Charlty reglstratlon number 1171397 {England and Wales)
STREET BAPTIST CHURCH
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

STREET BAPTIST CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Trustses
P Bryer
C Ford
Rev T Styles
M Dukes
Charlty number
1171397
Indgpendent examlner
ART Ac￿￿ntrnts Limited
Ground Floor
11 Manvers Street
Bath
BA1 1JQ

STREET BAPTIST CHURCH
CONTENTS
Page
Trustees, report
Independent examinerfs report
Slalemenl of finanaal activities
Balance sheet
Notes to the finanaal statements
6-17

STREET BAPTIST CHURCH
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2026
The trustees present their annual report and financial statem8nt$ for the year ended 31 Marth 2026.
The financial stalemenl¥ have b89n prepared in a¢¢ordanee with the ac¢rAJnting policias set out in note 1 to the
financial statements and comply wlh the Charty's goveming document. the Charities Act 2011, FRS 102 'The
Financial Reporting Standard applicable in the UK and Republic of I￿land. and the Charities SORP "Awunting
and Reporting by Charities-. Statement of Recommended Practice applicable to charib.es preparing their accounts
in accordance with the Finanual Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021"
Objectlves and actlvltles
The objectives of the Church ore..
The advancement of the Christian Faith in accordance with the Basis of Faith, primarity but not
exclusively wthin Street and the surrounding neighbovrh¢>)d- and
Such other charitable purposes as shall. in the opinion of the Members of the Church in General
Meeting, futher the work of the Church.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what actyvilies the
charity should undertake.
The Church undertakes a fijll programme of meetings and acliwties to spiritualty strenglhen those who attend
regularly and to reach people in the area %wth the Gospel. As well as Sunday Services. we hold Prayer Meeting$
and Growth Groups. The community work of the Church o)nlinues wth Door-ttrDoor Evangelism, Toddlers,
Children and Youth work, Take-Away-Church ￿AC) and we work with local schools in the area. It is very
encouraging to involve so many people of all ages in our Ministy-
Achlovoments and perfom)ance
Although the Church does not measure the success of rts K*ogrammes n numbers. we continue to welcome new
members and there is a great deal to be thankful for.
The Church's vision ￿MaInS to increase its ath"viiies and role wrthin the community and Y￿ look fornard lo this
work developing over the next year.
Financlal revlew
11 is the policy of the charity that unrestricted fvnds which have not been designated for a specific use should be
maintained al a level equivalent to a minimum of three month's eXper￿lture. The trustees considers that reserves
at this l&v&l will ensure that, in the event of a significant drop in funding. they wll be able lo continue the charity's
current activfties while consideration is given lo ways in which additional funds may be raised. This level of
reserves has been maintaine(I IhroughoLrt the year.
Restrict￿ funds of £1,553,05612025- £1.564.2661 were held at Ihe year end. The majority of this is in relation to
dOna￿On$ for the new buildin9.
The trustees have assessed the major risks to which the tharity is exposed. and are satisfied that systems are in
place to mitigate exposure lo the major risks.

STREET BAPTIST CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2026
8tructur8. governan¢e and Manag￿
The th8rtty Is a Charitable In(x)rporatthY Organisation. There are ￿Jr￿nttY f￿Jr trustees aprK>inted in line wth the
Consts"lulion. These wll comprise PastOT{sl. Churd) Administrator. Church Tr¢awrer and others select&J by the
Elders and Dèacons.
The tnJ$tees who garyed duiir4J the yearand up iv the date of sign8bJre oflhe finatK#d statements ware:
P Bryar
C Ford
Rev T s￿es
M Dukes
Nffie of the trustees has any benellclal inl8r8$1 in the company. of the trustees arè n￿MberS ofthe (x)mpany
and guarantee to ￿jntribUte £1 in the event of a windirrfJ up.
The trustetss m881 at leasl on a quarterfy basLs and ￿11 thscJJss the fin8naal Fwtbon ofthe Churth and reports
on Heatth & Safety. S8feguarding. Data ProteclK*n together wrth any Duty of CaT8 issues or Serious Incidents.
The trustees, report was approved by the Board of Tntste8S.
C Ford
TnJst8e
Dated: 4 .06.. S2

STREET BAPTIST CHURCH
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF STREET BAPTIST CHURCH
I report to the trustees on my examination of the finanaal statements of Street Baptist Church (the charity) for the
year ended 31 March 2026.
Responsibllltl•s and ba$ls of report
As the Iruslees of the charity you are ￿SPOnSible for the preparation of the finanual statements in accordancg with
the requirements of the Charities Act 2011.
I rep¢rt in respect of my examination of the chanty's finanryal statements carried out Ltnder section 145 of the
Char￿.eS Act 2011. In carying out my examination I have followe(I the Directions given by the Charity Commission
under section 145{5llbl of the Charities Acl 2011.
Indgpendent examlnerfs sl•tement
Your attention is drawn to the fact that the charity has prepared the finanoal statements in accordance with the
relevant version of the Slalemenl of Recommended practi￿ applicable to charities Preparing their financial
statements in accord8nce vAth the Financial Reporbng Standard appli¢able in the UK and Republic of Ireland IFRS
1021 in preference lo the Accounth"ng and Repo￿.ng by Chanties.. Statement of Recommended Practice 155ued on I
April 2005 which is Teferred to in the extant regulats.ons bul has now been withdrawn. I Understand that this has
been done in order for the finanoal statements lo prowde a and fair view in accordance with UK Generally
Accepted Accounting Practice.
I have completed my examination. I confimi that no matters have come to my attention in oJnnection with Ihe
examination giving me cause to believe that in any material respect-.
accounting records were not kept in respect of the charity as required by sethon 130 of the Charities Act 2011.
the fin8n¢ial statements do not a¢¢ord with those re¢ords-, or
the finanaal statements do comply with the applicable requirements ￿n¢eming the fonn and Content of
financial statements set out in the Charrties (Accounts and Reports) Regulations 2008 other than any
requirement that the financial statements give a tnJe and fair view. not a matter ￿nsIdered as part of
an independent examination.
I have rK) concems and have come acros5 no other matters in conneciion wth the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements lo be reached.
Mr P J Barton FCCA
ART Accountants Limlted
Ground Floor
11 ManveTS Street
Bath
BA1 1JQ
Date..

STREET BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITUREACGOUNn
FOR THE YEAR ENDED 31 MARCH 2026
Unrnstrlcted Restricted
funds
funds
2026
2026
Totsl Vnrn$trlct•d Restrlcted
funds
fund$
2025
2025
Totsl
2026
2026
Notes
Income from:
Donations and legacies
Investments
173.537
798
9.158
547
182,695
1.34S
157.764
1,009
4,805
800
162,569
1,809
Total Income
174,335
9.705
184.040
1S8,773
5,605
164.378
Expendlturn on:
Charitsble adivilie$
Other expenditure
139.592
21,676
20.915
160,507
21.676
127.289
23,501
6,465
133.754
23,501
Total expendlture
161.268
20.915
182,183
150,790
6.465
1 $7,255
Net In¢omellexpendlturel and
movement In funds
13,C67
111.2101
1.857
7.983
18601
7.123
Reconclllatlon of fundy:
Fund balances at 1 April 2025
888,324 1,564.266 2.452.590
880,341
1,565,126 2.445.467
Fund balance5 at 31 Mar¢h
2026
901,391
1.553.056 2.454,447
888.324 1,564,266 2.452.590
The Statement of financAal actIV￿e$ indudes all gains and losses recognised in the year. Al income and expenditure
derive from continuing activiiies.

STREET BAPTIST CHURCH
BALANCE SHEET
AS A T 31 MARCH 2026
2026
2025
FIX￿ assets
Tangibl& assets
Current assets
D8btor5
Cash at bank and in hand
10
3.082.LlXJ
3.082,000
11
8,322
.055
7.734
99,840
88.3TI
Cr•dltor¥: amounts falllng due T*lthln
one y•ar
107,574
13
119.313)
116.8601
Net ￿ffent a￿ts
69,064
90.714
Total assots 1088 curr•nt Il•blllll
3.151.064
3,172,714
Cr•ditors: amounts falling du• aft
more than ang year
14
1698.6171
{720.1241
Nét ••s•ts
2,454.447
2,452,590
Capltal and Incom• funds
BuildsrvJ ￿pital fund
Other restrl¢ted fvnds
1.521,S83
31.473
1,521.583
42.683
16
1.553.056
1.564.266
Dèsignated lunds..
Missionary
Support
14,900
2.024
9.690
TT,284
814.417
Gerwal unrestricted fijnds
Revaluation rnserve
17.584
56.323
814,417
901.391
888,324
2.454.447
2.452.590
Th8 finan￿￿ statements were approbBJ by theTnth on .........................
P Bryèr
Tru¥tee
cF￿d
Trust•e

STREET BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
A¢¢ountlng pollcles
Charfty Inforniatlon
street Baptist Church is a Charitable IrKortxJrated Organisation.
1.1 Basls of preparatlon
The financial ststements have been prepared in accordance with the charivs goveming document. the
Charffies Act 2011, FRS 102 'The Finanual Repo￿n9 Slandard applicable in the UK and Republic of Ireland"
8n¢J the Charities SORP -Accounting and Reporting by Chanties.. Ststement of Recommended Practice
applicable to tharilies preparing their accounts in accordanee with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102}-. The chanty is a Public Benefit Entity as thfined by
FRS 102.
The chanty has taken advantsge of the provisbons in the SORP for charities not to prepare a slalanenl of
Cash flows.
The finanryal statements have departed from the Charityes (Accounts and Rewrts} Regulalions 2008 only to
the extent required lo provide a true and lair view. This departure has invotved following the Slalemenl of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations bul which has since been withdrawn.
The finanaal statements aro prepared in sterfing, which is the funcbonal currency of the charity. Monetary
amount5 in these financial stataments are rounded to the nearest £.
The financial stslements have been prepared under the historical cost convention. Imodthed lo include the
revaluation of freehold properties and to include investment propefbes and certain finanaal instrLments al fair
valLbel. The pnncipal accounting policies adopted are set out below.
1.2 Golng concern
Al the time of approving the finanual statements. the trustees have a rea50n8ble expectation that the charity
has adequate resources to continue in operational existence for the foreseeable lulure. Thus the tr￿lee$
continue to adopt the going concem basis of accounting in preparing the financial ststements.
1.3 Charftable funds
Unrestricted funds are available use at the discretion of the trustees in fijrtherance of their charitable
objectives.
Restricted lunds are subiecl lo Sp￿IfiC conditions by donors or grantors ès to how they may be used. The
purposes and uses of the restricted fur￿5 are sel oul in the notes to the financial statements.
End¢)wment funds are subied to spettfic COr￿rtIonS by donors that the capital must be maintained by the
charity.
1.4 Income
Income is lecognised when the charity is ￿allY entiued to il after any perfomian¢e ￿nditionS have been met,
the amounts can be measured reliably, and it is probable thal inwne will be received.
Cash donations are recognised ¢)n receipt. Olher donations are recognised once the charity has been notified
of the donation, unless perfomance condibons require deferral of the amount. Income lax recoverable in
relation to donations received under GrfiAd or deeds of covenant is recognised at the time of the donatson.
Legacies are recognised on receipt or othe￿ise if the chanty has been notified of an impending distribution,
the amount is known. and receipt is expected. If the amount is not known. the legacy is treated as a
contingent a55el.

STREET BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Accountlng pollcles
IContlnu8dl
1.6 Expgndlturn
Liabil(ties are recognisèd as soon as thwé is a legal or constructive obligation eommitting the tharity to pay
out resources.
1.6 Tanglble flxed assets
Tangible fixed assets are In￿allY measured at cost and subsequentty measured at cost or valuation, net ol
depreciation and any impaiment losses.
Depreciation is recognised so as to ￿lte off the cost or valuation of asset5 less their residual values over their
usefijl INes on the tollowng bases."
Freehold land and buildings
Not depreciated
The gain or Ioss arising on the disposal of an asset is delemined as the difference befvleen Ihe sale procee(Js
and the carying value of the asset. and is recognised in the statement of finanaal ath"vities.
1.7 Impalmient of flxed assets
At each reporting end date, the charity reviews the ca￿￿ng amounts of its tangible assets lo deterniine
whether the￿ is any indication that those a55ets have suffered an impairnient loss. If any sueh indution
exists, the recoverable amount of the asset is esbmaled in order to determine the extent of the impaim)ent
loss lif any).
1.8 Cash and cash equivalents
Cash and cash equivalents indud8 cash in hand, depogts held at call banks. other short-lem liquid
investments wth original maturlties of thr99 months or less, and bank overdrafts. Bank ovardrafts are shown
ilhin borrowings in current liabhlities.
1.9 Flnanclal Instruments
The charity has elecled lo appty the provisions of Section 11 '8asic Financial Instruments, and Section 12
'Olher Finanual Instruments Issues, of FRS 102 to all of its financial inslruments.
Financial instruments are re¢ognised in the thariV$ balance sheet vthen the tharity becomes party lo thg
contractual provigons of the instrument.
Financial assets and liabilities are offset. the nel amounts presented in the financial stalemenls, when
there is a legally enforceable right to sel off the recognised amount5 and there is an intention to settle on a nel
basis or to realise the asset and settle the liability simultaneously.
Basic flnanclal assets
Basic financial assets, which include debtors and cash and bank balances. aro initially measured at
transacts.on pri￿ including transaction costs and are subsequentty carried at amort15ed cost using the effective
interest method unless the arrangement constrt¥Jles a finanung transaction, where the transaction is
measured at the present valve of the bjture receipts discounted at a market rate of interest. Finanaal assets
dassified as r￿l¥able wtthin one year are not amortised.

STREET BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Accountlng pollcles
IContinu•d)
Baslc flnan¢lal Ilabllltles
Basic finanaal liabilities, induding ereditors and bank loans are inib.alty reeognised at transadion price unless
the arrangement constitutes a financing transaction. where the debt instrument is measured al the present
value of the fvtUTe payments discounted al a market rate of interest. Finanaal liabilities classified as payable
thin one year are not amortised.
Debt instruments are subsequenuy wied at amortised c05t. Using the effectNe interest ratè method.
Trade creditors are obligations lo pay for gwJ$ or servicas that have b88n acquired in the ordin¥y course of
operations from suppliers. Amounts payable are dassified as currenl liabilitie5 if payrnent 15 due wthin one
year or less. If not. they are presented as non-cufrenl liabiliti.es. Trade creditors are recognised inib.ally at
transact(on prfce and subsequenuy measured al amortised cost using the effective interest method.
Dern¢ognition of flnanclal Ilabllltles
Financial liabilities are derecognised when the chartys contractual obligats.ons expire or a￿ discharged or
cancelled.
1.10 Employee benefrts
The cost of any unused holiday entitlement Is recogni¥ed in the period in which the employee's seNices are
received.
Tembnallon benefits are recognised immedialety as an expense %then the charity is demonstrably committgd
lo lerniinale the employment of an employee or to provide tennination benefits.
1.11 Rellrgment ben?flts
Payments lo defined c£Jnlribution retirement benefft s¢thme$ a￿ Charged as an expense 8$ thèy fall dua.
Crltlcal accountlng estimates and Judgements
In the applicatson of the charity's accounting policies, the trustees are required to make judgernents, estimates
and assumptions about the carrying amount of assets ar￿ liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
afe wnsidered to be relevanL Actual results may drffer from these estimates.
The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in Ithich the estimate is revised where the revision affeet$ crtly that
period, or in the period of the revision and frJiure pèriods vthere the revision affects both current and future
periods.

STREET BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Donatlons and legaclgs
Unrestrlcted Restricted
lunds
funds
general
2026
Tolal Unrestricled
funds
general
2025
Restricted
ftjnds
Total
2026
2026
2025
2025
Donations and gifts
173,537
9.158
182.695
157.764
4,805
162,569
Donatlons and glfts
Offerings
Gift Aid Refund
Other Gifts
Camp
134,991
30,275
8,271
5.000
1.389
139.991
31,664
8.271
2.769
119.744
26,821
11.199
119,744
26,821
11,199
4.805
2.769
4,805
173,537
9.158
182.695
157.764
4,805
162,569
Incomo from Investments
Unrestricted Restrlcted
funds
fvnds
2026
2026
Total Unrestrfcted Restrlcted
nds
funds
2025
2025
Total
2026
2026
Interest receivable
547
1.345
1.009
800
1,809

STREET BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Charltable actlvltles
2026
2025
Staff costs- Ministy
Ministy Propety Costs
Restricted fund expendtbjre
Speakers and Gifts
Electric and Gas
Insurance
63,191
8,621
20,915
1,232
8.553
2.093
34,051
8.739
6,465
297
9.308
2,251
r ij
Maintenance
IT and AV Costs
Office Costs
Cleaning and lQtchen
Subscripb'ons and Licences
Other Expenses
Children and youth
Ouireach
Support Fund
4,218
1,631
8,261
2.428
1,677
2,779
5,430
4,968
2.913
4,862
4,200
2,511
5,416
5,560
7.465
660
132,732
98,429
Missionary
sha￿ of govemance costs (see note 6)
26.785
990
34.335
990
160.507
133.754
Analy$ls by fund
Unrestricted funds- general
Restricted fvnds
139,592
20,915
127,289
6,465
160,507
133.754
Support costs allocatgd to actlvltles
2026
2025
Govem8nce cost$
990
990
Analysèd between..
Charitable activities
990
990
10-

STREET BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Trustses
Rev T Styles. was a Injstee for the year and received aggregated remuneration during this time of £31,960
12025 - £30,838) for sem￿5 as a Pastor to the Church. Propety costs associated wlh this employment of
£8,62112025- £8,739) were also paid.
Employees
The average monthly numbw of employees during the yearwas:
2026
Number
2025
Number
Employment costs
2026
2025
Wages and Salaries
Soaal security costs
Other pension costs
59.443
320
3.428
30.829
419
2,803
63,191
34,051
There were no employees vthose annual remuneration was MO￿ than £60,000.
Other expendlture
Unrestrlcted Unrestrlcted
fund$
funds
2026
202S
Financing costs
21.676
23,501
11

STREET BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
10 Tanglble fixed a$$èts
Freehold laThl and bulldlngs
Cost or valuatlon
At 1 April 2025
3,082,000
At 31 March 2026
3,082,000
Carylng arnount
Al 31 March 2028
3,082,000
At 31 March 2025
3.082,000
Land and buildings a carrying amount of £2.285.000 were revaIL￿d 81 9 June 2020 ty Cooper and
Tanner, independent valvers not connected wrth the tharity on the basis of market value. The valuation
confoms lo Intemalional Valuation Starthrds and was based on recent market 1ransath.ons on arm's knglh
lernis for similar properties.
Sincè this valuation a Manse propety was purchased in June 2023 for £797,0110
Al 31 March 2026, had the revalued a55els been carried at historic cost less accumulated depreciation and
accumulated impairment losses, their carrying amount would have been appr0￿MatelY £2,267,583 12025
£2,267,583). The original cost of the church building in 1814 is unknown as is the new hall built in 1968169.
th the completbon of building works in late 2019 Ihe restricted expenditure for this has now been capitalised
under tangible fixed assets. A5 mentioned above the Trustees have now obtained a current valuation of the
propety in order to carry the freehold propety at market valuation. The church replaced FIEC as Holding
Trustee of the propety in FebnJary 2019.
11 Dgbtor¥
2026
202S
Amounts falllng due wlthln one year.
Other debtors
8.322
7.734
12-

STREET BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
12 Loans and ovardrafts
2026
2025
Bank loans
Other loans
373,179
336,333
390,746
340,000
709,512
730.746
Payable within one year
Payable after one year
12,895
696.617
10,622
720,124
Amount5 include(l above which fall due after five years:
Payable by instalmenls
641.615
673.339
The long-term bank loans are s￿Ured by fixed charges over the Manse.
13 Crgdltors: •mounts falllng due vAthln one year
2026
2025
Notss
Bank loans
Other borrowings
Ac£nJals and deferred income
12
9,228
3,667
6,418
6,955
3,667
8,238
19.313
16.860
14 Credltors: amounts falllng dug aftar more than one year
2026
2025
Notes
Bank loans
Other loans
12
363.951
332,666
383,791
336.333
696.617
720,124
15 R•tlrem*nt beneflt schemes
2026
2025
Dgflngd contrlbutlon schernes
Charge to profft or loss in respecl of defined conlribution sthemes
3.428
2.803
13-

x 41
511
(J m rj

STREET BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
17 Analysls of nel assets between funds
Unrestricted
funds
2026
Restrlctgd
funds
2026
Totsl
2026
At 31 March 2026:
Tangible assets
Current assetsllliabilibesl
Long lemi liabilities
1.560.417
37,591
1696.6171
1,521,583
31,473
3.082,000
69.064
1696.617}
901.391
1.553,056
2,454,447
Unr8Strlcted
fvnd$
2025
Restrlcted
funds
2025
Total
2025
At 31 March 2025:
Tangible assets
Current a5selsllliabll￿e￿I
Long tern) liabilities
1,560,417
48,031
1720.124)
1,521,583
42.683
3,082,000
90,714
1720,1241
888.324
1.564,266
2,452,590
15-

%x

STREET BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
19 Related party transactlons
There were no disdosatye related party transacbons durtng the year.
17-