Charity registration number. 1169770 Dorchester Baptist Church Annual Report and Financial Statements for the Y¢ar End¢d 30 September 2024
Dorchester Baptist Church Contents (continued) Reference and Admintstrative Details Trustees, Report 2to4 Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8t0 16
Dorchester Baptist Church RefereDce and Administrative Details Trustees Allan John Huntington Julian Lionel Andrew Boardman Reverend James Charlton East Graham Richard Waters Andrew John Webb Jacqueline Margaret Satur Suzanna Louise Bell Prinelpal Office The Dorford Centre Bridport Road Dorche5ter Dorset DTI IRR Charity Registration Number 1169770 Bankers Lloyds Bank plc Dorchester 1-2 High West Street Dorchester Dorset DTI IUG Jndependent Examiner Scott Vevers Ltd Chartered Arxountants and Registered Auditors 65 East Street Bridport Dorset DT6 3LB Page I
Dorchester Baptist Church Trustees, Report The tSteeS present their report along with the financial ststsments of the church for the year ended 30 September 2024. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing documenL the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wtth the Financial Rewrting Standard applicable in the UK and Republic of Ireland published in October 2019. The trustees who served during the year are follows: Mr Graham Waters Church Secretary Church Treasurer (End of terni of office 12th November 2024) (Resigned 16th March 2025) (End of tenn of office 14 November 2023) (End of terni of office 12th November 2024) Resigned 10th March 2025 Mr Stuart Dawson Mrs Jane Smith Elder Mrs Catherine Molland Deacon Mr Gary Dell Deacon Mr5 Claire Offer Elder MT Julian Boardman Deacon Reverand James East Senior Pastor Miss Su7anna Bell Deacon (Appointed 14th November 2023 Appointed 17th September 2024 Mrs Jacqui Satur Deacon Structur& governance and management The Church became a Charitable Incorporated Organisation (CIO) on 1st December 2017 with a regtstered charity, number 1169770. The holding trustees of the church are the Baptist Union of Great Britain and the manaRing trustee5 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 retire after a maximum of two consecutive tern]s. The church meeting decides on the maximum number of members of the lead¢rshtp from time to time. up to a maximum of 18. Within the new organisation provision was made for the appointment of Elders. also Trustees, nominated by the Senior pastor. The leadership 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 takes place four times a year. Risk management The managing trustees have ¢onsideTed the major risks to which the church is exposed and have established poIici¢s and procedures to manage those risks. The trustees consider that the risks of an accident on the prernises or loss of reputation through the abuse of a vulnerable person on the premises, or during a related activity. are the major areas of concern. The church has implemented Health and Safety policies and a Safeguarding policy to help mitigate against known risks. Policies are regularly reviewed, in the light of changing government policy, and issues of safeguarding and the recruitment of volunteers to work with children and young people are under continual review. Page 2
Dorchester Baptist Church Trustees. Report (continued) Objectives and activities for the public benefit The vision statement of the church is as follows: [VIng Jesus. Building Community, Blessing Dorchester. Dorchester Baptist Church is an active church that believes its members, faith should be lived out every day. The principal purpose of the church is to advance the Christian faith by engaging in worship and prnyer. preaching and teaching the word of G(Ml' expressing God's love to the community through the mission of the church. facilitating the nurture and growth of Christian disciples by training and equipping the congregation for Christian service" giving pastoral care and supporting charitable action. including to those with physical, social, emotional and educational disadvantage" relating to other Christians and rnising funds to further these purpose5 by donations, grants and loans. The Church continues to support several local charities, including the Dorchester Foodbank (largely sustained by food and monetary donations frorn the people of Dorchester and surroundin8 areas). When planning activities for the year, the trustees have considered the Commission's guidance on public benefit and in particular, the specific guidance on charities for the advancement of religion. Support for denominational and other caus¢s. The church makes regular contributions for the support of small or new churches through Baptist Horne Missions and the work overseas of the Baptist Missionary Society. Other charities including Safe Families. World of Worth, International Needs, Eagles Wings Ministries, Mercy Ships and Dorchester Family Support receive support through specific fundraising or via the Mission budget. No grants are made. Use of volunteers Church members and others volunteer their time and gifts freely in every area of church life. Where this involves contact with children and young people this is governed by the "Safeguarding" policy and Disclosure and BaIng Service (DBS) checks are made and kept up to date regularly. Dorford Centre Limited The church facilities are let to other users through a wholly 0ed trading subsidiary, Dorford Centre Limited. which donates all profits to the church under gift aid. Gross lettings in the year amounted to £87,860 (2023 £94,180) and donations of £60.373 (2023 £68.292) were made. The church office supports both the church and the Dorford Centre and is stsffed by a volunt¢¢r Church OftTice Athninistrator, a paid bookings officer and paid part time support staff as needed. Achievements Our aim is to worship the living God. and as we get to know Hirn better. seek to demonstrate His love for others in all that we do. We believe our faith should not be reserved to just a couple of hours on a Sunday - that God is involved in all areas of our lives. Following on from this aim. we operate a range of activities and groups for church attendees, but more importantly, for members of the community. These include every Tuesday a toddler group (Kids & Co), Youth Clubs during the weeK Cafe Refresh, Friendship Club (for those with learning difficulties), Messy Church (cratl activities, fun and teaching for children), Christians Against Poverty Finance course (CAP) and much more. We also support a number of activities that tske place outside the church buildin& including Fleet Camp (youth holiday), and involvement in local schools etc. Page 3
Dorchester Baptist Church Trnstees, Keport (continued) Continuing our aim to be part of the Dorchester community, we support Dorchester Foodbank to operate from our premises, helping individuals and families that may be struggling financially. In the summer holidays we participate in a lunch club (Dorchester Family Support) which provides food for those families entitl¢d to free school meals together with a Christmas hamp¢r progrdmme. 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 focal point of our community. We aim to ensure that activities are accessible to all. We have an active Mission team that is accountable to leadership for recommending missional spend at both local. national and international level. For example. we provide active support for Choice Bapt15t Chuwh in Uganda together with a school's feeding programme there (Pebbles). Our Mission slatement read5 'Spreading God'5 love locally, nationally and to the world. Building God's kingdom in partnership with others and encouraging our church to get more involved in world mission,. The Senior Pastor provides suppo¢ encouragement and care in many ways in addition to the life group network within the church, seeking to see God transfonn our community. Fin8neial review The church is reliant on giving by its members and regular attendees, together with income from lettings and gift aid receipts. The deficit of income over expenditure for the year was £41.568 (2023 - £33,457). Reserves at the end of the year were £1.261.444. including £55.822 restricted funds. We remain debt free. Investment policy The church maintains an interest-bearing account alongside its Lloyds TSB current accounL both of these eam interest at the rates in force from time to time. The church has no fixed invesknents. The church has received legacy payments in the past which are lodged with the Baptist Union in a three month interest account. Reserves polley "l-he trustees aim to retain reserves sufficient To cover three months fixed expendlwre whlch amounts to approximately £55,000. At the end of the year free reserves amounted to £119,213. Pl8ns for the future The church will continue to use its material and people ie50urces to serve the conununity of Dorchester, onsistent with gospel teaching and our principles, building on current projects and activities. The annual report was approved by the trustees of the charity on . by: and signed on its behalf Mr Graham Waters Trustee Page 4
Dorchester Baptist Church Independent Examiner's Report to the trustees of Dorchester Baptist Church I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 September 2024 which are set out on pages 6 to 16. Responsibilities and basis of report As the charity's trustee5 you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act.). I 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 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 Act. I confinn that l am qualified to undertake the examination because I am a mernber of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirni that no material matters have come to my attention in connection with the examination giving me cause to believe that in any mafrrial respect: accounting records were not kept in respect of the charity as required 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 forni 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 corne across no other rnatte in connection with the examination to which attention should be drdwn in this report in order to enable a proper understanding of the accounts to be reached. Mr. M. J. Cridland B.A. (Hons) F.C.A. Scott Vevers Ltd Chartered Accountants and Registered Auditors 65 East Street Bridport Dorset DT6 3LB Page 5
Dorchester B8Ptist Church Statement of Financial Activities for the Year Lnded 30 September 2024 Urtricted funds Restricted runds Total 2024 Note Income and Endowments from: Donations and legacies Investment income Other income 161,691 1.637 85,473 2,883 2.405 164,574 4.042 85,473 Total income 248,801 5,288 254,089 Expenditure on: Charitable activities (280,121) (15,536) (295,657) Total expenditure (280,121 (15,536) (295,657) Net expenditure Gross transfers between funds (31.320) {12.653) {10.248) 12.653 (41.568) Net movement in funds (43,973) 2,405 (41.568) Reconciliation of funds Total funds brought forward 1,249,595 53,417 1,303,012 Total funds carried forward 15 1,205.622 55,822 Restrieted funds 1,261,444 Tot81 2023 Unrestricted funds Note Income 2nd Endowments from: Donations and legacies Investment income Other income 166,186 1,114 93.687 4,384 2,001 170,570 3.115 93,687 Total income 260.987 6,IRS 267.372 Expenditure on: Charitable activities 274.106) (26.723) (300,829 Total expenditure (274.106) (26.723) (300.829) Net expenditur¢ Gross transfers between funds (13,119) (4.141) {20,338} 4.141 (33.457) Net movement in fund5 (17.260) (16,197) (33.457) Reconciliation of funds Total funds brought forward Total funds carried fonvard 1,266.855 69.614 1,336,469 15 1.249,595 53,417 1.303.012 All of the charity's activities derive from continuing operations during the above two periods. Th¢ funds breakdown for 2023 is Shown in note 15. The notes on pages 8 to 16 forni an integral part of these financial ststements. Page 6
Dorchester Baptist Church (Registration number: 1169770) Balance Sheet as at 30 September 2024 2024 2023 Note Fixed assets Tangible assets 1.086.409 1,112,947 Current assets D¢btors Cash at bank and in hand 12 27,230 157,716 22.155 175,549 184,946 197,704 Creditors: Amounts falling due within one year 13 (9,911) (7,639) Net current assets 175,035 190.065 Net assets 1.261,444 1,303,012 Fund5 of the charity: Restricted income funds Restricted thnds 55,822 53.417 Unrestricted income funds Unrestricted ndS 1.205.622 1,249,595 Total funds 15 1,261,444 1,303.012 The fin ..1o1.7 ciaJ statements on pages 6 to 16 were approved by the trustees. and authorised for issue on .&i. and signed on their behalf by: Julian Lionel Andrew Boardman Trustee The notes on pages 8 to 16 fonn an integral part of these financial statements. Page 7
Dorchester Baptist Chureb Notes to the Financial Statements for the Year Lnded 30 September 2024 l Accounting pollcies ststement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United KiDgdom and Republic of Ireland (FRS 102), th¢ Charities Act 201 l and UK Generally Accepted Accounting Practice. Basis of preparation Dorchester Baptist Church meets the defjnition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless Otherwise ststed in the relevant notels) to these accounts. Going concern The trustees consider that ther¢ are no material uncertainties about the Charity's ability to continue as a going concern. Income and endowrnents Voluntary incom¢ including donations. gifts. legacies and grants that provide core fimding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. Donalions and legacies Donations and legacies are recognised on a receivable blS when receipt is probable and the amount can be reliably measured. Grants receivable Grants are recognised when the charity has an entitlement to the fimds and any conditions linked to the grants have been met. Where perforn)ance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Expenditure All expenditure is recOlsed 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 costs are allocated to the applicable expenditure heading that aggrcgate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basi5 of time spenl. and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of stsff costs. Charllable ocliviti Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Page 8
Dorchester Baptist Church Notes to the Financial Statements for the Year Lnded 30 September 2024 (continued) Support costs Support costs include central functions and have been allocated to activity cost categories on a b&sis consistent with the use of resources, for example, allocating property costs by floor areas, or per capit4 staff costs by the time sp¢nt and other costs by their usage. Governance costs These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audiL strategic management and trustees meetings and reimbursed expenses. Taxation The charity is considered to pass the tests Set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the defltiOn of a charitable company for UK corporation tax purp05e5. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I l of the Corporation Tax Act 20 RO or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assets costing £1.00 or more are initially recorded at cosL less any subsequent accumulated depreciation and subsequent accumulated impainnent losses. Deprecigtion and amortisation Depr¢ciation 15 provided on tangible fixed &8sets so as to write off the cost or valuation. less any estimated residual value. over their expected useful economic life &8 follows: Asset class Property and propety improvements Equipment Computer equipment Depreciation njethod and rate 2 % straight line 150/0 reducing balance 3 years Straight line Trade debtor5 Trade debtors are amounts due from customers for merthandise sold OT services perfornied in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised c05t using the effective interest method, less provision for impairn)ent. A provision for the impainnent of trade debtors is established when there is objective evidence that the charity will nol be able to collert all amounts due according to the original tenns of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits. and other short-ternl highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Page 9
Dorchester Baptist Chureh Note5 to the Financial Statements for the Year Ended 30 September 2U24 (continued) Borrowings Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cosL with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant bOowing. Interest expense is recognised on the basis of the effective inkrest rnethod and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Fund strueture Unrestricted income funds are geneTal funds that are available for use at the trustees discretion in fiwtherancc of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes. the use of which is restricted to that area or purpose. 2 Income from donations and legacies Unrestricted funds General Restrieted funds Total 2024 Total 2023 Donations and legacies; Donations from individuals Gift aid reclaimed Grdnts, including capital grants. GranLS from othw chdtili¥ 139.558 22,133 1,334 140,892 22,133 139,581 22,212 1,549 1,549 8,777 161,691 2,883 164,574 170,570 Page 10
Dorchester Baptist Church Iyotes to the Financial Statements for the Year Ended 30 September 2024 (continued) 3 Investment income Unrestricted funds General Restricted funds Total 2024 Totsl 2023 Interest receivable and similar Interest receivable on bank deposits 1.637 2.405 4,042 3,115 4 Other income Unrestricted Totsl 2024 Total 2023 General Youth club funds and sundry receipts Dorford Centre Limited loo 85.373 loo 85.373 395 93,292 85.473 85,473 93,687 5 Expenditure on charitable activities Restrieted funds Charitable Activities Unrestricted Charitsble Activities Total 2024 Total 2023 Governance Youth work Ministy Mission Service expenses Church upkeep Independent examinerfs fe¢ Management fees Depreciation of tangible assets Charitable donations Loss on disposal of fixed asset 1.836 62,225 18,160 6.133 61,703 1.836 62,225 33,696 6,133 61,703 4.168 84,883 40,866 3.351 61,155 33,096 6,675 56.242 4,030 77,509 40,573 18,198 15,536 4,168 84,883 40,866 147 147 275,953 4,168 15.536 295,657 300,829 Pagell
Dorchester Baptist Church Notes to the Financial Statements for the Year Ended 30 September 2024 (continued) 6 Net incominO1g0ing resources Net outgoing resources for the year include: 2024 2023 Depreciation of fixed assets 40,866 40,573 7 Trustees remuneration and expeD No trustees, nor any persons connected with them. hav¢ received any remuneration from the charity during the year. in the capacity of a trustee. The senior pastor and associate rninister who are trwstees receive a stiNd, &$ detailed in note 8. Mrs Ashley, trustee, was also employed by the charity and her wages are included in note 8. Expenses of £1,901 (2023 - £1.448) were paid to the Reverand James E&st in connection to his employment &s a minister and £5,970 (2023 - £9.265) was paid towards manse costs. Expenses of £300 (2023 - £nil) were paid to Mr Trevor Ashley, in connection with his employment &$ associate minister. Fixed Set additions of 1,362 {2023 - £nil) and repair and maintenance costs of £nil (2023 - £339) were paid to Gary Dell Ltd, a company in which the Trnstee, Mr Gary Dell is a director and shareholder. All transactions were at market value and on no more favourable than nomlll commercial teTms. Page 12
Dorchester Baptist Church Iyotes to the Ii'inancial èitatements for the Year Lnded 30 September 2024 (continued) 8 Staff costs No employees received total employee benefits of more than £60.000. The aggregate payroll costs were as follows: The total costs of all staff in the year were: . Gross wages and salaries £146.057 (2023 - £134.785) made up as follows". Senior Pastor £42,642 (2023 - £40,608) Bookings stsff £53,055 (2023 - £51,342) Caretaking Staff £21,030 (2023 - £19,111) Administration Staff £14,909 (2023 - £13,295) Pastoral Staff £4,975 (2023 - £2.076) Employers national insurance £3.412 (2023 - £2.727) Employers pension contributions £6.034 (2023 - £5.626) The monthly average number of persons (including senior tnanagement team) employed by the charity during the Y was as follows: 2024 2023 No Average number of employees per head cowit Jo 9 Independent examiner's remuneration 2024 2023 Examination of the financial statements 4.168 4.030 Page 13
Dorchester Baptist Church Notes to the Financial Statements for the Year Ended 30 September 2U24 (continued) 10 Taxation The charity is a gIStered charity and is therefore exempt from taxation. 11 Tangible fixed a55cts Lgnd and buildings Furniture and equipment Total Cost At l October 2023 Additions Disposals 1277,718 52,688 14.475 (380) 1,330,406 14,475 {380 At 30 September 2024 1,277.718 66,783 1,344,501 Depreciation At l October 2023 Charge for the year Eliminated on disposals 196,875 33,750 20.584 7.116 (233) 217,459 40,866 (233) At 30 September 2024 230.625 27,467 258.092 Net book value At 30 September 2024 1.047.093 39,316 1,086,409 At 30 September 2023 1.080,843 32,104 1,112,947 12 Debtors 2024 2023 Due from group undertakings Prepayments Other debtors 14.232 7.996 5,002 8,859 7,933 5,363 27,230 22,155 13 Creditors: amounts falling due within olle year 2024 2023 Other taxation and social security Other creditors Accruals 1,249 1,822 6,840 1,456 1,778 4,405 9,911 7,639 Page 14
Dorchester Baptist Church Iyotes to the Tr inancial ¥tateD]ellts for the Year Ended 30 September 2024 (continued) 14 Pension and other schemes Defined contribution pension scbeme The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amountcd to £6.034 (2023 - £5,626). 15 Funds Balance al 30 September 2024 Balance at I October 2023 Ineoming resources Resources expended Transfers Unrestricted fund5 General 1249,595 248.801 {280,121) (12,653) 1,205,622 Restricted funds 53.417 5.288 (15,536) 12.653 55.822 Total funds 1,303,012 254,089 (295.657) 1,261,444 Included in restricted funds above are: _ 55.822 Legacy towards Youth expenditure 55,822 Page 15
Dorcbester Baptist Church Notes to the Financial Statements for the Year Ended 30 September 2024 (continued) 16 Analysis of net assets between funds Unrestrieted funds General Total fund5 at 30 September 2024 Restricted funds Tangible fixed assets Current assets Current Ilabilities 1,086,409 129,124 (9,911) 1,086,409 184,946 (9,911) 55.822 Total net assels 1,205,622 55.822 1,261,444 Unrestricted runds General Total funds at 30 September 2023 Restricled funds Tangible fixed a55ets Current assets Current liabilities 1,112,947 144287 (7,639) 1,112,947 197,704 (7,639 53,417 Totsl net assets 1.249.595 53,417 1,303.012 17 Financial instruments Categorisation or rinancial instruments 2024 2023 Financial assets that are debt instruments measured at amortised cost Financial liabilities measured at amortised cost 176,950 9.911 189.771 7.639 18 Related party transaetions There were no related party trnnsactions in the year. Page 16