Chartty number. 1172326 ROMFORD BAPTIST CHURCH TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 VINTFfvs ROMFORD B￿18T CHURCH Pag8 RoleTen¢• and Admlnlstratbwe O•lall$ of th8 Chathy, Its T￿51886 and Advlsers Trustees. Report Indepond8n* Audltors. R•port on th• FlnanclJl Stat￿￿￿n￿ statement of Flnanclal Acthflt 3- 11 12-15 16 Balanc• Sh•et 17 Statement of Cash Flow8 18 Notss lo the Financial St•tOrnonlA 19-32 ROMFORD BApnsT CHURCH REFERENCE AND ADMINISTRATIVE DEfALS OF THE CHARirY. Irs TRUSTEES ANO ADWSERS FOR THE YEAR ENLIED 31 DECEMBÈR 2025 TrustO0¥ H AyTi8, Secfa S Tunde, Trea5ur8r R8v. l J Bullce Schulte Irgwnwj 29 Jun8 20251 J J G￿￿M46￿0￿unmfj I￿￿ned 29 Jung 20251 Rgv. V J K S Yales E0￿0 FOLawg D Smllh T O Ile$8nml B M Hackar SCEWts AKPunm O Omltwu Iwwinted 29JLrn 20251 Charlty regl•tsrnd numb•r 11n326 P￿ncIpal offl¢• Main Ro*J Romiord E8SgX RM1 38L Ind•ynd•nt audltors Venthams Charterod A¢oxJntants Millhou8e $2- SIi¥¥L Rochford E3$9X SS4 10B Page 1 ROIIFORD BAPTIST ¢HUR¢H REFERENCE AND ADmINIsTRATV￿ o￿AlL8 OF THE CHARITY, ITS TRUSTEES AND ADVISERS ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Bonkor4 Royd 8ank of Scoll¥#l Onjmmond H(4Jso PO Box 1727 E￿￿bur EH12 9RH b51 unic￿ CL¥P)r8tion Ltd Baptsst Hous PO Box 44 129 8roadway Oxford OX11 8RT Unit C2 15 Dcck Stre•t E18JN CCL4 Senator Hcl 85 Qu88n Vlclorkq Stre8t London EC4V 4ÉT Pag8 2 ROMFORD BAPTIST CHURCH TRUSTEES. REPORT FOR THE YÉAR ENDED 31 DECEMBER 2025 The Tru5tges pr888nl Iheir an￿￿1 reporl trvJethw th lh8 •)Jrtad fo)8rrial Statwn9￿ of the Charty for tho P8rityI 1 January 2025 to 31 Decamber 2025. The Trustee5 01 Romffxd Baplbst Church have the reSp￿s￿lty of o>wratiry with th& pa8trirs In promotiThJ the whtsl¢ mis5￿n of the thurch. pa$l¢*al, evangdk8tk ￿la1 aTrJ ecum8fyf21- In aThJ ￿nd Runlord, bul also in th8 vAd•r communty and Ihroughoultho Wtsrtd. Obl•¢tfv•8 and a. Polich6 and Obj￿tI¥ Th& ch8rftys obiectsves are.. The aoknncemer)t of Chri8tian Falth 8c(xxding to the princlrAos of the 88Ptist d8nomknakn. To &dvance 8du¢abon and wry out clhar chan"tsblo pu￿88 in the United Kingdom and gther part8 01 the worky. The rel￿1 of Ihos• In n86d, by reason of 5￿Ulh. age. 11.Wth. fin￿¢&11 hardship or other dlwJv8nt8g8. In sotbng oblectives and ￿annIng for &thille5, Iho Trustee$ h8v8 wen duo ￿)$￿￿rat￿)n to 98ner81 guidanco published by th8 Charity Commlssbn ￿l8￿￿j to publK t￿￿¢. th8 gukla￿e benefit.. runnlry 8 charity IPB21'. b. A¢tlvltb•• und8rtak•n lo a¢hl•v• obJ•ctfv• In fulfilling ils purws• the chLYth eryages In a rbnge of actsthies *thelhtsi on hs own or olhers that vary Irorn time lo lim8 w4th acts*11￿ being iniliow. oxpandad or dosed. a8 wrqjiiiltr. Th8 church rnak¢$ d￿ationS to gUFVOrt othw 8apti5t caus8s kndudlw d(ffialknrw to BMS Wryld MIs8lon. Wo 8190 $upKx)rt our kxal churches. local 8¢lMJofs minlslry. Gwe1￿¥￿5. d. Volunleers For n•arfy 811 of our acbwtss we need ￿4UnIo•r8 and Ihis o $¢)m8th'ng that remains a thallenge, partlcularfy sknc8 Covid. We recLyJnis8 thal llis k8 refle¢led by m8ny organisBtiDns natiorMkle but ￿ arg grateful to dl those p80pI8 who give of tha r Ime on eilher e rwjlar or iffegular basL8. Pag& 3 ROMFORD BAPTIST CHURCH TRUSTEES. REPORT IcoTrmNUEDI FOR ThE YEAR ENDED 31 DECEMBER 2￿25 Obj*¢1fv￿ ond •thlt]•$ l¢ontlnu8dl •. Maln •¢16v116M un¢l•rtak•n to fvrtlw th¢ Ch•rWs purpo￿ lorth• publk b•n•fft Annual Report Romford Baptist Chkwch's Iheme lor Ihe 5*8r 2025. Wrth CA Ihe GDspeJ w88 ba58d on Philippisns 1 vs 278 vthich i5"Wh8t8V8r hapP8r￿, CUKJuct yOu￿￿e5 in a marww ol the of Chrisl." T￿5 verse was chosen as in 2025 wo ￿re wanb.ng to chall8￿& ovrs8lvos abwt hty4 w bshava and W w8 are vi8w8d by thos8 insid8 and outsKI8 th8 thJrth 86 W8118s by God. Th8rg 8 ng8d Ghrk8twn$ io behave with Int8grity and with behawiour hornurwy to God. During 2025 Church was in op8rabon ts Iho full ye8r. W¢ saw &lL￿1r￿￿nI lifg in all a$pocts of church, wilh th¢ church buildings anLI mknlstrkns runnlng 7 days a we¢k with hunLtrtyts ol pooplo a¢c•$6ln9 tho ¢hurch on a d8￿t￿daY basi$. Our Sunday congr8g8tKJn$ were $lrorvJ In number and we ¢onlnued to 68e the varKJus acti￿7￿& grThing. Both Sunday rrKrring * evening ¥eTricas continued to thin. SeMc88 rolalln9 to tho rles of pa888ge 8180 ¢onbnued thr(Wi Ihe yeor a& we fwnlsed the pa68kn9 01 b8lov8d and long-standing members of the church as wel as Ihose who have joined in more racent year8. We condnue to be a memt¢f church ol Ihe Bapllst Unin of Great Bdtaln. Lon¢kn 88pU8ts and tho Evawellcal Ajllancg. Youth and Ghlklrnn Our Youth, Chlldren's and Families has prospr*J In thls Idst s*ar. On• of our Mlni5ters In Tralnlng remalnlng on ￿aC*MOr*t hor• al Romlord Bap*'sl Church and has a focu8 on Ytsjth and Chiklron. Th8 Sund8y groups, ￿ekty ￿uth and clher x11￿￿•8 continued io meèt. Irb October a Youlh Weekend was held at PGL, M8r¢hanls Hll. in Surrey whth w88 8 gro818￿￿8. The >YJu¢h awo $peni & woek c8mOng 81 New Day in Norwch. ¥tornl Car• Tha p831ors continued lo sup￿1 a 8wJnthe&nt number ol people wrth ¢ere. Some morè dIff￿ult and demanding sllu8llon$ meant that Ihe paslNs h&1 to eno¥J• ￿ Wtslde fjoencles and Kxal govommont. particularly where Ih8re iniuslic88 8tN1 h(xJ8iry m81tws. somelimes lea￿Th9 vulneralAe peopl8, Induding hllctren, on th8 Streets of Rornlord. Home cLYDmun￿5 anrj pas10￿ Visit5 also took ￿8c0 at timos and regular contaet wa$ kept wth as many as possilAe by Wephono. m•swing, em8il or ￿itten communic8tsJn. Addltlon81 n•ed8 Our actmbes for Ihose with 8olJltknnal neth conbwd to be tryJsy. The kn18ze grwp for ih)se wth addmonal need8 m8ets rogularly. Adoptlon group The adoplkn w)up con11n￿d thi5 >*ar. Wè ￿¥8 fornwd meaningful rd8IcfflshJp5 ￿th the local authority aTr others to better support ad(yted children and w)ung people and th￿rIa￿llIEs. The adi¥ities run bykne adoption IBHtn along ￿1h Ihg lo¢al aJIh(xfy￿fe vwywell aM8nd8d arKI approoatsd by Ihg ¢ommunity. Page 4 ROMFORD BAPTIST CHURCH TRUSTEEV REPORT (¢oHrwuEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Obj¢(ti￿¥ and advllS05 (continued) Dl$¢lpleship Our sm811 group8 Trxrtlnued duriNJ the r[￿tsTrg in a wmbw of hL*hes amnd tha araa, in ths (*urth bulklino as well as a ￿up continuir¥J lo meet orflm. W• stUd￿d many drffwi¢ Subj￿ts and b8n8frtod by the joint learning. Durlng the wr wo hdd 2 BaF4￿M81 a total of 7 peoplo wof8s8i¥J thelr laith kn Je8U5 through the water5 ol BapU8m. Okl•r 9￿4¥•t1￿M All thè work with the ohler generntlon was able to ¢￿t￿u0 year arKI, at oach event, Ihere was thay$ space 91w) lor a $h¢%t lalk or thought aèout Ihe ch7$￿"an laith favcurite hymns 8ung. The woekly Tre88ure Ting9 is preceded by somo choosing to ￿nch toaethar before each sossbn as well as dudr¥J the hcAKlays %than thè group don't meet. T￿ is a way Its rThainIa￿ relatsonship8 c(mbo1 lonolirws fell by rnany of this age group. So many hav• ntron8 81se lo shar8 2 lab￿ other duriw Ihls regular gathorlng. 3 HcAh4ay 8t evenls were 0150 run on a wiety of themos a spac• for c4aer people to m•gt Wlh thelr poors, again to OV8rccffie their knneliness but 4$0 Its altend sessions geared lo thdr agé group fun and food al tt$ heart. Th8$• all Lwked up lo c8pauty. W8 8180 held In person vba zoom Denwnija tr81ning as part of our alm lo b•eom9 a Dgmentl8 fri?Trdty Church. Mls•lon Oui Outr¥¥tsli ¥￿Ik, Ili¥ M¥¥ii1￿ PIULII, had conunuoa IQ thn¥g y8w gc*ne r￿W 81811 iThning tne leam. We saw a nurnbgr ot grou￿ pw1n8￿ng vllh u5 inc1￿j1ng th? Ho¥ce ard Ag8 UK and some of those who havÉ Attw)dod have subsequonttyloirwd the ￿der 98ngraitfi acliwties or have b¥9Un to como on a Sunday rnornlThJ to the seNt¢e. It has ￿en 8ncowagiThJ lo lol of new powle ￿Ining %silh us at Meetiw Place. Follo￿ne th8 deC￿￿n to cthg our C￿]M￿￿ty ￿0￿Y Advice Centre made In 2024. the finèli$o1kn of the 498ure oflhe Cen1￿ was ¢omklst8d In 2tr25. W& coniinu&d to support Ihe of Ihose who reaL*b f*Jt into lo¢d 9ch(Kls with the rneJ$age of the ChrfjsU8n laitti thr(vJh our partnersNp vthth Grace*Thks. This has Invd¥8d hdding Harv051 Chrislmas 58￿Ces for tho bowh. In Ihe Spring of 2025 we h08ted in ¢x>Thjuncb￿ ￿1h Londcn Crty MissKw, Th& Lrfe Project whieh IB an iThter8cIivg experlenc8 lor Frimary sctrth chikjren to find oul tho Chrisban faith. 11 w8$ wwmty ￿ceiVed by lh8 local scIKM)Is. W2 also continue to partner wth a $tr88t leethThJ prtyJrwnm•vthich aims to pn)Vh1e fo(Kl forthosè in need ITh t Romford area 5 days a week. We are still *ilh Ifj￿ chut¢h in Sof(a, Bulgaria. In Septémber we held an evenl 141EtEby rnusmxanlpresenler JB Glll carne foi a queslon and answer owinu Tr￿e￿bY ho shargd ab￿l hva lrfe an¢J hi$ farfh impacls 811 ho dces Vvè have 8tr0ry links wilh BMS World Mi56wJn, swrkng Lo￿8 and P0twL￿th. thing in Ban918¢esh. Our Partn*th￿l ￿lIh Wnter Gard8n8 Baptisi thjrth ¢￿tinUad. %thereby ￿ have c(*)tinuod lo Indude prayor points in Our￿8k￿ ne￿Wer. Thi5 W8S 8 gr8atfo0￿ for0￿r work %wth Hcffle Misw. The thutch received Vkslts Irom a number of s(*LX)Ls during tho yoar for 5ppGial sewvices indudiw Harvost. ChrÉstmas and Easter. A5semtrA￿S weTr cormlucted ai k>cal schooL% at whK* GDpie5 of thg Lwx& "It's Ycxjr Pa9e 5 ROMFORD BAPTIST ¢HUR¢H TRUSTEEW REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Obj•dIY￿ and 4¢llvl¢l•• {¢ontinu•d) Move" presented. Other groups cOn￿n￿d to meat Induding Ihe prayar ￿￿p8 bth cffih'ne and in persm, sodal groups ar￿ eraft group3. Llnks wmh the communlty We are part of th8 Falth Forum Ihal m8018 ¥Alh Ihe Local Authorityon a rea￿ar Ws. We host arKI attend the L(￿1 Fonm enabks the ehureh to woage Ihe kxal community paktyAlaFty loc*lro 8t prKfrtw for thg going forwwd. Thk8 meets 4 b"me$ 8 year. Llnk8 whh lh• Town C•nlr• Thè To￿ Contro Mknlstors m8St wulaty to pray and phn ev8nt¥lorthe t￿, last yaar Saw 8 jdnt Easter SeMce In tho Market Pbce and at Chrtstrna$ Ihe cTrMJrc*e$ l*)sied dIffe￿rtt musie41 èvenls Such as ￿r01 Singing etc. in the market square. Thi5 partnership lThdud8d Romlord and wa$ a great stap forward In èngaging wlLh thtr local authudtss. L•ad•rdhlp Away Oay In Soplombor Ihe L6aé8fshlp Twn an Away Day al WLthtth to look at rti¥1ev￿ng Iho pa15 for 2024 and 2025.. what had been Bchieved and twhal w83 to take foThv8rd Wg onloyod ho￿ng Jull8n Robort8 18ading the daY￿1h LKB. Park•ld• I ne wonK ￿ FJ's love g¢y forv4ard. (>xl is stll at Wotk. ¢hur¢h spÈnt some tlmo StarbNJ ￿ k¥)k at Ihg next stops for the churth. Page ROMFORD BAPTIST CHURCH TRUSTEES REP¢)RT ICONfiNLED) FOR THE YÉAR ENDED 31 DECEMBER 2025 Athlov•rnents and perfoTrnanc• a. Review of #Étivltlos At 31 Decernbef 2025, the ¢hurth memb8Yshp tolallad 213. Ouring the year we had 19 new membgrs join the ehurch and 11 kave for 8 vapfjoty of different rea5(￿5. Sunday attoThJanc• to grow, and a numb8r eonbnued to luno inlo our I￿streaM $or¥I￿$ ￿nday. The aGbvitle$ ol the thurch, thruth its organisatiorts. have ux)tlnwl ￿th a 88n$e of purpose and enGouTa9wnonL W8 hav8 exP8r￿r1ced thts encouiagemenl of many rw peopk wu8hipping %*ilh us throughout th8 year. Thtr ¢hur¢h was ho81 to a numtw ofoccasHY*. makwvj tho la￿ wothp w88 and 8xtsnsNg buildiNJs avalbble lo orGaris8linns vrithin the communfty. Wo also hdd some special evènls during Ihe year. The Llfe Prol8ci, hosted in Gon1un¢￿¢n wilh LO￿0￿ City Mission, rs mlerJcbve pnmary $chod chiklren lo find obout the Christian faith. In Seplember hekj an thJir￿ av8nl wh￿8 pr8sent8r l rnusKian JB Gill ¢ame for a qu8StiC￿ and anBwvr ev0n1￿4 whoro hè shared 8bout tri81rfa and his falth impactts all he doe8. R8¢ Communltyc During 2025, R8C Communrty Cwg ¢onUN•J lo I￿￿$t th8 Cdller Rrpw & Rornlord Foodtsank al Its dl$tritr4Jl eentres at Romford BapU$l Churth and the church hall at Chwch of The A8¢en¢yon In Colli9r Row. A decislc wa8 taken lo tr8nsf8r Ihe dL%trtsJllon wtr• hald ￿ a Wed￿deY at Tha Wfveham Centre at st Edward, C*urch in Ihe Mwkal Place, Romfud to Romford 8aptI￿ Church kn October 2025. The foodbank hag condnued to rdy grsaiiy on lh& dona￿￿ of lood mnay frcon all donors and from th indlvidu818 Ihat give 1¢ tho Larga Stor88 who provhje us *i¢h Iholr &)nal8d food suppl￿. Howovor. as conlnue8 to be 8XPer￿nGed acrD55 In05t In thg UK, the need food outstrips the food ￿ch 1$ donatfjd. A very succ¢$slul ¢amp8lgn wa$ Nn 01 Har¥o$1 saw an ama￿n9 3,753.8 kg of food being donated. Howevor. Wg have had tD ￿￿tinUe to wf¢h89e foTrJ on g basis to mako 4) iho glw)rdWI. W6 have 19 &¥ve the uw5 of tho loodbank better eXperIen￿ al Rrynford eapb'st Church espeC￿llY oround thair dignity and signposllng Ihem ￿ plxo8 end ￿ganISatIOnS wh8r• thoy can oblaln Support. We are contlnulng to find Vdy8 to wl Ihi8 gc<•J wxiice lo Iho d51ribJliy) c*ntre that runs at Cdler Row on Friday. rirrfJ 2025, tho was 80en 91 loo(￿¥*.. 5,218 emergency parcels of food5 gven Ixit. Compergd to￿19, this wa$ a 190% IneNas&, npared lo 560k average intrease across the UK and 45% inuo8so in lo(yJbanks ovetsoen bythe Trussell Trusl 1.797 referral$ wara made. In 2025. 33% 01 referrals to sh)L4e 8dulL8 compared lo 50% average across th8 UK and 8 ratè across foodbanks ovetseen by Ihe Tru5sell Tru51 945 household$ w*led ts f(M%lbank. In 2025, 65% of trrf)usehokJs WSitBd the Cdlier Row & Romford Foodbank lust once comp8r8d to $4% of houthdds ￿)99 fr￿￿ts0nkS ovuseen by Ihe TN88811 Trust. Wo h)ok forward to Sa8iNJ what Gtyj has in sb)re for thg For•Jbank ￿ ihe j￿rAhead. b. Fundrni5ing activilios and Incorne generation The church generates Ir￿me rnainty ￿Ough tho don8lkms fmm its m8mt*rship and olhers throughout th8 regular COn￿ati￿. Th8 Tr8aswer regLtsdy urKlat&s thg mombers to the Cu￿1 financial Situation of th8 church. Page 7 ROMFORD BAPTIST CHURCH TRUSTEES REPORT ICONTINUEDI FOR THE YEAR ENDEO 31 DECEMBER 2025 Athl•v•ments and perlorrnance Icontlnu•d) c. Investment policy and ￿rtornIa￿ The church d¢)as nol haNE an inve8trnent pcKUolk). re$￿e$ aro lh8 Baptist Tog8th8r hlth lTrterest account. Financlal r•vhw •. Golng ¢on¢•m After rna￿ng approw*¢e enquitss, TryJSt4￿ have a re850nat48 W￿latiOn th•t the Cl)arlty ha5 ad8quats rostsurco$ to continl￿ in operational gxtstence for Ihe loresegable future. For r6asrm. thoy¢ontinue to adopt the going concern ba$ls in prop8riThJ th? fir￿1 $tsl*nents. Further deiail¥ regBrding the adoptK)n ol thg odng concem ba&58 can be found kn th& ae¢tythUTrJ polk4es. b. R•Mrvvs polky In ¢Jrder lo magt the runt)Iw Ix)sts ol Iho ¢hurth for 12 Months the balan¢a Sh￿ dalè, on amount ¢$i¥nalsd 8t £550,CW ￿ld t• r•]ulrod. Th[$ anKYJrtt SB cCrfnfcflB￿Y mel by th& cash r8s•Nes by the C￿r¢A. Total incorna for th8 wr w86 £567.26912024.. £527.3641 thg trJl81 expendrtur• for th8 year was £544.506 12024.. £S38,9211. Tho $urF4u5 1 Idefidll for th8 £22.76312024.. £11,557 delklll. ¢. PrlncWI rl•k¥ •nd une•rtalnti AJI major knsurvi)le rlsk3 are 8uL¥oci to r￿n81 church and wnployofs hsuran¢•. CThtstug1 rt$k$ are ￿￿w•d bolort bel￿ entered knto lo as80ss that they eLxJbJ nol sgnificanty kn￿Cl uw) lh• thurch's 8bllity to fulfil Its obje¢tive$. An 8nnual review of all areas of rtsk urthrlaken by TnJ$tee$ h conlun¢tK)n wllh staff 8nd voluntw r08wnS￿kn fortho brèa of aGIMty. d. Prlnclpal fundlng The prSncipal funding sourcè ofth8 chwlty i¥ the roedved from m¢rnbgrB ofthe d￿r¢h Ihr¢JughtyJt the year. Pag8 8 ROAIFORD BApnsT CHURCH TrUSTEES REpoKf ICONT•4UEDI FOR THE YEAR ENDED 31 DEGEPIBER 2025 e. Flnanclal control Romford Baptist - thg Charity LW8t8s uTrJ8r a 8ch8m& of delaga￿On. Disbur$8mÉnt of Ihe Charity a$$8ts must be propety a￿l￿￿￿j in aELYydan￿ Ihe agreed procedur8s. Ml payments must have dwl auth￿l￿atIon. Romforrl Baptist Churth has a FIna￿ C(xnrnitlee that meets three time5 a year to revM¥ proposed annual budg81. lh8 fwal finar￿￿8] y8ar statem8nt and lh8 annual 8udrt rormyts and o¢¢xwnts. Tho Financ8 Committe8 rar￿lman￿ Ihe t￿￿0( Iho 4nnual audited r￿orts acoyJnl8 to the Romlord B8Ptist Church Tru5te8s r￿*>￿m￿l thes8 at the CIKJrth meell Final Y88r End AcrxKJnts are prepa￿￿ by tho Tr¥A$wer. reviw*J by the Financo TeBm, approv&1 by the Tru5t88s bef￿0 being presented to the Ch￿h M6mber8 meet￿. and svJnod off by tho Trust8•S 8nd submitted lo ths Charity Commwr￿. Th? Ramf￿d Baptist Church Leaderthp Team - vA)i¢h In¢luOes the Trustees- reeefves regular manapom•nt reports and 8nsur85 Ihat tl¥s is r8praB8nlativa of th8 actm1￿5 *ithin tha Ch8n"ty. Pago 9 ROMFORD BPPTIST CHURCH TrUSTEES' REPORT ICONTWUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Struetur•. g¢w•rnèn¢• And nwrwgement a. Constitution Romfc*d Baptisl Chur¢h 1$ o clwty, number 1172328. arKI rnnsltthed uThJor& Trust dged. b. Method$ olappolntm•nt or•loctlon 0fTW•t￿¥ The management of the Charity is th• reswthsiLylKy ¢Jf th& Tru5t888 ar8 and ¢fyoptod Lmder the t•rms of Trugt d8v*J. . Organl•atlon•l $lr¥duY• *nd dqc1sb0n￿￿k[￿g ￿1]¢10$ deacons 8nd church offi'cers are ele¢ted by Ihe Church mmbern at the G8n8ral Meofrng IAGPII or other church Memtérn ￿￿tIng 0$ d￿r￿. At Iha •fid of Dec8mb8r 2025, th8 leadarship wnsbtwj of fvll-time P8Slw. Oulrgg¢h Le•Jer. one mlnlsler in tralning. offlc*Jrn and sjèacons. T￿ ¢hJr¢h also •mpty a numter offuFJ aThl port.lkn• staN adminknathJn and to run Shop (Tho Meeung Pl8c•I. Plan8 for futurn ￿ll￿d8 The future 18 ch8ll0nglng And exciting.. ￿ aw8 expeeung great thir4$ of an ama*ng God gs ￿ r￿ch out lTrlo our Community ￿ Romlord. We aro remindod of thg Ic* w8y ab(MA can, IndI￿U8￿ gnd corporalety. brtrrfJ dory lo Lord and S)vJour. Jesus Chr15t. Statsmont of Tru•tsM' r••pon•lbllttl•• Th8 Truslèas sr• tssponibL8 for pr8parlng Iho TwstOos' Rewt wvj Ihe finandsl $t8tsmeTrt8 kn 8ccordancg 8ppli¢able law and Urthd Acowndng Stsndards (Unitèd KingdGm Generally Awopted Accounting Practc81. Th8 law applicable to Char￿e8 in Engbnd & Wales re￿1￿$ Ihe Tru5188S to Pl8pare finan¢ial $tsteM￿ts for each finan¢ial ysai whkh and fair view ot th8 stalo of affaw5 of Ihe Clwity and of Its incomlng re80urce$ application of reS￿r￿. in¢ludtyYJ its IrKome and expe￿IllUre. lor thal ￿0d. In preparing th88e financial stalamenis, th8 Trust8É$ 8r• requifod lo.. $elefA sultaNe ac¢ounlrfj poli￿88 then aFplylkn Cfmsislenty, observe the Meth¢￿5 and prirK0￿eS of the Charibès SORP IFRS 1021,. make judgements and ac¢ounbw estimales thai ara I8850na￿ and prudent.. slate whether applKable UK Accounting Stsndards IFRS 1021 have I￿k￿yOd. 5ubj8Ct to any material departsjros disdoBed and exF4aned in tha ftnancial slaleTnents,' prepare the fin￿Kial slaiernenis on the concwn basis It is inaPpr￿rIale to wesume that Ihe Charity will (X￿&￿u& in Trustees are responsib￿ f(K keep￿ adequale aCc￿ntinY records Ihat are sufficiont to $how explain thè CharW$ transactions and disd058 With reasonable ￿Ur3¢Y at any ttm8 lh8 flnancial postson ol tho Charfty and enable them lo Q￿u￿ Ihat Ihe fina￿al statomonis comrAy with the Cbwities Act 2011, the Charity (Accounls 8nd R8wl$l R8wlatitsns 2(M18 and Iha pry)viwns of the Trust Iwl. Thoy are also resPOn5ibl8 for saleguarding the assols of Ihe Charityand hen¢eforl*ing reasonab￿ 818P8 for the Fwention and dgte¢bon of fraud and olher irrogular5ties. Page 10 ROMFORD BAPnST CHURCH TRUSTEES. REPORT ICONTWLEDI FOR THE YEAR ENDED 31 DECEM8ER 2025 Dl$¢lo$urg ol Info￿ation to auditor8 Each of th8 Per￿8 Tntsle85 at the time 4wh8n Ihts Tnthes. Rekxyt is approved has confYm•d Ih8t." $0 far as thai Truste• L% aw4r8. th8r8 15 no rglwant audtt knforrnat￿ ofvAIth the dwws wjdltm are vnaware. and Ihat Trust88 has laken au the strf)$ Ihat Ought lo have been t8k8n as a Twste0 in order to be aw8re of any relevant audit iTrforMal￿ and to eSta￿kSh that Ihe chariws aud11￿$ arè 8wor8 of that infonnalion. Audltorn Th8 auditors. Venthams. havo uvjicated their *gH1ngr￿8 to cmb.nue In office. The d85￿Jnalad Tru8tO88 VAII prDpose 8 motion re8pprAnting th8 wlrttys al a meetiw oftha Tru$tg05. Approved by ordor ol tho m•mbers of the board ofTnBt￿ ￿ SIgn￿ on thelr beh811 by. HAY Tru$lo8 Pag811 ROMFORD BAPTIST CHURCH INDEPENDENT AUDITORS. REPORTTO YHE MEMBERS OF ROMFORD BAPTIST CHURCH Oplnlon W8 have 8Lklit8d the fIr￿ncl81 Statem￿ts of R(*nfvryJ Baplist Churth (the for the year ended 31 December 2025 wtrmch the Slatern￿l of Fknanck81 AfAlvities, the Ba1￿ce ShÈ8t, thé Stalamonl ol Cash Flows and rolato<1 nolos. ind￿J1￿ a sumrnwy ol significanl accounling policios. Th8 financlal reporting frarne￿￿rk that has b88n ap￿￿d li their rwaration is appl*4blo Uniied Ktngdcrn Accournting Standard5, inclL¥Jing Reportsng Standard 102 Th8 Flnancial R8pth"ng Stsndard appll¢able kn the UK nd Repul￿￿ of Irolanrf IUnit8d I￿n￿10M GonwaltyA• kcouthJ Praclic81. The financial sl8temgnt5 hav8 ￿en wepar8d ￿ pLcordan¢e with AG¢y)unbDg arKI RepKKt6ng by Charfues pr*paring thelr ac(wnts a¢¢or{la￿ wlh Ihe FIna￿la1 Rep)thng StaTrJards applicable ￿ ihe UK and Rapublic of IFRS 1021 in pr81w￿¢6 to AGcounling and Reporbng by chan￿'e5.. St&l8m8nl of R8comm4nd$d Pr&iic8 issued on 1 April 2￿5 *tiich is rofwr¥d to in the oxtat)t ro9ulats.ons but has l)e6n wIthdraw￿. Thls has been done In order for kn account8 to provide a true falr th in occ¥Jrtlance wllh the G*)8rally Acc4ptsd ALrwnting PraLkn 8ff8th8 ftYreFulkng p￿aS bgginrmng *leT l January2015. In opinion tho $talmnt8: giw a trua and fair ¥A•w cl the state of the affairn ￿ 8131 Docgmber 2025 of Incomlng r8styJrte8 and applicath￿ of resources for the 5Y*ar Ihwb wY•J'. have been pr*¥•ty prepared in acccthnce vlth Unttod KiNddom G•noralty Accw Accounllng hav8 bgen prep4red In Bccord8rKe Ihe rnquiremenls oftho Charitss Act 2011. B*sl• lor oplnbon W6 conduct8d in 8c(xth8 wllh Int8wnationd Sland8rd8 on A￿lI1r9 IUKI IISAS IUKII and &pp]kable law. Our resp¢)n$iblliUes undor Ihose star￿ardS aro lurthor d•sc¥ib•d in tha Audilors. responsbiliues for tha audrt of th8 finartial staternents section of cKJr roptyt. We indepeThJent of Ihe charity In accordanc8 wlth t118 othical roquirernonls thst are relevant lo our audit of the fin8ndg1 $tst0mgnts In the UnS1od Kil￿orn. including the Finawal Rgporting CourKfs Elhical Stsndard, aTrJ w8 lulllled our other ethirAI responsibllities in accordance with these requlr8menL8. Wo bolw• thal audit 0￿denCe ￿ have obtained p sufficionl and appropri818 to provKJ8 a bas15 frffj our Condu4lon$ r•latlno lo ¢on¢•rn In auditing the financial statements, have ¢(rtu￿ that the Tru5tee$' ustr of tho goiThJ concem b8818 of accounting in the preparation of the fi￿ncial 8tat8ffl8n18 approprlale. eased on the have ￿rt01m￿l. wo havè id•ntrfKd any material unCertsint￿8 relsbng to ev8Trts or nditi¢ns that, indiwdually ly ¢ollet*vely. may ¢a$l signifi¢ant dwbl ￿ Ihe charitys abilty to continue &% going conc8m lor a p8r*)d of al kast monlhs frorn w￿) Ihe Ik)andal statetnents ale authorb5￿ lor Issue. (hjr r88pon8Ibllities and the responskn1l￿.9s ol thfr Twsto6s respect to gL¥ro Co￿eM are described in th8 relevanl sections of Ihks r8pori Page 12 ROMFORD BPPTM CHURCH INDEPENDENT AUDITORS. REPORT TO THE IIEMBERS OF ROMFORD BAPTIST CHURCH {CONTINUEDI Oth•r informatlon The otheT infcfm81ion ccffipri8es the iTrformalion IndtyY8d In Ihe Report olhEr than the financlbl slaternents and our Auditors. Report Ih8r80n. The Trusl88S 818 respf￿s1￿o for Iho ot￿r Inf0mat￿￿ ¢ontain8d Ihin tha Annual Raport. Our opinion on Iho fiFwiTral 5lal8rw￿ts dces not Cover th8 0lh8r infomiation and. except to the 8Xt8nt othemse explicbtly slated in wr rert Wg expre65 any form of assurance GondusK)n thereon. Our r05kY)n5iblity 15 lo r88d the other Information and. in d(Mng so, con$id8r wh&lhor thg 0th8r infomiatKJn is male￿al￿ Sn¢¢nsot¢nt wth th& finanoal stalernents or wr knovAedge obtained in the coursa of the audiL or olh8rws8 ap￿r8 trj be matenally mi88tatod. If wo Idonlify su(* matorial i￿on518t9nC￿8 or appa￿nt malerld misslatements. we are requirod to dal8rmin8 whelher this giv&s rise lo a mal8rf rni58tatement in tho linanci31 stalomwts t￿mse￿o5. If. based on the have perfoTmgd. w8 cO￿lUde that Ihero is a matori81 MISS￿teMent c¢f Ihis olher Infomi8don. we are reqLif8d to rgLY)rt that facL W8 have rothlng lo report In Ihls rngard. Matters on whlch w• are r•qulred lo r•port by •xcW•n Wo have nothiry to rgport in r8Bpect of Iho f￿￿￿Ing mallers th¢ Chariti08 (Auounts and Report91 Regui8UoTr$ 2008 requires us to rep(rt if. In our oplnkn". Ihe infomialion g￿en In the TnJ¥l89s' IB ￿￿n$￿tent h any malorbl wp0¢t ￿tt) tho finan¢kal statomonts., or suflkien¢ acC￿nI1￿ To￿¥d6 have boon kopt. or Ihe financlal siatomènig 8rt not in Agroament wilh Ihe accountlw ro￿1￿& Dnd retum&', or we have not recmd all Inlorm81irffi 8nd ex￿ana¢￿S w* for audll. RAAPt>nAlhllltl#A rtf TnvAtA** As explalnod moro fully in th8 Trust68$' R8spthrnibJihe$ Stateme￿, the Twstees ars rospon$lbli lor th8 proparation of finanoal stal8m8nts whth gwe a true w, and for $u¢h Intomal control as the Tw9tees detemiine is necessary to enthe r*ep4r4tton of ffinarKkg18tatement5 th8t are from materlal mlsst8tem8nt, whath8r (Ju8 io Ir8tx1 or wor. In preparing th linanoal ststem¢ntS, ihe Tru81088 forassess1￿ Ihe charf￿$ ablllty to contlnu as a golng concom. Lllscbsw¥. 85 ap￿ICable. rn8ttef5 rdaled lo going wncem 8nd using Ihe golng ¢on¢em ba8Is of accountiw unless the Trustees ethr InterKI to l¥wid&i• tho L*arity or to (￿a88 oparalions. or h8VO realistic altern81ivo to do so. Pag8 13 ROMFORD BApnsT CHURCH INDEPENDEp￿ AuD￿oR8. REPORT TO THE MEMBERS OF ROMFORD BAPTIST CHURCH ICONTINUEDI Audltors. rnspon51bilitio5 lor th• audlt otth• fI￿n¢la1 statemonts W8 have b88n appointed as awlitor urtdor section 144 of Ihe Arl 2011 aNJ report In 8ecud8nc8 ￿1th the Act relevant reguLgbons mado or hathg effect thwJn¢J8r. Our 0tr4ethes are to obtain roasL¥wL4e 8ssurwKo ¥th8lhÈr ts f(nwkg1 st8tom0nts as a whok are Iree from m8t8ri81 mis8tat8m8nl, vknothor lo or error. and Io issu8 8n Auditors, Report Ihal InGlude5 our oplnion. Reasonab￿ a5sur8nc8 is a high leval of 888uronc¢. t&Jl is TrJf a guar3ntee that an audil condLJc18d accord8nce with ISAS IUKI *il ahYdyE deteGt g mat8rk41 mi891atement ￿8n li èxists. K4isstatements can arise Irom Iraud or error and ar6 consid8r8d il. Indmdually or in Ih8 aggwata. thay could réasonabty bo XP0¢ted lo inllu&nGe the eGornrnk daci5•)￿ of uws tsken (¥) the basi8 dlh88e financiBI stalemonfs. Irregulari￿.e8, ￿cl￿￿n9 traud, are In$taFKes of wilh 18W8 end r•9ulatlons, Wo deslgn wocethr05 kn line vAlh c￿r reSp￿s￿lI1110S, abova. to dotect fflaterial mlsslatements in rBspeGt ol IrregulaAtles, Including (raud. The extent to whkh tyjr [￿C4dUr6¥ are ¢apable ol deteding irr8gularities, Induding Iraud 18 b810w. B888d on (xJr dI$￿$Sk)n$ with iho ch8rfWs marwenl and Iho Tws1•8ts. identhgvd that the laws and r8gul?tions Bre svJnffKent to tho entty. . Those Idw8 and rogu￿￿'t￿$ ¢onsbJ8r•J to hm a dwect •ffe¢t tho finanthl statements I￿￿de UK fingn¢lal r8POrtlng stsndArds Chorlty L*w. . Those law5 arKI r8gLlations for which W￿¢1%￿pIlerK¢ may bo fundarn8nlal to the oper8￿rg a$pe¢ts of Ihe charity and thorofaffj may hav• a material effoct on the fin￿¢14 statements Includo ￿MPli8nce with tho ¢h8ritabl• objgCtivo8. publk be￿rt fvTh1rdi$iffj reguhI￿o. Safeguard￿9 and hO￿th aThJ 8afety leglslaLK)n. These rn8tt8r8 ￿ra al￿￿8¥9￿ amorvJsi me &n9￿m8n1 teBm at the F4amry $¢8go and tho team Mmalntd alort lo non-complL4ne$ Ihrwhout th8 a￿9 Audtt proc￿Ur$S und¢rt&k•n ￿7 r08pon8e lo tho polenld r*k8 reAatlrvJ to trreguloriU•s lthich inclwje fraud and on.compl￿nce ￿th 18ws and regulalKJns} COM￿.$￿d of.. enquiries of management 8nd Ihe Trustee$ as to whother the entity cornp4w)s with such 18*8 aThJ r8gulalions.' 0nqDiri95 wilh Ihe same corK8ming any aetJal or potential liligalion or daim$." in5pec11￿ of relevant key nsk assessments arKI inspaciv)n r8PDrts'. re￿ieW of Tru5106 rn8eting mlnLrtes' les*tyJ the #pprcs)iiaioness of jownal ontnes.. and tho P0rl(*manc& of a￿4￿c81 reylgw to identify unexpec1￿ m9vern￿ts In accwnt bal*)ces *thich may ￿ Indicative of fraud. No instances of m8terl81 nonrycomplianc* idontified. Howevar. Ihg likold)TxKS ol detecting irregulari*'85, h)dudlng fvaud, is lirnited by lh8 itherenl in do10c￿￿ 1rregu18ril￿$. the 8ffecliv8n6ss ol tha entity's controls, and the ma￿re, timing and 8xl8nt of Ihe awlit pr(￿￿￿eS perlorrned Irregularib8S that resull from fr8ud mighl be inherently more l1rfk￿t to d8t8L* than iriegubaiit*s Ihat r8suI¢ from wror. A5 exp4&in8d abJv8, Ihere 15 an unavoida￿8 risk Ihal matwffjl m￿S￿te[￿ents wnay nol be delected, even though (he audit has bBen planned and perform8O In aLzordarKe ￿1h ISAS (UK). A furth8r descriptkjn of re5kx)n5*th'lrtie5 for the 8udil of lh8 finan¢￿ $tatement$ 1$ located on th8 Financial ReP￿ting Council's websit8 at". w•M.Irc. .uWJaudflor5r85 sbil￿8s. This desrxipbon f¢rrng part of our itors, Report. Page 14 ROMFORD BAPTIST CHIIRCH INDEPENDENT AUOITORS. REPORT TO THE MEIIBERS OF ROMFORD BAPTIST CHURCH {CONTINUEDI U¥¢ of our r•port This report Is madè $t)W to Ihe chabtvs Trttst88s, 8& a tKxty. in acccthc8 th Part 4 of the Charities IAc¢ounls and Report51 RegUlatw￿5 2(X)8. thjt %wrf( h85 b8en undertaken so that V49 mtght $la18 to the Ch￿ty'S Twst&*$ Ihose matt8rs we arg wuiied to sta¢$ lo them in an Auditors. Raport and for no oth&r purpose. To the lullesl exlenl p8rmitted by law. we do r￿1 ￿pt of assurne resporffjibAIty lo an5vne other than tho charity and its Tr￿10•$, as a b￿. for ￿￿1t￿￿k. for Ihk8 fwL tyfor the cpinions we have fLm8d. V•ntham* Charterod AcwJnlant¥ stat￿tOry Auditor Millhou58 32- 38 Easl Street Rochford Essex SS4 1DB 30/06/2026 Ventham8 *• •I￿l￿t to 8¢108 awlitor5 in torn5 ot8Ktim 1212 of the Compani88 Aot 2(￿. Page 15 ROMFORD BAPTIST CHURCH sTATEmEP￿ OF FIIINJICIALACTrVmES FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestroettd R•str]ettd funds funds 2025 2025 Totsl funds 2025 Tt)tal fvnds 2024 Note In¢om• from: Donabons 8nd18g8c Ch8ritabl• 8cli¥its'es 276.662 231.913 43839 276.S62 246.768 43,939 269,471 205,606 52,287 14.855 Inv85tmentS Totsl Incom• 551.514 15,755 567369 527,364 Exp•ndltur• on.. Ch8rftsble acUwti88 531.529 12.977 538,921 •xpendltur• 531,529 12,977 638,921 Not Incomgll•xp•ndltur•l Transfers batwaen fu￿￿5 19.98S 2.289 2,778 12,2891 22.783 (11,657) 16 N•t rnov•m•nl In fund8 22.274 22.763 111,557) Reconclllatlon of funds: Total lunds L¥wght foThywd Net movgmont In funds 7,603.710 .274 63,469 7,167.179 22,763 7,078,738 117,657) Tot•1 lund• ¢4rrled fo￿•T￿ 7.625.•84 63.958 7,689.942 7,667,179 Pag8 16 ROMFORD BAPMST CHURCH BPLANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Flxod 8$s¢ts Tangible assets 12 1.865.621 6.806,339 6.e65.621 6,800.339 Curr•nt a8S•t* Stocks 13 14 877 791 22.096 853.153 Cash at bank and In hand 850,880 875.18• 8T6.040 Current118blllll•• Crodltors.. amounls falllwJ due u)a ar 1S 150.8681 (15,200) N•t ¢uYrnnt *M•ts 824,321 860,840 Totsl n•t a•••ts 7.689,842 7,667,779 Charlty funds Restriclod fund8 UnreslrfL1￿I funds 16 18 63.9S8 7.025.984 7,603,710 Total lund• 7.689.942 7.667,179 Th8 fin8nckg18t8tewn8rrts apwoved and k¥155L* by Iho Truats8s BwJned on thelr beh811 ty. H Ayrf8 Trust0 Date". Pag617 ROMFORD BAPTIST CHURCH STATEMENf OF CASH FLOVIS FOR THE YEAR ENDÉD 31 DECEMBER 2025 2025 2024 ¢￿h flows trom operntln9 a¢tfjvlll¢s Not cash u8fj0 In operatj.ng aGIMOe5 71.293 573 Cath flow4 from Investing acthltl•• Purch859 of t8ThJlbte fixed a58918 173,5681 (12.358) Net u¥ed In Invutlng •Gtlvllt•¥ (n.5661 112,3581 ¢a•h flo￿ fram flnAnethg aetMtI•• N•t eaih pr¢)¥1ded by financlng actlvltles Chang• In ca8h and cash •9￿￿41•￿ts In th• y•ar C88h and c2sh 8qLMvalÈnls al tho béginniry of Iha yoar 12,2731 853.163 111.7861 864,938 Ca*h and cosh •qulvalents at th• •nd ol th• y•v 850.880 853,153 Page18 ROMFORD BPPTIST CHURCH P40YES TOTHE FINANCIAL STATEIIENTS FOR THE YEAR ENDEO 31 DECEMBER ZQ25 GengThl Infom14 The charityvRs estaNi8hgd 88 & CIO on 29 March 2017 and w85 r•leTed ￿th Ihg Cfvarlty Commission charity numb8r 1172326. The c*wity ¢yxDlnenc￿ operating on 1 June 2Q18 fd1)v￿r￿a tht transftr of th8 8888ts of Romlord Bapltsl Churn* an charty. A¢¢oyntlng pollcl• 2.1 Ba$1$ of W•P￿lIan olllnandal statom•nts Th8 firBmcial statéments have been p￿Pared in 8cthonce Ibilh the Chariti•s SORP IFRS 1021- A¢o)unling and Rerxyllry by Charit>8s'. Stslernenl of Racommonded Praets"i* appllr2b18 to charfUe8 pyeparw Iheir accoLnls in accordance th& Flnanclal R¥Fth"ng Si8nd8rd apFIKable in the UK and R8publle of Ireland IFRS 1021 leHe¢bv¢ 1 January 20191, Financial Reporbng Standard applicable In tho UK and Ropubkc crf Ireland IFRS 1021 4￿j Iho Ch*it4e8 2011 and VK Gonor8lly Accepted Practlr* as it 8ppU8s from 1 Janu*y 2015. The finand81 stst•menls hove been Fwar•J to gN• a falrf and havo dop8rlgol from t￿ Chartt￿ (Accounls and RepNtsI Regulafv.L￿ 2Tr)8 to lh8 oxlent roquired to ProV￿e a'tru• and fai¢ ME>W. This deparbjre has lollowryJ the Charili88 SORP IFRS 1021 pU￿1$h&d In October 2019 r&thor than the AcuJunbr¥ and ReP￿￿r#￿ ty ChaTlli#: Stalem•nt of Reeomm•nd•d Prb¢llce effectlve from 1 hpnl 2fy)5 wthlch has sIr￿e boon Withdrawn. Rcffiford Wtist Chureh meets Ihe delknlknn of a puWk Èén8fi1 enlty Vr￿r FRS 102. A88ets and Ilabili118s 8ro inilialty tecounW at hlstwlc81 cost ￿ tranwlknn y￿u• unlo88 othe￿188 8lal8d In the rnlevanl a¢counllng pdky. 2.2 Golrbg con¢•rn There are rn matorial urrtertainti￿ wrdirg thg clwW¥ ablilylo tthllinua. Thereforo tho accounts pr8par8d on a golrg CO￿ern basi$. 13 I￿Orn8 l income o ro(xyaN$8d or￿e Ihe Charfty h85 8n￿lIe￿aTrI to the Income, It 18 probabla that the in¢omé will be received and Iht amount of re￿1vatIo Can b8 ma&8urod relL?￿y. Income lax rnGoverablo In rolation to IrNe8tm8nt incomo is rwni%ed at tho t•ne the InV￿tM9nt iTwne is recefvatrAe. 2.4 EX￿ndlE￿￿• Expw)diture 18 rwniged once theru 15 & 10981 ￿ wstrucfve obligalknn lo irdnsf8r economic trKtnofit to a third porly. 11 ts kxobable that a ITansf8r of economic bcnefits will be roquifyd In 581118mgnl and Ihe amounl of ts Obl￿38￿"0￿ can be measured r&liably. Exp8Trdrtur8 is clasSif￿d by ac¢iwty. Th8 eosts of oach acw are mado up of the total of d￿￿t Costs and shared costs, induthThJ support costs inKIv8d in undertaking each acimly. tk"T8cI costs atiTibutatAe to a siwle activity are alk)cated dire¢tty to that a¢ti*ily. Shared costs which ￿￿tribU10 lo moro than one aCt￿lty and support are nol attritsjtable lo a actmty are apwrtioThed bÈtkY88n ihosg adMts"$$ (m a basis con8is18nl lh8 ￿ of resour￿￿. Central $tsff ￿$t$ 8re dkxatad cn the basis of time spent, aTKJ depreCrat￿ char9ps allocated on the rM)rtion of the asset'5 U58. Ewen¢Jitura on ¢harilable athth5 is incurr8d on diredy undettrdkiry Ihe which furth8r lh8 Gharflys obJ8ctr¥8s, a8 W811 a8 any associated supw1 (x%ts. Page19 ROMFORD BAPTIST CHURCH NOTES TO THE FIN￿CIAL STATEMEKrs FOR THE YEAR ENDED 310ECEM8ER 2025 Lcounting pollclés l¢onUnued) 14 Exp•nditure (con￿nued) Grwts payaNe are charg9¢ in tho tho offer is made excop¢ in those Ga6BS where the offer is eAMdftk)n81. sueh grants ￿'Thg recognised as ex￿ndttur+ %*th•n the conditions attaching A fvWilled. Gr8nts oflere¢J sthie¢t to ¢ondittyMs have Th)¢ boon met at year end are no18d 8S comrnitin8nt. rnt accn*d 88 Oxpondth. l exF¢ndthire is irKIu$i¥6 01 trrec4mbh VAT. IS Intowt r•¢•lv•bl• Intsrest ¢)n fund5 hehj on deF￿81t is included reC￿ab￿ and tttg amount Can be moA$urad reliably by the Charity., is ncThdly urth ￿￿'r￿alK￿ of th8 inlere51 pahl or payable by th8 knstEiuthJn vMth knthom th• funds ￿ deF#)Sitv4 2.6 Tanglbh Ilx•d Ms•l¥ •nd d•pro¢latlon Tangibl8 f￿ed asset5 8r¢ Info"8lly rec4gnL8•d 4t cost. After recognillon. under ¢o$l model, langlble f&•d assets are measured 8t cmt o¢¢umukt•d do[K￿atiOn 8nd any accumukt Imp8trmonl loss￿. Wl costs 1Th￿ed lo trflng a tangl￿0 fixed 8S$8t Into As Inton￿ w￿rkI condikn'on shwld ￿ irKlud8d In Ihe measurement of cost. Dewecl8tKm 19 charyed 80 as to dlocate the c05l of laNJtlo fix•d a¥￿ta I￿# thoir r•¥￿￿￿1 val over Ihelr 88limat8d ￿91￿1 Ilves.. Depre¢l&tkn Is p￿rje￿ on Iha foknhng baw: Fr••hd¢J wcyerty . propgrty not let￿t*j. l￿f stra1￿1 line 10 ￿18 Lorg4orrn leaswd prr4)ety - Th)1 d8proCkgt Flxturos th)d filtirvJs - 8trpAght Iw 3 to 5 ￿ar$ L7 Stocks st￿K8 oro Valued al the k)￿r of cosl and net r&8lBabb valup alter makiry duo 8llow8nee for ob501et8 and slcrtwnowng str￿kS. Cosi Bll dlrect co&ts and an appropriate pyowrtion of fixed and v•rith8 ov8th8ad8. 2.8 Debtors Trade other debt￿¥ r8cognised at the setuèmani 4mtyJnl after any tr&Je di$counl offered. Prep8ymenls are valued at ￿ arncunt propaI1 net of any trade dtscounis du8. 25 Cash at bank and In hand Cash al bank and In harKJ and shart-t8rn1 hKJNy IH4uKJ ￿vestMentS wmh a s maturity of thr88 morlths or W Irtxn Ihe dale of wui811kJn or opening of thg doPOBIt or similar aC￿nt. Pag& 20 ROMFORD BAPnST CHURCH NOTES TOTHE FINANCtAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 A¢¢ountlng pollGles (Gonllnu•d) 2.10 Llabtiitlos and provl6lons abilities ar8 ra￿dnISed vthen there is an obtyation at ihe B￿￿ce Sheet dèle as a rosult of 8 Past event. it is prcè8bl8 Ihat a transfer of 8conomk ben•frt wlll ￿ roquir•d M) sèitJ8m8llt, aTrJ th8 amount of selU¢rn6nl can be estiThh4ted reliaNy. Liabilitie5 are recognised at the amount that th& an￿r￿pate$ rt wlll pay to selllè the dBbt or th8 amount 6t Ikis rocew as 8dvanc4d paYrn￿ for the g¢￿ or88TriC•S rt rn￿¢ tKOVK$8. Pmwsions *B measured at Ihe best estNnèt8 ol am(wrrt8 foqutred to setue the 0ts1Sgatlon. Wh8r8 Ihe effe¢l of the time valu8 ol m¢Thy 65 matwial. the Provis￿ 18 based on tt)e pro5gnt value of those Bmounis. discount¢d 8t the rxtrtax d￿C￿nI r3te Ihat refieets the risks sFecific to th8 liability. Thg unwinding of thg dk8cwnl is recognised in Ihe Sta¢gmgnt AGtivth&¥ as a fInw￿e cosl. 2.11 Flnanclal In•trum•nts Th• Charty orty has ffftantial as*•ts aThJ fin￿¢￿1 loblllles of a krvJ that qualfy as baslc fina￿al InstnJm8nts. Basic financtol instruments are in￿alty reccgnisad at tren$aoion v8luo an subs8quentty rn888ured at their $etllemenl v4u• wilh the 8xtepts.on ol b8nk loans wlich 8re $ubs8qu8ntty measured at aMori￿d cost u¥kng the efferth* Interest method. 2.12 P•rb•loni Th• Charty operalos a %Jofin•d conlributh)n pensknn 8ch8m8 thg penslon Cha￿ represents tho amoJnt$ pay8lJe by th& Charity lo Iho in re¥¢*d of Ihe ￿. General lunds are unrestricted fuTrJs whlch 8rg 8vallaWe frff use at Ihe dls¢wfjon ol th• Trustee5 In fijrtheranco ol tho gonornl obiectiV8s ol Ihe Charity and *fiich hgve not been designaled for olhof purpos￿. Designat8d fijnds ccfflprise unTrslricied fuThds thal ha¥* t*tyn 8el asK1& by Ihe Yrustbes for particular purp￿$. The aim and use ol each deswJnaled fund is sel ￿J1 in the notes to the flnanclal statement8. R&8tr￿ted lunds are funds which to be us8d in accordance vAth specrfi¢ restricti￿$ imposed by donors ar vthk*) h8ve rB15ed by thB Charity for parti￿j1￿ purp068s. The costs of raislno and adrnlnlsterry such funds are charged against ¢hÉ spoufic fund. The use of each re81rtdgd lund 15 set out ￿ the notes to Iha fin8rKyal 8t8tements. Inve8tm8nt I￿Orne. galns kxses are allocat•J to thg approwi418 fund. Pag• 21 ROMFORD BAPTIST CHURCH NOTES TO THE FtNANCIAL STATEMENTS FOR TrIEYEAR ENDED 31 DECEMBER 2025 In¢om• from donatltyi$ and 1ogaC*S Total lund8 2025 Totsl funds 2024 funds 2025 funds 2025 Donalh)n8 275.662 276.562 269,471 Total 2024 268.314 1.157 289,471 ne¢Mn• from ch8rltabl• a¢tfrAtI•s Total frjiids 2024 lund* 2025 funds 2025 lunds 2025 Income from ehBiitBNg a¢iwitbJ. Chuwch 231,913 14.855 244768 205,￿6 Tot812024 205,606 Inv•stm•nt In¢om• Unr•strl¢t•d funds 2025 Tot&1 fvnds 202$ TDt&l 2024 Invo$lment income. b¢81 investment Inv&¥lmwt income. 11,6951 11,8951 45.fj34 18.643 33.644 43,939 43.939 52,287 Total 2024 52,287 52.287 Page 22 ROMFORD BAPTIST CHURCH P40TES TO THE FINAIICiAL STATEIIENTS FOR ThE YEAR ENDED 31 DECEMBER 2025 Anatysis ol grants Grnnts to In$titulions 2025 Total lund 2025 lunds 2024 Grants. Church 26,259 26,259 57,884 Tota12024 57.884 57.884 The Cbarlty has mado tho I￿10￿n9 donation¥ to kn8OttJbon6 durtw th8 YOW.. 2025 2024 Nam• of In8tltutl•n* Gracey￿rkS Bapbsl Hom• M*sh)n BMS Workt K4issioTr The Blg Slng London Clty MSssion R8C Communty Care IRA 2.000 2,100 11.000 11,000 500 6QO 41.684 10,059 2,000 26,259 57.884 An•ly•l¥ of •xp•ndllur• <>n thafftabl• actfvltS•8 Summary byfund typ• Unr••tdcled R•stri¢t•d funds fund8 2025 2025 Totsl 2025 Tot81 2024 Chur 531,529 12.977 538,921 Toto12024 538.708 813 538,921 Page Z3 ROMFORD BAPTIST CHURCH NOTE5 TO THE FlllhNCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analy￿5 of oxpendltur• by •cWvlllv¥ undertaken lundlng of directly actlvrtles 2025 2025 Support costs Total funds 2025 To181 lunds 2D24 2025 Church 313.371 26.259 204.876 $44506 538.921 Tot812024 319,236 ST.884 101.￿1 538.927 al￿18 ol dlr•¢t ¢o•ts Total lund• 2025 Tot81 l(Jnd8 2024 Churcb 2025 Slafi c0818 Church hOU￿n9 exponaes Trav•1 0111tsr iiilril¥iwW Mlsslon and (thach 224,033 15,828 e95 7.710 65.105 224.033 1S.828 213,984 25, 161 521 4,4Y8 76,092 7,710 65,105 313,371 313.371 319,236 To1812024 319.236 319.236 Pago 24 ROMFORD BAPTIST CHURCH NOTES TO THE FTNANCiAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analy818 of •xpondltur• by advltb08 (cont1n￿￿) Analy•l• ot 8UPPOrt ¢o¥l¥ Total funds 2025 Total funds 2024 Church 2025 Slaff eost5 Deprgaation ChurGh prernls05 Church office experths AudltOf8' ￿M￿n￿rat￿)n Leyal 180$ 50.175 15.314 88.420 42.387 8,073 507 50.175 15,314 88.420 41387 8,073 507 48,437 16,607 48,688 34,990 7,839 5,240 204,876 204.876 161,801 Totsl 2024 161.Wl 161,801 AudltorB' r•mun•r•llon Tho Audltors. rsmun¥8tlon 8mtyJntB Io w auditor fèè of £8.05812024- £7,824J, and xcOuntar￿Y ol £ . 12024. £-1 10. Staff c0818 2025 2024 Wffjes and ¥￿an89 Soclal securfty ¢osts Contdbutbon to defired sthemes 242,738 12,354 19,116 230,745 12,164 19,512 274.208 262.421 Th• 8v&r89fy numborof pfjrs￿ bythg Chgrtty duriry Iho swrw86 8$ folkyws: 2025 2024 12 13 No emty0￿ ￿¢th(l rerwnwg1i￿ amountlr¥J tts m(*e than £60,IM in thor ￿r. Page 25 ROMFORD BAPTIST CHURCH MOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OEGEPABER 2025 11. Tn4•1o•$' slip￿￿ and txpenxs Duriry the year. salaries have bean pak11o R8v l B￿ce £47,38012024." £46,117), R8v V Bunce £35.47Q 12024-. £34.3(KJl and Rov J Lov•aJd £Nil12024.. £11.6591. for mknl&tero1 $eM¢es. Employ6rs ponslon ccnlribU￿Dns totslliNJ £11.821 12024: £13.221>*we on Iheirbehaw. Induded In the alwe salaths #xperws totaRing £T512024.. £7,895> wthfj¢h reJmbursed or pald direcly to 3 Twustee8. 12. Tongsbl• fix•d assets Lono4•nn Frnehold l¢asohold Flxtur•s and propety property fft¢lngs Total Cost or valuatlon At 1 January 2025 Additicns (988,270 71.490 188,000 158,983 3.104 6.935.253 74,$94 Al 310•¢omber202S 6.659.780 188,000 161087 7,009,847 D•pr•¢l•llon At l January 2025 f.haryn fNthr* yAAr 2.192 126,722 14.216 128.914 15,312 At 31 D8e•mb8r 2025 3,288 140,938 144,226 Not book valu At 31 December 2025 6.656.472 188.000 21,149 6,865,621 At 31 2024 58A078 188.000 31261 6,806,339 13. Slock• 2025 2024 Raw matert* and ¢on$um*Jtes 877 791 Pag8 26 ROldFORD BAPTIST ¢HUR¢H NOTES TO THE Fifw4CIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 14. D•btors 2025 2024 Du• wlthln on• y•ar Trade debtors Other d8btor5 Prepayrnenls And accrued inccrfno 5,980 12.183 5.269 5,396 17,130 5,570 23.432 22,096 IS. Credltorn: knounl• f8lllng du• wlthon on• 2025 2024 Trnde ¢rgYiforn 0th8r tax8iK)n socia wurily Accruals and dalwrerl IKomo 25,24S 5.876 19.747 4,589 2,787 7,824 50.868 1&200 Paae 27 ROMFORD BAPTIST CHURCH NOTES TO THE FIPIANCIAL STATEMETrThS FOR THE YENI ENDEO 31 DECEMBER 2Q25 16. Statemertt J ank fund {5861 14.855 {113911 112891 175 61469 15.755 {12.97TI 112891 S3,958 T¢)t41 ollund¥ 7,667,179 567.269 {544M161 7.68B.942 Page 28 ROMFORD BIPTIST CHURCH NOTES TO THE FINANCIAL STATEIIENT5 FOR THE YEAR ENDED 31 DE¢EMBER 2025 16. Stat•me￿ ol fvnds l¢onlln¥•d statement of fvnds. prtor yw Balanca at 31 Trnn$fers Decemly6r ouf 2024 l J8nu&y Unrestrlcted fund¥ D•sSgnat•d fund• Fixed asset fund Contingencylund Junellon Road Paronl and Tothhr Gro 0.810.588 (4,249) 6.806,339 88.09Q 45.170 3.382 45.170 2.837 4.266 (3. 710) 6.926,685 4.255 13,710) (4,249) 6,922,981 Gonoral fund• Genoral fund Auxill8rf￿ fu Churth 9roup fu￿8 622,412 7,789 725 497.106 (459,9&3) 1208 662,765 7,789 10.177 24,846 174,435) 1,041 688.926 521.952 (534,398) 4.249 680.729 Tolal Unr¢$trld¢¢l funds 7.615.611 526,207 (S38.708) 7,603.710 Re8trfct8d fund8 Benevolent Fund Future wqect fund Jack Petchey Fund 252 253 60,000 3,277 Z873 1.157 (813) 63.125 1.IS7 (813) 63,469 Total of funds 7.67B.736 527.364 (538.921) 7.667,179 Page 29 ROMFORD WTIST CHURCH NOTES TOT14E FINAACIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 17. Summary offunds Summary offvnds. ¢uwrentyur Balanc8 at 31 Balan￿ at 1 J•ntsary 202S Transfers D¢¢tmber inlout 2025 In¢ome Expl￿dIt￿M De¥ign8led lund• Gofi8r81 lunds R8siric18d fund8 6,922,981 fjaO,729 4,580 546.934 15.755 14.6311 1526.89BI 112.9771 59.282 150.9931 12.2891 6.982.212 643.772 63,#58 7.167.179 $67269 1544,5061 7.689.942 Summary ol fund•- prfor y• 8818nce al 31 Transfors Doc&mb&r Inloul 2024 Bd8nc• 8t Y J8nuwy 2024 Des￿￿￿ted l￿d# General funds Reslfi¢ted fun &926,685 688,926 63,125 4.255 521,952 1. 157 (3.7101 (534.3981 (813) (4,249) 4,249 6,922,981 680, 729 63,469 7,678,736 527,364 (538.921) 7,667, 179 18. An8lys18 of n•t 881•18 b8lw••n funds An¥ly¥ls of r￿t M¥•ls b•tweeTr funds. Current y•ar Unrvstrlctod Re81rict¢d fund8 2025 Total fund$ 2025 202S Tangible flxed assets Current as$8ts Cr8dllors d￿8 %*ithin ￿ year 6.865.621 811,231 150.B6B) 6,865,621 875.189 150.8681 &3.958 Total 7.625.984 63.958 7,689,942 Page 30 ROMFORD BAPTIST CHURCH NOTES TO THE FIlIANc￿ STATEIIENTS FOR THE YEAR ENDED 31 DECEMBER 2025 18. Analys￿ of nolo¥¥et$ l>•lweeTh fvnds l¢ontlnuedl Anaty¥is of net ass•ts belw•eTr fvnd•. pdor ￿•T Unr8slrfcteI wag re¢*fv￿ from Romfortj Boplst Church Houslng As$oclatson LIM￿¢￿. a Gharity under wmmon conlrc4, in respe￿ Qf pastoral Se￿0$ During Iho year payrnents ol E17.91012024. I6,2￿) war¥ rn￿e to Romford Bapii$l Church HI￿51n9 Associalion Limiled in respocl tsf book-koeplng arKI wom15es managomertt. At Ihe baL8nce shoot date £1,94812024.. £2181 wa8 re￿1varIe frorn RBCHA IA inrjiill￿ *ilhln IrAd• d•blor4 &nd £13,•S7 12024.. £3,796) wAq payable to RBCHA and L8 ￿uded 1wv￿rt trade uedlt(Y6. Durfng th8 grants of £10,65912024.. £41.6841 madg lo RBC Community C4re, o Charty under Cornm￿ conlrd. Durkng the year. incom8 of £17.542 12024.. £NMI was re¢eryed in respect ol pa￿011 servic¢s provided Al the baL2ncè $Wt date, £10,659 12024.. ENill was owgd to RBC Cornmunty C8r0 ind￿jad In accruds. PoBt balanc• *h@•t •v•nts The Hardd Hill manse b8fr¥J hdd by Romford Baptst Church vmlh a nol book valu8 of£584.070 will bo tranBferyed to the E8A arK1 BUGB during 2026. Page 32