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 t￿SteeS 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 Ba￿Ing 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 0￿ed 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
U￿r￿tricted
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 b￿lS 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 recO￿lsed 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 def￿ltiOn 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 bO￿owing.
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 incomin￿O￿1g0ing 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