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2024-12-31-accounts

Charity Registration No. 1180106

WORCESTER BAPTIST CHURCH CIO

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

WORCESTER BAPTIST CHURCH CIO

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Fiona Forth Hannah Celia Christine Baker Claire Findon Rev P J Hayes S Stennett Charity number 1180106 Principal address Sansome Walk Worcester WR1 1LN Independent examiner Kendall Wadley LLP Granta Lodge 71 Graham Road Malvern Worcestershire WR14 2JS Investment advisors Charles Stanley & Co Limited 55 Calthorpe Road, Edgbaston, Birmingham B15 1TH

(Appointed 17 April 2024) (Appointed 26 March 2025) (Appointed 26 March 2025)

WORCESTER BAPTIST CHURCH CIO

CONTENTS

Page
Trustees' report 1 - 8
Statement of trustees' responsibilities 9
Independent examiner's report 10
Statement of financial activities 11
Statement of financial position 12
Notes to the financial statements 13 - 22

WORCESTER BAPTIST CHURCH CIO

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 2 to the financial statements and comply with the Church's constitution, 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 Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019)

On 30 November 2018, funds were received from the Avery-Overall Baptist Trust Fund, Charity Number 509056 on the cessation of its activities.

On 1 May 2021, the undertaking, liabilities, staff and assets of the unincorporated charity Worcester Baptist Church were transferred to Worcester Baptist CIO, a Charitable Incorporated Organisation.

Objectives and activities

The principal purposes of the Church are:

Beliefs

As a member of the Baptist Union the Church subscribes to the Baptist Union's Declaration of Principle:

"That our Lord and Saviour Jesus Christ, God manifest in the flesh, is the sole and absolute authority in all matters pertaining to faith and practice, as revealed in the Holy Scriptures, and that each church has liberty, under the guidance of the Holy Spirit, to interpret and administer His laws.

That Christian Baptism is the immersion in water into the name of the Father, the Son and Holy Spirit, of those who have professed repentance towards God and faith in our Lord Jesus Christ who 'died for our sins according to the Scriptures; was buried, and rose again on the third day.'

That it is the duty of every discipline to bear personal witness to the gospel of Jesus Christ, and to take part in the evangelisation of the world."

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Church should undertake and are satisfied that those described below provide public benefit.

WORCESTER BAPTIST CHURCH CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Activities

In fulfilling the purpose the Church will engage in a range of activities either on its own or with others that will vary from time to time with activities being initiated, expanded or closed, as appropriate.

The activities may include but are not restricted to:

Achievements and performance

Minister’s annual report 2025

Pastor Darren Smith

This will be a slightly different report as it will be my last one before shortly leaving the church after almost 10 enjoyable years as the minister. I will as ever look back at the highlights of the past 12 months but the ‘look forward’ will centre around the search for a new minister.

A look back

A highlight of 2024 was having a ‘church weekend together’, like a church weekend away but held close enough that most folk who attended were able to do so as ‘day attendees’. We met on a Saturday and a Sunday at Holland House near Pershore and had great input from Glen Marshall, who is a co-principal of Northern Baptist College. As ever, sharing time together around meal tables and around the fringes of sessions really helped folk to get to know each other better.

The church has continued to grow in number during the past 12 months, including many becoming church members, which is now at it’s highest level for many years. What is encouraging is seeing a range of nationalities becoming part of the church community. It has also been great to witness 4 people getting baptised during the period this report covers.

In June we were joined for a Saturday by our good friend Kevin Crook from MAF (Mission Aviation Fellowship), along with his team and one of the MAF aeroplanes. There was also a flight simulator and various other activities, all of which drew in a good number of folk including some passersby! We were blessed with good weather for a great day which further developed our relationship with MAF.

It has been great to have Katie back following her maternity leave and she will mention more details in her report about her areas of children and youth work. An additional role for her has been the leading of the Little Angels toddler group, taking this on from Deb Crookall who stepped down after leading the group for over 13 years!

We continue to work out how we can be a fully inclusive church, and it has been great hearing how some of our new members were attracted to WBC precisely because of our inclusive stance. In January 2025 the church voted to register the church building to be able to hold same sex weddings. This is a further step in our inclusive journey.

WBC hosted three events in the past 12 months which attracted a good number of folk. The Three Choirs Festival used the church for a couple of their concerts as they came back to Worcester for their tri-annual visit. We were also one of the hosts for a tour of conversation on reconciliation between an Israeli Jew and a Palestinian, organised by Musalaha UK. And finally, we hosted our friends Julie and Nigel, otherwise known as Celtish, for an evening of Christmas songs and carols.

WORCESTER BAPTIST CHURCH CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Children & Youth annual report 2025 Katie Davis

Our Children and Youth work at WBC continues to grow and flourish as we have continued to strengthen our knowledge of and relationship with God, as we have built relationships within the groups and as we have welcomed new families over the last year into our church family. This year, two of our Young People were baptised which were such joyous times of celebration as they made their public declaration of their faith and we were able to celebrate with them as a church family.

I want to say a big thank you to all our Children and Youth teams, who faithfully serve each week and give so much of their own time to planning and preparing the sessions. I also want to thank everyone who prays for the children and youth work – your prayers are extremely valued, thank you.

Ignite

Ignite is our Sunday programme for our Children and Young People that takes place most Sundays, with the exception of All Age Services and August. Ignite is only possible with the amazing team that serve each week, not only running the sessions on the Sunday, but also taking time in the week to plan and prepare each session. Thank you to each one of you for your commitment, time and energy. An additional thank you to Heather L and Susanah, who have provide extra support to myself and the team as Ignite co-coordinators for Flames (Heather) and Blaze (Susanah).

It has been great to welcome new members to the Ignite team this year – Jill, Raj, Clare, Alex and Dzifa. We also said thank you to Heather M, who recently stepped down from serving on the Sparks team, for her commitment to Sparks over the last few years.

Our youngest members of church attend Sparks during Sunday mornings, which is our creche for pre-schoolers. We have 9 wonderful members of Sparks that regularly attend, with approximately 5 children attending each week. This year, we moved Sparks from the creche room to the partitioned section of the hall by the kitchen. This move was necessary due to the growing number of children attending. Although requiring more set up, Sparks is working well in this new setting as the children have more space. During a usual Sparks session, there is lots of opportunity for free play and reading, as well as a Bible story and activity, such as colouring or simple craft, for the children to take part in. There is also often a time of singing towards the end of the session!

Flames is the group for our children in Primary School, where we currently have 7 wonderful regular members. Flames provides an opportunity for the children to dig that little bit deeper into the Bible and reflect on how it is relevant for us today. We continue to follow the Energize syllabus, which gives a structure for the whole year. Each session will typically involve an opportunity to share how everyone’s week has been and any prayer requests, games, Bible Story and discussion, prayer and a craft or activity. Flames sessions are always full of so much fun, laughter and questions! It has also been great to have Flames involved in doing readings and prayers during All Age Services and events such as the Carol Service.

Since September, we have slightly adjusted the age of Blaze to those in year 6 – year 9, with the older youth welcome to continue to join Blaze, help with one of the younger children groups or remain in the main service. As Blaze continues to grow, the age range naturally widens, so we wanted to provide a space for both our younger youth and our older youth (see Lounge below) to have input relevant to their ages. We currently have 6 wonderful youth in years 6-9, who regular attend Blaze along with some of the older youth. Blaze also follows the Energize syllabus and a typical session will include an opportunity for everyone to share how their week has been and share prayer requests, an icebreaker/game, and a Bible study and discussion. It has now become the norm for Blaze sessions to end with everyone praying for each other in our ‘prayer circle’, which is a particular highlight of Blaze sessions!

For Sundays that fall within school holidays, we often do a combined session for Flames and Blaze due to reduced team availability. It is so lovely during these sessions to come together as church family and see the friendships across the ages grow and see them encourage each other in their walk with God. The help from the older youth in Flames and Sparks is invaluable and encourages our young people’s leadership skills as well as furthering our culture of church family.

WORCESTER BAPTIST CHURCH CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Lounge has become the main session for our older youth in school years 10-13 and meets on Sunday evenings. Lounge is an opportunity for our youth to share about their weeks and pray together, as well as having a Bible study/discussion. Before the summer, we continued with watching and discussing The Chosen, as well as joining the church inclusivity evenings. In the autumn term, we looked at what the Bible says about being ‘church’ and this term we have been joining the Faith & Photography course, as well as planning the youth take over service and taking some time to just be in God’s presence. We also have occasional socials on a Sunday evening for both Blaze and Lounge, including a Christmas cake decorating competition and a meal at Hickory’s following the Youth take over service!

Particular Ignite highlights for this year include: Youth Community day in August, where some of our youth supported the local community with litter picking and gardening, the Church Weekend Together, the impromptu nativity during the Christmas Family Service and the Youth Takeover Service in March!

The Family Space

The Family Space continues to take place on alternative Wednesdays between 3:30-5:30pm. Numbers of families attending have varied throughout the past year and we currently have 8 families that regularly attend. The Family Space has a lovely community feel, where the families are able to have a moment of respite in their busy weeks as relax, play and enjoy a family meal together. Over the last year, we have been able to journey and support some of the families through some difficult times and some families have been open to us praying for them as a church.

In October, we held a Family Space Light Party, which was attended by 34 children and 21 adults. The children enjoyed participating in a variety of activities, including being ‘detectives’ in church and joining in with actions to the Rend Collective song ‘My Lighthouse’, which provided an opportunity to share the message that Jesus is our Light of the World.

We have an amazing Family Space team, who provide a welcoming space for our families, organise crafts and cook a tasty family meal! We also have 3 of our youth who regularly volunteer in the team, who are a fantastic help, particularly with the washing up! The Family Space has also been able to provide a Duke of Edinburgh volunteering opportunity for a teenager from a local school, which has been another opportunity to provide for our community. A massive thank you to the dedication and hard work of each member of the Family Space team.

Christmas Family Morning

In December, we hosted a Christmas Family Morning, where we set up a range of crafts and activities in the church. A few families battled the extremely wet and windy weather and enjoyed a Christmassy morning! The majority of the families who attended had connections with us through Little Angels or Family Space and one family attended as a member of the church had posted leaflets through her neighbours’ doors! We hope to do a similar event this year.

Little Angels Parent and Toddler Group

In July, Deb stood down from overseeing Little Angels after 13 years of service. The families are extremely appreciative of Deb and all she has invested in Little Angels, with some families popping in on Deb’s last morning to say a special thank you. The work of Deb and the team over the years has been an invaluable foundation for the continued work of Little Angels. Thank you Deb for all you have poured into Little Angels – into the vision, the practicalities of running the group and into each individual family and child. Little Angels continues each Thursday in term time, where the wonderful team welcome up to 30 children and their families each week. Most weeks we will have a new family join us, either coming along with a friend or hearing about us online or from the Health Visitor. The hall is full of toys suitable for babies and toddlers/pre-schoolers, which they are free to use. Barbara oversees the activity table, which has a weekly rotation of craft, playdough and bead threading/jigsaws.

At 11am, we come together to enjoy a healthy snack before continuing play! Since September, we have introduced a ‘tidy up time’ at 11:40am, where all the children and adults help tidy away the toys from the hall. This has been well received by the families, and the children enjoy getting involved in moving the toys back to the creche room. We then end the session with a singing time, starting with ‘Jesus’ love is very wonderful’. We also take the opportunity to sing happy birthday to anyone who has a birthday that week.

Our children’s clothes swaps table is still extremely popular, where donations are brought along by the families for other families to have a look through. A previous Little Angels’ mum has now returned as a helper and takes on the role of organising this for us. For World Book Day in March, we changed the clothes swaps table for a book swap table, where families could bring a book/take a book or two away to enjoy. We regularly take leftover donations to the local charity, Growbaby, who provide a supportive service to families in Worcester.

WORCESTER BAPTIST CHURCH CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Little Angels is a safe and welcoming place for families to come and socialise, connect and have an opportunity to share the highs and lows of parenting, which is only possible thanks to the incredible team that work tirelessly each week. Thank you Jill T, Sam, Barabra, Gill B, Sally, Graham and Nelly. In the New Year, we said thank you to Heather M, who had been supporting the team each week in a number of ways, including set up and running the singing time, but is unable to continue attending Little Angels due to other commitments.

Wider Youth and Training Events

Over the last year, we have continued to attend UNITE, which is a termly city-wide youth gathering for church youth groups in Worcester. UNITE is planned by a team of youth leaders from different churches within the city. Each session involves time for games/activities, worship and prayer. It is always so powerful when young people unite to worship together! I have also continued to attend semi-regular meetings with other youth workers across Worcester, to pray together, plan Unite and other events and seek God’s heart for the youth of Worcester.

This year, I have also been able to attend a couple of HEBA Children’s and Youth Workers’ networking/training sessions, where we have been able to join together to pray, worship and chat through the highs and lows of children and youth ministry! A youth organisation, Thrive, also attended the networking sessions and provided training on a different element of children’s and youth ministry each session. Having the opportunity to meet with other children’s and youth workers in this way, is such an encouragement to me personally and to the work we do at WBC.

In November, I was able to attend the National Youth Ministry Weekend, organized by Youthscape. This weekend is so invaluable to me as I am able to rest in God’s presence, seek His heart and have challenging and uplifting teaching and training. I am already booked in for 2025! I really appreciate the support of WBC and in particular, the Children and Youth teams that make it possible for me to attend events like this – thank you.

Kaleidoscope annual report 2025 Sue Davies

Kaleidoscope continued through 2024, providing a fun, welcoming space for the group who attend for games, craft and chat. In addition, the programme included film afternoons and a return visit from professional singers, Carol and Malcolm Brown which was very enjoyable. After a short break at the start of 2025, Kaleidoscope resumed thanks to the support of Barbara Morris.

Oasis annual report 2025 Pastor Darren Smith

Oasis Lunch Club continues to meet a twofold need of providing a good two-course meal and fellowship/ connection. We have a wonderful, hardworking, and committed team of volunteers who make Oasis work well. We really appreciate everyone who helps out in any way and are very fortunate to have Gray Wilson cooking a roast each time Oasis meets.

At the end of 2024 Jo Child, who had been coordinating Oasis, needed to step down as she moved to another church. We were really pleased that Barbara Morris offered to take on the organising and coordinating of this important ministry.

Parish Nursing (PN) annual report 2025 Helena Brady

July 2024

It was agreed at the church meeting that WBC would support a parish nursing ministry and that the church is in a financial position to support this ministry. I contacted the parish Nursing ministries UK (PNMUK) to state our request to enrol for the next preparation for parish nursing course in September 2024.

September 2024

I completed the training course in the months of September and October 2024. The course entailed a combination of three residential days and three online days followed by a short reflective assignment which I successfully passed. There is one final module to complete in the first few months of the up and running stage. I hope to undertake this in the month of June 2025. I applied to my employer Optima Health, for sponsorship under the supporting community projects sponsorship scheme.

WORCESTER BAPTIST CHURCH CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

October 2024

A parish nursing support group has been formed within the church to support me consisting of Claire Findon, Pete Crookall, Mandy Taylor and Peter Hayes. Through the training and preparation course I have formed an alliance with my cohort group consisting of seven other parish nurses around the country and we meet regularly for a catch up. The next catch up is on the 15th of March 2025 in the evening via virtual meeting. I joined the pastoral care team to enable insight into congregational needs in preparation for the PN role. The application for sponsorship was successful, Optima Health pledged a £1000 sponsorship. A line was created in the WBC budget for parish nursing.

November 2024

Claire and I met with the PNMUK to determine the next steps involved. Outcomes following this meeting led to the formation of a vision and mission statement for parish nursing for WBC. An itemisation for the sponsorship sum was completed upon the request of Optima Health. Discussion about management of records began including access to a laptop. I attended the pastoral care team meeting on the 25th November 2024.

January 2025

Discussion about record keeping, IT and telephone access continued. I started to complete the PNMUK accreditation form. This is a requirement to accredit the service although it is not a requirement to get up and running. Enquires were made about church policy on matters such as safeguarding and health and safety. The latter is currently in a draft format. I attended the pastoral care meeting. The PN service will comprise of a drop-in service after the Sunday morning service. The room next to the church office will be used for consultations.

February 2025

A clause about parish nursing was included in the WBC church privacy statement. Confirmation that records will be saved and stored electronically. Laptop provision confirmed. Email for parish nursing service set up. Blood pressure monitor and thermometer purchased. March 2025

Claire and Helena have a meeting with the PNMUK on Monday 10th March 2025 to discuss where we are, if we are ready for partnership with the PNMUK and to launch the ministry. The accreditation document will be the basis for discussion and planning during the said meeting.

Eco Church annual report 2025 Tim Bennett

This year started with the installation of a swift box to the end wall of the main hall. Made by the Worcester Environmental Group a good number of these boxes have been installed to homes in the Arboretum. We look forward to welcoming the swifts when they arrive.

In the summer, an eco talk and quiz was held with Ignite in the hall. Three teams eagerly fought out a lively quiz demonstrating what they do to save the planet. It was lovely to see how much our young people already know about climate change and the need to look after our planet now and in the years to come.

To help us learn from other churches, a meeting was held with Martin Harris who is the Creation Care Coordinator at Fernhill Heath Baptist Church. Last year they received the A Rocha Gold Award which is an excellent achievement. It was so wonderful to hear their story, and we greatly appreciated the advice and the offer of support they gave us.

A part of the A Rocha Eco Church award looks at the grounds and land around the church. For many churches this would include green areas and places of burial. For us, it’s a car park!!...even so it’s important to look after the small areas of planting that we do have. Four tidy up Saturdays were held plus a day in August when the young folks picked up litter around the Arboretum and Lansdowne Park supported by the resident association and local councillors.

Going forward we have a small team comprising Tim Bennett, Sarah Carey and Elizabeth Napier. If you would like to join the team you will be very welcome. Finally, a huge thank you to Darren for introducing A Rocha and the Eco Church to the church and for being a vital part of the team.

WORCESTER BAPTIST CHURCH CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

CAMEO annual report 2025 Jenny Chidgey

Once again, we have enjoyed a year of social and Christian fellowship.

We lead the meetings ourselves and enjoy sharing in Bible studies most Wednesday mornings. Numbers have remained steady, and we were pleased to welcome Jill Brooks to the group, though were sad to say goodbye to Jenny Mobbs who moved away after many years.

We often go to a garden centre for coffee and cake and our Christmas dinner was held at The Timberdine which was lovely. Our charity giving still goes on.

We meet every Wednesday during term time in Meeting Room 1 at 10.15am. We are always pleased to welcome new members.

Financial review

The net outgoing resources for the year is £20,886 (2023 outgoing £89,427) of which outgoings of £15,493 is in connection with unrestricted activities and £5,393 outgoing in relation to restricted activities.

Total reserves at the reporting date are £873,355 (2023 £894,241) of which £218,832 is restricted. Full details of the restricted funds can be found in the notes accompanying the financial statements. After extracting fixed assets this leaves £649,160 available for unrestricted activities, this includes fixed investments which are readily convertible.

It is the policy of the Church that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Church’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have assessed the major risks to which the Church is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for future

Minister’s annual report 2025

I will leave the church on 31st March 2025, after four months short of ten years as minister. This will mean that the church will enter a time of pastoral vacancy. The church has called upon the services of a moderator to help guide the leadership team and the church through the transition to a new minister.

This will of course be a time of an amount of uncertainty, but it can also be a rich time of growth as the church continues to function but with others needing to step up to fill gaps. The church has a set of strong teams (which includes, leadership, children and youth, pastoral, preaching, worship leading) so I am quite sure it will cope extremely well during this time. God has guided the church for over 350 years, and I have no doubt will continue to do so during the coming months and years. I encourage everyone to be praying, and to join in gathered times of prayer, as this will be important in discerning the way forward for WBC as it enters a new season.

Running alongside the search for a new minister will also be the progressing of a project to change the layout of the foyer area of the church to allow for more toilets, a kitchen area inside the main church area, and a redesigned front area of the church (new doors etc). This has been on the cards for a while, but initial designs have now begun.

Children & Youth annual report 2025

To the coming year, my prayer for our Children and Youth is that they continue to experience God’s love and relationship in a personal way, that they continue to build on their friendships within the groups, that we have more opportunities to spend time as a church family together and they continue to be able to use their giftings to serve in the church.

WORCESTER BAPTIST CHURCH CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

The Family Space

We will continue to take the opportunity to share God’s love through Family Space, with offers of support and prayer as well as hosting more special events, like the Light Party and the Christmas Family Morning. Prayers would be appreciated for wisdom in ensuring that the availability of The Family Space is reaching families in our community who need it.

Wider Youth and Training Events

A group of our young people will be heading to Satellites youth festival, which is run by Youthscape. We are looking forward to spending the 5 days of camping, having lots of fun and most importantly worshiping and deepening our relationship with God.

Structure, governance and management

The Church is a charitable incorporated organisation, governed by a Constitution registered with the Charity Commission dated 27 September 2018.

The trustees who served during the year and up to the date of signature of the financial statements were: Darren Smith (Resigned 26 March 2025) Fiona Forth Hannah Celia Christine Baker Claire Findon (Appointed 17 April 2024) Rev P J Hayes (Appointed 26 March 2025) S Stennett (Appointed 26 March 2025)

The trustees are responsible for the management and administration of the Church's property and funds in accordance with its constitution. Day to day management of activities is delegated to Darren Smith the minister of the church. The remuneration of key management personnel is set by the board.

Upon appointment appropriate training and guidance is given as to the role and responsibilities of a trustee within

the organisation.

Meetings are required to be held at every two months, at which the CIO and financial aspects of the organisation are considered and actions to be taken determined as necessary. This includes the setting of remuneration for those employed having due regard to legislative requirements and rates of remuneration paid by similar organisations.

Interests in transactions by virtue of related parties are declared at meetings and reported in the notes to the financial statements.

The trustees' report was approved by the Board of Trustees.

Rev P J Hayes

Trustee Dated: 24 October 2025

Hannah Celia Treasurer 24 October 2025

WORCESTER BAPTIST CHURCH CIO

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Church and of the incoming resources and application of resources of the Church for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Church and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

WORCESTER BAPTIST CHURCH CIO

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF WORCESTER BAPTIST CHURCH CIO

I report to the trustees on my examination of the financial statements of Worcester Baptist Church CIO (the Church) for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the Church you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the Church’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Sarah Morley BA (Hons) ACA

Kendall Wadley LLP Granta Lodge 71 Graham Road Malvern Worcestershire WR14 2JS

Dated: 24 October 2025

WORCESTER BAPTIST CHURCH CIO

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
24,809
-
Charitable activities
4
79,612
-
Other trading activities
5
4,932
-
Investments
6
16,889
-
Total income
126,242
-
Expenditure on:
Charitable activities
7
187,592
5,393
Total expenditure
187,592
5,393
Net gains/(losses) on
investments
13
45,857
-
Net expenditure and
movement in funds
(15,493)
(5,393)
Reconciliation of funds:
Fund balances at 1 January
2024
670,016
224,225
Fund balances at 31
December 2024
654,523
218,832		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
24,809
28,803
-
79,612
81,887
-
4,932
5,309
-
16,889
19,629
-
126,242
135,628
-
192,985
202,982
5,393
192,985
202,982
5,393
45,857
(16,680)
-
(20,886)
(84,034)
(5,393)
894,241
754,050
229,618
873,355
670,016
224,225		 Total
2023
£
28,803
81,887
5,309
19,629
135,628
208,375
208,375
(16,680)
(89,427)
983,668
894,241

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

WORCESTER BAPTIST CHURCH CIO

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

Notes
Fixed assets
Property, plant and equipment
14
Investments
15
Current assets
Trade and other receivables
16
Cash at bank and in hand
Current liabilities
17
Net current assets
Total assets less current liabilities
The funds of the Church
Restricted income funds
18
Unrestricted funds		 2024
£
6,694
19,573
26,267
(4,401)		 £
224,195
627,294
851,489
21,866
873,355
218,832
654,523
873,355		 2023
£
5,055
16,089
21,144
(4,386)		 £
237,559
639,925
877,484
16,758
894,241
224,225
670,016
894,241

The financial statements were approved by the trustees on 24 October 2025

Rev P J Hayes Trustee

Hannah Celia Treasurer

WORCESTER BAPTIST CHURCH CIO

STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024

1 Critical accounting estimates and judgements

In the application of the Church’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2 Accounting policies

Charity information

Worcester Baptist Church is a charitable incorporated organisation and its office is Sansome Walk, Worcester, WR1 1LN.

2.1 Accounting convention

The financial statements have been prepared in accordance with the Church's constitution, 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 Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019). The Church is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Church. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Church has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

2.4 Incoming resources

Income is recognised when the Church is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Church has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Church has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

WORCESTER BAPTIST CHURCH CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2 Accounting policies

(Continued)

2.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services of its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Creditors represent the amount the charity anticipates it will pay to settle a debt or a provision for goods and services it has received not yet invoiced, measured at settlement amount.

2.6 Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% of cost Fixtures and fittings 20% of cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

2.7 Non-current investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

2.8 Impairment of non-current assets

At each reporting end date, the Church reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

2.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

WORCESTER BAPTIST CHURCH CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

2 Accounting policies

(Continued)

2.10 Financial instruments

The Church has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Church's balance sheet when the Church becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Church’s contractual obligations expire or are discharged or cancelled.

2.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Church is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

WORCESTER BAPTIST CHURCH CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Donations and gifts 24,809 23,803
Legacies - 5,000
24,809 28,803

4 Charitable activities

Offerings
Other income
Rental income		 2024
£
54,711
6,579
18,322
79,612		 2023
£
44,155
20,214
17,518
81,887

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising events 4,932 5,309
6 Income from investments
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Income from listed investments 16,874 18,851
Interest receivable 15 778
16,889 19,629

WORCESTER BAPTIST CHURCH CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

7 Charitable activities

Staff costs
Depreciation and impairment
Church premises upkeep
Missions
Ministry
Other expenses
Donations
Investment management fees
Grant funding of activities (see note 8)
Share of support costs (see note 9)
Share of governance costs (see note 9)
Analysis by fund
Unrestricted funds
Restricted funds
For the year ended 31 December 2023
Unrestricted funds
Restricted funds		 2024
£
64,061
13,364
35,936
14,314
2,629
13,885
1,181
14,251
159,621
10,657
19,060
3,647
192,985
187,592
5,393
192,985		 2023
£
66,944
15,210
28,446
13,719
4,431
10,046
2,967
8,460
150,223
29,863
24,776
3,512
208,374
202,981
5,393
208,374

WORCESTER BAPTIST CHURCH CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

8 Grants payable

Grants to institutions:
Acorns Children's Hospice
MAF Uk
St Richard's Hospice
M Rankin - Uganda project
Street Cafe
BMS
Food Bank
Freeset
TearFund
Bridge councilling
Other		 2024
£
416
-
50
-
13
5,181
-
3,162
335
1,500
-
10,657		 2023
£
-
2,500
49
15,650
-
5,476
738
3,850
-
1,500
100
29,863

9 Support costs

Support
costs
Governance
costs
£
£
Staff costs
10,813
-
Computer
395
-
Advertising
-
-
Print and stationery
2,008
-
Subscriptions
2,747
-
Telephone
1,189
-
Sundry
60
-
Legal and professional
1,848
-
Independent exam and
accountancy
-
3,647
19,060
3,647
Analysed between
Charitable activities
19,060
3,647		 2024Support costs Governance
costs
£
£
£
10,813
11,448
-
395
724
-
-
171
-
2,008
2,156
-
2,747
1,715
-
1,189
1,183
-
60
60
-
1,848
7,320
-
3,647
-
3,512
22,707
24,777
3,512
22,707
24,776
3,512		 2023
£
11,448
724
171
2,156
1,715
1,183
60
7,320
3,512
28,289
28,289

WORCESTER BAPTIST CHURCH CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration of benefits from the Church during the year in their capacity as trustees.

11 Employees

Number of employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Minister 2 3
Administration 1 1
Premises 1 1
4 5
Employment costs 2024 2023
£ £
Wages and salaries 68,733 70,442
Social security costs 95 280
Other pension costs 6,046 7,670
74,874 78,392

There were no employees whose annual remuneration was £60,000 or more.

12 Retirement benefit schemes

Defined contribution schemes

The Church operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Church in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £6,046 (2023 - £7,670).

13 Gains and losses on investments

Unrestricted Unrestricted
funds funds
2024 2023
Gains/(losses) arising on: £ £
Revaluation of investments 42,182 (1,734)
Sale of investments 3,675 (14,946)
45,857 (16,680)

WORCESTER BAPTIST CHURCH CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

14 Property, plant and equipment
Freehold land Fixtures and Total
and buildings fittings
£ £ £
Cost
At 1 January 2024 269,680 54,909 324,589
At 31 December 2024 269,680 54,909 324,589
Depreciation and impairment
At 1 January 2024 41,592 45,438 87,030
Depreciation charged in the year 5,393 7,971 13,364
At 31 December 2024 46,985 53,409 100,394
Carrying amount
At 31 December 2024 222,695 1,500 224,195
At 31 December 2023 228,088 9,471 237,559
15 Fixed asset investments
Listed
investments
£
Cost or valuation
At 1 January 2024 639,925
Additions 339,335
Valuation changes 55,431
Disposals (407,397)
At 31 December 2024 627,294
Carrying amount
At 31 December 2024 627,294
At 31 December 2023 639,925
16 Trade and other receivables
2024 2023
Amounts falling due within one year: £ £
Trade receivables 6,146 2,300
Other receivables - 2,171
Prepayments and accrued income 548 584
6,694 5,055

WORCESTER BAPTIST CHURCH CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

17 Current liabilities

Current liabilities
Other payables
Accruals and deferred income		 2024
£
519
3,882
4,401		 2023
£
553
3,833
4,386

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Balance at Resources Balance at Resources Balance at
1 January 2023 expended
1		 January 2024 expended 31 December
2024
£ £ £ £ £
Avery-Overall Baptist Trust Fund 201,219 (4,616) 196,603 (4,616) 191,987
New boiler donation 28,399 (777) 27,622 (777) 26,845
229,618 (5,393) 224,225 (5,393) 218,832

Avery-Overall Baptist Trust fund - funds received in connection to the Hall refurbishment.

New boiler - funds were received from the Avery-Overall Baptist Trust fund for the purposes of a new boiler for the church.

19 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
Restricted
2024
2024
£
£
Fund balances at 31
December 2024 are
represented by:
Property, plant and
equipment
5,363
218,832
Investments
627,294
-
Current assets/(liabilities)
21,866
-
654,523
218,832		 Total
Unrestricted
Restricted
2024
2023
2023
£
£
£
224,195
43,672
193,887
627,294
639,925
-
21,866
(13,581)
30,338
873,355
670,016
224,225		 Total
2023
£
237,559
639,925
16,757
894,241

20 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

WORCESTER BAPTIST CHURCH CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

21 Non-monetary assets held for Church's own use

The church is the beneficial owner of the following assets which are not included within the balance sheet, the legal title to which is held by the Church's custodian trustee (The Baptist Union Corporation Ltd). These assets are shown at their insured value:

Church premises at Sansome walk to include Hall and Bungalow 10,202,516
Manse at 2 Amery Close 185,000
The Church also owns equipment, fixtures and fittings 75,100

22 Analysis of changes in net funds

The Church had no material debt during the year.