CHARITY REGISTRATION NUMBER: 1171500
Community Baptist Church, Sutton
Report to the Trustees and Financial Statements
For the year ended
31 December 2024

Community Baptist Church, Sutton
Financial Statements
Year ended 31 December 2024
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

Community Baptist Church, Sutton
Trustees. Annual Report
Year ended 31 December 2024
The trustees present their report and the unaudited financial ststements of the charity for the year
ended 31 December 2024.
Reference and administrative details
Registered charity name
Community Baptist Church. Sutton
Charity registration number
1171500
Principal office
1 Kenny Drive
Carshalton
SM5 4PH
The trustees
K Napora (resigned 1 March 2024)
E Pera
H Clayton (appointed 1 March 2024
Rev R Strother
Independent examiner
Bhupindar Chowdhary FCA
Chowdhary & Co
Chartered Accountants
46 Syon Lane
Osterley
TWT 5NQ

Community Baptist Church, Sutton
Trustees. Annual Report(contiftu
Year ended 31 December 2024
Structure, governance and management
Governing document
The charity is govemed by its constitution adopted on 11 September 2016 as amended 29 January
2017.
Recruitment and appointment of new trustees
Trustees are elected from amongst the membership of the church, and are nominated by the
members. Nominees are interviewed and vetted by the pastor and existing trustees. Voting takes
place at the Annual General Meeting to elect trustees for the coming year. Relevant training is
provided by the existing trustees.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error. The
trustees consider that they have to consider credit risk and cash flow risk. Any use of financial
derivatives is governed by the charity's policies approved by the board of trustees, which provide
written principles on the use of financial derivatives to manage these risks. The charity does not use
derivative financial instruments for speculative purposes.
Credit risk
The charity's principal financial assets are bank balances. The amounts presented in the balance
sheet are net of allowables for doub￿1 receivables. The charity has no significant concentration of
credit risk, with exposure spread over a large number of counterparties and customers.
Objectives and activities
Objectives and aims
The advancement of the Christian religion for the benefit ofthe public in accordance wth the following..
To exalt Jesus Christ in all actions and manners so prescribed in his word-
To explain biblical trLrth in a practical manner so that we may encourage and be an example
to our community",
To encourage spiritual growth amongst our membership:
To establish family and moral values in order to promote a godly lifestyle.,
To expand the leaders that have a passion to reach out in a spiritual and practical manner.,
and
To expand the purpose of Jesus Christ in global outreach to our surrounding community and
entire worfd.
Specific activities undertaken in the fvrtherance of these objectives during the year are recorded in the
separate Trustees, Annual Report filed wrth the Charty Commission.
Public benefit
The Trustees confirm that they have complied wth the duty in Section 4 of the Charities Act 2011 to
have regard to the Charity Commission's general guidance on public benefit. All activities are
undertaken for the benefit of the public at large.
Grant making
The payment of grants to missionaries and Christian charities. in furtherance of the charity's
objectives, are voted and agreed upon by the trustees at regular meetings.

Community Baptist Church, Sutton
Trustees, Annual Report(continuerfl
Year ended 31 December 2024
Achi8vem8nts and perforniance
Review of the development, activities and achievements for the year
The trustees are happy with progress made in the year.
We have a number of regular activities that are designed to help us achieve the objects set out above.
These include..
Weekly church services open to the general public where we exalt Jesus Christ through
worship.. explain the Bible in a practical way., encourage people to have a positive impact in
the community., and encourage people to live by the moral values we find in the Bible.
Weekly Bible studies that are more infomial but still cary the main objective of explaining and
applying the Bible in a practical way.
Outreach to our local community. inviting people to our services and sharing biblical trLrth with
them.
Regular leadership development to foster a deeper understanding and application of biblical
teaching and encourage leaders to reach OLrt to others in their communities.
Involvement with other local churches, here and abroad, through prayer, financial support, and
occasional visits.
Below are some of the regular activities and achievements of Community Baptist Church Sutton in
2024..
Held outreach events on our local high street to meet and benefit people in our local
community.
Held regular church services. open to the public. where the Word of God is taught and
expounded.
Held weekly Bible studies for members and regular attenders to help them deepen their
knowledge of the Word of God.
Held monthly church prayer meetings where we pray for God's working in our local
community.
Held regular events for church members to engage in Christian fellowship.
Supported foreign missions and church planting partners.
Participated in one-on-one discipleship sessions to train new leaders in the church.
Supported our local food bank financialty to help those in need in our community.
Conducted Holiday Bible Club for children over summer holidays.
Held baptism services so that believers might follow Christ's command to be baptised.
Received new members into the church.
Held our annual carol Servi￿ as a Christmas communty outreach.
Visited one of our church planting partners in Europe.
Distributed 5.000 copies of the New Testament and Psalms in our local community.
Inveslment policy and performance
All assets are held in cash and in light of current interest rates the trustees are satisfied with the
returns that they receive given that investments are held in low-risk accounts.

Community Baptist Church, Sutton
Trustees. Annual Report(contiftu
Year ended 31 December 2024
Financial review
Reserves policy
The charity's reserves are represented by the cash at bank and in hand. Totsl reserves are £254,473
{2023'. £201 ,688) and this level of reserves is maintained to cover annual running costs, and to build
up a fund with the objective of purchasing premises in the future.
The trustees, annual report was approved on 29 October 2025 and signed on behalf of the board of
trustees by=
Rev R Strother
Trustee

Community Baptist Church, Sutton
Independent Examinerfs Report to the Trustees of Community Baptist Church,
Sutton
Year ended 31 December 2024
I report to the trustees on my examination of the financial statements of Community Baptist Church,
Sutton ('the charty'i for the year ended 31 December 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the charty's financial statements carried out under section 145
of the 2011 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
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect=
accounting records were not kept in respect of the charity as required by section 130 of the
Act., or
the financial statements do not accord with those records- or
the financial statements do not comply with the applicable requirements concerning the
form and content of accounts set out in the Chartiies (Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a 'true and fair, view vthich is not a
matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Bhupindar Chowdhary FCA
Independent Examiner
Chowdhary & Co
Chartered Accountants
46 Syon Lane
Isleworth
Middlesex
TWT 5NQ

Community Baptist Church, Sutton
Statement of Financial Activities
Year ended 31 December 2024
2024
Restricted
ftjnds Totsl funds Total funds
2023
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Investment income
76,058
3.050
6,872
82,930
3,050
46,836
1,282
Total income
79.108
6.872
85,980
48,118
Expenditure
Expenditure on raising funds..
Costs of raising donations and
legacies
Expenditure on charrtable activities
Total expenditure
99
27.444
99
33,096
85
29,681
5,652
27.543
5.652
33,195
29,766
Net income and net movement in funds
51,565
1,220
52,785
18,352
Reconciliation of funds
Total fvnds brought forward
Total funds carried forward
191,290
10,398
201,688
183,336
242,855
11,618
254,473
201,688
The statement of financial activities indudes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

Community Baptist Church, Sutton
Statement of Financial Position
31 December 2024
2024
2023
Note
Current assets
Cash at bank and in hand
254,473
201,688
Net current assets
254,473
201,688
Total assets less current liabilities
254,473
201,688
Funds of the charity
Restricted funds
Unrestricted funds
11,618
242,855
10,398
191,290
Total charity funds
254,473
201,688
These financial statements were approved by the board of trustees and authorised for issue on 29
October 2025, and are signed on behalf of the board by..
Rev R Strother
Trustee

Community Baptist Church, Sutton
Notes to the Financial Statements
Year ended 31 December 2024
General inforniation and accounting policies
Community Baptist Church, Sutton is govemed by the constitution dated 11 September 2016 and
amended 29 January 2017. The Registered Charity number of the Trust is 1171500 and its
registered address is 1 Kenny Drive, Carshalton, SM5 4PH. Accounts are presented in GBP
sterling.
The charity's objectives are the advancement of the Christian religion for the benefit of the public
in accordance wrth the following=
To exalt Jesus Christ in all actions and manners so prescribed in his word.,
To explain biblical truth in a practical manner so that we may encourage and be an
example to our community.,
To encourage spiritual growth amongst our membership.,
To establish family and moral values in order to promote a godly lifestyle-
To expand the leaders that have a passion to reach out in a spiritual and practical
manner., and
To expand the purpose of Jesus Christ in global outreach to our surrounding community
and entire world.
Basis of preparation of financial statements
The accounts (financial statements) have been prepared in accordance with the Ststement of
Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS102) and the Charits'es Act 2011 and UK Generally
Accepted practi￿ as it applies from 1 January 2021.
After reviewing the charity's finances, the trustees have a reasonable expectstion that the charity
has adequate resources to continue in operational existence for the foreseeable future. The trust
therefore continues to adopt the going concern basis in preparing its financial statements.
The charity constitutes a public benefft entty as defined by FRS 102.
Income recognition and debtors
All income is included in the Statement of Financial Activities when the charity is legally entitled to
the income and the amount can be quantified with reasonable accuracy.
Donations and legacies are recognised on a re￿1vable basis when receipt is probable and the
amount can be measured reliably.
Investment income is accounted for gross and when received.
Debtors are recognised at their monetary value.
Gifts in kind
Gifts in kind are recognised in different ways dependent on how they are used by the charity..
(i) Those donated for resale produ￿ income when they are sold. They are valued at the amount
actually realised.
(li) Those donated for onward transmission to beneficiaries are included in the Statement of
Financial Activities as incoming resources and resources expended when they are
distributed. They are valued at the amount the charity would have had to pay to acquire
them.
(iii)Those donated for use by the charity itself are included when receivable. They are valued at
the amount the charity would have had to pay to acquire them.

Community Baptist Church, Sutton
Notes to the Financial Statements {continued)
Year ended 31 December 2024
Expenditure recognition and liabilities
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Where costs cannot be directly attributed to particular
headings, they have been allocated to activities on a basis consistent with the use of resources.
Liabilities are recognised at their monetary value as soon as there is a legal or constructive obligation
committing the charity to pay out resources.
Grants payable are recognised as expenditure when the commitment is entered into. The Society has
specific guidelines to be followed by the Trustees when deciding on the payment of grants to
individuals and institutions.
Grants offered subject to conditions which have not been met at the yearend date are noted as a
commitment but not accrued as expenditure.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those
incurred in trading activities that raise funds.
Charitable activities
Charrtable 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.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, for example. allocating propety costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charity for UK corporation tax purposes. Accordingly, the
charity is potentially exempt from taxation in respect of income or capital gains received within
categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010oe Section 256 of the
Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied
exclusively to charitable purposes.
VAT incurred is not recoverable and is treated as a cosL
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-tem) highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees, discretion in
furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purpose at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specrfic purposes, the
use of which is restricted to that area or purpose. At present restricted funds are raised to support
missionary work, at the direction of the trustees.

Community Baptist Church, Sutton
Notes to the Financial Statements (continued)
Year ended 31 December 2024
Financial instruments
Recognition and measurement
All financial assets and liabilities are initially measured at a transacts'on price (including transaction
costs), except for those financial assets classified as at fair value through profit or loss, which are
initially measured at fair value (which is normally the transaction price excluding transaction costs),
unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing
transaction, the financial asset or liability is measured at the present value of the future payments
discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when. and only
when, there exists a legally enforceable right to set off the recognised amounts and the charity intends
either to setde on a net basis or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from
the financial asset expire or are setued, b) the charity transfers to another paty substantially all of the
risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some
but not all significant risks and rewards of oymership has transfe￿ed control of the asset to another
paty.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged,
cancelled or expires.
INCOME FROM DONATIONS AND LEGACIES
Unrestricted
nds
General
Restricted
Jnds
Total
2024
Total
2023
Donations and legacies..
Donations from individuals
Regular giving and capital donations
6,872
6,872
76,058
5, 648
41,188
76,058
76,058
6,872
82,930
46,836
EXPENDITURE ON RAISING FUNDS
Costs of generating donations and legacies
Unrestricted
nds
General
Restricted
costs
Total
2024
Total
2023
Other direct costs of generating voluntary income
99
99
85
10

Community Baptist Church, Sutton
Notes to the Financial Statements (coftlinu
Year ended 31 December 2024
EXPENDITURE ON CHARITABLE ACTNITIES
Unrestricted Restricted
nds
costs
General
Total
2024
Total
2023
Regular giving to missionaries
Other costs of charitsble activities
5,652
5,652
27,444
4,589
25.092
27.444
27.444
5,652
33,096
29,681
GOVERNANCE COSTS {included in charitable activity costs)
2024
2023
Independent examinerfs fee
480
480
TRUSTEES AND EMPLOYEES
The charity does not have any employees in the current year {2023.' none). During the year, the
church made a 'love offering. of £Nil (2023= £2,125) to Pastor Ryan Strother who is one of the
charity's trustees. Other than this payment, there were no other trustees, remuneration or other
benefits for the year ended 31 De￿mber 2024 nor for the year ended 31 December 2023.
Members of the church volunteer to help set up and break down the church setting at Se￿ices,
and volunteer to spread the message locally through meeting the public and distributing tracts on
a regular basis.
No employee eamed more than £60,000 per annum.
Trustees. expenses
During the year, the church paid £16,200 to Pastor Ryan Strother as a contribution towards his
home rent to cover the costs of the church office located in his home (2023.. £13,200). There
were no other trustees, expenses paid for the year ended 31 December 2024 nor for the year
ended 31 De￿mber 2023.
7. TAXATION
As recorded in Note 1 the church is a registered charity and is therefore exempt from tsxation on
its income.

Community Baptist Church, Sutton
Notes to the Financial Statements (conlinuedj
Year ended 31 December 2024
MOVEMENT IN FUNDS
Net
Movement
in funds
1Jan24
31 Dec 24
Restricted fvnds
Missionary
Unrestricted funds
10,398
1,220
11,618
General
Designated
173,267
18,023
51,565
224.832
18,023
201.688
18.352
254,473
Net movement in funds, included in the above are as follow..
Incoming
Resources
Resources
expended
Transfers
Movement
in funds
Restricted fvnds
Missionary
6,872
(5,652)
1,220
Unrestricted funds
General
79,108
(27,543)
51,565
Designated
SPLIT OF NET ASSETS
Unrestricted
funds
Restricted
funds
Total
Cash at bank
242,855
11,618
254,473
10. ULTIMATE CONTROLLING PARTY
The charity is run on a day-towday basis by the appointed trustees as shown in the Trustees,
Report.
11. RELATED PARTIES
There are no related paty transactions to disclose other than those disclosed in note 6.
12