Charfty fegistration number.. 1169770 DORCHESTER BAPTIST CHURCH TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
Dorchester Baptlst Church Contents Page Reference and Administrative Detalls Trustses, Report 2-4 Independent Exarninerfs Report Staternent of Financi41 Activltye5 Cornp4ratlve Statement of Flnanclal Activlties Statement of Finantial PosibDn Notes to the Financlal Ststements 9-16
Dorchester Baptist Church Reference and Administrative Details For The Year Ended 30 September 2025 Trustee5 Mr Julian Boardrnan Mr Allan Huntington Mr Andrew Wetib Rev James Easl Suzanna Bell Mr Grahatn Waters Mrs Jacqueline Satur Charity Number 1169?70 Prlndpjl Addres5 The Church Office Dorchesrer 8aptist Church Bridport Roid Dorchesier DTI IRR Independent Examiner Mr M J Cridlèno 8.A. IHon51 F.C.A Scott Vevers Ltd Chartered Accauntants & Registered Audltor5 65 East Street Bndport Oorjet DT6 3LB Page I
Dorchester 8?ptist Chur¢h Trustees. Report For The Year Ended 30 September 2025 The trustees present their report the finandal statewnts for the year ended 3Q September 2025. ObJBctlves and A(tl¥ltle5 Aimi 4nd Objertives The vision statement of the chiirch is as follows., l.OVing jesus. RLiilding Cofflrniinity, 81e5sing Dorihester. Dorche5rer Baptlsl Church is an active church that believe5 Its members, faith should be Ilvea out every day. The principal purpose of the church Is to 8dYance the Christian falth by engaging In worship and prayer. preaching and teaching Ihe ¥vord OF r.od." pKprtsging C10d's Irjve tn the cornmunity through the mission of the church.. facllirating the nurture ano growth of Christ13n disciples by training and equipping the cong48t10 for Christian servitt,. giving pastoral Ca Bnd supporting cliarltable action, incluling to those wilh physical. 50aal, emotion81 and educ8tional disadvantage,. relating to other Christia$ and raising funds to further these purposes by donations, gr3nt5 and loan5. The Church continue5 to SUPPDrt Several local charities, including the Dorchester Foodbank Ilargely sustained by Food donation5 from the people of Dorchester and 5urrouDding areas). When planning attivitles for the year, the trustees have conside the Comrn155ion'5 guidance gn public benefit and, In partscular. the specific guidance on charitses for the èdvancement of religion. Support lor denomlnatlonal and other causes. The church m4kes gular contributions for the support of small or new churches through eaptist Home Missions the work overseas of the Baptist Missionary Society, Other charities Such as Cnrisban Aid, WDdd of Worth. Safe Families, Ea9les Wings,Fleet Camps and Oorchester Family Supptrt receive support through specific fundraising or vki the Mission budget. No grants are made. ilse of Yolunteer5 Church members and othets volunteer thelr tlme and gifts freely in every area of church life. wfie this involves contart Ith children and young people thls Is govemed by the"Safe to Grov4' policy and Disclosure and Barrin9 Service IOBSI checks are m8de 8nd kept up to date re9ularly. Dorfoyd Centie Llmlted The church f401ities are let to other v5ers through 8 whdly owned tradin9 subdiaryi Dorford Centre tsmited, which donates all profits to the church. Gr05s lettings In Ihe year amounted to £96,558 12024 E87,8601 and donaiions of £70,029 12024 £60,373) were made. The church office sUPPOrts both the church and the Dorford Centre and 15 staffed by volunteer Church Offfi Admin15trator and other pa stsff. Achlevernents and Performanc* M•Sn Achl•v•m•nts Achievements Our Jim Is to ¥vor5hip the living God, and as get to know Him better, seek to denKnstrate His love for others In all thal we do. We believe our f31th shwld not be reseNeO to IUSt a couple of hovr5 a Sunday- that God Is Involved In all aa5 of our lives. Our Vision Is'Lowing Jesus. Building Community, leing DorchesteT'. Following on from th15, we operate a range of acbvitses and groups for church auendees, but more Importantlyi for [embe of the community. Thesè Include every Tuesday a toddler group (Kids & Col. Youth Club5 during the week, Cafe Refresh, Fnendship Club (For those with learning difficulties). Messy Church (craft. artlvltles. fun and teaching for children). Christians Against Povety Finance course ICAPI and rnuth more. In addition, acilvltles take place outgde the church buildin9 Including Fleet Camp (youth holiday), and involvement In Ial schools etc. Continuing our airn to be part of the Dorchester cornmunity, we actively support Dorche5ter Foodbank by ttelplng them to operate from our premises. In the summer holidays we participate in a lUh club (Dorchester Family Support) which provides food for those Familie5 entitled to free school rnea15 togethÈr with a Christmas hamper programme. The Senior Minister 15 actively In¥olved In loral work with youTr9 people In sihools and colleges around Dorchester such as chaplaincy at Kingston Maurward campus Ipart of Coastlands College), and a55emblE5 and Christian Union 8t The Thomas Hardye School. Also, our building is alive throughout the v4eek with rnany local council, NHS, chbrity and Community meetingg and artivities ith help us t¢ become o fvcal pDint of our cyrDrnunity. We aim to cnayrc that artiwltiv are aCCeEble to all. .CONTINUED page 2
Dorchester Baptist Church Trustees. Report (contirbued) For The Year Ended 30 September 2025 Achlevements- ¢ontlnued We have an active Missiw team that Is accountable to leadership for recommending missional spend at both local, national and International level. Our Mis510n Statement reads'Spre4ding Grxy's love locallyi ThatnallY and to the worfd. Building God'5 kingdotn In partnershlp wlth other5 and encouraglng our church 10 get more Inwolwed In world mIlOn.. The Senior Minister provides SUPPOrt, encouragement and care In many ways in addltion ro the life group network within the church, 5eekin9 to see God transform our comrnunlty. Plans for the Futv The church will continue to use it5 rnaterial and peorAe resources to serve the community af Dorchester. consistent with 90spel teacttino and our princitAes, building on current projects and athvities. Al the starl of Aprll 2026 the Churcli appointed an atjditional part-time Associate Minster to Intrease the resource5 avallable to tase the WDrk in the town. Flnanclal Revlew Flnan¢lal Posltlon The churd) Is rdiant on 9iving by its tnember5 and regular attene5. togetyi er ¥Yith Incorne frorn lettin95 and gift aid ceipts. The deficit of Income over expenditure for the vear was E69,74712024 - E41.5681. Reserves ar the end of the year were £1,191,697. intluding É57.690 restricte(J fund5. We remain debt free. Investment pollcv Thè church maintains an interest-bearing accwnt alongslde its Lloyds TSB current account., both of these earn interest at h• r•< Fnrr• frfjm rim• tn tim• Th rhiirrh hA¢ rth in¢mn¢ Reserves Pollcv The trustees aim to retain reserves suificient to cover three months fixed expenditurÈ whitTh amount% to approximately E55,000. At the end of the year free reserves amwnted to 173,715. Rlsk managem•fit The managing trustees have considered the major risks lo svhich the church is exposed and have established policie5 and procedures to mana9e those r15ks. The trustees consider that the nsks of an acCent on the prernises or loss of reputati through the abuse of a vulnerable person on the premises, or durin9 a related activily. are the major areas of concern. The church has implemented Health and Safety PDlicies and a Safe to Grow policy ED safeguard against these. Poliiies ère rÈqulèrly reviewed in the light of changing gDvernmwt policy and Issues of safeguardiro and the recruitrnent of volunteÈrs to work wlth children and youn9 people are under continual review. strurture Govérnanre •nd F4an•gement structurei go0(e and management Thè Church became a Charitable Incorporated Or9anisatioD Icroi 1st December 2017 with 8 ogisterèd Charity, number l169770. The holdin9 trustees of the church a the Baptist Union of Great Britain and the mènaging trusiees are the leèdership team of the chvrch, compnsiDg of the Senior Pastor apwinted by the church and the deacoTrs elected from the mbership, who serve 3 term of 3 years ènd tIre after a maximum of tbyo tonsecutivÈ tÈrm£. ThÈ church meeting decides on the tnaxitnutn nutnber of me(nber5 of the leadershlp from tirne to time, up to a mamlmum of 18. Wlthin the new organisalion provisiofi wa5 made for the appointment gf Elders, also Tru5lees, nominate(J by the Senior pastor. rn April 2026 an A5SOClate Minister was appointed to enhar the Church's activltles. The leèdership rneel monthly to discuss the practical and spiritual life of the church but the final deci$Kin-rnaking body of the church is the church meeting which routinely take5 place four titnes a year. Risk m•nag•ment ..CONTINLIEt) Page 3
Dorchester Baptlst Church Trustees, Report (continued) For The Year Ended 30 September 2025 Strurtura, governance and management- contlnued The manè9iri9 frustees have ctr)sidered the major rlsks to ¥vhich rhe Chh Is exposed ènd have established policies and procedures to manage those rlsks. The trusrees congder that the risks of an accident on the premises or loss of reputation thrDugh the abuse of 8 vulnerable person on the premlses, or durtng a relatea attlty, are the major areas of concern. The church has impl4m•nt•d Ho?Ith Ind gafoty palicieg and a Sbfé to fJrOw polity to 431ooLLard againqt Ph•q$5 PThlirl•¢ ar4 regularly reviev4ed In the light of changing government policy and issues of safe9uardirg and the recrultrn@nt of volunteers to work 4¥ith children and young people ère under continual review. ststement ol Trustees. Resp0nslbSlles The trustees are responsible for preparin9 the Trustees, Report and the financial statements In accordance with applicable L4W and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accountin9 Pratticel. The law appliCae w charitie5 In England and Wale5 requires the trustees to prepare flnoncial statement5 for eèch finanazl year which give a true and fair viev4 of the statÈ of aKairs of the charity and of the Incorning resource5 and application of resources ol the Charity for that period. In prepadng the financial sratements the trustees are rèquireo to.. selecr suitable accounting policies and then apply them Con$ten¥., obserrfe the methods and principlÈs in the Ch8rity SORP. make )ud9ments and accountin9 estimat05 that are reasonable and prudent. antl prepare the financial starements on dTre going conoern basis unless it is InapprOprjee to pr25Utne that the charlty wlll contlnue In busines5. The twstees are spOnsible for keeping adeouate accounting records which disclose wjith reasonable atturaty at èTrytime the financial positn of the charlty 8nd to enable them ro ensure that the atcounts comply with the Chantles Act 2011, the Charitie5 (Accoullts and Rewrt51 Regulatsons 2008 and Ihe provisrens of the trusi dee(l. They are also resnsIble for 54feguardin the assets of the tharty and hence for takino reasonable Steps for the prevention 8nd detection of fraud and other Irregu The tru5tee5' report wa5 apprDved by thE board of tfustees and signed on its behalf by.. Mr Grahatn Water5 Trustee Page 4
Dorchester Baptist Church Independent Examlner's Report to the Trustees of Dorchester 8aptlst Church For The Year Ended 30 September 2025 I report to the trustees on mv exomination of the accounts of Dorchester Baptist Church (the Charity) for the year end&1 30 septeMr 2025. Re¥ponslbilltSe• •nd Basis of Report As the charity trustees you a respon51ble for the pparatIOn of the accounts in accordan the oquiretnents of the Charities Act 2011 I'the Act'i. I report in respect of my ex4mination of the Charity's accounts carlled out under section 145 Df the 2DII A£t and in carrying Dur rny e¥arninatlon, I have followed the applicable Oirectlons given by the Charity Comrn1551on under settion 14515llbl of the Acr. Independgnt Examlner'g Statement liave completed my examiiialion. l iDiifirm that no fflaterial matters have corne to rny atieiiiioii in coniie£tioi) Ivith the examination giving me cause to belierfe that in any material respett.. l. aceounting records were not kept in respett of the Charity as required by section 130 of the Act. or 2. the account5 do not accord with those records. or 3. the accounts do not cDmply Wlih the applicable requlrements conceming the fom) ano contents of accounts set out In the Charities (Accounrs and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which 15 not a matter con>dored as part of an independent exarnination. I have no concerns and nave come across no other matters In connettion with the examination to wnich attenuon should be drawn in this rep¢rt in order to enable a proper understanding ofthe accounts to be reached. Mr M J Cridland B.A. (Honsl F.C.A Date 24LI { 65 East Street Bridport Dorset DT6 3LB Page 5
Dorchester Baptist Church statement of Financial Activities For The Year Ended 30 September 2025 2L125 2024 Unrestrlcted Restrictqd funds fund5 Total lunds Total tunds Note5 INCOME AND ENDOWMENT5 FRQM: Donations and legacies InvestnEnts 150,706 3,042 95,IL9 245 150,951 3.042 95.119 164,574 4,042 85,473 Other 248,867 245 249.112 254,089 EXPENDITURE QII.. Church (318,6141 12451 1318.8591 1295,6571 NET expENDITURE 169,7471 169.7471 141,5681 NEf MQVEMENT IN FUNDS RECONCILIATIOP4 OF FUNDS: 169,7471 169,7471 141,5681 rotal funds brought forward 1,261,444 1,261,444 1,303,012 TOYAL FUNDS CARIUED FORWARD 18 1,191.697 1,191,697 1,261,444 The notes trn pages 9 to 16 form part of these financial Statements. Pa9e 6
Dorchester Bapt5st Church Comparative Statement of Financial Activities For The Year Ended 30 September 2025 2024 Unrestrlcted Restricted funds funds Tot•1 fund$ Not•s INCOME AND ENDOWMENTS FROM: Donation5 and legacies Inwesrrnents 163.940 4.042 85.473 634 164,574 4,042 85.473 Other 253.455 634 254,089 tXPENDITURE 014- Chantable activities.. Church 1295.0231 16341 1295,6571 NeT EXPENDITURE 141.5681 141,5681 NET MOVEMENT IN FUNDS 141,5681 141,5681 RECONCILIATION OF FUNDS: Total funds broughf forward 1,303,012 1,303,012 TOTAL FUNDS CARRIED FORWARD 18 1,261.444 1,261,444 The notes on pages 9 to 16 form part of these financSal statements. Page 7
Dorchester Baptist Church statement of Financial Position As At 30 September 2025 2015 2024 Vnrnstrlcted Restricted lunds funds Total fund5 Total funds 14otes FIXED ASSETS Tangib* Assets 13 1.060,292 1,060,292 1,086,409 1.060,292 1,060,292 1,086,409 CURRENT ASSETS ebtors 14 20,127 120.828 20,127 12D,828 26,954 157,716 Cash at bank and in hand 140,955 140,955 184,670 CredItr$. Arnounts Falllng Du• Wlthln On• Yr 15 19,5501 19,5501 19,6351 NET CURRENT AsseTS (LIABILITItsi 131,405 131.405 175,035 TOTAL ASSET5 LE55 CURRENT LIABILITIES 1.191,697 1,191,697 1,261,444 NEf ASSETS 1,191,697 1,191,697 1,261,444 FUND5 OFThE CHARITY Unrestricted Fund5 1,191,697 1,261.444 TOTAL FUNDS 18 1,191,697 1,261,444 Dn behalf of the board Mr Julian &iardman Trustee The notes on pages 9 to 16 part of these financial ststements. Page 8
Dorche5ter Baptist Church Notes to the Financial Statements For The Year Ended 30 SeptembeT 2025 l. Ggn•r•l Informatlon Dorchester 8apt15t Church is an unincorporated chanty giStered Vlith the Charity Cornmission, registered charity nurnber 1169770. The principal addre55 Is The Church orrke, Dorchester Bèpknst Church. Bridport Road. Dorthester, DTI IRR. 2. Accountlllg policies 2.1. Basis of Preparati4)n of Flnanclal 5tat•ments The financial statements have been prepared in accordance vlith the Charitie$ SORP IFRS 1021 'Accounting and Reporting b¥ Charitie5.' Staternent of Recommended Prattice applicable to chadties prepènng their accounts In attordance with the Financial Reporting Standard applicable in the UK and RepuNic of Ireland IFRS 1021 (effedive I J?nu8ry 20191" Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UX and Republic of Ireland" and the Charitie5 Act 2011. The charity Is a Public Benefit Entlty as defined by FRS 102. 2.2. Golng ¢gnrorn Dlsclosur• The trustees have not identlfied any rnaterlal uncertaintles relared ro events or condltbns that may cast significant doubt about the charity's ability to continue as a going concem. 2.3. Fund Accountlng Unrestricted fund5 can be used In iccordance with the charitable objectives at the discretion of the trustees. Designated funds comprise unrestntted fund5 that have been Set aside by the trustees for a specific purpose. RostrKted funds are to be used for specifK purposes as laid down by the donor. Further explanatlDn of the nature an¢ purtxjse of each fund Is Included In the notes to the financial statemenis. 2.4. IncornSng Resources Income and endowmenrs Voluntary Income Including donation5, gift5, legacie5 and grant5 fhat provlde core funding or are of a general natu is recogni5ed when the charity has enriuement LO the Income, It Is probable Ihat rhe Income will be received and the amount can be mÈèsured with sufficient reliabilty. Donations and legacies Donation$ and legacies are recognise(J on a receivable basls when receipt 15 prebable and the amount can be reliably rneasured. Grants recÈiv3b1e Granrs are recognised when the tharity has an Èniitlement tts the funds and any conditions linked to the grants have been met. Where pertomance condidons are attached to the grènt and are yet to be met, the inc(xne is recognised as a liability and included on the balance sheet as deferred Income to be released. 2.5. Résources expended All expenditure Is recognised once there is a legal or construttive (ligatIOn to Y)at expenditu, it is probable settlement is oquired and the amount tèn be measured reliably. All iosts a allocated to the applicable expenditure heading thai aggregate simllar costs to that cate90ry. Where costs cannot be directly attributed to particular heading5 they h8¥È bèèfi Èllocated on a ba51s consisreni with the use of resources, with central staff costs allocated on the S1& of fime spent. and deptIatrt char9es allocated on the portion of the asset'5 use. Other 5UQg0rt COSt5 are allocated based on the spre30 of staff costs. Charitable attivities Charitable expenditure compnses those costs incurred by the charity In the delivery of its actiV5ties afid Services for it5 beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an Indirett nature nece55ary to supporr them. Support C95ts Support Costs intlude central functions and have been albcated to activitv cost categorie5 on a basis consistent wlth tt)È use of re50urce5, for example, allocatinq property Costs by floor areas, or per caplta, stsff costs by the time spent other costs by their usage. Governance co5t5 ..CQNTINUED Page 9
Dorch¢$ter Baptist Church Notes to the Flnancial Statements (continued) For The Year Ended 30 September 2025 2.5, Resources Expended - contlnued These Include the cost5 attributable to the charity's cofflpliantÈ with constitubonal and statutory requiwents, includin9 audit, strategic management and trustees meetings and relmbursed expenses. 2.6. Tanyible Wixed Assets and Depreciati• Tanglble fixed assets are measured at cost less accurnulated depreciatlan and any accumulated impaiment10sses. DePrlatIon ps provided at rates calculated tQ syrite off the cost of the fixed assets, le55 their estimated re5Ual value, over their experted usefful lives on ihe following bases.. Freehold Fixtures & Fittings 2% straight line 15% duCing balanty 3 year5 StraE line 2.7. Cash and C•$h E4ulvaltnt Cash and cash eouivalents are bas finandal assets and Include cash In hond and (Jeposits held at call with banks, other short-term highly liquid inve5trnentS that Fnature in no tnore than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value. and bank overdrafts. 2.8. Tax•tlgn The charity is exempt from rax as all its income is thadtable and applSed for charitable wrposes. 2.9. Penslons The chèdty operates two defined pen510TF contnbution 5cheme5. Contrlbutions are chèryed to the Statement of Financial Activities as they become paYae In accordance with the rule5 of tIE scheffle5. 3. Incom• from Donlon$ and L•9ad•s 2025 Unrestrlcted Restrlct•d Total funds funds ful$ Gift aid 22,097 22,097 other. Appeals and donations Don8tions and orredngs Other cau5e5 128,609 128.609 245 245 150,706 245 150,951 2024 Ilnrestrlctd R•strlet•d Total GIPC aid Oiher.. Appeals and aonations Oonations and offeriTr4s Other causes 22,133 22,133 1,334 139.558 915 1,334 139,558 L,549 634 163,940 634 164,574 4. Invetment Income Page io
Dorchester Baptlst Church Notes to the Financial Statements (continued) For The Year Ended 30 September 2025 2025 2024 Unrestrlrted Uniwtrlrt•d funds fund$ Bank interest receivable 3,042 4,042 5. Other Income 2025 2024 Unrestrlrted Unrestrlcted funds funds Dorford Centre Limited Youth club funds and other receipts 95,029 90 85,3?3 loo 95,119 85,473 S. P4et Xncornel{Expendlturel The net experlture is Sta after rhargingllcreditingl.. 2025 2024 Depreciation of tangible fixed assets - owned Gain/Loss on disposal of tangible fixed a55et5 42.154 475 4D,866 147 7. Ahalysis of ExpendlturÈ 2025 Aetl¥ltles und•rtak•n Support Irertlv cost$ 15ee note 81 15ee note 91 Totsl Church 314.571 4,288 318,859 2024 ActSvStles und•rtake Support directly osts (see note 81 (see note 91 chUh 291,489 4,168 295,657 Page 11
Dorchester Baptist Church Notes to the Financial Statements (continued) For The Year Ended 30 September 2025 8. Dlre£t C05tS 2025 Church Fundrai51n9 artivitye5.' Youth work 1,728 65,384 33,206 4,707 79,185 Mission Service expenses Church upkeep General adrninistrntion.. Managemenl fees Depreciation.. Dep(latI Loss on disposal of tangible fixed assets 87,732 42,154 475 314,571 2024 Church Fundraising artlviues= Youth wo 1,836 62,225 33.696 6,133 61,703 Ministry Mission Service expense5 Church upkeep General administration.. Man8gernent fees Depreciation.. DepEciatio Loss on disposal of tangible fixed assets 84,883 40,866 147 291,489 9. Support ¢wt¥ 2025 Church Governantr costs= Jndependent examiner'5 fees 4.288 Page 12
Oorchester Baptist Church Notes to the Financial Ststements (continued) For The Year Ended 30 September 2025 2074 Chur¢h Governance c05tS'. Independent examinerfs fees 4. 168 IQ. Independent Examlner'$ Remuneration ZOZ5 2024 Independent e¥omination of the financial statements 4,288 4, 168 11. Staff Costs Staff costs trrtre as follows.. Gross wages 5alarie5 of £L53,20812024- ÉL46,0571 rnade up as foiiows.. 5Ènior Pastor £44,803 12024 - 142,6421 Bookings staFf L66,96012024 - L53,0551 Caretaking Stsff £22,922 12024 - £2L,0301 Administration staff É2,192 12024 - É14,9091 otnrAI f£ 1 ?? {?n?d . ca 074) EmplDyers National Inyjranie E4,166 12024 - £3.4121 Employers pension contributions [7,04312024 - E6.0341 No employees received employee benefits lexciudin9 employer pension costs) for the reporting period of more than £60.00D. 12. A¥erag• Number of Employees Averdge nutnber of employees dunng the year was.. 1312024.. LLI 13. Tan9ible Assets Land Prope Freehold Flxtureg Flttlngs Tot•1 Cost As at i Ortober 2024 Addititsns Disposals 1.277,718 66,783 16.512 11.4431 1,344.501 L6,512 11,4431 As at 30 September 2025 1,2T/,718 81.852 1,359.570 DeprecSaiion As at l October 2024 Previded dunng period DIsp05als 230,625 33,750 27.467 8,404 19681 258,092 42,154 19681 As at 30 Septernber 2025 264,375 34,903 299,278 Net Book Value As at 30 Septernber 2025 1,013,343 46,949 1.060,292 As at l October 2024 1,047,093 39.316 1.086,409 Page L3
Dorch¢$ter B•ptist Church Notes to the Financial Statements (continued) For The Year Ended 30 September 2025 14. Debtors 2025 2024 ue wlthln one year Prepayments and accrued income Dve frorn group undertaking5 Other debtors gift aid 8,058 4,755 7,314 7,996 14,232 4.726 20,127 26,954 15. Creditors: Amounts Falling Due Wlthln One Year 2025 2024 Other creditor5 Thxation and social security A(crua15 and deferred Incorng 2,697 1,662 5,191 1,546 L,249 6,840 9,550 9,635 16. Flnancial Instrurnents The choi it¥ Lhe folluT¥iil9 finen1 51)>kn tsn)ent>. 2025 2024 FlnantLryl asset5 Financial assets that are debt In5trurnents measured at amortised cost l32,897 176.674 Flnanclal IEabllltles Financiil liabilities measured at amorti5ed c05t 9.550 9.635 17. Penslon Cofflmitments The charity operates defined contribution pension schernes for eligible employee5. These comprise membership Df the NEST pension scherne and the Baptist Union pension scheme. ThÈ assets of the schemes are held separately from those of the charity In independently adminlsrered funds. During the year Ihe charge ro the statement of fin8ndal artivities In reSpt of defhed cmtribution schemes was £7.043 12024 - £6,034). At the statement of financial position date total contributlons of £nil 12024 £275 DRI VIe due and are included in creditors. 18. Movemeni In Fund5 Asatl October 1024 As4t30 Septefnber Z025 Incom• Èxp•nditur• Unre5trlrt•d tunds Gener31'. General unre5tritted fund 1,205,622 246,998 1313,5111 I.I39,J09 ..COhlTINLJED Page 14
Dorchester Baptist Church Notes to the Financial Statements (continued) For The Year Ended 30 September 2025 Desig[ted= Youth Legacv 55.822 1,869 15,1031 52,588 L.261.444 248.867 {318.6L4) 1,191,697 Rejtrirted fynd$ General restrlcteo fund 245 12451 Totjl fynds L,261.H4 249, L12 1318,8591 1,191,697 Asati October Asat30 September 2023 In¢ome Expendlture 2024 Unrestrlct*d fund$ General.. General unrestricted tund 1,249.595 251,050 1295,0231 1.205,622 Designated.. Youth Leyacy 53.417 2,405 55,822 Total ¥nr•strl¢ted lund• 1.303.012 253,455 1295,0231 1,261,444 Restrlrted funds General rtstritted fund 634 16341 Total funds 1.303,012 254,089 1295,6571 1,261,444 Reclasslflcatlon of funds Durinq the preporation of these financial staternents. the trustees reviewed the classification of the Legacy Fund reca¥ed in 2018. Following thi5 review, It was deterrnined that the legacy was received without any donor-Imp05ed restrictions and had therefore previovsly been Ircorrectly classified as è restricted fund, The fund ha5 been reclasslfled as an unrestritted fund. The rrustees subsoouently deslgnèted the ffund for youth work purposes, and accordirwJly it is presÈntÈd as a dÈsignated fund within unrestnEted funds. CamparativÈ figurès have been restated to reflert the correthon of the prT penod ela$sification. This redassifitation has no Impact on the charity's totsl funds or assets. 19. Tr•nsartions with Trnstae$ The followiTrg trustees haye been p4id remuneration or have receSved other benefits from the charfty or related entity.. Rev'd Jatnes East RetnunÈration'. £44.80312024 - 142,6421 Employers National Insurantr Contribution.. E2,134 12024 - £1,645) Einpluyers Pe1151uiI CantribuLions.' E5,882 12024 - E4.9071 No trustee expenses have bÈÈn incurred. Page 15
Dorchester Baptigt Church Note5 to the Financial Ststements (continued) For The Year Ended 30 September 2025 20. Related Porty Disclo$ur•s There hÈ¥e been no relètèd party transattions in the reporting period that require dCloSUre, except for th059 discl¢sèJ In the Transacrion5 Wlth Tru*ees note. Paoe 16