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in
carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 14515)(b) of the A¢1.
Independent examiner'5 Statement
Since the eharity's gross income exceeded £250,000 your examiner must be a member of a body lisied in
section 145 of the Act. I confirni that l am qualified to undertake the examination because l am a member of ihe
Institute of Chartered Accountanis in England and Wale& which is one of the listed bodi￿.
I have completed my examination. I confimi that no material matters have come to my attention in connection
with the examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity a5 required by se¢iion 130 of the Act. OT
the accounts do not accord with those records., or
the accounts do noi comply with the applicable requirements concerning the forn) and content of
accounts sei out in the Charities {Account% 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.
have no concerns 2nd have come a¢rtsss no other matters in ¢onnection with the examination to which att¢ntion
should be drdwn in this report in order to enable a proper understanding of the a¢¢ounts io b¢ r¢a¢hed.
Mr. M. J. Cridland B.A. (Hons) F.C.A.
Scott VeveTS Ltd
Chart¢pd Ac¢ountants and Registered Auditor$
65 East Street
Bridport
Dorset
DT6 3LB
Page 5

Dorchestsr Baptist Church
Statement of Financial Activities for the Year Ended 30 SepteRnber 2023
Unrestricted
fuDd5
Restricted
fund5
Total
2023
Nott
Income and Endowments from:
Donations and legacies
Investment income
Other inctstne
166,186
4.384
2,001
170,570
3,115
93,687
93,687
Total income
260,987
6,385
267,372
Expenditure on".
Charitable activities
(274,106)
(26,723)
(300,829)
Total expenditure
Net expenditure
Gross transfers between fijnds
(274,106)
(26,723)
(300,829)
113.119}
{4.141)
(20,338)
4,141
(33,457)
Net movement in funds
(17.260)
(16.197)
(33.457)
Reconciliation of funds
Total funds brought forward
1,266,855
69,614
1,336,469
Toial funds carried forward
15
1,249,595
53,417
Restricted
funds
1,303,012
Tolal
2022
Unrestricled
fuDds
Note
Income and Endowment5 from:
Donations and legacies
Investment income
Other incotne
149,411
238
63,315
23,140
579
172,551
817
63,315
Total income
212,964
23,719
236,683
Expenditure on:
Charitabl¢ a¢tivities
(240,804)
(32,037)
(272,841)
Total exp¢nditur¢
(240,804)
(32,037)
(272,841
Net expenditure
Gr055 transfers between ￿ndS
{27,840)
(6,756)
(8,318)
6,756
(36,158)
Net movement in funds
(34.596)
(1,562)
(36,158)
Reeonciliation of funds
Total funds brought forward
1,301,451
71,176
1,372,627
Total fvnds carried forward
15
1,266,855
69.614
1.336,469
All of the chariry's activities derive froEn ¢onlinuing op¢rations dwing the above two periods.
The fiJnd5 breakdown for 2022 is shown in note 15.
Th¢ not¢s on pages 8 to 16 forni an integral part of these financial statements.
Page 6

Dorehester Baptist Church
{Registration number: 1169770)
Balance Sheet as at 30 September 2023
2023
2022
Note
Fixed 855et5
Tangible 455et5
1.112,947
1,128,984
Current 855et
Debtors
Cash at bank and in hand
12
22.155
175,549
28,645
187,151
197,704
215,796
Creditors: ￿￿Ounts falling due within one year
Net eurrent assets
13
{7.639)
(8,311)
190,065
207,485
Iyet assets
1,303,012
1.336,469
Funds of the charlty:
Restrleted incornt fund5
Restricted funds
53,417
69.614
UnrestrÈcted income funds
Unrestricted fvnds
1,249.595
1,266,855
Total futhd$
15
1,303.012
1.336,409
The fina
ial statement5 on pages 6 to 16 were approved by the trustees, and authorised for issue on
nd Signed on their b¢half by..
Mrs
uart Charle5 Daw50n
Trustee
The notes on page5 8 to 16 form an integral part of these financial ststements.
Page 7

Dorchester Baptist Church
Notes to the Financial Statements for the Year Ended 30 S¢pt¢mber 2023
l Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Chariti¢5'.
Statement of Recommended Practice applicable to ¢horities preparing their accounts in accordanee with the
Financial Reporting Standard appli¢able in th¢ UK and Republic of Ireland issued in October 2019, the
Financial Reporting Standard appli¢able in the United Kingdom and Republic of Ireland (FRS 102), the
Chariiies Act 2011 and UK G¢n¢Tally A¢¢epied Accounting Practice.
Basls of preparatlon
Dor¢hester Baptist Church meets the definition of a public benefit ¢ntity under FRS 102. The account5 (financial
5tatemeT)ts) have been prepared under ihe historical cost ¢onv¢Dtion with items recognised at cost or transaction
value utlless otherwise ststed in the relevant not¢(5) to these accounts.
Going concern
The trustees consider that iheTe are no material uneertainties about the chariWs ability to continue as a going
concern.
Income and endowments
Volllntary income including donations, gifts. l¢ga¢i¢s and grants that provide core funding or are of a general
na￿re is recognised when the charity has entitl¢m¢nt to the income, it is probable that the incotne will be
received and the amount can be m¢asuT¢d with sufficient reliability.
Donations and legacies are recognised on a receivable basis when receipi is probable and the amount can be
reliably measured.
Grr7nts recelvable
Grant5 aTe recognised when the charity has an entitlement to the funds and any conditions linked to the grants
have been met. Wher¢ perforrnance conditions are attached to the grant and are yet to be met, the incom¢ 15
reeo8nised as a liability and included on the balance sh¢¢t a5 deferred incorne to be released.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure. it is probable
settlement is required and the amount Can be measured reliably. All cosis are allocated to the applicable
expenditure heading that aggregate similar costs to that ¢at¢gory. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis ¢OllSlStent with the use of resources, with central siaff
costs allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Clitirilable aclivilies
Charitable expenditur¢ comprises thos¢ ¢osts incurred by the charity in the delivery of its activities and services
foT its ben¢ficiari¢s. It in¢ludes both eosis thai can be allocated directly to such activiti¢s and those costs of an
indirect nature ne¢¢ssary to support them.
Pag¢ 8

Dorchester Baptist Church
Notes to the Financial Statements for the Year Ended 30 September 2023 (continued)
Support eosts
Support ¢osts includ¢ ¢¢ntral fvncuons and have been allocated to activity c05t Categories on a basis consistent
with the use of resources. for example. allocating Property ¢05ts by floor are&s, or per capita, staff costs by the
time spent and other costs by their usage.
Governan¢e cost5
These include rhe cosis attributable to the ¢harity'5 compliante with constitutional and Statutory r¢quir¢m¢nts,
including audit, Strategi¢ [nanag¢￿ent and trust¢¢s me¢tings and reimbursed expenses.
Taxation
The charity is considered to pass rhe iesis set out in Paragraph I Schedule 6 of the Finance Act 2010 and
Ih¢refore it meets the definition of a charittble company for UK c(Trrporation tax purposes. Accordingly, thc
harity ig potentially exempt from taxation in respect of incom¢ or capital 8ains received within categories
¢ov¢r¢d by Chapter 3 Part I l of the Corporation Tax Act 2010 or Sectlgn 256 of the Taxation of Charg¢abl¢
Gains Act 1992, to the extent that sueh income or gains are applied ¢x¢lusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £1.00 or more are initially recorded at eosL less any subsequent a¢¢umulated
depreciation and subsequent accumulated impaimient losses.
Depreciation and arnortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, les5 any ¢stimated
residual value, over their expected useful economic life as follows..
Asset cl*$$
Propety and property improvements
Equipment
Computer equipment
Depr¢eiation method and rate
2Q/o Straighi line
150/0 reducing balance
3 years straight line
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services perfornied in the ordinary
course of business.
Trade debtors are recognised initially at the trdnsaction price. They are subsequently measured at amortised cost
using the effecrive interest method, less provision foT impairt]]ent. A provision for the impaiment of trade
debtors is established when there is objective eviden¢e that the ¢haTity will not be able to collect all amounts due
according to the original terms of the r￿e1Vable5.
Cash and eash equlvale￿ts
Cash and cash equivalents comprise ¢a5h on hand and call deposits, and other short-temi highly liquid
investments that are readily convertible to a known arnount of cash and are subject to an insignificant r2sk of
change in value.
Page 9

Dorchester Baptist Church
Notes to the Financial Statements for the Year Ended 30 September 2023 {eontinued)
Borrowings
Interest-bearing borrowings are initially recorded at fair value. net of transaction costs. Interest-bearing
borrowings are subsequently carried ai amortised eost. with the difference between the proceeds. net of
transaction costs. and the amount due on redemption being recognised as a charge to (he Statement of Financial
Activities over the period of ihe relevant borrowing.
Interest exFell5e is recognised on the basis of the effective interest method and is included in interest payable
and Similar ¢harge5.
BoTTowings are cla95ified as current liabilities unless the charity has an unconditional right to defer settlernent of
Ihe liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income fi]nds are general fund5 that ar¢ availabl¢ for us¢ at th¢ trust¢¢s di%Tetion in furtherance of
the objectives of the chaTity.
Restricted income funds are those donated for use in a particular area or for specific pujposes. the use of which
is restricted to that area or purpose.
2 Income from donations and legacles
Unrestricted
fund5
General
Restricted
fund5
Total
2023
Total
2022
Donation5 and l¢ga¢ies'
Donations from individuals
Gift aid r¢claimed
Grants, including capital grants.
Grants from other charities
137,358
22212
2,223
139,581
22212
132,152
16,607
6.616
2,161
4,384
8,777
23.792
166,186
170,570
172,551
Page 10

Dorchester Baptist Church
Notes to the Financial Statements for the Ycar Ended 30 September 2023 (Continued)
3 Investment income
Unrestricted
funds
General
Re5tri¢ted
funds
Total
2023
Total
2022
Interest receivable and similar
income;
Interesi receivable on bank
deposits
1,114
2,001
817
4 Other ineome
Unrestricted
Total
2023
To141
2022
General
Youth club fund5 and Sundry receipts
Dorford Centre Limited
395
93,292
93,687
395
93,292
2,406
60,909
63,315
93,687
5 Expenditure on charitsble octivities
Restrleted
runds
Charitable
Aetivitles
Unrestricted
Charitable
Activities
Total
2023
Total
2022
Govern&Nc¢
Youth work
Mini5ty
Mission
Service expenses
Church upkeep
Independent examiner's fee
ManageTn¢nt fees
Depreciation of tangible assets
Charitsble donations
3,351
74.499
24,571
6.675
56,242
3,351
74.499
33.096
6,675
56,242
4,030
64,165
40,573
18,198
1,620
72,070
35,599
4,843
47,000
3,834
55,663
38,212
14,000
8.525
4,030
64,165
40,573
18,198
270.076
4,030
26,723
300,829
272,841
Pagell

Dorchester Baptist Church
Notes to the Financial Statements for the Year Ended 30 September 2023 (continued)
6 Net incomingloutgoing resourees
Nei ouigoing resouTces for the year in¢lude'.
2023
2022
Depreciation of fixed assets
40,573
38,212
7 Trustees remuDeratlon and expenses
No tru5tee5, nor any persons connected with them, have received any remun¢r&tion from the charity during the
year. in th¢ capacity of a trustee.
The senior p&stor and associate minister who ar¢ trustees receive a stipend, as detailed in no¢e 8.
Mr5 Ashley, tru5te¢, wa5 also ernploy¢d by the charity and her wages ar¢ included in note 8.
Expenses of £346 {2022 - £416) w¢r¢ paid to Rev J East in conn¢ction to his ¢mployment as a minister and
£10,367 (2022- £15,256) was paid towards manse costs.
Repa￿S and maintenance costs of £339 (2022 - £nil) were paid to Gary Dell Ltd. a company in which the
Trustee. Mr Gary Dell is a direetor and shareholder. All tran5actsons were at market value and on no more
favourable than nornial commercial tern)s.
Page 12

Dorchester Baptist Church
Noles to the Financial Statements for the Year Ended 30 September 2023 (continued)
8 Stsff costs
No employees r¢ceived total employee benefits of more than £60,000.
The aggregate payroll c95ts were as follows:
The total costs of all staff in the year were..
Gross wages and Salaries £134,785 (2022 - £116.440) made up as follows:
Senior Pastor £40,608 (2022- £37.908)
Associate Minister £12.965 (2022- £12,002)
Bookings Staff £51,342 (2022- £42,260)
Car¢taking Staff £19,111 (2022- £16,352)
Administiation Staff £330 {2022- £1,291)
Pastoral Siaff £2.076 (2022- £nkl)
Employers national insurance £2,727 (2022- £1,601)
Employers pension contributions £5,626 Q022- £5,026)
The monthly average number of petsons (including 5¢0ior management team) employed by the charity dvring
the year was as follows..
2023
No
2022
Average number of employee5 per head count
10
9 Independent ¢xamlner's remun¢r3tion
2023
2022
Examination of the financial statements
4,030
3,834
Page 13

Dorchester Baptist Church
Notes to th¢ Financial Statements for th¢ Year Ended 30 September 2023 (continued)
10 TaxAtio
The charity is a registered charity and is therefore exempt from taxatiort.
I l Tangible fixed assets
Land and
building$
Furniture and
equipment
Totsl
Cost
At l October 2022
Additions
Disposals
1277.718
29,187
24,774
(1,273}
1.306.905
24,774
(1.273)
At 30 SeptetnbeT 2023
1.277,718
52.688
1,330,406
Depreciation
At l Odober 2022
Charge for the year
ElimiDated on disposals
163.125
33,750
14,796
6,823
{1,035)
177,921
40.573
(1,0351
At 30 S¢ptetnber 2023
196,875
20,584
217,459
Net book value
At 30 September 2023
1,080,843
32,104
1.112,947
At 30 September 2022
1.114.593
14,391
1,128,984
12 Debtors
21J23
2022
Due from group undertakings
Pr¢pa)qn¢nts
Other debtors
8,859
7.933
5,363
15,567
7,735
5,343
22,155
28.645
13 Credttors: amounts falling due within one year
2023
2022
Other I￿atIon and social 5e¢urity
Other creditors
Accruals
1.456
1,778
4.405
1,328
1,916
5,067
7,639
Page 14

Dorehester Baplist Church
Notes to the Financial Statements for the Year Ended 30 September 2023 (continued)
14 P¢n5ion and other sehem¢s
Defined eontribution pen$ion scheme
The charity operates a defined contribution pension 5¢heme. The pension cost charge for the year represents
¢orttributions payable by the ¢harity to ihe ￿herne and amounted to £5,626 (2022- £5,026)-
Contributions totalling £1 (2022 - £180) w¢re payable to the ￿heme at the end of the year and are in¢luded in
¢reditors.
15 Funds
B8lante at
Balanee at I
October
2022
30
September
2023
Ineoming
resources
Res0￿ree5
expended
Tr4n$fers
Unrestri¢¢ed funds
G¢D¢fdl
1,266,855
260,987
(274.106)
(26,723)
(4,141)
,249,595
Re$tri¢ted funds
69,614
6.385
4,141
53,417
Total fund5
1,336,469
267,372
(300.829
1.303,012
Includ¢d in restricted ￿ndS above are-.-
53,417 Legacy towards Youth expendifure
53.417
16 Analysis of nel 4s%ets between lunds
Unrestricted
funds
Ceneral
Total funds at
30 September
2023
Restricted
furtds
TaDgibl¢ fixed assets
Current ass¢ts
Current liabilitie5
,112,947
144.287
(7,639)
1.112,947
197,704
(7,639)
53.417
Total net assets
1,249.595
53,417
1,303,012
Page 15

Dor¢hester Baptist Church
Notes to Ihe Financial Statements for the Year Ended 30 September 2023 {continued)
Unrestricted
funds
GenerAI
Total funds at
30 September
2022
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
1.128,746
146.420
(8.311)
1.266.855
238
69.376
1.128.984
215.796
(8.311)
Totsl net assets
69.614
1,336,469
17 Financial itt$truments
Categorisation of finaneial instrurnentS
2023
2022
Financial assets that are debt instruments measured at amorfis¢d cost
Financial liabslities measured at amortlsed cost
189.771
7,639
208,061
8,311
Page 16