Registered Charity no. 1173771 

## **Lister Hill Baptist Church** 

**Trustees' Annual Report and Accounts Year Ended 31st December 2025** 




## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **Contents Page** 

||**Page**|
|---|---|
|Legal and Administrative Information|**1**|
|Trustees' Annual Report|**2**|
|Independent Examiner's 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 2025** 

## **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|
||Horsforth|
||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: 

||Rev Matt Powell|_Resigned Mar 2025_|
|---|---|---|
||Dawn Stirland||
||Clifford Parker||
||Alan Helm||
||Margaret Rushfirth||
||John Fairburn||
||Barbara McLaren||
||Lynne Green||
||Susan Liles||
||Kevin Weeks|_Appointed May 2025_|
|**Primary Bankers**|Santander|Virgin Money|
||Santander UK|PO Box 183|
||Bridle Road|30 The Foretate|
||Bootle|Kilmarnock|
||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 2025** 

## **Trustees’ Annual Report** 

The Trustees present their annual report together with the financial statements of the Trust (“Church”) for the year ended 31 December 2025. 

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 2025** 

## **Trustees’ 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** 

## **Being Church & a Change in Leadership** 

Following a Church Leadership Away Day in January 2025, together with a subsequent period of review and discussion, it was agreed by mutual consent that the Minister, Matt Powell, would step down from his role in March 2025. 

As part of the agreed severance arrangements, the Church continued to provide stipend support for a further six months and permitted occupation of the Manse until the end of the calendar year, enabling time for alternative employment and housing arrangements to be secured. 

As is often the case during periods of leadership transition, a small number of families chose to leave the Church. However, this period also provided opportunity for members to exercise and develop their gifts, and for the Deaconate to assume increased leadership responsibility. Preaching has been shared among members and visiting preachers. 

The Church has placed renewed emphasis on prayer, establishing a monthly Praise and Prayer evening and introducing a prayer board for requests and testimonies. Trustees have observed a strengthening sense of fellowship and mutual support within the Church community. 

Leadership has encouraged greater openness and communication, including expanded discussion at Members’ Meetings and the introduction of regular “Let’s Talk” sessions with Trustees. 

A number of new families have joined during the year, and attendance at the Sunday morning crèche has increased. 

The Church has continued to foster intergenerational community through all-age services, church lunches and its Christmas Party celebration. Weekly services are livestreamed and made available via the Church’s YouTube channel, typically receiving up to 100 views per week. 

2 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **Trustees’ Annual Report** 

During the year, the Church developed and adopted a new Equality, Diversity, Relationships and Inclusion Statement to clarify its theological convictions and expectations for life within the Church community. 

## **LinkUp and Housegroup** 

LinkUp continues to meet on Wednesday afternoons, providing fellowship primarily for older members while remaining open to all. Meetings include refreshments, guest speakers and occasional outings, including a Christmas meal. 

A Housegroup has also met regularly during the year, providing opportunities for Bible study, worship, fellowship and prayer in a smaller setting. 

## **Rainbows Café** 

Rainbows Café continues to provide a welcoming space primarily for carers with young children, while remaining open to others in the community. Refreshments are provided and voluntary donations invited. 

During the year, the Café moved to a weekly Tuesday term-time format. Attendance has increased, and feedback indicates that the group offers meaningful relational support. The work is supported by a committed team of volunteers. 

## **Children, Youth Work & Students** 

Children’s groups operate during Sunday services, including a crèche, LIGHT (younger children) and Ignite (older children). 

Ignite Youth Club meets on Friday evenings during term time and includes social activities and outings. 

The Church welcomed visits from local schools and students during the year, including Windmill Primary School, Horsforth School and Trinity University PGCE students, providing educational insight into Christian belief and worship. 

The Church hosted Brownberrie Lane Pre-School’s Nativity celebration. 

Working with Horsforth Churches Together, over 200 Year 4 and 5 pupils participated in the interactive Rewind to Easter and Christmas events at the church. 

## **Mission & Outreach** 

During the year, the Church hosted a Sunday afternoon Iranian congregation meeting in Farsi. This fellowship has grown and included celebration of Nowruz and a conference which included baptisms. 

The Church continues its relationship with the church in Mexico through Jonny and Gemma Forsyth who were previously missionaries there. 

The Church again served as a local collection centre for Operation Christmas Child, with 130 boxes packed by the Church and 227 processed in total. 

Members sponsor children through Compassion, and the Church continues to sponsor one child directly. 

Through Horsforth Churches Together, the Church supports Carols in the Park (attended by over 800 people), the Good Friday Walk of Witness, the Horsforth Chaplaincy Project and the local food pantry. 

3 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **Trustees’ Annual Report** 

## **Lister Hill in the Community** 

The Church premises continue to serve as a community hub. During the year, the Church hosted its first Christmas Gift and Craft Fair which was well received. 

Other uses of the building include a Dementia Friendly day, weekly dance groups, orchestra rehearsals and use as a polling station. 

The Church is registered as one of Horsforth’s Warm Spaces, providing a safe and welcoming environment for local residents. 

## **Volunteers** 

The Church’s work is largely volunteer-led. Trustees record their sincere gratitude for the commitment of members and volunteers who enable the Church to fulfil its charitable objectives. 

Training is provided where required to ensure compliance with legal and safeguarding responsibilities, including food hygiene, first aid and safeguarding training. 

## **Concluding Statement** 

This year has been one of significant transition, reflection and renewal for Lister Hill Baptist Church. In a season of leadership change, we have sought to act with integrity, prayerfulness and careful stewardship, trusting God’s faithfulness while fulfilling our responsibilities as Trustees. 

We give thanks for the dedication of our members and volunteers, whose service and generosity continue to sustain the Church’s ministry and community engagement. It has been encouraging to witness renewed commitment to prayer, growing fellowship, and ongoing opportunities to serve others. 

The Trustees remain committed to good governance, responsible financial oversight and the advancement of the Church’s charitable purposes. As we look to the year ahead, we do so with humility, gratitude and confidence in God’s continued guidance. 

## **Financial Review** 

During the year, total income amounted to £79,602 (2024: £96,923), of which donations and legacies were the main source of income and totalled £66,161 (2024: £81,516). Expenditure for the year totalled £77,908 (2024: £115,473), resulting in net income for the year of £1,694 (2024: net expenditure of £18,001) before fixed asset gains / losses. 

The main areas of expenditure during the year were staff costs and premises costs. 

At the balance sheet date, the Church had total funds of £1,964,198 (2024: £1,962,504). All funds held at the year end were unrestricted. Uncommitted reserves freely available for the Church’s charitable activities increased by £2,375 to £95,837 (2024: £93,462). 

4 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **Trustees’ Annual Report** 

The trustees recognise the importance of maintaining an appropriate level of reserves to ensure the Church can continue its activities and meet its obligations as they fall due. The Church does not currently have a formally approved reserves policy. The trustees have confirmed that they intend to review and agree a formal reserves policy during the coming year, including consideration of the appropriate level of free reserves required in light of the Church’s current activities, commitments, and future plans. 

## **Investment Policy** 

In accordance with the Trust Deed, the Trustees have the power to invest in stock or other investments as they see fit. 

## **Statement of Trustees Responsibilities** 

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the applicable Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. 

01/07/2026 

This report was approved by the Trustees on …………….……………………and signed on their behalf by: 

**Trustee:** 


Clifford Parker 

5 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **Independent Examiner's 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 2025. 

## **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** 

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: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the financial statements do not accord with those records; or 

3. 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. 


Nigel Wyatt BSC FCA Date: 06/07/2026 Independent Examiner 125 Main Street Garforth Leeds, LS25 1AF 

6 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **Statement of Financial Activities** 

|**Statement of Financial Activities**||||||
|---|---|---|---|---|---|
||||**2025**||2024|
|||Unrestricted|Restricted|**Total**|Total Funds|
|||Funds|Funds|**Funds**||
||**Note**|£|£|**£**|£|
|**Income**||||||
|Donations and legacies||66,161|-|**66,161**|81,516|
|Charitable activities||2,190|-|**2,190**|2,770|
|Activities for generating income||8,600|-|**8,600**|8,741|
|Other income||2,651|-|**2,651**|3,896|
|||`──────────`|`──────────`|`──────────`|<br>`──────────`|
|**Total income**|**2**|79,602|-|**79,602**|96,923|
|||`──────────`|`──────────`|`──────────`|<br>`──────────`|
|**Expenditure**||||||
|Expenditure on charitable activities|**3**|77,908|-|**77,908**|115,473|
|||`──────────`|`──────────`|`──────────`|<br>`──────────`|
|**Total expenditure**||77,908|-|**77,908**|115,473|
|||`──────────`|`──────────`|`──────────`|<br>`──────────`|
|||`──────────`|`──────────`|`──────────`|<br>`──────────`|
|**Net income and net movement in**||||||
|**funds before fixed asset gains /**||1,694|-|**1,694**|(18,550)|
|**(losses)**||||||
|||`──────────`|`──────────`|`──────────`|<br>`──────────`|
|Gain on the sale of fixed asset||-|-|**-**|117,059|
|||`──────────`|`──────────`|`──────────`|<br>`──────────`|
|**Net income and net movement in**<br>**funds after fixed asset gains / (losses)**||1,694|-|**1,694**|98,509|
|||`──────────`|`──────────`|`──────────`|<br>`──────────`|
|**Net income and net movement in funds**||||||
|Total funds brought forward|**11**|1,961,336|1,168|**1,962,504**|1,863,995|
|Transfers|**11**|1,168|(1,168)|**-**|-|
|||`──────────`|`──────────`|`──────────`|<br>`──────────`|
|**Total funds carried forward**|**11**|1,964,198|-|**1,964,198**|1,962,504|
|||`──────────`|`──────────`|`──────────`|<br>`──────────`|



All income and expenditure derive from continuing activities. 

7 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **Statement of Financial Position** 

|**Statement of Financial Position**||||
|---|---|---|---|
|||**2025**|**2024**|
||**Note**|**£**|£|
|**Fixed assets**||||
|Tangible fixed assets|**8**|1,867,193|1,867,874|
|||`──────────`|`──────────`|
|||1,867,193|1,867,874|
|**Current assets**||||
|Debtors|**9**|2,550|6,032|
|Cash at bank and in hand||96,613|93,471|
|||`──────────`|`──────────`|
|||99,163|99,503|
|**Creditors: amounts falling due within one year**|**10**|2,158|4,873|
|||`──────────`|`──────────`|
|**Net current assets**||97,005|94,630|
|||`──────────`|`──────────`|
|||`──────────`|`──────────`|
|**Net assets**|**12**|**1,964,198**|**1,962,504**|
|||`──────────`|`──────────`|
|**Funds of the charity**||||
|Restricted funds|**11**|-|1,168|
|Unrestricted funds|**11**|1,964,198|1,961,336|
|||`──────────`|`──────────`|
|**Total charity funds**|**11**|**1,964,198**|**1,962,504**|
|||`──────────`|`──────────`|
|**Name of Trustee:**|Clifford Parker|||
|───────────────────────────────────────────────────||||
|**Signed on behalf of the Trustees:**||||
|───────────────────────────────────────────────────||||
|**Date of approval:**|01/07/2026|||
|───────────────────────────────────────────────────||||



8 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **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 

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 2025** 

## **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 2025** 

## **Notes to the Financial Statements** 

## **2 Analysis of Income** 

|**Analysis of Income**||||
|---|---|---|---|
||Unrestricted|Restricted|**Total**|
||Funds|Funds|**Funds 2025**|
||£|£|**£**|
|**Income from donations and offerings**||||
|Standing order - planned donations|49,506|-|**49,506**|
|Collection offerings|5,068|-|**5,068**|
|Gift-Aid recoverable|11,587|-|**11,587**|
|Other donations|-|-|**-**|
||`──────────`|`──────────`|`──────────`|
||66,161|-|**66,161**|
|**Income from charitable activities**||||
|Holiday club|-|-|**-**|
|Rainbows café|824|-|**824**|
|Youth work|125|-|**125**|
||`──────────`|`──────────`|`──────────`|
||2,190|-|**2,190**|
|**Income from other trading activities**||||
|Premises lettings|8,600|-|**8,600**|
||`──────────`|`──────────`|`──────────`|
||8,600|-|**8,600**|
|**Income from investments**||||
|Interest on cash deposits|2,651|-|**2,651**|
||`──────────`|`──────────`|`──────────`|
||2,651|-|**2,651**|
||`──────────`|`──────────`|`──────────`|
|**Total Income**|**79,602**<br>`──────────`|**-**<br>`──────────`|**79,602**<br>`──────────`|



11 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **Notes to the Financial Statements** 

**2 Analysis of Income** _**(Continued)**_ 

|**Analysis of Income****_(Continued)_**||||
|---|---|---|---|
||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**|
||`──────────`|`──────────`|<br>`──────────`|
||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**<br>`──────────`|**1,894**<br>`──────────`|**96,923**<br>`──────────`|



12 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **Notes to the Financial Statements** 

## **3 Expenditure on charitable activities by fund type** 

||Unrestricted|Restricted|**Total**|
|---|---|---|---|
||Funds|Funds|**Funds 2025**|
||£|£|**£**|
|Administration|1,041|-|**1,041**|
|Church premises costs|15,810|-|**15,810**|
|Giving and donations|11,055|-|**11,055**|
|Governance costs|1,620|-|**1,620**|
|Manse costs|7,097|-|**7,097**|
|Ministry and church activities|5,376|-|**5,376**|
|Staff related costs|191|-|**191**|
|Staff salaries|35,718|-|**35,718**|
||`──────────`|`──────────`|`──────────`|
||77,908<br>`──────────`|-<br>`──────────`|**77,908**<br>`──────────`|



Building and Premises costs includes a £4,781 (2024: £6,471) depreciation charge. 

||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**|
||`──────────`|`──────────`|`──────────`|
|**Governance Costs**||||
||**2025**|2024||
||£|£||
|Independent Examiner's fee|1,620|1,680||
||`──────────`|`──────────`||
||1,620|1,680||
||`──────────`|`──────────`||



13 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **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: 

|**Independent examination fees**<br>Fees payable to the independent examiner for:|||
|---|---|---|
||**2025**|2024|
||£|£|
|Independent examination and preparation of the financial<br>statements|1,620|1,680|



## **6 Staff costs** 

The total staff costs and employee benefits for the reporting period are analysed as follows: 

||**2025**|2024|
|---|---|---|
||£|£|
|Wages and salaries|30,435|36,015|
|Social security costs|-|-|
|Employer contributions to pension plans|3,303|4,460|
||`──────────`|`──────────`|
||33,738<br>`──────────`|40,475<br>`──────────`|



The average head count of employees during the year was as follows: 

||**2025**|2024|
|---|---|---|
|Average head count|2|2|



Number of employee received employee benefits of more than £60,000 during the year was as follows: 

More than £60,000 

|**2025**|2024|
|---|---|
|-|-|



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: 

||**2025**|2024|
|---|---|---|
||£|£|
|Key management personnel employee benefit|27,679|35,378|



14 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **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. Neither received remuneration for acting as a trustee. The total remuneration received during the year including employers national insurance and employers pension contribution was as follows. 

||**2025**|2024|
|---|---|---|
||**£**|£|
|M Powell|27,679|35,378|
|D Stirland|7,653|7,855|



During the year one trustees (2024: Three) incurred out of pocket expenses for the day to day running of the Charity. The total expenses claimed during the year was £658 (2024: £1,283). The type of expenses incurred related to ministry and equipment costs. 

During the year the total aggregated donations made to the charity by the trustees' during the year was £13,072 (2024: £10,564). 

## **8 Tangible fixed assets** 

|**Tangible fixed assets**|||||
|---|---|---|---|---|
||Freehold||||
||land and|Fixtures|Other||
||buildings|and fittings|equipment|**Total**|
||£|£|£|£|
|**Cost**|||||
|At 1 January 2025|1,793,892|112,498|9,857|1,916,247|
|Additions|-|-|4,100|4,100|
|Disposal|-|-|-|-|
||`──────────`|`──────────`|`──────────`|`──────────`|
|At 31 December 2025|1,793,892|112,498|13,957|1,920,347|
||`──────────`|`──────────`|`──────────`|`──────────`|
|**Depreciation**|||||
|At 1 January 2025|-|39,148|9,225|48,373|
|Charge for this year|-|4,500|281|4,781|
|Disposal|-|-|-|-|
||`──────────`|`──────────`|`──────────`|`──────────`|
|At 31 December 2025|-|43,648|9,506|53,154|
||`──────────`|`──────────`|`──────────`|`──────────`|
|**Carrying amount**|||||
|**At 31 December 2025**|**1,793,892**|**68,850**|**4,451**|**1,867,193**|
||`──────────`|`──────────`|`──────────`|`──────────`|
|At 31 December 2024|1,793,892|73,350|632|1,867,874|
||`──────────`|`──────────`|`──────────`|`──────────`|



15 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **Notes to the Financial Statements** 

## **9 Debtors** 

||**2025**|2024|
|---|---|---|
||**£**|£|
|Accrued income|2,550|4,755|
|Other debtors|-|1,277|
||`──────────`|`──────────`|
||2,550|6,032|
||`──────────`|`──────────`|
|**Creditors: amounts falling due within one year**|||
||**2025**|2024|
||**£**|£|
|Trade creditors|-|2,068|
|Accruals|2,158|2,805|
||`──────────`|`──────────`|
||2,158<br>`──────────`|4,873<br>`──────────`|



## **10 Creditors: amounts falling due within one year** 

16 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **Notes to the Financial Statements** 

## **11 Analysis of charitable funds** 

||1 Jan 2025|IncomeExpenditure|IncomeExpenditure|Transfers|Gain / (Loss)|**31 Dec 2025**|
|---|---|---|---|---|---|---|
||£|£|£|£|£|**£**|
|**Unrestricted Funds**|||||||
|**Unrestricted**|||||||
|General funds|93,462|79,602|(77,908)|1,849|-|**97,005**|
|**Designated**|||||||
|Church property fund|1,867,874|-|-|(681)|-|**1,867,193**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Unrestricted**|**1,961,336**|**79,602**|**(77,908)**|**1,168**|**-**|**1,964,198**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Restricted Funds**|||||||
|Ukraine appeal|1,168|-|-|(1,168)|-|**-**|
|Holiday club|-|-|-|-|-|**-**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Restricted**<br>**Funds**|**1,168**|**-**|**-**|**(1,168)**|**-**|**-**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Funds**|**1,962,504**|**79,602**|**(77,908)**|**-**|**-**|**1,964,198**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
||1 Jan 2024|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**<br>**Funds**|**1,168**|**1,894**|**(2,443)**|**549**|**-**|**1,168**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Funds**|**1,863,995**<br>`──────────`|**96,923**<br>`──────────`|**(115,473)**<br>`──────────`|**-**<br>`──────────`|**117,059**<br>`──────────`|**1,962,504**<br>`──────────`|



17 



## **Lister Hill Baptist Church** 

## **Year Ended 31st December 2025** 

## **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 fundraising appeal. 

## **Fund transfers** 

During the year, £1,168 was transferred from the Ukraine Appeal restricted fund to unrestricted funds. Following a review by the trustees, it was identified that the balance represented an estimate of Gift Aid recoverable on the original donations to the appeal. As the Gift Aid claim was not submitted within HMRC's permitted timescales and can no longer be recovered, no further restricted income will be received in respect of this balance. The amount has therefore been transferred to unrestricted funds. 

## **12 Analysis of net assets between funds** 

||Unrestricted|Restricted|**Total**|
|---|---|---|---|
||Funds|Funds|**Funds 2025**|
||£|£|£|
|Tangible fixed assets|1,867,193|-|1,867,193|
|Current assets|99,163|-|99,163|
|Creditors less than 1 year|(2,158)|-|(2,158)|
||`──────────`|`──────────`|`──────────`|
||1,964,198|-|1,964,198|
||`──────────`|`──────────`|`──────────`|
||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)|
||`──────────`|`──────────`|`──────────`|
||1,961,336|1,168|1,962,504|
||`──────────`|`──────────`|`──────────`|



## **13 Related party transactions** 

No related party transactions took place during the year (2024: £0). 

18