Barnwell Baptist Church CIO
Trustees' Report and Accounts
For the Year Ended 31st December 2025
Registered Charity Number: 1178568
Barnwell Baptist Church CIO
Accounts for the year ended 31st December 2025
Contents and Charity Information
| Contents | Page | |
|---|---|---|
| Report of the Trustees | 1 | |
| Independent Examiner's Report | 2 | |
| Statement of Financial Activities | 3 | |
| General Fund | 4 to 7 | |
| Marleigh Fund | 8 and 9 | |
| Tithe Fund | 10 and 11 | |
| Manse Fund | 12 | |
| Pastoral Fund | 13 | |
| Balance Sheet | 14 | |
| Notes to the Accounts | 15 to 18 | |
| Trustees | David Stephen Charnock-Jones | |
| Rev Catrin Horrex | ||
| Daniel Horrex | ||
| Terri-Lee Lewis | ||
| Rev Stuart Wood | ||
| Address | Barnwell Baptist Church | |
| Howard Road | ||
| Cambridge | ||
| CB5 8QS | ||
| Contact | Rev Stuart Wood | |
| Minister |
Barnwell Baptist Church CIO Page 1 Accounts for the Year Ended 31st December 2025 Report ol the Trustees The trustèas present their annual Teport and the accounts for the year ended 31 sl Decemb&r 2025. Objects and Activities During 2025 we conts.nued to serve the Howard Road and Mar"gh communities Ihiough regular activili8s and groups. Al Marfeigh. this often involves hiring space il the Mansè is not suitable. We slarted meeting on 2 regular basis on the develq)ment, bul found Ihat numbers fluctualed which impacted the sense of togethemess thai we have been seeking to develop. As a resull, lowar(Is the end of the year. we macse the decision lo gather both congregations logether on a Sunday moming at Howard Road. which has been a positive move. Midwegk aclivilies continue in toth locals. We have continued to seNe the eIS of the local community. mainly through our Minislers, and we have begun to see moTe local people attending aryl the ¢xJngregations are growng slowty and steadity. Financially, our regular giwng has seen a slight increase. and again. we have been su¢¢essftJl with some granl applications which have helped wth the oNJoing cash flow needs ol supporting Iwo minisler5 arKJ FyovidirvJ a manse lor each congregation. The Trustees have t*gn lookiThJ at ways ol easing the cash flow trxjrden and are optimistic thal changès they are looking al will have an irywct in 2026. Plans for redevelopirvJ the Church site have not seen mLKh presS in the y&ar, due lo Ihe capacily ol the ministers who lead on this. Our overarching aim rerllains io encourage discipjeship wthin the Church arKf reach those in the area with the Gospel. Deskxte the ChngeS. we have much to give thanks for and trust that in 2026 God will eonlinue to meet all our needs. This report was ar¥Jroved by Ihe ix)ard ol truslees on 10th May 2026 aThJ on their behalf. Davld Stèphen Chamock-Jones Trustee
88rnwell Baptlsl Church CIO Pagè 2 Accounts for the year ended 31st December 2025 Independent Examinels Report To the Trustees of Bornwell Baptlst Church CIO I report 10 the trustees on my examination of the accc>unts ol the charty lor the year ended 31 sl December 2025. Responsibilities and Basis of Report As the charily's trustees you ale rgsponsiblg for the preparation ol the accounts in accordance with the requirements of the Charities Acts 2011 I'lhe Acl'l. I report in respect of my examination of your charity's accounts carried out under sectlon 145 ol the Act, and in carrying out my examination I have followed the applicable directions given by the Charity Commission under se¢lign 14515llbl ol the Act. Independent Examinerfs Statemenl I have completed my examination. I confirm that no material matters have comg to ffly attention in connection with the examination giving me cause to believe that in any material rèspect.. the accounting records were not kept in respect of the charily as required by section 130 ot the Act., or the accounts do not accord wrth those records I have no concerns and have Come across no other matters in connection with the examination io which attention should be brought in this report in order to enable a proper understanding ol the aecounls lo tk reached. QXAL Geoll Mann Geoll Mann Limiieo Dee House HiEhworrh Avenue Cambridge CB42BQ 20*
Barnwell Baptist Church CIO
Page 3
Statement of Financial Activities
For the year ended 31 December 2025
| Pages Incoming Resources General Fund 4 to 7 Designated Fund (Marleigh) 8 and 9 Tithe Fund 10 and 11 Manse Fund 12 Pastoral Fund 13 Golden Years Total Incoming Resources Resources Expended General Fund 4 to 7 Designated Fund Marleigh 8 and 9 Tithe Fund 10 and 11 Manse Fund 12 Pastoral Fund 13 Golden Years Total Resources Expended Net Movement in Funds Fund Balances Total Funds Brought Forward Total Funds Carried Forward |
Unrestricted Restricted Total Funds Funds Funds 88,760 £ - £ 88,760 £ 74,894 £ - £ 74,894 £ 10,864 £ - £ 10,864 £ - £ - £ - £ 50 £ - £ 50 £ - £ - £ - £ 174,568 £ - £ 174,568 £ 84,210 £ - £ 84,210 £ 69,049 £ - £ 69,049 £ 6,775 £ - £ 6,775 £ 130 £ - £ 130 £ 1,013 £ - £ 1,013 £ - £ - £ - £ 161,177 £ - £ 161,177 £ 13,391 £ - £ 13,391 £ 37,480 £ 185,412 £ 222,892 £ 50,871 £ 185,412 £ 236,283 £ 2025 |
2024 |
|---|---|---|
| Unrestricted Restricted Total Funds Funds Funds 93,279 £ - £ 93,279 £ 67,340 £ - £ 67,340 £ 10,792 £ - £ 10,792 £ - £ - £ - £ 500 £ - £ 500 £ 104 £ - £ 104 £ |
||
| 172,015 £ - £ 172,015 £ |
||
| 89,076 £ - £ 89,076 £ 57,736 £ - £ 57,736 £ 8,819 £ - £ 8,819 £ - £ - £ - £ 113 £ - £ 113 £ 976 £ - £ 976 £ |
||
| 156,720 £ - £ 156,720 £ |
||
| 15,295 £ - £ 15,295 £ 22,185 £ 185,412 £ 207,597 £ |
||
| 37,480 £ 185,412 £ 222,892 £ |
Barnwell Baptist Church CIO
Page 4
General Fund Summary
For the Year Ended 31st December 2025
| Note Income Regular Giving Income Tax Recovered Donations Regular Lettings A Casual Lettings Total Rental Income Other Income Bank Interest Total Other Income Total Income Expenditure Ministry B Minister C Housing D Premises E Office Costs F Services & Activities G Outreach H Missions I Other Expenditure J Total Expenditure Total Income less Expenditure |
45,412 £ 9,315 £ 23,576 £ 6,710 £ 2,965 £ 9,675 £ 780 £ 2 £ 782 £ 88,760 £ 963 £ 35,283 £ 19,788 £ 11,019 £ 2,686 £ 3,007 £ 598 £ 8,829 £ 2,037 £ 84,210 £ 4,550 £ 2025 |
2024 | 2024 |
|---|---|---|---|
| 45,412 £ 9,315 £ 23,576 £ 6,710 £ 2,965 £ |
43,118 £ 16,558 £ 22,364 £ 6,880 £ 3,854 £ |
93,279 £ 89,076 £ |
|
| 9,675 £ 780 £ 2 £ |
10,734 £ 499 £ 6 £ |
||
| 782 £ |
505 £ |
||
| 963 £ 35,283 £ 19,788 £ 11,019 £ 2,686 £ 3,007 £ 598 £ 8,829 £ 2,037 £ |
1,236 £ 34,849 £ 17,319 £ 15,941 £ 2,748 £ 4,289 £ 970 £ 9,747 £ 1,977 £ |
||
| 4,203 £ |
Barnwell Baptist Church CIO
Page 5
General Fund Analysis
For the Year Ended 31st December 2025
| Note A B C D |
Income Regular Lettings: - Office Rents: - MAC Hope into Action Weekly Lettings Expenditure Ministry: - Visiting Speakers Musicians Marleigh Minister (Travel - Howard Road) Church Weekend Minister: - Stipend Pension Travelling Expenses Mobile Phone Conferences CMD Resources & Other Expenses Housing: - Loan Repayments Council Tax Water Rates Buildings Insurance Repairs & Maintenance |
2025 1,300 £ 4,380 £ 1,030 £ 6,710 £ 100 £ 247 £ 116 £ 500 £ 963 £ 29,565 £ 3,732 £ 1,571 £ 106 £ 230 £ - £ 79 £ 35,283 £ 13,156 £ 2,866 £ 523 £ 603 £ 2,640 £ 19,788 £ |
2024 |
|---|---|---|---|
| 1,200 £ 4,020 £ 1,660 £ |
|||
| 6,880 £ |
|||
| 798 £ 363 £ 75 £ - £ |
|||
| 1,236 £ |
|||
| 28,577 £ 3,631 £ 1,122 £ 704 £ 270 £ 400 £ 145 £ |
|||
| 34,849 £ |
|||
| 13,156 £ 2,734 £ 515 £ 591 £ 323 £ |
|||
| 17,319 £ |
Baptist Church CIO
Page 6
General Fund Analysis
For the Year Ended 31st December 2025
| Note E Premises: - Repairs & Maintenance Service Contracts Total Repairs & Maintenance Electricity Gas Total Lighting & Heating Insurance Water Cleaning Gardening & Caretaking Car Park F Office Costs: - Office Equipment Telephone & Internet Web Site Stationery Postage Computer Consumables Office IT G Services & Activities: - Printing Catering Barn Owls Golden Years & Monday Club Youth & Children Sunday Ministry Small Group Resources Subscriptions Drop-in Café Resources Pastoral Care & Support Safeguarding and Health & Safety Freedom in Christ Leadership Training Sundry Expenses |
2025 590 £ 267 £ 857 £ 668 £ 2,709 £ 3,377 £ 1,572 £ 474 £ 2,839 £ 1,302 £ 598 £ 11,019 £ 494 £ 437 £ 412 £ 35 £ 21 £ 283 £ 1,004 £ 2,686 £ 97 £ 1,322 £ 49 £ 28 £ 93 £ 199 £ - £ 989 £ 31 £ 37 £ 16 £ 122 £ - £ 4 £ - £ 20 £ 3,007 £ |
2024 |
|---|---|---|
| 3,741 £ 429 £ |
||
| 4,170 £ 2,113 £ 3,587 £ |
||
| 5,700 £ 1,434 £ 505 £ 2,875 £ 1,257 £ - £ |
||
| 15,941 £ |
||
| - £ 437 £ 449 £ 112 £ 7 £ 362 £ 1,381 £ |
||
| 2,748 £ |
||
| 435 £ 1,845 £ - £ 90 £ 160 £ 169 £ 53 £ 932 £ 3 £ 49 £ 82 £ 124 £ 150 £ 159 £ 38 £ - £ |
||
| 4,289 £ |
Barnwell Baptist Church CIO
Page 7
General Fund Analysis
For the Year Ended 31st December 2025
| Note H Outreach: - Christmas & Easter Events Resources & Literature The Bereavement Journey Alpha I Missions: - Transfer to Tithe Account J Other Expenditure: - Accountancy & Bank Fees Audio Visual Bank Charges Bouncy Castle BBQ Abbey People Churches Together Besom Van Hope into Action House Catering Equipment & Crockery Love Barnwell Sundry Expenses |
2025 279 £ 8 £ 195 £ - £ 116 £ 598 £ 8,829 £ 8,829 £ 250 £ 37 £ 30 £ 72 £ - £ 141 £ 174 £ 600 £ 195 £ - £ 438 £ 100 £ 2,037 £ |
2024 |
|---|---|---|
| 6 £ 426 £ 205 £ 25 £ 308 £ |
||
| 970 £ |
||
| 9,747 £ |
||
| 9,747 £ |
||
| 249 £ 48 £ - £ - £ 148 £ - £ 70 £ 600 £ 345 £ 162 £ 355 £ - £ |
||
| 1,977 £ |
Barnwell Baptist Church CIO
Page 8
Marleigh Fund Income and Summary
For the Year ended 31st December 2025
| Income Regular Giving 33,127 £ Income Tax Recovered 5,672 £ Donations 2,315 £ Grants 23,000 £ Home Mission 10,000 £ Other Income 653 £ Bank Interest 127 £ Total Other Income 780 £ Total Income 74,894 £ Total Expenditure (Page 9) 69,049 £ Total Income less Expenditure 5,845 £ Balance at 1st January 2025 18,210 £ Movement in Year 5,845 £ Balance at 31st December 2025 24,055 £ 2025 |
2024 | 2024 |
|---|---|---|
| 33,407 £ 3,991 £ 1,901 £ 18,000 £ 9,533 £ 388 £ 120 £ |
67,340 £ 57,736 £ |
|
| 508 £ |
||
| 9,604 £ |
||
Barnwell Baptist Church CIO
Page 9
Marleigh Fund Expenditure
For the Year ended 31st December 2025
| Expenditure Minister: - Stipend Pension Travelling Expenses Mobile Phone Conferences College Expenses CMD Resources & Other Expenses Total Minister Housing: - Loan Interest Council Tax Water Rates Buildings Insurance Repairs & Maintenance Service Charge Total Housing Ministry: - Visiting Speakers Musicians Total Ministry Office Costs Services & Activities: - Catering Marleigh Tots Safeguarding and Health & Safety Printing Hall Hire Resources Pastoral Care & Support Total Services & Activities Outreach: - Christmas & Easter Events Schools Work Other Expenditure: - Bank Fees Total Other Expenditure Missions Total Expenditure |
29,481 £ 3,732 £ 237 £ 126 £ 505 £ - £ 463 £ 83 £ 34,627 £ 26,022 £ 3,199 £ 846 £ 622 £ - £ 571 £ 31,260 £ - £ 55 £ 55 £ 38 £ 71 £ 1,053 £ 85 £ 530 £ 834 £ 82 £ - £ 2,655 £ 320 £ 79 £ 13 £ 412 £ 2 £ 2 £ - £ 69,049 £ 2025 |
2024 | 2024 |
|---|---|---|---|
| 29,481 £ 3,732 £ 237 £ 126 £ 505 £ - £ 463 £ 83 £ |
18,809 £ 2,414 £ 113 £ 80 £ 10 £ 1,173 £ 300 £ 77 £ |
22,976 £ 32,445 £ 152 £ - £ 2,156 £ 7 £ - £ - £ |
|
| 26,022 £ 3,199 £ 846 £ 622 £ - £ 571 £ |
27,926 £ 3,130 £ 610 £ 566 £ - £ 213 £ |
||
| - £ 55 £ |
102 £ 50 £ |
||
| 71 £ 1,053 £ 85 £ 530 £ 834 £ 82 £ - £ |
711 £ 945 £ - £ 78 £ 216 £ 28 £ 178 £ |
||
| 320 £ 79 £ 13 £ |
- £ 7 £ - £ |
||
| 2 £ |
- £ |
||
| 57,736 £ |
Barnwell Baptist Church CIO
Page 10
Tithe Fund Income and Summary
For the Year ended 31st December 2025
| Balance at 1st January 2025 Income Giving during the Year (10%) Giving during the Year (10%) - Marleigh In Memorium (Ray Brown) Other Giving BMS Birthday Scheme Expenditure Donations made during the year Balance at 31st December 2025 Income Expenditure Net Fund Movement in the Year |
8,829 £ - £ 1,266 £ 634 £ 135 £ |
15,062 £ 10,864 £ |
|---|---|---|
| 6,775 £ |
||
| 25,926 £ 6,775 £ |
||
| 10,864 £ 6,775 £ |
||
| 19,151 £ |
||
| 4,089 £ |
Barnwell Baptist Church CIO
Page 11
Tithe Fund Expenditure
For the Year ended 31st December 2025
| BMS In Memorium Birth.Sc HM EBA Benevolent Fund Visiting Speakers (Gifts) Baptist Causes Pete & Selma Tear Fund Jews for Jesus Local Organisations Hope into Action Emmaus Kosovo Visiting Speakers (Gifts) Samaritans Purse (Shoe Boxes) Stroke Associoation (In Memorium) Non-Baptist Causes |
2,000 £ 750 £ 160 £ 1,500 £ 100 £ 250 £ 4,760 £ - £ 620 £ 250 £ 740 £ 205 £ 200 £ - £ - £ - £ 2,015 £ 6,775 £ 2025 |
2024 | 2024 |
|---|---|---|---|
| 2,000 £ 750 £ 160 £ 1,500 £ 100 £ 250 £ |
1,755 £ - £ 335 £ 1,500 £ 100 £ 500 £ |
4,190 £ 4,629 £ |
|
| - £ 620 £ 250 £ 740 £ 205 £ 200 £ - £ - £ - £ |
2,000 £ 281 £ - £ 1,130 £ 213 £ - £ 250 £ 735 £ 20 £ |
||
| 8,819 £ |
Barnwell Baptist Church CIO
Page 12
Manse Fund
For the Year ended 31st December 2025
| Balance at 1st January 2025 Income Expenditure Professional Fees Balance at 31st December 2025 Income Expenditure Net Fund Movement in the Year |
£ £ |
Marleigh - - - - - - |
530 Coldhams Lane 154 £ - £ 154 £ 130 £ 130 £ 24 £ - £ 130 £ 130 -£ |
£ £ |
Total 154 - |
|---|---|---|---|---|---|
| £ £ |
£ £ |
154 130 |
|||
| £ | £ | 130 |
|||
| £ | £ | 24 |
|||
Barnwell Baptist Church CIO
Page 13
Pastoral Fund
For the Year ended 31st December 2025
| Balance at 1st January 2025 Income Donations received in the year Other Income Expenditure Pastoral Care & Gifts Pastoral Support Bank Charges Balance at 31st December 2025 Income Expenditure Net Fund Movement in the Year |
40 £ 10 £ |
1,703 -£ 50 £ |
|---|---|---|
| - £ 1,005 £ 8 £ |
||
| 1,653 -£ 1,013 £ |
||
| 50 £ 1,013 £ |
||
| 2,666 -£ |
||
| 963 -£ |
Barnwell Baptist Church CIO Page 14 Balance Sheel As at 31 December 2025 Notes 21)25 2024 Fixed Asse Tangible Assets 709,950 £ 709,950 Trent Asse1$ Debtors Cash at Bank Cash in Hand 24,723 17,592 92 24,802 17,684 Creditors.. amounts falllng due within one year 6,300 5,700 Net Current Assels 18.502 11.984 redltor$= amounts falling due after more than one year 492.168 £ 499,042 Total Net Assets 236,284 £ 222,892 Tho F nds of the Chari Unreslricled Funds Restricted Funds 50.871 185.413 37,480 £ 185,412 Tolal Charit Funds 236,284 £ 222,892 Approved by the board ol Irustees on 10th May 2026 and Sign on their behalf. Davld Stephen Charnock-Jones Trustee
Barnwell Baptist Church CIO
Page 15
Notes to the Accounts
For the Year ended 31st December 2025
1 Accounting Policies
a) Basis of Preparation of Accounts
The accounts have been prepared under the historical cost convention and include the results of the charity's operations, which are described in the Report of the Trustees and all of which are continuing. They have been prepared in accordance with the Charities Act 2011 and 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 the Republic of Ireland (FRS 102) revised with effect from 1 January 2019.
Barnwell Baptist Church CIO meets the definition of a public benefit entity under FRS 102.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
b) Incoming Resources
Incoming resources are recognised in the year in which the charity is entitled to the receipt, and the amount can be measured with reasonable certainty. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
c) Resources Expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
d) Pensions
The charity contributes to money purchase, defined contribution schemes, on behalf of its employees. No liability exists in respect of pensions other than monthly contributions due which is included within creditors.
In July 2022, we were informed that the Baptist Pension Scheme was finally in surplus, with deficit repair contributions being reduced to £1 per employer per month from August 2022. As a result, there is no outstanding deficit at the 31st December 2025.
Barnwell Baptist Church CIO
Page 16
Notes to the Accounts
For the Year ended 31st December 2025
1 Accounting Policies (continued)
e) Marleigh Property
The trustees consider that the market value of the Marleigh Property is in excess of its cost as shown in the accounts, and that in view of this there is no necessity to charge depreciation on the Building.
f) Manse and Loan
In 2012, Barnwell Baptist Church, through the Baptist Union Corporation (BUC) purchased a Manse. This is held by the BUC as the property Trustees of the Church and is therefore not shown as an asset in these accounts.
The Church received three interest-free loans and a loan from the BUC to enable this purchase, one of which was cleared back in 2018, with the 2 interest-free loans both converted into gifts in 2023.
At the 31st December 2025, the outstanding liability stood at: -
Baptist Union Corporation Loan £100,581
This liability has not been included in these accounts as the asset to which it relates, the value of which exceeds this liability, is held by the BUC as the property Trustees of the Church.
g) Church Building
The Church Building is held by the BUC as the property trustees of the Church and is therefore not shown as an asset in these accounts.
h) Debtors
Trade debtors and other debtors are recognised at their settlement amount due after any discounts. Prepayments are valued at the amount prepaid net of any trade discount due.
i) Creditors and Provisions
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.
Barnwell Baptist Church CIO
Page 17
Notes to the Accounts
For the Year ended 31st December 2025
| 2 Fixed Assets Cost Balance at 01.01.25 Balance at 31.12.25 Depreciation Charge for the year Balance at 31.12.25 Net Book Value At 31.12.25 3 Debtors Sundry debtors 4 Cash at Bank Current Account Marleigh Account Tithe Account Savings Account 1 Savings Account 2 |
Marleigh Property 709,950 £ 709,950 £ - £ - £ 709,950 £ 2025 - £ 1,215 £ 2,011 £ 3,406 £ 18,090 £ 1 £ 24,723 £ |
Total 709,950 £ |
|---|---|---|
| 709,950 £ |
||
| - £ |
||
| - £ |
||
| 709,950 £ |
||
| 2024 | ||
| - £ |
||
| 1,821 £ 2,219 £ 1,768 £ 11,620 £ 164 £ |
||
| 17,592 £ |
| Creditors Loans |
2025 2024 6,300 5,700 £ Due within one year |
2025 2024 492,168 £ 499,042 £ Due after one year |
2025 2024 492,168 £ 499,042 £ Due after one year |
|
|---|---|---|---|---|
| 2025 6,300 |
||||
| £ | 499,042 £ |
5 Creditors
Barnwell Baptist Church CIO
Page 18
Notes to the Accounts
For the Year ended 31st December 2025
| 6 Unrestricted Funds General Fund Designated Fund (Marleigh) Tithe Fund Manse Fund Pastoral Fund |
Brought Income Expenditure Transfers Carried Forward Forward 5,757 £ 88,760 £ 84,210 £ - £ 10,307 £ 18,210 £ 74,894 £ 69,049 £ - £ 24,055 £ 15,062 £ 10,864 £ 6,775 £ - £ 19,151 £ 154 £ - £ 130 £ - £ 24 £ 1,703 -£ 50 £ 1,013 £ - £ 2,666 -£ |
|---|---|
| 37,480 £ 174,568 £ 161,177 £ - £ 50,871 £ |
7 Restricted Funds
The restricted funds are the amounts generously given as donations towards the purchase costs of the Marleigh Manse.
| 8 Staff Costs The staff costs were: - Wages and salaries Other pension costs |
2025 2024 |
|---|---|
| 62,412 £ 50,556 £ 7,464 £ 6,045 £ |
|
| 69,876 £ 56,601 £ |
The average weekly number of staff employed by the charity during the year were: -
| Ministry Premises Total |
2 2 2 2 |
|---|---|
| 4 4 |
9 Payments to trustees
No payments were made to trustees nor any expenses reimbursed for them in their role as trustees.
10 Related party transactions
There were no related party transactions in the year that required disclosure.