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2025-05-31-accounts

Trustees' Annual Report for the period

Trustees' Annual Report for the period Trustees' Annual Report for the period Trustees' Annual Report for the period Trustees' Annual Report for the period Trustees' Annual Report for the period Trustees' Annual Report for the period Trustees' Annual Report for the period Trustees' Annual Report for the period
From Period start date T
o		 Period end date
01 06 2024 31 05 2025

Section A Reference and administration details

Charity name

Ivybridge Baptist Church

Other names charity is known by

Registered charity number (if any) 117856

Charity's principal address Exeter Road

Ivybridge Devon Postcode PL21 0BQ

Names of the charity trustees who manage the charity

Dates acted if not for Trustee name Office (if any) whole year 1 Andrew Holland [Interim] Pastor 01 06 2024-30 09 2024

Name of person (or body) entitled to appoint trustee (if any)

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12

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16 17 18 19

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Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document Church Constitution (eg. trust deed, constitution)

How the charity is constituted Charitable Incorporated Organisation

Trustee selection methods Elected by members

(eg. appointed by, elected by)

Additional governance issues (Optional information)

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You may choose to include additional information, where relevant, about:

We are an independent Baptist church, and a member of the FIEC [Fellowship of Independent Evangelical Churches]. The church is currently made up of three Elders including the Pastor, and three Deacons. This comprises the leadership team. There is a membership of twenty nine persons, including the leadership team. The Church’s business and affairs are overseen by the church leaders and decisions are made via the whole membership, through regular and special meetings where majority approval is required for decisions made, in accordance with our church constitution.

Section C Objectives and activities

The purposes of the church are:

Summary of the objects of the charity set out in its governing document

The advancement of the Christian faith, and proclamation of the Gospel in accordance with the Basis of Faith primarily but not exclusively within Ivybridge and the surrounding neighbourhood.

Such other charitable purposes as shall, in the opinion of the members of the Church in a general meeting, be put into practice for the furtherance of the Christian faith in accordance with our Basis of Faith.

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Summary of the main activities
undertaken for the public
benefit in relation to these
objects (include within this
section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public benefit)		 There are three main identifiable benefits to the public or sections of
the public that flow from the church fulfilling its purposes.
1. Those who come to know and continue in the love of God report that
accepting the love of God in Jesus Christ was the best decision they
ever made and that knowing this love gives them strength in their
everyday life.
2. Advancing the Christian Faith promotes a moral framework for living
for the whole of our society at a local and indeed a national level. This
framework is outlined in the Bible. A summary of the framework is the
command for people to love God with their heart, soul, mind and
strength and love one's neighbour as oneself. These constitute the two
great commands given to all men by God, and are a summary of the
whole of God’s law. It is in a man’s interest and a benefit to him to
abide by these our God’s commands. An exposition of the framework
can be found in chapters 5-7 of the Gospel of Matthew.
Church members are encouraged to live out their faith within the
community and to put this moral framework into practice in their
everyday lives with everyone they interact with and so this benefits the
members of the public who interact with members of the congregation
each day.
3. It is for the public good that the main beliefs of the Christian Faith are
made known in society, even if people disagree with the Christian
message, because this enables people to make informed choices
concerning religious belief and contributes towards a free society where
different ideas and beliefs are widely known by the public.
4. There are many opportunities for church members, visitors and
members of the public to stay and fellowship. Recent studies have
shown that regular church attendance correlates with improved self-
esteem and mental health.
5. We provide various groups that are open to all members of the
public, such as a regular Toddler group.

Additional details of objectives and activities (Optional information)

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You may choose to include further statements, where relevant, about:

All church members and sometimes those who are known regular attendees of the Church are encouraged to be as involved in the life and fellowship of the church as possible. Members and others are encouraged to attend mid-week activities and meetings hosted by the fellowship, as well as any special events such as fellowship meals and gatherings. Some of these are open to non church members and attendees either via personal invitation or through local publicity. We are seeking to engage more widely and effectively with the local community to show the love of God in Christ Jesus as the bible and particularly the New Testament commands. We also see this as a means of outreach and pre-evangelistic activity, again in obedience to God’s word. We have a real desire to fulfil our Church mission / vision of knowing Jesus and making Jesus known. All church members and a few associates are encouraged to help in the organisation and running of regular and special meetings and events as volunteers. In this way ordinary members of the church can contribute to the Life, work and edification of the fellowship as well as serving the Lord with gladness. Members are not simply expected to be consumers of the services and activities of the church, but also to participate in a wider and more comprehensive sense as exhorted by the scriptures.

Section D Achievements and performance

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Section D Achievements and performance

Summary of the main
achievements of the charity
during the year		 This past year has seen a full and expanding program of church meetings
and activities which are advertised and open to the public, including two
services on Sunday in the morning and evening, a mid week church
based prayer meeting alternating bi- weekly with home groups in three
locations: Ivybridge, Ashford and Plymouth. We have had visits from
representatives of National mission organisations such as International
Mission to Jewish People, Answers in Genesis, and the Society for the
distribution of the Hebrew Scriptures; to which other churches from the
Plymouth area have been invited. The Pastor has nurtured links with
other nearby FIEC churches and met with their leaders on a monthly
basis to build up closer ties with fellow churches. A significant number of
our church members and regular attendees continue to travel in to our
services from as far away as Plymouth, Tavistock and the Kingsbridge
areas.
Our Christmas Eve Carols by Candlelight service offering a “traditional”
Carol Service of readings and carols to the church family and the local
community was advertised locally at a community event and in the week
prior to Christmas. It was extremely well attended by people from the
local community. Our Toddler group families attending were again invited
to join in our Christmas Shoebox programme run by Samaritan’s Purse,
to send gifts to Children in need. Our contributions this year went to
children in Belarus, and Central Asia. All the families received a
Christmas goodie bag with treats and a Christmas message and gift.
We run a Sunday school currently and regularly attended by young
children from two of our church families and by local visitors and holiday
makers children on occasion
Our mid week prayer and bible study meeting on Thursday evenings, and
home groups in Ivybrige, Plymouth and Kingsbridge, have continued with
two groups seeing growth. These remain open to anyone attending our
services in the church congregation. We occasionally have visitors in
attendance who have found us via our church website.
We continue to run a growing toddler group on Tuesday mornings, open
to local mums dads and grandparents with their pre nursery age children.
We offer craft activities, general play, with songs and stories mainly drawn
from our Christian Faith and the Bible. There is opportunity to sit and chat
with each other and with the small team of church members who run the
program.
This past year we have again encouraged our members to attend local
community run groups, and held one of our newer meetings in the local
Library once a month to foster more community engagement. This year
we also hosted some local authors along with other community venues as
part of the developing Literary Festival organised by a local author. We
had good feedback from those leading and attending the events held in
our church building, and look forward to being involved again this coming
year. We have also been approached by the Womens Institute about the
possibility of hosting a craft group through the autumn and winter. Another
local group of child minders have also expressed interest in using our
building to run a monthly child minders meeting. Subject to feedback from
our insurers these meetings represent a wider level of community
engagement
The main church meeting space has been painted and refreshed
following the revamp of the foyer area previously. Additionally the back
hall of the church has been refurbished with a suspended ceiling and a
more efficient heating system. This has allowed more use of the hall
including holding Sunday morning services. The children’s work [toddler

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Section E Financial review

Brief statement of the

charity’s policy on reserves

Reserves continue to be sufficient to meet the needs of the charity.

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

Our main funds come through regular voluntary gifts offered by church members in support of our work. There is a gift box available to anyone who wishes to make a donation to the work of the church.

The gifts received have enabled the church to have a full time minister, and run the various activities and groups mentioned above.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) J. Williams Full name(s) John Williams

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Position (eg Secretary, Pastor Chair, etc)

Date 17 March 2026

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Charity Registered number: 1178516 Company number: CE014208

Ivybridge Baptist Church

Report and Accounts

31 May 2025

Ivybridge Baptist Church Report and accounts Contents

Page
Report of the Trustees 2 to 3
Statement of Financial Activities 4
Summary Income and Expenditure Account 5
Balance Sheet 6
Notes to the financial statements 7 to 13
Analysis of expenditure 14
Report of the independent examiner 15-16

Ivybridge Baptist Church Report of the Trustees

General administrative information

The official name of the charity is "Ivybridge Baptist Church". It is located at Ivybridge in the County of Devon. The charity's registered number is 1178516. The charity's company number is CE014208.

The official address of the charity is:

Ivybridge Baptist Church Exeter Road Ivybridge PL21 0BJ

Directors and Trustees

The Directors of the charitable company are it's Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

Nigel Bell Martin Hulbert Andrew Sutton

No remuneration is paid by the charity to the trustees acting in that capacity. The trustees acknowledge their responsibility under the Charities Act 2011 for preparing financial statements which give a true and fair view and for making accurate representations to reporting accountants.

Objects and activities of the charity

The purposes of the church are: 1) the advancement of the Christian faith in accordance with the basis of faith primarily but not exclusively within Ivyridge and the surrounding neighbourhood; and 2) such other charitable purposes as shall, in the opinion of the members of the church in a general meeting, put into practice the Christian faith in accordance with the basis of faith.

There are three main identifiable benefits to the public or sections of the public that flow from the church fulfilling its purposes: 1. Those who come to know and continue in the love of God report that accepting the love of God in Jesus Christ was the best decision they ever made and that knowing this love gives them strength in their everyday life. 2. Advancing the Christian Faith promotes a moral framework. This framework is outlined in the Bible, the Old Testament being interpreted by the New Testament. A summary of the framework is the command for people to love God with their heart, soul, mind and strength and love one's neighbour as oneself. An exposition of the framework can be found in chapters 5–7 of the Gospel of Matthew. Church members are encouraged to live out their faith within the community and to put this moral framework into practice in their everyday lives with everyone they interact with and so this benefits the members of the public who interact with members of the congregation each day. 3. It is for the public good that the main beliefs of the Christian Faith are made known in society, even if people disagree with the Christian message, because this enables people to make informed choices concerning religious belief and contributes towards a free society where different ideas and beliefs are widely known by the public.

2

Ivybridge Baptist Church Report of the Trustees

Achievement and performance of the charity

During the year, the church made good progress in furthering its charitable objectives and supporting its ministry within the local community. The charity recorded a surplus of £6,967, compared to a loss of £198 in the previous financial year. This represents a significant improvement in the charity’s financial performance.

The surplus was primarily the result of increased giving and careful management of expenditure throughout the year. The trustees are grateful for the continued generosity of church members and supporters, which has enabled the church to maintain its activities, meet its financial commitments, and strengthen its financial position.

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 Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS102).

Signed on behalf of the board

A. Sutton …................... Trustee On …..............

3

Ivybridge Baptist Church Statement of Financial Activities for the year ended 31 May 2025

Income and endowments from:
Donations and legacies
Total
Expenditure on:
Charitable activities
Other
Total
Interest on investments
Net income
Transfers between funds
Net income before other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
2025
£
49,665
49,665
4,300
16,176
20,476
1,698
30,887
(10,138)
20,749
20,749
192,663
213,412		 Restricted
Funds
2025
£
175
175
4,325
19,770
24,095
-
(23,920)
10,138
(13,782)
(13,782)
46,022
32,240		 Total
Funds
2025
£
49,840
49,840
8,625
35,946
44,571
1,698
6,967
6,967
6,967
238,685
245,652		 Total
Funds
2024
£
43,444
43,444
8,652
34,990
43,642
(198)
(198)
(198)
238,883
238,685

4

Ivybridge Baptist Church Summary Income and Expenditure Account for the year ended 31 May 2025

Income
Gross income for the year
Expenditure
Total expenditure for the year
Net income for the year
Depreciation and
charge for impairment
of fixed assets		 2025
£
51,538
51,538
43,368
1,203
44,571
6,967		 2024
£
43,444
43,444
42,432
1,210
43,642
(198)

5

Ivybridge Baptist Church Balance Sheet as at 31 May 2025

Notes 2025 2024
£ £
Fixed assets
Tangible assets 7 174,260 175,463
174,260 175,463
Current assets
Debtors 8 1,442 1,435
Cash at bank and in hand 70,306 62,794
71,748 64,229
Creditors: Amount falling due within one year 9 (356) (1,007)
Net current assets 71,392 63,222
Total assets less current liabilities 245,652 238,685
Net assets excluding pension asset or liability 245,652 238,685
Total net assets 245,652 238,685
The funds of the charity
Restricted funds 10 32,240 46,022
Unrestricted funds 10 213,412 192,663
Total funds 245,652 238,685

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 May 2024 the company was entitled to exemtion under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with respect to accounting records and the preparation of accounts.

Approved by the board on

….......................................

And signed on its behalf by:

A. Sutton Trustee 31-May-25

6

Ivybridge Baptist Church Notes to the Accounts for the year ended 31 May 2025

1 Accounting policies

Basis of preparation and accounting convention

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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

These are available for use at the discretion of the trustees in
Unrestricted funds furtherance of the general objects of the charity.
These are unrestricted funds earmarked by the trustees for
Designated funds particular purposes.
These are unrestricted funds which include a revaluation
reserve representing the restatement of investment assets at
Revaluation funds their market values.
These are available for use subject to restrictions imposed by
Restricted funds the donor or through terms of an appeal.
Income
Income is included in the Statement of Financial Activities
(SoFA) when the charity becomes entitled to, and virtually
certain to receive, the income and the amount of the income
Recognition of income can be measured with sufficient reliability.
Where income has related expenditure the income and related
Income with related expenditure expenditure is reported gross in the SoFA.
Voluntary income received by way of grants, donations and
gifts is included in the the SoFA when receivable and only
Donations and legacies when the Charity has unconditional entitlement to the income.
Income from tax reclaims is included in the SoFA at the same
Tax reclaims on donations and gifts time as the gift/donation to which it relates.
These are only included in income (with an equivalent amount
in expenditure) where the benefit to the Charity is reasonably
Donated services and facililities quantifiable, measurable and material.
The value of any volunteer help received is not included in the
Volunteer help accounts.
Investment income This is included in the accounts when receivable.
This includes any gain or loss resulting from revaluing
Gains/(losses) on revaluation of fixed assets investments to market value at the end of the year.
Gains/(losses) on investment assets This includes any gain or loss on the sale of investments.

7

Ivybridge Baptist Church Notes to the Accounts for the year ended 31 May 2025

Expenditure

Expenditure is recognised on an accruals basis. Expenditure
includes any VAT which cannot be fully recovered, and is
Recognition of expenditure reported as part of the expenditure to which it relates.
These comprise the costs associated with attracting voluntary
income, fundraising trading costs and investment
Expenditure on raising funds management costs.
These comprise the costs incurred by the Charity in the
delivery of its activities and services in the furtherance of its
Expenditure on charitable activities objects, including the making of grants and governance costs.
All grant expenditure is accounted for on an actual paid basis
plus an accrual for grants that have been approved by the
Grants payable trustees at the end of the year but not yet paid.
These include those costs associated with meeting the
constitutional and statutory requirements of the Charity,
including any audit/independent examination fees, costs
linked to the strategic management of the Charity, together
Governance costs with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

8

Ivybridge Baptist Church Notes to the Accounts for the year ended 31 May 2025

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and other cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure.

9

Ivybridge Baptist Church Notes to the Accounts for the year ended 31 May 2025

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

10

Ivybridge Baptist Church Notes to the Accounts for the year ended 31 May 2025

2
Statement of financial Activities - prior year
Income and endowments from:
Donations and legacies
Hall hire
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Transfers between funds
Net income before other gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Donations and legacies
4
Expenditure on charitable activities
Expenditure on charitable activities		 Unrestricted
£
49,665
49,665
Unrestricted
£
4,300
4,300		 Unrestricted
funds
2024
£
42,854
288
43,142
3,575
34,990
38,565
4,577
4,577
-
4,577
193,774
198,351
Restricted
£
175
175
Restricted
£
4,325
4,325		 Restricted
funds
2024
£
302
-		 Total funds
2024
£
43,156
288
302
5,077
-		 43,444
8,652
34,990
5,077 43,642
(4,775)
(4,775)
-		 (198)
(198)
-
(4,775)
45,109		 (198)
238,883
40,334 238,685
Total
2025
£
49,840		 Total
2024
£
43,444
49,840 43,444
Total
2025
£
8,625		 Total
2024
£
8,652
8,625 8,652

11

Ivybridge Baptist Church Notes to the Accounts for the year ended 31 May 2025

5
Other expenditure
Unrestricted
£
Advertising and promotional literature
-
Employee costs
10,218
Premises costs
3,168
Amortisation, depreciation, impairment,
profit/loss on disposal of fixed assets
1,203
General administrative costs
492
Legal and professional costs
1,095
16,176
6
Staff costs
Unrestricted
£
Salaries and wages
10,218
Pension costs
-
Travel expenses
-
10,218
7
Tangible fixed assets
Land and
buildings
£
Cost or revaluation
At 01 June 2024
172,889
Additions
At 31 May 2025
172,889
Depreciation and impairment
At 01 June 2024
Depreciation charge for year
At 31 May 2025
-
Net book values
At 31 May 2025
172,889
At 31 May 2024
172,889
No employee received emoluments in excess of £60,000		 Restricted
£
-
17,359
2,411
-
-
-
19,770
Restricted
£
15,435
433
1,491
17,359
Plant and
machinery
£
4,116
-
4,116
1,784
1,167
2,951
1,165
-		 Total
2025
£
-
27,577
5,579
1,203
492
1,095		 Total
2024
£
150
21,781
9,779
1,210
576
1,494
35,946 34,990
Total
2025
£
25,653
433
1,491		 Total
2024
£
21,349
432
-
27,577 21,781
Fixtures
and fittings
£
545		 Total
£
177,550
-
545 177,550
303
36		 2,087
1,203
339 3,290
206 174,260
285 173,174

12

Ivybridge Baptist Church Notes to the Accounts

for the year ended 31 May 2025

8
Debtors
Prepayments and accrued income
9
Creditors
Other creditors
Accruals
10
Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Designated funds:
Deacons fund
Building fund
Pastoral fund
Missions fund
Family Min fund
Total
Total funds
11
Commitments
Pension commitments
Pension cost		 At 1 June
2024
Incoming
resources
192,663
51,363
3,899
170
23,702
14,313
2,361
5
1,747
46,022
175
238,685
51,538		 2025
£
1,442
1,442
2025
£
356
-
356
Resources
expended
(20,476)
(541)
(2,386)
(17,358)
(3,150)
(660)
(24,095)
(44,571)
2025
£
433
433		 2024
£
1,435		 At 31 May
2025
213,412
3,528
24,456
-
2,356
1,900
1,435
2024
£
842
165
1,007
Gross
transfers
(10,138)
-
3,140
3,045
3,140
813
10,138 32,240
- 245,652
2024
£
-

No single party controls the company.

13

Ivybridge Baptist Church

Detailed Statement of Financial Activities for the year ended 31 May 2025

Income and endowments from:
Donations and legacies
Hall hire
Interest income
Total income and endowments
Expenditure on:
Charitable activities
Total of expenditure on charitable activities
Other expenditure
Advertising and promotional literature
Employee costs
Salaries/wages
Pension costs
Travel expenses
Premises costs
Rates
Light, heat and power
Premises insurances
Premises repairs and maintenance
Depreciation
Bank charges
Software, IT support and related costs
Stationery and printing
Sundry expenses
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional costs
Total of expenditure of other costs
Total Expenditure
Net gains on investments
Net income
Net income before other gains/(losses)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
General administrative costs, including
depreciation and amortisation		 Unrestricted
funds
2025
£
49,395
270
1,698
51,363
51,363
4,300
4,300
4,300
-
-
10,218
-
-
10,218
635
2,304
-
229
3,168
1,203
(166)
19
385
254
1,695
948
147
1,095
16,176
20,476
30,887
30,887
(10,138)
20,749
192,663
213,412		 Restricted funds
2025
£
175
-
-
175
175
4,325
4,325
4,325
-
-
15,435
433
1,491
17,359
-
-
1,824
587
2,411
-
-
-
-
-
-
-
-
-
19,770
24,095
(23,920)
(23,920)
10,138
(13,782)
46,022
32,240		 Total funds
2025
£
49,570
270
1,698
51,538
51,538
8,625
8,625
8,625
-
-
25,653
433
1,491
27,577
635
2,304
1,824
816
5,579
1,203
(166)
19
385
254
1,695
948
147
1,095
35,946
44,571
-
6,967
6,967
-
6,967
238,685
245,652		 Total funds
2024
£
43,156
288
-
43,444
43,444
8,652
8,652
8,652
150
150
21,349
432
-
21,781
582
1,314
1,798
6,085
9,779
1,210
189
109
221
57
1,786
953
541
1,494
34,990
43,642
-
(198)
(198)
-
(198)
238,883
238,685

14

Ivybridge Baptist Church

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 May 2025

I report on the financial statements of the charity on pages 1 to 1 for the year ended 31 May 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) , effective January 2015 (The SORP), under the historical cost convention and the accounting policies set out on page 7 and 8.

Respective responsibilities of the Trustees and the Independent Examiner

As described on page 3, the charity's Trustees are responsible for the preparation of the accounts. The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the charity is not subject to audit under any legal provision, or otherwise, and is eligible for independent examination, it is my responsibility to:-

Basis of Independent Examiner's Statement and scope of work undertaken

I conducted my examination in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act, setting out the duties of an Independent Examiner in relation to the conducting of an Independent Examination. An Independent Examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the Independent Examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

15

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above , in connection with my examination, I can confirm that :-

This is a report in respect of an examination carried out under 145 of the Act and in accordance with General Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements :-

to keep accounting records in accordance with Section 130 of The Charities Act 2011;

have not been met or to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached;

Ivybridge Accountants Ltd The Apex Derriford Business Park Derriford PL6 5FL

16

Ivybridge Baptist Church Ivybridge Baptist Church, Exeter Road, Ivybridge, PL21 0BJ

CE014208

13 January 2026

Private & Confidential

Ivybridge Accountants The Apex Derriford Business Park Derriford PL6 5FL

Dear Sirs,

REPRESENTATION

During the course of your independent examination of our financial statements for the period ending 31[st] May 2025, the following representations were made to you by Management and Trustees.

  1. We have fulfilled our responsibilities as trustees under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework FRS 102 and FRS 102 Charity SORP, that give a true and fair view and for making accurate representations to you as independent examiners and for the financial statements which you have prepared on behalf of the charity.

  2. We confirm that all accounting records had been made available to you for the purposes of your independent examination, in accordance with your terms of engagement, and that all the transactions undertaken by the charity had been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all Trustees meetings, had been made available to you. We have given you unrestricted access to persons within the charity in order to obtain independent examination evidence and have provided any additional information that you have requested for the purposes of your independent examination.

  3. We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

  4. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to the independent examiners and accounted for and disclosed in accordance with the applicable financial reporting framework.

Ivybridge Baptist Church Ivybridge Baptist Church, Exeter Road, Ivybridge, PL21 0BJ

CE014208

  1. We confirm that there had been no events since the Balance Sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.

  2. We confirm that we are aware a related party of the charity is a person or organisation, which either (directly or indirectly) controls, has joint control of, or significantly influences the charity or vice versa and, as a result, trustees, other key management, close family and other business interests of the previous. We confirm that the related party relationships and transactions set out in the financial statements are a complete list of such relationships and transactions and that we are not aware of any further related parties or transactions.

  3. We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework.

  4. We confirm that the charity has had, at no time during the year, any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for Trustees, nor to guarantee or provide security for such matters, except as already disclosed in the accounts.

  5. We confirm that the charity has not contracted any capital expenditure other than as disclosed in the financial statements.

  6. We confirm that we are not aware of any possible or actual instance of noncompliance with those laws and regulations which provide a legal framework within which the charity conducts its business and which are central to the charity’s ability to conduct its business.

  7. We acknowledge our responsibility for the design and implementation of controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the business.

  8. We confirm that there have been no actual or suspected instances of fraud involving Management or Employees who have a significant role in internal control of that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by former employees, regulators or others.

  9. We confirm that, having considered our expectations and intentions for the next 12 months and the availability of working capital, the charity is a going concern.

  10. We confirm that in our opinion, the effects of unadjusted misstatements are immaterial, both individual and in aggregate, to the financial statements as a whole.

Ivybridge Baptist Church Ivybridge Baptist Church, Exeter Road, Ivybridge, PL21 0BJ

CE014208

  1. We acknowledge our legal responsibilities regarding disclosure of information to you as independent examiners and confirm that:

  2. so far as each trustee is aware, there is no relevant independent examination information of which you as independent examiners are unaware; and

  3. each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant independent examination information and to establish that you are aware of that information.

We confirm that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and expertise (and, where appropriate of supporting documentation) sufficient to satisfy ourselves that we can properly make these representations to you and that to the best of our knowledge and believe they accurately reflect the representations made to you by the trustees during the course of your independent examination.

Yours faithfully

Signed on behalf of the trustees by:

Trustee: .............................................

Date: ........................................