## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name **members of** Carlisle Baptist Church **On accounts for the year** 31/12/2023 **Charity no** 1178089 **ended (if any) Set out on pages** 1-2 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 December 2023** . **Responsibilties and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts 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** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did 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. _._ **Signed: Date: Name:** JOANNE THOMLINSON **Relevant professional** FCA, Institute of Chartered Accountants in England & Wales **qualification(s) or body (if any): Address:** Dodd & Co Limited, FIFTEEN Rosehill, Montgomery Way, Rosehill Estate Carlisle, CA1 2RW **Oct 2018** 1 **IER** ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . **Oct 2018** 2 **IER** ••Carlisle Baptist Church CARLISLE BAPTIST CHURCH Charity Number: 1178089 Trustees, Annual Report & Financial Statements for the Period l January 2023 to 31 December 2023 January 2024 Pau01 015 Carlisle Baptist Church Trustees, Annual Report & Financial Statements for the Financlal Perlod from l January 2023 to 31 December 2023 Reference & Administration Detalls Charlty Detalls: Name: Number: Address: Carlisle Baptlst Church 1178089 Warwick Square, Carllsle, CAI UN Trustees The trustees who served durlng the year were: Peter Walkln8shaw Ichalrpersonl Gregg Paterson • Andrew Heron Nathan ColeclouBh (from March 20231 The Baptist Unlon Corporatlon Llmlted IReglstered Charlty Number 249635; Company Number 327431 was the custodlan trustee in respect of the property up to 31 December 2023. Th15 role was transferred to Carllsle Baptlst Church IRe8lstered Charlty Number 11780891 on that date. Bankers Vlrgln Money, 82 En8llsh Street, CA3 8HP Carllsle Independent Examlner Dodd and Co, 15 Montgomery Way, Rosehlll Industrlal Estate, Carllsle CAI 2RW Structure, Governance & Management Descrlptlon of the Charltys Trusts The church Is governed by a Conveyance document dated 30 July 1890 and registered as a Charltable Incorporated Organlsatlon on 24 April 2018 wlth assets transferred from the former Unincorporated Assoclatlon on l January 2019. The Charitable Incorporated Or8anlsation is governed by two documents, a Church Constltution and Church Rules. Appolntrnent of Truste•$: The charity trustees of the Church are the persons appolnted to the eldership of the church by the members of the church in line with the Church Rules. All new Trustees are provided wlth a copy of the Governing Document (Constitution and Rules) and the m05t recent Trustees, Annual Report and Financlal Statements. Poge2th5 Oblects The purpose5 of the Church are: l. the advancement of the Christian faith in accordantt with the Statement of Faith prlmarlly but not exclusSvely within Carlisle and the surroundlng neighbourhood,. and such other charitable purposes as shall, In the oplnion of the charity trustee5. Put Into practlce the Christian faith In accordance with the Statement of Faith, includin8 but not limlted to: the prevention and ￿lief of need, hardship and sickness: the advancement of educatlon; and the provision of faclllties in the interests of social welfare for recreation or other leisure time occupation of indlvlduals who have need of such facllltles by reason of thelr youth, age Infimlty or dlsobility, flnanclal hardshlp or soclal clrcumstances with the object of improvin8 thelr condltions of life: provided that the advancement of such purposes must be undertaken In a manner that Is consistent with the Doctrlnal D15tlnrtlves and Ethical Statements a5 may be adopted and amended by the Church from tlme to time In accordance wlth the provlslons of the Church Rules. Statutory Declaratlon on Public Beneflt The trustees declare that they have complied wlth thelr duty to have due regard to the guldance on publlc benefit publlshed by the Charity Commlsslon In exerclsln8 thelr powers or dutles. The trustees are satlsfled that the artivities we undertake, as outllned In thls Report or othepwlse, meet our charltable objects for the publlc beneflt. Actlvltles, Achievements & Performance The thurch's fomial objects and purposes, as set out above, are summarlsed by the slngle sentence"A Famlly on Mlsslon". This idea 55 centred around being a group of followers of jesus Christ who are committed to lovin8 and servln8 one another, the communlty around them, and beyond. It places a stron8 emphasls on 'the church" bein8 Its people, not a buSldln8, an or8anlsatlonal structure, or Its leadershlp. Some key hlghll8hts from the year are a5 follows: ReBular me•tln8S; • Sundt7y mornlnqs,. The church organises weekly Sunday meetlnBs at our Warwlck Square bulldln8 whlch are free of charge and open to all. These provlde an opportunlty for members and non- members to hear and respond to the teachings of the Blble and to bulld frfendships wlth one another. It has been encouraglng to be able to welcome a number of new Indivlduals and famllles- from the UK and overseas on Sunday mornlngs. Growth groups.. The Church run5 weekly Growth Groups for mutual encouragement, wlth much of the support and care offered by the church belng organ15ed from wlthin these groups, 2023 was the first fvll year of the women'5 daytlme group, which, among other benefits. a tlme when those wlth chlldcare or evenin8 responsibllltles can meet with others from the church. Youth and chlldren's work.. Our children's and youth work continue5 to develop with a variety of mid-week and Sunday moming groups running for children aged 0-16, including a weekly baby and toddler gmup, Little Spark& Many of the chlldren attending our mid-week groups are from the local community. It wa5 pleasing to once more offer the annual weekend away for the18nlte111-18 year old) group in 2023 and to see many young people attend thls. Pr¢7yer meetings.. Our two Sunday prayer gatherings continued to be focused on praying for local and world events and crises. causes the church supports, and the needs and activitles of our church family. One of these prayer events Ss our Mlssion Prayer Supper whlch Is for all ages and includes soup and cake and saw growth in attendance in 2023. Communlty events: We enjoy organising events to help us connect wlth others and to show and explain the love and care that comes from knowinB Jesu5. In 2023. thi5 included regular craft evenings, a games event and a chance for people to make seasonal wreaths and hear more about the Christmas story. The year also saw the continuation and expansion of our Broup for older and retlred people. both tlwse who attend the church and those who do not, called "Connection<. Having begun In January 2023, it now meets weekly, offerin8 fellowshlp, frlendship, fun and an introductlon to the Iwpe that Jesus brlngs. Car•: In a range of formal and Informal ways, the church and Its members seek to support those In need In and around Cartisle and beyond. Thls continues to be actfvely encouraged and supported by Growth Group leaders, the elders, our Care Team and by many across the church. Church plantlng and mlsslon: The church supports vla prayer and financlal glvlng varlous outreach and mlsslon Inltlatlves In other parts of the UK and overseas. Th55 Involves Ilnks wlth several mlsslon partners, organlsatlons and church plants that have slmllar alms and purposes to our own re8ardlng publlc beneflt. The church has c105e links with these partners and receives regular updates on the work they are dolng. Flnanclal Revlew The majority of the church's income contlnues to come from the 8lvln8 of members and attendees, shown as 'offerln8s" In the flnanclal statements. It was pleaslng to see these offerlngs Increase by 22% Uu5t over £15,000) cornpa￿d to 2022, bulldlng on grovrth over recent years. Thls reflects l)oth the contlnued sacrSflclal glvlng of a large number of Indlvlduals at a tlme of rlslng costs for them and a speclfic commltment from the church to meet planned Increases In expendlture, wlth, partlcularly, our appointment of an Asslstant Pastor from September 2022 to develop our work In many areas. 2023 was the first full year of this position. with. encoura8ln8ly, the rlse In costs met by Increased 8lvln8. Alon8slde Blvlng from people who attend the church, we are also extremely grateful to Indlviduals, churches and organlsatlons from outslde the church who have klndly provlded fundln8 to us. These g1ft5 are shown as"external fundln8' In the flnancial statements. The majorlty of our expendlture was used to pay for the church's staff members, with the balan￿ used to directly fund actlvltle5, maintaln our premlses and equlpment, meet day to day expenditu￿, Includlng rlslng utlllty costs, and In donatlons to several charitable organlsatlons. There was more slgnificant investment In our buildlng In 2023, wlth the necessary replacement of our boiler and electrlcal up8rades, contributing to the hi8her costs recorded thls year compared to the prior year. The financlal figures for 2023 are summarised as follows: • Total Income: £122.30Z12022: £102,0131 Total expendlture: £124,89912022: £92,638) Surplus / Deflclt.. -£2,59712022.' £9.3751 • Closlng cash balance: £65,74312022: £68,340) poge4￿$ Statement of Charity's Policy on Reserves It is our Charit￿$ policy to hold at least three months, expenditure in its unrestricted funds. This policy was adhered to throu8hout 2022 with the unrestricted fund balance at 31 December 2023 bein8 £65,74312022: E68.3401. Details of Any Funds Materially in Deficit The Trustees declare that the charity had no fund5 which were materially in deficit at 31 December 2023. Particulars of Any Outstanding Guarantee Given by the Charity The Trustees declare that the charlty has glven no guarantee where potential liability Is outstandin8 at 31 December 2023. Particulars of Any Outstanding Debt The Trustees declare that the charity has no outstanding debts whlch are secured by an express cha￿e on any of the assets ofthe charity at 31 December 2023. Declaration The Trustees declare that they have approved the above report and authorised that it be signed on thelr behalf. Trustee: Date: o*J4>312 Trustee: Pap5clS (HARITY IOMMISSION FOR ENGiAND AND WALE5 1178089 Recei ts and ments accounts To CC16a For Ihe period from 01101120 2111212023 Section A Receipts and payments UnrÈ$tri¢ied funds ttrthe nearest E Reslrl¢ted funds to theng?rgJt £ Endowrnenl lunds 10lhg £ Total funds Lastyear the t lolbe np91esi£ Al Recel ts 83,781 16.342 68,673 Gitt aid rgclaimed on 16.342 1,290 610 5.165 5M72 80SS 705 1185 Gillaid Igclaimgd on 9￿&Mar lund1 8.QQO 1250 4Jg0 9,620 Gih aid T￿laims￿ on additional Oiher 313 4,390 tota ros5 Incom or 120,389 121302 102P13 A2 Assel and Investment sales gee table Total recelpts 120,￿9 1.9&1 121302 102,015 A3Pa ments ¢ W51S 61.0SS 6YW6 14716 11992 17,302 4,154 14.678 48,4SS osls Costs 17,302 5,956 1426 9.947 Ertemal 1,933 Sub total 122,966 1,933 121899 A4 Asset and Investment ur¢hoS0$ Sub ltstal TOtal￿YmentS 122,Y66 1.9)3 124WY 92,638 Net 01r￿1p1s1(P?YmenIsj A5 Tr8*sfers between funds A6 Cash fund$ last year end Cash funds thlsyeorend 2,597 2,597 9,37 6B,34D 65,743 .965 68,34 65,743 Section B Statement of assets and liabilities at the end of the period Unrestrlcled funds Its nearest £ 65,743 Roslrlcted funds lo lleare￿ £ Erkdowment fund$ io n*)r*si £ Calegories B1 Cash funds Addrt4OrtalGwiNJ Fvnd Total cash funds 65,743 accouwsi Unrestricled fund8 to ntrare￿ £ Ae51Tlcted funds Endowmènt funds ngarÈ$t£ Fundto whlGh ass8t bq1on B3 Investment assets Fund t4 whlch 85se* belo CostioptkJnBII currènt vo￿1 Delgils B4 Asseis retalned fol the eharlty's own use Fund to whkh Amountdu when dut B5 Llabllltles SignBd by onq or￿0 bu$ièea on b&h8Ef ol all thè naiurtr Print Nam8 Date ol a OLI ¢*)1 roval ANOQ