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2025-03-31-accounts

Registered Charity 1176794

BROADWAY BAPTIST CHURCH

DERBY

ANNUAL REPORT & ACCOUNTS

for the year ended

31st March 2025

1

Broadway Baptist Church, Derby

Contents

Page
Charity Information ........................................................................................ 3
Report of the Trustees ................................................................................... 4 - 6
Financial Statements ..................................................................................... 7 - 13
Annual Financial Report .................................................................... 7
Independent Examiner’s Report ....................................................... 8
Receipts & Payments Statement ..................................................... 9
Notes to the Financial Statements ................................................... 10 - 12
Statement of Assets and Liabilities ................................................... 13

2

Broadway Baptist Church

References and administrative details

Registered Ad d ress

166 Broadway, Derby, DE22 1BP

Charity Registration Number

1176794

Trustees

Miss Ann Barclay Rev Rashell Beya Mr Trevor Horton Mr John Millard Mrs Judith Willers Mrs Eileen Wright

Property Trustees

The Baptist Union Corporation Limited Baptist House, 129 Broadway, Didcot, Oxfordshire OX11 8RT

Bankers

CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ

Independent Examiner

Mrs Veronica Churchhouse Mr Akinbode Dipeolu

3

Broadway Baptist Church

Report of the Trustees for the year ending 31[st] March 2025

The Trustees present their Annual Report and Financial Statements for the year to 31[st] March 2025

Structure, Governance and Management

The Church is a Charitable Incorporated Organisation (registration number 1176794) and is governed by the revised Constitution approved by the membership on 22[nd] November 2023.

Membership of the Church is open to those who have professed faith in Jesus Christ, accept the Beliefs listed in the Constitution, and who have expressed a willingness to participate in the activities of the Church and to take on the duties of membership.

The Members’ meeting normally takes place six times per year and has responsibility for the overall policy of the church. The Constitution requires that we have between 3 and 12 Trustees including the Minister, Church Secretary and Treasurer. In the church meeting July 2015, it was agreed that up to 9 Trustees was appropriate for the size of the church.

Trustees are responsible for the day to day running of the church’s work and witness, and the financial and legal aspects of the charity. All Members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.

Relevant matters may be submitted to the Church meeting by the Trustees for guidance or may be raised by members in Church meeting for further consideration by the Trustees. Though the Constitution permits decisions to be made at Church meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.

The Trustees who served during the year and to the period up to the date of approval of this report are as follows:

Miss Ann Barclay Mrs Joy Bates (Resigned 12 May 2024) Rev Rashell Beya (Minister) Mrs Tina Hart (Resigned 12 May 2024) Mr Trevor Horton (Treasurer) Mr John Millard (Elected 18 May 2025) Mrs Trisha Thomas (Resigned 18 May 2025) Rev Jane Webb (Resigned 18 May 2025) Mrs Judith Willers (Elected 12 May 2024) Mrs Eileen Wright (Elected 18 May 2025)

Objectives and Activities

The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination, and includes the advancement of education, and other general charitable purposes, in such parts of the United Kingdom and the world as the Church shall determine.

In order to achieve the principal objective, which is set out above, the Church provides a variety of activities both to its membership and to the community generally. The aim is to demonstrate the love of Jesus Christ in both word and deed and to bring people into a closer relationship with Him as living Lord.

4

Central to the work and witness of the Church is the provision of regular public services of Christian worship. These services usually take place each Sunday at 10.30 am with a monthly more traditional style service in the afternoon. There are also occasional services at other times which are advertised on the Church Notice Board and the website at www.broadwaybaptist.co.uk The church seeks to be a friendly and welcoming community, and anybody is welcome to attend worship and events.

The Church runs a series of small groups for the growth of faith, discipleship and pastoral care. Pastoral Care for those not in a group or more acute comes through a variety of means led by the Minister but the responsibility rests with all involved at Broadway to look after those in need.

The Church runs various events for younger and older people such as Toddlers, Fireworks (Sunday morning children’s groups), Youth Group, uniformed organisations and a monthly Family Fun Morning. There is also an ecumenical weekly youth provision for the young people of Allestree. For older people, there is a monthly lunch club and an annual “Holiday at Home”.

As a church, we are interested in the wellbeing of people and planet as outlined in our performance below. We run a weekly Renew Wellbeing Café (Renew 166) which is part of the national Renew Wellbeing network and there is a very active Eco Group that also works with other churches and community groups. We also ensure that our Safeguarding Policy is implemented and necessary DBS checks and training are kept up to date.

Many in the church are engaged in social action outside Broadway through for example, involvement with the Derby Food 4 Thought Alliance, Upbeat Communities, and Derby City Mission.

The Church has read the Charity Commission guidance on public benefit and is satisfied that the activities outlined above clearly demonstrate that the Church is providing a benefit to the public.

Achievements and Performance

The Church does not measure the success of its programmes only in numbers, including financial numbers, but also in less tangible areas like fellowship and mission. The Trustees recognise that these are difficult to measure but believe that 2024/25 was a positive year in the life of the church. The Trustees believe that Broadway will be able to pursue its mission purposes in 2025/26 with renewed enthusiasm.

The significant events/things going on during the year included:

5

Financial Review

The financial results for the year, together with a summary of the accounting policies adopted, are set out in the accompanying Financial Statements.

The key financial issues are reported in the Annual Financial Report in the Financial Statements.

Reserves Policy

The Trustees have established a Reserves Policy to enable the Church to function effectively and meet its obligations in the event of a decline in income or increase in expenditure.

Having considered the relevant risks, the Trustees have determined that the appropriate level of General Reserves should be 25% of annual expenditure. As at 31[st] March 2025 the Church held total Reserves of £87,812, of which £9,866 were Restricted. Of the £77,946 General Reserves, the Trustees consider that the minimum level should be £36,358, based on budgeted expenditure for 2025-26.

This report was approved by the Trustees on 8 July 2025 and signed on their behalf by

Rev Rashell Beya

Chair

6

FINANCIAL REPORT FOR YEAR 2024-25

We finish our financial year giving thanks to the Lord for His faithfulness and generosity in His care for us and to his people who give generously even in the midst of rising financial hardship.

I would like to thank those who have together given (£85,844) this year including those who have recently started to give regularly. We appreciate the choices you have had to make and we know the Lord sees them all. Thank you!

This year has been a very exciting year as we’ve seen growth within the different youth and children’s groups just as we’ve employed a Youth and Children’s worker. The Lord is so good at timing! - and building His church.

The consequential increase in expenditure has led to a deficit of £11,218 this year which has been met from the General reserve - remember the surplus from last year of £23,012 !!

We have continued to ‘Give to Others’ in line with the Church Meeting commitment of 12.5% with donations totalling £16,224 which does not include any donations given directly by individuals to the charity websites. This year we have given to Christian Aid, Home Mission Fund, BMS World Mission, Derby City Mission, the Nagpur Link, and Bristol Baptist College.

We have also spent £11,701 on supporting the activities and groups run by the church and open to the local community. These have been very successful due to the commitment and skills of the people involved.

As we look to the coming year with a renewed commitment to mission and ministry, the budget, incorporating all of the increased costs and contingencies shows a potential deficit of £33,243. Our general reserves will be able to meet this deficit whilst maintaining the general reserves at 25% of our expenditure, but this is unsustainable. This challenges each of us to pray to our generous Lord to supply the means by which we support the work He is doing and how we play our part in it.

If you would like any information to help you give regularly please let me know.

We have an exciting year ahead of us as the Lord builds a congregation of all ages. Let us continue to trust in Him and offer ourselves in love for one another and those in the community around us.

Our thanks also go to Jenny Board, Trisha Thomas and John Millard who are active in the financial ministry and regularly give of their time and expertise. We also thank Jane Webb for all the bank payment instructions she has set up over the years! as she steps aside at this time.

Now to Him who is able to do exceedingly abundantly above all that we ask or think, according to the power that works in us, to Him be glory in the church by Christ Jesus to all generations, forever and ever. (Ephesians 3:20)

Every Blessing

Trevor Horton Treasurer

7

BROADWAY BAPTIST CHURCH

Financial Statements

For the year ended 31st March 2025

Treasurer's Statement

The Accounts and Statement of Assets and Liabilities set out on the following pages relating to the year ending 31st March 2025 are as approved by the deacons.

Signed:

Report of the Independent Examiner to the Deacons and Members of Broadway Baptist Church.

The Broadway trustees (the deacons) are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is our responsibility to:

The examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

In connection with the examination, no material matters have come to my attention which gives me cause to believe that, in any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Veronica Churchhouse and Akinbode Dipeolu Dated: 11th April 2025

8

BROADWAY BAPTIST CHURCH

Financial Statements

for the year ended 31st March 2025 Trh9

RECEIPTS AND PAYMENTS

Note
Income:
Expenditure:
Surplus/(Deficit)
Cash / Reserve brought forward
Cash / Reserve carried forward
Regular offerings
Donations, Grants, legacies, and other income
2
Gift aid
Interest
Contributions for use of premises
Raised for other causes
3
Ministry
4
Mission
5
Upkeep
6
Administration
7
Surplus/(Deficit)
General
2024/25
£
65,903
34,056
15,746
1,840
15,473
1,194
Restricted
2024/25
£
-
-
-
-
-
-
Total
2024/25
£
65,903
34,056
15,746
1,840
15,473
1,194
General
2023/24
£
61,799
39,938
14,315
2,065
17,350
2,549
Restricted
2023/24
£
-
-
-
-
-
-
Total
2023/24
£
61,799
39,938
14,315
2,065
17,350
2,549
134,213 - 134,213 138,017 - 138,017
84,199
27,925
29,672
3,635
-
-
-
84,199
27,925
29,672
3,635
54,415
25,383
28,651
5,939
-
618
-
-
54,415
26,001
28,651
5,939
145,431 - 145,431 114,388 618 115,006
(11,218) 0 (11,218) 23,630 (618) 23,012
(11,218)
89,165
0
9,866
99,031
(11,218)
65,535
23,630
(618)
10,484
76,019
23,012
77,946 9,866 87,812 89,165 9,866 99,031

9

BROADWAY BAPTIST CHURCH

Financial Statements

for the year ended 31st March 2025

NOTES TO THE ACCOUNTS

1. Accounting Policies

1a. Receipts and Payments Basis

As a charity with annual income less than £250,000 the accounts are prepared on a receipts and payments basis.

The main implications of this are as follows:

1b. Free Reserves Policy

General Restricted Total General Restricted Total
2024/25 2024/25 2024/25 2023/24 2023/24 2023/24
£ £ £ £ £ £
2. Donations and other income
Donations/Grants/Legacies 21,455 - 21,455 29,524 - 29,524
Other income 12,602 - 12,602 10,414 - 10,414
34,056 34,056
-
39,938
- 39,938

Most of the donations and legacies came from church members, friends and organisations with £1,264 coming from Grants and Legacies

3. Other causes

Raised by Special Appeals:
248
946
1,194
429
2,121
BMS
248
-
Others
946
-
1,194
-
2,549
-
-
-
429
2,121
2,549
6,368
5,844
4,012
16,224
5,845
5,700
4,972
Given:
-
BMS
6,368
-
HMF
5,844
-
Other causes
4,012
-
16,224
-
16,517
-
-
-
-
5,845
5,700
4,972
16,517
Net:
Given from general fund reserves 15,030 15,030
-
13,967
- 13,967

Of the total given of £16,224, £15,030 is the amount given out of General funds, and the remainder, £1,194 is financed by Special Appeals Other causes includes Christian Aid and Derby City Mission.

Note: Not included in these figures is an additional £750 raised for Christian Aid in May 2024 at the fundraising car wash jointly organised by the church and 135th Scouts. Note: Special Appeal donations given directly to the charities via websites etc do not appear in these accounts.

10

BROADWAY BAPTIST CHURCH

Financial Statements

for the year ended 31st March 2025

NOTES TO THE ACCOUNTS (cont'd)

General Restricted Total General Restricted Total
2024/25 2024/25 2024/25 2023/24 2023/24 2023/24
£ £ £ £ £ £
4. Ministry
Pastorate 83,934 - 83,934 53,558 - 53,558
Pulpit supply 265
84,199
265
-
-
84,199
-
54,415
-
857
857
54,415

The Minister acts as one of the Church's trustees and receives remuneration and other benefits in respect of her services as Minister. This includes the provision of manse accommodation owned by the church.

Pastorate costs comprise the Minister's stipend, the salaries of the Children and Youth Worker and the Church Administrator, oncosts, and manse running costs.

Note that the costs include contributions to the BU Pension Fund deficit (see Note 8).

5. Mission

16,224
8,951
Given to other causes (note 3)
16,224
-
16,517
-
Outreach
8,951
7,668
618
16,224
8,951
Given to other causes (note 3)
16,224
-
16,517
-
Outreach
8,951
7,668
618
16,517
8,286
1,759
990
27,925
Worship and Music
1,759
-
Pastoral
990
-
27,925
-
25,383
1,026
172
618
-
-
1,026
172
26,001

Within Outreach is £2,957 Holiday at Home initiative, £1,314 for children and young people work and £1,898 for Luncheon Club & Renew Initiative.

6. Upkeep of church premises and grounds

13,936
6,505
5,153
4,077
29,672
Heat, light, rates and water
13,936
-
Cleaning
6,505
-
Repairs and maintenance
5,153
-
Insurance
4,077
-
29,672
-
28,651
11,214
8,844
4,633
3,960
13,936
6,505
5,153
4,077
29,672
Heat, light, rates and water
13,936
-
Cleaning
6,505
-
Repairs and maintenance
5,153
-
Insurance
4,077
-
29,672
-
28,651
11,214
8,844
4,633
3,960
13,936
6,505
5,153
4,077
29,672
Heat, light, rates and water
13,936
-
Cleaning
6,505
-
Repairs and maintenance
5,153
-
Insurance
4,077
-
29,672
-
28,651
11,214
8,844
4,633
3,960
13,936
6,505
5,153
4,077
29,672
Heat, light, rates and water
13,936
-
Cleaning
6,505
-
Repairs and maintenance
5,153
-
Insurance
4,077
-
29,672
-
28,651
11,214
8,844
4,633
3,960
13,936
6,505
5,153
4,077
29,672
Heat, light, rates and water
13,936
-
Cleaning
6,505
-
Repairs and maintenance
5,153
-
Insurance
4,077
-
29,672
-
28,651
11,214
8,844
4,633
3,960
-
-
-
-
-
11,214
8,844
4,633
3,960
28,651
This section includes the cost of employing our Caretaker/Cleaner
Repairs and Maintenance included £2,297 for servicing plant and equipment;
£1,888 was for repairs or replacements and £585 for Organ/Piano servicing
7. Administration
715
459
2,068
394
3,635
Printing and stationery
715
-
1,796
-
Publicity
459
-
885
-
Subscriptions/Licences
2,068
-
1,757
-
Sundries
394
-
1,501
-
3,635
-
5,939
-
1,796
885
1,757
1,501
5,939

Subscriptions/Licences includes the cost of ChurchSuite, ExpensePlus and payroll-related services.

11

BROADWAY BAPTIST CHURCH

Financial Statements

for the year ended 31st March 2025

NOTES TO THE ACCOUNTS (cont'd)

8. Pension Scheme Liabilities

The Church is a participating employer in the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the Employer and the other participating employers.

The Scheme, previously known as the Baptist Ministers’ Pension Fund, started in 1925, but was closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income. Since 1 January 2012, benefits have been provided through a Defined Contribution (DC) Plan.

A formal valuation of the DB Plan was carried out as at 31 December 2019 by a professionally qualified Actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets was £298 million, whilst the level of assets needed to pay benefits was £316m, giving a deficit of £18m (equivalent to a past service funding level of 94%). The Church and the other participating employers in the DB Plan are collectively responsible for funding this deficit.

On 30th June 2022 the Baptist Pension Scheme signed an agreement with the insurance company Just Group (“Just”) to secure DB Plan members’ pension benefits. Just are now providing financial backing for all pensions provided through the Scheme’s DB Plan and following this transaction, the Scheme no longer has a shortfall. An updated Recovery plan was then signed in August 2022 under which recovery contributions from each participating employer in the DB Plan reduced to £1 per month from August 2022.

An update on 19th November 2024 said "In summary, we are delighted to report that we estimate the Scheme’s DB Plan has a surplus. As a result, your £1 per month contributions to the DB Plan will cease after the October contribution and your organisation no longer has any further responsibility towards the DB Plan"

9. Charitable Status

On 23rd January 2018 the Church was entered on the Register of Charities as a Charitable Incorporated Organisation (CIO) and operated as a CIO from 1st April 2018

12

BROADWAY BAPTIST CHURCH

Financial Statements

for the year ended 31st March 2025

STATEMENT OF ASSETS AND LIABILITIES

Note
Assets
Liabilities
Net Assets
Bank balances represent the following reserves
Bank Balances
Gift Aid receivable
Property assets:
The Church (166 Broadway)
The Manse (24 Highfields Park Drive)
Total Assets
Current liabilities
Pension Scheme Liability
8
Total Liabilities
General
Designated and Restricted
2025
2024
£
£
87,812
99,030
15,079
15,057
5,224,606
5,057,744
431,974
339,469
5,759,471
5,511,300
-
-
-
-
-
-
5,759,471
5,511,300
77,946
89,165
9,866
9,865
87,812
99,030

Explanatory Notes

13