Registered Charity no. 1173771
Lister Hill Baptist Church
Trustees Annual Report and Accounts Year Ended 31st December 2024
Lister Hill Baptist Church
Year Ended 31st December 2024
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustee's Annual Report | 2 |
| Independent Examiners Report | 6 |
| Statement of Financial Activities | 7 |
| Statement of Financial Position | 8 |
| Notes to the Financial Statements | 9 |
Lister Hill Baptist Church
Year Ended 31st December 2024
Legal and Administrative Information
Reference
The Charity is called “Lister Hill Baptist Church” and is registered with the Charity Commission for England and Wales.
| Registered Charity Number | 1173771 |
|---|---|
| Registered Office | 1 Brownberrie Avenue |
| Hosforth | |
| Leeds | |
| LS18 5PW |
The Trustees
The trustees who served during the year end to the period to sign off the financial statements are as follows:
| Rachel Stirland | ||
|---|---|---|
| Rev Matt Powell | Resigned Mar 2025 | |
| Dawn Stirland | ||
| Clifford Parker | ||
| Alan Helm | ||
| Margaret Rushfirth | ||
| John Fairburn | ||
| Barbara McLaren | ||
| Lynne Green | ||
| Susan Liles | Appointed Dec 2024 | |
| Primary Bankers | Santander | Virgin Money |
| Santander UK | PO Box 183 | |
| Bridle Road | 30 The Foretate | |
| Bootle | Kilmarknock | |
| LS30 4GB | KA1 1JH | |
| Independent Examiner | Nigel Wyatt BSC FCA | |
| Wyatt & Co Chartered | Accountants | |
| 125 Main Street | ||
| Garforth | ||
| Leeds | ||
| LS25 1AF |
1
Lister Hill Baptist Church
Year Ended 31st December 2024
Trustee's Annual Report
The Trustees present their annual report together with the financial statements of the Trust (“Church”) for the year ended 31 December 2024.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) as detailed in the accounting policies.
Structure, Governance and Management
The Church is a registered charity (number 1173771). The Church registered formally with the charity commission in anticipation of its annual income exceeding the permitted limit of £100,000 which meant that it would no longer qualify as an “excepted charity” which was not required to register. The Constitution dated 24 April 2017 forms its governing document. The church is a member of the Baptist Union of Great Britain.
At the date of registration all existing Trustees were appointed formally as Trustees of the new registered organisation.
The method of appointment of Charity Trustees is set out in the Church Constitution. The membership of the Charity Trustees consists of our minister, deacons and leaders, church secretary and treasurer, all of whom are elected at the Church Member’s Meeting. Our Charity Trustees are responsible for making recommendations to the church but ultimately most matters are the decision of the Church Member’s Meeting.
Our Charity Trustee meetings are ‘business like’ and productive, and they always include prayer, Bible reading, and financial matters presented by our Treasurer along with any other matters that need addressing. Minutes are taken efficiently by our Church Secretary, circulated and stored safely for the future.
Reference and Administrative Details
The reference and administrative details are shown within the charity information page which forms part of this Trustees Report.
Our paid administrator carries out most of the administrative tasks of the charity, supported where needed by others such as our Church Secretary.
Public benefit
When reviewing the aims and objectives of the charity, and in planning future activities, the church leadership have had regard for the guidance on public benefit published by the Charity Commission, and in particular the specific guidance on charities for the advancement of religion. The church proclaims the Gospel of Jesus Christ. This benefit is available to all who come into contact with the church in any way.
The Charity Trustees of Lister Hill Baptist Church have the responsibility together with the rest of the church of seeking the advancement of the Christian faith and the promotion of the whole mission of the Church – pastoral, evangelistic, social and ecumenical.
1
Lister Hill Baptist Church
Year Ended 31st December 2024
Trustee's Annual Report
Aims and purposes
The Charity Trustees of Lister Hill Baptist Church have the responsibility together with the rest of the church of seeking the advancement of the Christian faith and the promotion of the whole mission of the Church – pastoral, evangelistic, social and ecumenical.
The vision for Lister Hill Baptist Church is to “Be family, worship Jesus, make disciples and tell others”.
All of our activities should help us to achieve at least one of these aims. Our strapline is ‘knowing Jesus and making him known’. In brief this reminds us whom we serve, and helps remind us of our central purpose as Christians in a Baptist church.
Working with other local churches and charitable giving
We work with other local churches where possible through Horsforth Churches Together. We do this by sending representatives to participate in their meetings, helping run community events such as activities at the annual Gala, and participating in and supporting acts of public witness such as the Good Friday ‘walk of witness’ and Carols in the Park.
We also continue to support charitable social action both in the UK and abroad, such as supporting Christian Aid, Compassion & Operation Christmas Child.
Wider Baptist life
We partake in wider Baptist life, being a member church of the Yorkshire Baptist Association and the Baptist Union of Great Britain.
Achievements and Performance
Church Weekend & The Blackley Centre
Our church weekend (at home) was held at church in March 2024. It had 2 purposes – fellowship; and the chance to explore how to be a healthy church. We had a visiting speaker from the Blackley Centre, who contributed by leading talks and workshops on how to listen and what a healthy church looks like. We also had fun activities including We also had fun activities including a dance class, biscuit making, a walk, an AV presentation, a music workshop, quizzes and shared meals.
The weekend was followed by a series of visits from the Blackley Centre to give members the opportunity to talk openly about how they feel about Lister Hill. People were encouraged to give negative and positive feedback which was then reported back to members in October 2024.
Link Up & Housegroups
Link Up is a Wednesday afternoon group aimed at the older members of our church and offers a midweek fellowship meeting. Over the course of the year meeting have included visiting speakers, a trip to a local nature reserve, a Christmas meal and trips to local garden centres. Since September, 2024 there has been the opportunity to share homemade soups and roll before the meeting. This has been open to all members of the church.
Other Housegroups have continued to meet, and their activities have included bible studies, worship and a chance to share fellowship and pray in smaller groups.
2
Lister Hill Baptist Church
Year Ended 31st December 2024
Trustee's Annual Report
Rainbows Café
Rainbows Cafe has functioned with good effect this past year, welcoming mainly carers with young children but others from the community too. We provide a very friendly environment with plenty of play opportunities. Refreshments for adults and young children are freely provided with opportunity for folk to make a financial donation available. We have a core of regular folk who attend the Café, who find it a significant support and the children really look forward to coming. We see new people attending most weeks. The team of volunteers are very supportive of each other and those who come and we all really enjoy being and facilitating this community outreach.
Links with Mexico
Our continued links with the church in Mexico & a summer mission trip by a number of our church members.
Youth Work
The number of young people at our services is growing. We have different groups for them; our growing and newly decorated creche, LIGHT (our younger group), and Ignite (our older class).
Note: Ignite also meets on Fridays fortnightly in church and monthly at the manse.
Operation Christmas Child
The church packed children’s gifts into shoe boxes for the Operation Christmas Child Charity & this year we broke our previous record by doing 134 boxes. The church also acted as a regional collection hub for the boxes with 432 boxes collected.
Café church
We held several Café Church services this year offering a less traditional/formal atmosphere, aimed at welcoming members of the community who are not used to coming to church. Our Ignite group organised the Harvest service and it included small animal to pet and quizzes and as well as a more traditional message. Our youth also performed at 2 of the services. The Café Church Christmas 2024 was attended by well over 100 people.
Holiday Club
In August 2024 we held our second Holiday Club, welcoming 35 local kids aged 5-11 for a fun filled pack week with lots of activities. The Holiday Bible Club theme this year was Mini Olympics.
Fairtrade
Lister Hill continues to be a Fairtrade place of worship meaning we use Fairtrade�products wherever possible and�promote information with the wider congregation.
Rewind
Over 200 years 4 & 5 children from schools in Horsforth were able to have fun looking at the Christmas & Easter stories through drama, games & craft.
School visits
Over the course of the year there have been several visits from pre-school and school groups.
We had three, Year 3 classes from a Leeds school join us for sessions based on element of the RE curriculum - baptism, the bible, music and communion. Great fun was had and the children left with a much better understanding of church.
3
Lister Hill Baptist Church
Year Ended 31st December 2024
Trustee's Annual Report
University Links
We have continued to develop our relationship with Trinity University in Horsforth. For the first time in several years, we were able to represent our church at the Freshers’ Fair where we spoke to a lot of students. This has resulted in a small number of them coming to Lister Hill on a regular basis. Matt has been a regular part of the Tea on the Landing team which offers support to students on a weekly basis. He is now the Baptist Chaplain and part of the Accompaniment team to encourage students with their Christian journey. The university now runs an Alpha course.
Cantonese Services
We held our first Cantonese/English Bilingual service, sharing our common faith across language & culture. There was a specific Saturday session (9th March) and a couple of bilingual services later in the year.
Hosting the Living Well Showcase
The event was in May 2024 and promoted Dementia Friendly Horsforth & provided signposting for people with dementia.
Churches together
As part of the Horsforth Churches Together, we hosted the Rewind to Easter & Christmas events. Church members supported the annual Carols in the Park community event, with around 1000 people attending to sing Carols round the bandstand in the local park.
Many of the church also joined the Good Friday Walk of Witness. This involves a parade down Town Street following the cross & ending with a reflective service at The Green.
Manse
In September 2024 we bought a new church manse, which has improved facilities so that the church can make greater use of the Manse for meetings, etc.
Volunteers
Most of what we do is volunteer led, and we could not achieve what we do and offer so much to the community were it not for the hard work of the many volunteers within the church membership. We would like to publicly thank them in this document for all that they give of themselves in order to help us carry out our aims. We provide training wherever it is needed so that our volunteers are up to date with best practice and legal requirements, covering areas such as basic food hygiene, first aid and safeguarding training.
4
Lister Hill Baptist Church
Year Ended 31st December 2024
Trustee's Annual Report
Financial Review
During the year total income amounted to £96,923 (2023; £93,208) of which Donations and legacies was the main component and totalled £81,516 (2022: £73,357). Expenditure for the year totalled £115,473 (2023: £96,336), making net income for the year of £-18,001 (2023: £-3,128) before fixed asset gains / (losses). The two main components of expenditure are staff costs and premises costs.
At the balance sheet date, the church had total funds of £1,954,518 (2023: £1,863,995). Uncommitted reserves freely available for church charitable activities decreased by £19,592 to £93,462 (2023: £113,054).
The Trustees considered that the minimum reserves necessary to be held were 12 months of staff costs, which is approximately £38,000.
Investment Policy
In accordance with the Trust Deed, the Trustees have the power to invest in stock or other investments as they see fit.
22/05/2025
This report was approved by the Trustees on …………….……………………and signed on their behalf by:
Trustee: CiQDond RanlZen
Clifford Parker
5
Lister Hill Baptist Church
Year Ended 31st December 2024
Independent Examiners Report
I report to the trustees on my examination of the financial statements of Lister Hill Baptist Church ('the charity') 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 charity'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
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
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 Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have 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.
Emphasis of Matter
I draw attention to the fact that I was unable to obtain a bank statement to confirm the nil year-end balance of one of the church’s current accounts. Additionally, I did not receive a mortgage statement or nominal ledger report to verify the full repayment of the mortgage following the sale of the previous manse. My opinion is not modified in respect of these matters.
Nigel Wyatt BSC FCA Date: 25/06/2025 Independent Examiner 125 Main Street Garforth Leeds, LS25 1AF
6
Lister Hill Baptist Church
Year Ended 31st December 2024
Statement of Financial Activities
| Statement of Financial Activities | |||||
|---|---|---|---|---|---|
| 2024 | 2023 | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| Note | £ | £ | £ | £ | |
| Income | |||||
| Donations and legacies | 81,516 | - | 81,516 | 73,357 | |
| Charitable activities | 876 | 1,894 | 2,770 | 5,787 | |
| Activities for generating income | 8,741 | - | 8,741 | 10,033 | |
| Other income | 3,896 | - | 3,896 | 4,031 | |
────────── |
────────── |
────────── |
────────── |
||
| Total income | 2 | 95,029 | 1,894 | 96,923 | 93,208 |
────────── |
────────── |
────────── |
────────── |
||
| Expenditure | |||||
| Expenditure on charitable activities | 3 | 113,030 | 2,443 | 115,473 | 96,336 |
────────── |
────────── |
────────── |
────────── |
||
| Total expenditure | 113,030 | 2,443 | 115,473 | 96,336 | |
────────── |
────────── |
────────── |
────────── |
||
────────── |
────────── |
────────── |
────────── |
||
| Net income and net movement in funds before fixed asset gains / (losses) |
(18,001) | (549) | (18,550) | (3,128) | |
────────── |
────────── |
────────── |
────────── |
||
| Gain on the sale of fixed asset | 117,059 | - | 117,059 | - | |
────────── |
────────── |
────────── |
────────── |
||
| Net income and net movement in funds after fixed asset gains / (losses) |
99,058 | (549) | 98,509 | (3,128) | |
────────── |
────────── |
────────── |
────────── |
||
| Net income and net movement in funds | |||||
| Total funds brought forward | 12 | 1,862,827 | 1,168 | 1,863,995 | 1,867,123 |
| Transfers | 12 | (549) | 549 | - | - |
────────── |
────────── |
────────── |
────────── |
||
| Total funds carried forward | 12 | 1,961,336 | 1,168 | 1,962,504 | 1,863,995 |
────────── |
────────── |
────────── |
────────── |
All income and expenditure derive from continuing activities.
7
Lister Hill Baptist Church
Year Ended 31st December 2024
Statement of Financial Position
| Statement of Financial Position | |||
|---|---|---|---|
| 2024 | 2023 | ||
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 8 | 1,867,874 | 1,744,336 |
| ────────── | ────────── | ||
| 1,867,874 | 1,744,336 | ||
| Current assets | |||
| Debtors | 9 | 6,032 | 4,945 |
| Cash at bank and in hand | 93,471 | 129,314 | |
| ────────── | ────────── | ||
| 99,503 | 134,259 | ||
| Creditors: amounts falling due within one year | 10 | 4,873 | 7,190 |
| ────────── | ────────── | ||
| Net current assets | 94,630 | 127,069 | |
| ────────── | ────────── | ||
| Total assets less current liabilities | 1,962,504 | 1,871,405 | |
| ────────── | ────────── | ||
| Creditors: amounts falling due after one year | 11 | - | 7,410 |
| ────────── | ────────── | ||
| Net assets | 13 | 1,962,504 | 1,863,995 |
| ────────── | ────────── | ||
| Funds of the charity | |||
| Restricted funds | 12 | 1,168 | 1,168 |
| Unrestricted funds | 12 | 1,961,336 | 1,862,827 |
| ────────── | ────────── | ||
| Total charity funds | 12 | 1,962,504 | 1,863,995 |
| ────────── | ────────── | ||
| Name of Trustee: | Clifford Parker | ||
| ─────────────────────────────────────────────────── | |||
| Signed on behalf of the Trustees: | Ci QDondRanlZen |
||
| ─────────────────────────────────────────────────── | |||
| Date of approval: | 25/06/2025 |
───────────────────────────────────────────────────
8
Lister Hill Baptist Church
Year Ended 31st December 2024
Notes to the Financial Statements
1 Accounting Policies
Basis of preparation
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011.
Assessment of going concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Fund accounting
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Incoming resources
All incoming resources are recognised once the charity has entitlement to the resources. It is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.
• All voluntary income from members of the church are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.
• Grants where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.
• Income resources from charitable trading activities such as the letting are accounted for when invoices are drawn up (as the point of entitlement).
• Donated services and facilities are included at the value to the charity where this can be quantified.
• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
• Volunteer time, the value of voluntary support for the work of the church is not included in the accounts but is described in the Trustees annual report.
• Investment Income is included in the accounts when receivable.
9
Lister Hill Baptist Church
Year Ended 31st December 2024
Notes to the Financial Statements
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Governance costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.
Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Tangible fixed assets
All assets costing more than £700 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. No depreciation has been charged on the freehold building as it is considered that the residual value is such that any depreciation charge would be immaterial. The following fixed asset categories are depreciated on the following basis.
Freehold land and buildings: Not depreciated Fixtures and fittings: 25 years straight line Office equipment: 5 years straight line
Pensions
The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
Operating leases
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
Taxation
The charity is exempt from tax on its charitable activities.
Critical accounting estimates and judgements
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results.
10
Lister Hill Baptist Church
Year Ended 31st December 2024
Notes to the Financial Statements
2 Analysis of Income
| Analysis of Income | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds |
|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Income from donations and offerings | |||
| Standing order - planned donations | 60,234 | - | 60,234 |
| Collection offerings | 4,045 | - | 4,045 |
| Gift-Aid recoverable | 16,342 | - | 16,342 |
| Other donations | 895 | - | 895 |
────────── |
────────── |
────────── |
|
| 81,516 | - | 81,516 | |
| Income from charitable activities | |||
| Holiday club | - | 1,894 | 1,894 |
| Rainbows café | 721 | - | 721 |
| Youth work | 155 | - | 155 |
────────── |
────────── |
────────── |
|
| 876 | 1,894 | 2,770 | |
| Income from other trading activities | |||
| Premises lettings | 8,741 | - | 8,741 |
────────── |
────────── |
────────── |
|
| 8,741 | - | 8,741 | |
| Income from investments | |||
| Interest on cash deposits | 3,896 | - | 3,896 |
────────── |
────────── |
────────── |
|
| 3,896 | - | 3,896 | |
────────── |
────────── |
────────── |
|
| Total Income | 95,029 | 1,894 | 96,923 |
────────── |
────────── |
────────── |
11
Lister Hill Baptist Church
Year Ended 31st December 2024
Notes to the Financial Statements
2 Analysis of Income (Continued)
| Analysis of Income(Continued) | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds |
|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Income from donations and offerings | |||
| Standing order - planned donations | 54,655 | - | 54,655 |
| Collection offerings | 5,607 | - | 5,607 |
| Gift-Aid recoverable | 12,634 | - | 12,634 |
| Other donations | 461 | - | 461 |
────────── |
────────── |
────────── |
|
| 73,357 | - | 73,357 | |
| Income from charitable activities | |||
| Holiday club | 1,299 | 577 | 1,876 |
| Rainbows café | 1,468 | - | 1,468 |
| Youth work | 2,443 | - | 2,443 |
────────── |
────────── |
────────── |
|
| 5,210 | 577 | 5,787 | |
| Income from other trading activities | |||
| Premises lettings | 10,033 | - | 10,033 |
────────── |
────────── |
────────── |
|
| 10,033 | - | 10,033 | |
| Income from investments | |||
| Interest on cash deposits | 4,031 | - | 4,031 |
────────── |
────────── |
────────── |
|
| 4,031 | - | 4,031 | |
────────── |
────────── |
────────── |
|
| Total Income | 92,631 | 577 | 93,208 |
────────── |
────────── |
────────── |
12
Lister Hill Baptist Church
Year Ended 31st December 2024
Notes to the Financial Statements
3 Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds |
|
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Administration | 1,719 | - | 1,719 |
| Church premises costs | 15,273 | - | 15,273 |
| Giving and donations | 15,589 | - | 15,589 |
| Governance costs | 1,680 | - | 1,680 |
| Manse costs | 22,117 | - | 22,117 |
| Ministry and church activities | 10,133 | 2,443 | 12,576 |
| Staff related costs | 4,278 | - | 4,278 |
| Staff salaries | 42,241 | - | 42,241 |
────────── |
────────── |
────────── |
|
| 113,030 | 2,443 | 115,473 | |
────────── |
────────── |
────────── |
Building and Premises costs includes a £6,471 (2023: £6,284) depreciation charge.
| Unrestricted | Restricted | Total Funds |
|
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Administration | 1,996 | - | 1,996 |
| Church premises costs | 22,296 | - | 22,296 |
| Giving and donations | 10,601 | - | 10,601 |
| Governance costs | 1,662 | - | 1,662 |
| Manse costs | 8,110 | - | 8,110 |
| Ministry and church activities | 11,802 | 577 | 12,379 |
| Staff related costs | 2,047 | - | 2,047 |
| Staff salaries | 37,245 | - | 37,245 |
────────── |
────────── |
────────── |
|
| 95,759 | 577 | 96,336 | |
────────── |
────────── |
────────── |
|
| Governance Costs | |||
| 2024 | 2023 | ||
| £ | £ | ||
| Independent Examiner's fee | 1,680 | 1,662 | |
────────── |
────────── |
||
| 1,680 | 1,662 | ||
────────── |
────────── |
13
Lister Hill Baptist Church
Year Ended 31st December 2024
Notes to the Financial Statements
4 Volunteers
The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further detail about volunteer contributions in the organisation.
5 Independent examination fees
Fees payable to the independent examiner for:
2024 2023 £ £ Independent examination and preparation of the financial 1,680 1,662 statements
6 Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 36,015 | 33,408 |
| Social security costs | - | - |
| Employer contributions to pension plans | 4,460 | 3,837 |
────────── |
────────── |
|
| 40,475 | 37,245 | |
────────── |
────────── |
The average head count of employees during the year was as follows:
2024 2023 Average head count 2 2
Number of employee received employee benefits of more than £60,000 during the year was as follows:
| 2024 | 2023 | |
|---|---|---|
| More than £60,000 | - | - |
The Charity also utilised the services of some self employed contractors during the year.
Key Management Personnel
The charity considers its key management personnel to be the Trustees and the Minister. The total employee benefits received by key management were as follows:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Key management personnel employee benefit | 35,378 | 32,397 |
14
Lister Hill Baptist Church
Year Ended 31st December 2024
Notes to the Financial Statements
7 Trustee remuneration and expenses
During the year two trustees received remuneration as employees of the charity. M Powell was employed by the Church as Minister and D Stirland as Administrator. Both are not remunerated for the role as trustee. The total remuneration received during the year including employers national insurance and employers pension contribution was as follows.
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| M Powell | 35,378 | 32,397 |
| D Stirland | 7,855 | 7,166 |
During the year three trustees (2023: Three) incurred out of pocket expenses for the day to day running of the Charity. The total expenses claimed during the year was £1,283 (2023: £681). The type of expenses incurred related to ministry, pastoral and travel costs.
During the year the total aggregated donations made to the charity by the trustee's during the year was £10,564 (2023: £5,360).
8 Tangible fixed assets
| Tangible fixed assets | ||||
|---|---|---|---|---|
| Freehold | ||||
| land and | Fixtures | Other | ||
| buildings | and fittings | equipment | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| At 1 January 2024 | 1,664,819 | 112,498 | 8,921 | 1,786,238 |
| Additions | 395,000 | - | 936 | 395,936 |
| Disposal | (265,927) | - | - | (265,927) |
────────── |
────────── |
────────── |
────────── |
|
| At 31 December 2024 | 1,793,892 | 112,498 | 9,857 | 1,916,247 |
────────── |
────────── |
────────── |
────────── |
|
| Depreciation | ||||
| At 1 January 2024 | - | 34,648 | 7,254 | 41,902 |
| Charge for this year | - | 4,500 | 1,971 | 6,471 |
| Disposal | - | - | - | - |
────────── |
────────── |
────────── |
────────── |
|
| At 31 December 2024 | - | 39,148 | 9,225 | 48,373 |
────────── |
────────── |
────────── |
────────── |
|
| Carrying amount | ||||
| At 31 December 2024 | 1,793,892 | 73,350 | 632 | 1,867,874 |
────────── |
────────── |
────────── |
────────── |
|
| At 31 December 2023 | 1,664,819 | 77,850 | 1,667 | 1,744,336 |
────────── |
────────── |
────────── |
────────── |
During the year the Church sold the property located on Tinshill Lane, LS16 and bought a property on Knoll Wood Park, LS18.
15
Lister Hill Baptist Church
Year Ended 31st December 2024
Notes to the Financial Statements
9 Debtors
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Accrued income | 4,755 | 4,740 | |
| Other debtors | 1,277 | 205 | |
────────── |
────────── |
||
| 6,032 | 4,945 | ||
────────── |
────────── |
||
| **10 ** | Creditors: amounts falling due within one year | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Trade creditors | 2,068 | 790 | |
| Accruals | 2,805 | 2,279 | |
| Bank loan | - | 4,121 | |
────────── |
────────── |
||
| 4,873 | 7,190 | ||
────────── |
────────── |
||
| **11 ** | Creditors: amounts falling due after one year | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Bank loan | - | 7,410 | |
────────── |
────────── |
||
| - | 7,410 | ||
────────── |
────────── |
16
Lister Hill Baptist Church
Year Ended 31st December 2024
Notes to the Financial Statements
12 Analysis of charitable funds
| 1 Jan 2024 | IncomeExpenditure | IncomeExpenditure | Transfers | Gain / (Loss) | 31 Dec 2024 | |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Unrestricted Funds | ||||||
| Unrestricted | ||||||
| General funds | 113,054 | 95,029 | (113,030) | (118,650) | 117,059 | 93,462 |
| Designated | ||||||
| Church property fund | 1,749,773 | - | - | 118,101 | - | 1,867,874 |
────────── |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Total Unrestricted | 1,862,827 | 95,029 | (113,030) | (549) | 117,059 | 1,961,336 |
────────── |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Restricted Funds | ||||||
| Ukraine appeal | 1,168 | - | - | - | - | 1,168 |
| Holiday club | - | 1,894 | (2,443) | 549 | - | - |
────────── |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Total Restricted Funds |
1,168 | 1,894 | (2,443) | 549 | - | 1,168 |
────────── |
────────── |
────────── |
────────── |
────────── |
────────── |
|
────────── |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Total Funds | 1,863,995 | 96,923 | (115,473) | - | 117,059 | 1,962,504 |
────────── |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| 1 Jan 2023 | IncomeExpenditure | Transfers | Gain / (Loss) | 31 Dec 2023 | ||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted Funds | ||||||
| Unrestricted | ||||||
| General funds | 116,182 | 92,631 | (95,759) | - | - | 113,054 |
| Designated | ||||||
| Church property fund | 1,749,773 | - | - | - | - | 1,749,773 |
────────── |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Total Unrestricted | 1,865,955 | 92,631 | (95,759) | - | - | 1,862,827 |
────────── |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Restricted Funds | ||||||
| Ukraine appeal | 1,168 | - | - | - | - | 1,168 |
| Holiday club | - | 577 | (577) | - | - | - |
────────── |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Total Restricted Funds |
1,168 | - | - | - | - | 1,168 |
────────── |
────────── |
────────── |
────────── |
────────── |
────────── |
|
────────── |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Total Funds | 1,867,123 | 92,631 | (95,759) | - | - | 1,863,995 |
────────── |
────────── |
────────── |
────────── |
────────── |
────────── |
17
Lister Hill Baptist Church
Year Ended 31st December 2024
Notes to the Financial Statements
Fund Descriptions
Church property fund
The Church property asset fund is the value of unrestricted funds represented by the tangible fixed assets owned and used by the Church on an on-going basis. These comprise of the church, the manse, fixtures, fittings and equipment of the church.
Holiday club
Donations received to specifically support and fund the holiday bible clue run during the summer of 2023 and 2024.
Ukraine appeal
To raise money to help and support the citizens of Ukraine as part of the wider Baptist Union's fund raising appeal.
Fund transfers
Transfers from the General fund to the Church property fund of £110,115 of fixed asset additions which relates to the purchase of the new manse so that the fund matches the net book value of assets held at the year end less outstanding mortgage finance.
13 Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds |
|
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Tangible fixed assets | 1,867,874 | - | 1,867,874 |
| Current assets | 98,335 | 1,168 | 99,503 |
| Creditors less than 1 year | (4,873) | - | (4,873) |
| Creditors greater than 1 year | - | - | - |
────────── |
────────── |
────────── |
|
| 1,961,336 | 1,168 | 1,962,504 | |
────────── |
────────── |
────────── |
|
| Unrestricted | Restricted | Total Funds |
|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Tangible fixed assets | 1,744,336 | - | 1,744,336 |
| Current assets | 133,091 | 1,168 | 134,259 |
| Creditors less than 1 year | (7,190) | - | (7,190) |
| Creditors greater than 1 year | (7,410) | - | (7,410) |
────────── |
────────── |
────────── |
|
| 1,862,827 | 1,168 | 1,863,995 | |
────────── |
────────── |
────────── |
14 Related party transactions
No related party transactions took place during the year (2023: £0).
18