REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
DUNCHURCH BAPTIST CHURCH

DUNCHURCH BAPTIST CHURCH
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Reference and Administrative Details
Report of the Trustees
2 to 4
Independent Examiner's Report
Statement of Financial Activities
Statement of Financial Position
Notes to the Financial Statements
8 to 19
Detailed Statement of Financial Activities
20 to 21

DUNCHURCH BAPTIST CHURCH
REFERENCE ANO ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES
Mrs S Coulon
Mr J Robson
Rev A M Jones
MrAI Shaw
Mr A G Keffler (appointed 24131251
Mr D J Wilson (appointed 24131251
Ms A L Absolom lappoinled 24131251
PRINCIPAL ADDRESS
Coventry Road
Dunchurch
Rugby
Warwickshire
CV22 6RF
REGISTERED CHARITY
NUMBER
1181840
INDEPENDENT EXAMINER
Shaw Gibbs Limited
Eagle House
28 Billing Road
Northampton
Northamplonshire
NN1 5AJ
Page 1

DUNCHURCH BAPTIST CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report with the financial ststemenls of the charity for the year ended
31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities..
statement of Recommended Practi￿ applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January
20191.
The web address for the Church is..
www.dunchurchbaplistchurch.org.uk
OBJECTIVES AND ACTIVITIES
Objectives and aims
The principal purpose of the Church is the advan￿ment of the Christian faith according lo the principles of
the Baptist denomination. The Church may also advance education and carry out other charitable purposes
in the United Kingdom andlor other parts of the world.
Our vision is for people to experience the love of God, and hear his message for them.
Ils objectives are pursued by'.-
Regular meetings for publi¢ worship al 10.30am and 7.00pm on Sundays.
Weekly classes for children and teenagers on Sundays at 10.30am.
Small groups, made up primarily of those attending the church.
Regular Men's and Women's breakfasts and church lunches
Occasional courses such as Apha and the Marriage Course.
Messy Church approximately every other month.
Noah's Ark toddler group, attended by 65 children per week.
Taking part in the annual village fete.
Supporting Baptist Home Mission and BMS World Mission.
Close relationship with local primary school lone school governor., leading assemblies).
Various social groups (Walking club, steak and ale elcl.
Support for local and overseas missions.
The church lilhed its non-renlal, non-building fund income supporting local, national and international
charities. The decision on which groups to support is made by the church meeting.
The minister is the only paid office holder. The church also employs a cleaner for approximately four hours a
week. All of ils work, including that carried out by the other trustees, is done by volunteers. Many of these
are members of the church but some are those who attend the church but are not members.
Public benefit
Our Church is open lo all regardless of their faith position. Everyone is welcomed and offered the benefits of
our fellowship.
We believe that offering the teaching of Christianity is a benefit to the local area and to society at large.
Noah's Ark Toddler Group is open to any parenvcarer and their child.
Church rooms are available for hire by community groups, other churches, and commercial organisalions.
The Trustees have had regard to the Charity Commission's guidance on public benefit, and believe the
activities slated above comply with this guidance.
Page 2

DUNCHURCH BAPTIST CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE
Charltable actlvltles
Sunday morning setvices have continued to be streamed via YouTube, with a few exceptions, allowing for
those unable lo allend the building to share in our servI￿s.
Evening services remained on Zoom with good attendance. Many other meetings have continued via Zoom
or hybrid.
During the year'.-
five people came into membership
three members and one person about to join, passed away
at the end of the year our membership was 60.
Fundraising for the building project has continued throughout the year and is on-going.
FINANCIAL REVIEW
Financial position and Reserves Policy
The church's reserves policy is to have in hand in the General Fund at any lime sufficient to cover two
month's unavoidable running expenses.
The main funds of the church are..
General Fund Iunrestrictedl,
Building Fund (Restricted),
Noah's Ark Fund IRestricledl,
Manse Fund (Designated),
Crisis Fund IReslricledl,
Support Other Churches Fund (Restricted).
Funds raised during the year came either directly from those attending the church or from fundraising
insligaled by them.
The church encourages the use of the Gift Aid scheme and makes regular claims for Gift Aid monies.
Changes in giving since Covid-19 has meant we have not realised the full potential benefit of the Gift Aid
Small Donations scheme this year.
The church owns a house. The principal reason for ownership is to be able lo offer a manse to any future
minister of Dunchurch Baptist Church who needs the accommodation. Currently the house is occupied by
our Minister,. il has previously been let out.
All expenditure supported the objectives of the church.
Total fLJnds as al 31 March 2025 amounted to £1,368,273 12024. £1,369,408) of which £292,938 12024..
£283.8191 were unreslricled.
Page 3

DUNCHURCH BAPTIST CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The governing document is the church's constitution.
The church is constituted as an association.
Trustees are elected by the church meeting.
Dunchurch Baptist Church is a member of the Baptist Union of Great Britain.
11 is part of the Heart of England Baptist Association IHEBAI
11 is part of the local Baptist cluster along with the churches al Davenlry, Rugby and Wolslon.
The church works in cooperation with Sl. Peter's Church in Dunchurch.
The trustees ensure that all work of the church is subject to regularly reviewed risk assessment. It operates a
safeguarding policy to help ensure the safety of children and adults al risk.
In addition to trustees the church uses 'minislry coordinators, to oversee specific areas of church life. These
coordinators do not have any leadership functions and are subject to the Iruslees in all of their actions.
Custodian Trustee
The Baptist Union Corpomtion acts as custodian for the charity as far as its real propety is concerned.
Managing Trustees (referred to as Trustees)
All trustees are elected lo office by the church meeting. Other than the minister, trustees are elected for
periods of three years. The ministerfs appointment is indefinite.
Approved by order of the board of trustees on
3111126
and signed on its behalf by..
Mr J Robson - Trustee
Page 4

## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUNCHURCH BAPTIST CHURCH** 

## **Independent examiner's report to the trustees of Dunchurch Baptist Church** 

I report to the charity trustees on my examination of the accounts of Dunchurch Baptist Church (the Trust) for the year ended 31 March 2025. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

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

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

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

## **Use of our report:** 

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our independent examination work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our independent examination work, for this report, or for the opinions we have formed. 


Nicola Fox FCA 

Shaw Gibbs Limited Eagle House 28 Billing Road Northampton Northamptonshire NN1 5AJ 

Date: 31 January 2026 

Page 5 



DUNCHURCH BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Reslricled
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
70,558
23,103
93,661
102,466
Investment income
Other income
2,330
10,182
2,330
12,819
10,701
10,518
2,637
Total
83,070
25,740
108,810
123,685
EXPENDITURE ON
Raising funds
4,910
Charitable activities
Charitable activiti'es
73,441
36,504
109,945
91,581
Total
73,441
36,504
109,945
96,491
NET INCOMEI{EXPENDITUREI
Transfers between funds
9.629
5101
110,7641
510
11,1351
27,194
18
Net movement in funds
9,119
110,2541
11,1351
27,194
RECONCILIATION OF FUNDS
Total funds brought forward
283,819
1,085,589
1,369,408
1,342,214
TOTAL FUNDS CARRIED FORWARD
292,938
1,075,335
1,368,273
1,369,408
The notes form part of these financial statements
Page 6

DUNCHURCH BAPTIST CHURCH
STATEMENT OF FINANCIAL POSITION
31 MARCH 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Reslricled
funds
Notes
FIXED ASSETS
Tangible assets
12
190,449
1,442,243
1,632,692
1,660,368
CURRENT ASSETS
Debtors
Cash at bank
13
2,767
112,055
360
32,731
3,127
144,786
15,198
135,370
114,822
33,091
147,913
150,568
CREDITORS
Amounts falling due within one year
14
112,3331
124,9991
137,3321
141,5281
NET CURRENT ASSETS
102,489
8,092
110,581
109,040
TOTAL ASSETS LESS CURRENT
LIABILITIES
292,938
1,450,335
1,743,273
1,769,408
CREDITORS
Amounts falling due after more than one year 15
{375,0001
1375,0001
1400,0001
NET ASSETS
292,938
1,075,335
1,368,273
1,369,408
FUNDS
Unreslricled funds
Restricted funds
18
292,938
1,075,335
283,819
1,085,589
TOTAL FUNDS
1,368,273
1,369,408
The financial statements were approved by the Board of Trustees and authorised for issue on
..3.J.1112.6................... and were signed on ils behalf by..
Mr J Robson - Trustee
The notes form part of these financial statements
Page 7

DUNCHURCH BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021 'Accounling 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 IFRS 1021
{effective 1 January 20191., Financial Reporting Standard 102 'The Financial Reporting Stsndard
applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements
have been prepared under the historical cost convention.
Dunchurch Baptist Church is a registered charity. The charity's registered number and principal office
address can be found on the Company Information page.
No material uncertainties exist in relation to going concern.
The presentation currency of the financial statements is the Pound Sterling 1£).
Significant judgements and estimates
The preparation of financial statements requires the use of certain critical accounting estimates. It also
requires management to exercise ils judgement in the process of applying the Company accounting
policies. The areas involving a higher degree of judgement or complexity, or areas where
assumptions and estimates are significant to the financial statements are disclosed within the
individual accounting policies below.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement lo the
funds, il is probable that the income will be received and the amount can be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligation
commilling the charity to that expenditure, il 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
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed lo particular headings they have
been allocated to activities on a basis consislenl with the use of resources.
Tangiblo fixed assets
For Inalienable property acquired prior to 2004, there is insufficient cost information available and
therefore such assets are not valued in the accounts.
Any items acquired during the year that do not ex￿ed £1,000 are written off.
The Manse is not depreciated as the residual value is greater than or equal lo ils cost.
The Coventry Road property is depreciated by 20/0 on a straight line basis.
Fixtures and fittings are depreciated by 200/0 on a straight line basis.
Other fixed assets are slated at cost less accumulated depreciation and accumulated impairment
losses. vin)ere parts of an item of property, plant and equipment have different useful lives, they are
aceounled for as separate items of property, plant and equipment.
Page 8
continued...

DUNCHURCH BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES- contlnued
Tangible fixed assets
Depreciation methods, useful lives and residual values are reviewed at each balan￿ sheet date. The
selection of these residual values and eslimaled lives requires the exercise of judgement. The
Iruslees are required to assess whether there is an indication of impairment to the carrying value of
assets. In making that assessment, judgements are made in estimating value in use. The trustees
consider that the individual carrying values of assets are supportable by their value in use.
Taxation
The charity is exempl from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Reslricled funds can only be used for particular restricted purposes within the objects of the charity.
Reslriclions arise when specified by the donor or when funds are raised for particular reslricled
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Financial instruments
Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short temi
deposits with an original maturity dale of three months or less.
Debtors and creditors with no staled interest rate and receivable or payable within one year are
recorded al transaction price. Any losses arising from impairment are recognised in the ststemenl of
comprehensive income under administrative expenses.
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in
the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments are equivalent to a similar debt instrument,
those financial instruments are classed as financial liabilities. Financial liabilities are presented as
such In the balance sheet. Finance costs and gains or losses relating to financial liabilities are
included In the profit and loss account. Finance costs are calculated so as lo produce a constant rate
of retum on the outstanding liability.
Page 9
continued...

DUNCHURCH BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
DONATIONS AND LEGACIES
2025
2024
General giving
Gift aid
Grants
Giving for special causes
Fundraising giving
Gift day
86,485
124
750
852
3,050
2,400
78,310
12,219
950
1,747
4,011
5,229
93,661
102,466
Grants received, included in the above, are as follows..
2025
2024
Balcony Speakers
EV Charger
950
750
750
950
INVESTMENT INCOME
2025
2024
Manse rent
Deposit account interest
8,630
2,071
2,330
2,330
10,701
OTHER INCOME
2025
2024
Church building hire
Noah's Ark income
Miscellaneous
10,182
2,637
6.953
2,765
800
12,819
10,518
Page 10
continued...

DUNCHURCH BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
RAISING FUNDS
Raising donations and legacies
2025
2024
Manse maintenance
Manse building insurance
Manse letting expenses
3,323
1,303
4,910
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 71
Support
costs
Totals
Charitable activities
107,965
1,980
109,945
DIRECT COSTS OF CHARITABLE ACTIVITIES
2025
2024
Church electricity
Church water rates
Church telephone
Church building maintenance
Church insurance
Church cleaning
Furnishings and Equipment
New church building expenditure
Post & Stationery
Subscriptions
Normal giving
Giving to special causes
Minister's stipend
Minister's pension dbc share
Minister's house utilities and insurance
Minister's expenses
Minister's telephone costs
Minister's council lax
Minister's house repairs
Minister's professional development
Church catering
Accountancy sofvare
Speaker's expenses
Children & young people's work
Noah's Ark expenditure
Miscellaneous
Crisis fund expenditure
5,383
435
278
3,519
2,668
3,963
2,825
11,4071
93
4,317
5,730
64
29,349
3,309
190
3,746
401
5,155
140
259
4,113
2,322
2,622
4,958
2,064
1,298
2,890
6,028
5,715
1,630
467
4,418
84
204
5,022
270
1,353
250
1,382
704
2,576
705
55
1,656
1,704
1,177
300
1,111
3,089
227
Carried forward
74,127
56,695
Page 11
continued...

DUNCHURCH BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
DIRECT COSTS OF CHARITABLE ACTIVITIES - contlnued
2025
2024
Brought forward
Refugee Support
Depreciation
74,127
56,695
316
32,428
33,838
107,965
89,439
INDEPENDENT EXAMINERS. REMUNERATION
2025
2024
Fees payable lo the charity's independent examiners, for the independent
examination
Fees payable lo the charity's independent examiners, for the accounts
preparation
660
714
1,320
1,428
1,980
2,142
TRUSTEES. REMUNERATION AND BENEFITS
During the year Revd A M Jones, a Trustee of the charity was paid a Stipend of £29,349 12024..
£5,715) for his role in the charity as the Church Minister. Pension contribution payments of £3,309
{2024.. £1,630 were also made by the charity for the Tru51ee Revd A M Jones.This is paid under the
legal authority of the charity as set out by a a provision made in the governing document of the
charity.
No other Trustees received any further remuneration or other benefits during the year, nor for the year
ended 31 March 2024.
Trustees. expenses
No expenses 12024.. £1,954) were reimbursed lo 12024.. 3 Iruslees were reimbursed) Trustees for
expenses paid on behalf of the charity during the year.
Expenses of £94212024.. £1,026) were also reimbursed to the Minister A M Jones and paid in relation
to the property occupied by the Minister during the year.
Page 12
continued...

DUNCHURCH BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
10. STAFF COSTS
2024
2024
Ministers Stipend
Pension costs
29,349
3,309
5,715
1,630
32,658
7,345
The average monthly number of employees during the year was as follows..
2025
2024
Church minister
No employees received emoluments in ex￿S$ of £60,000.
Trustee and key management remuneration tolalled £32,65812024.. £7,345) during the year.
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Reslricled
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
79,413
23,053
102,466
Investment income
Other income
10,701
6,953
10,701
10,518
3,565
Total
97,067
26,618
123,685
EXPENDITURE ON
Raising funds
4,910
4,910
Charitable activities
Charitable activities
48,168
43,413
91,581
Total
53,078
43,413
96,491
NET INCOMEI{EXPENDITUREI
43,989
116,7951
27,194
RECONCILIATION OF FUNDS
Total fvnds brought forward
239,830
1,102,384
1,342,214
TOTAL FUNDS CARRIED FORWARD
283,819
1,085,589
1,369,408
Page 13
continued...

DUNCHURCH BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
12. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
propety
Totals
COST
Al 1 April 2024
Additions
1,718,743
8,600
6,163
1,727,343
6,163
At 31 March 2025
1,718,743
14,763
1,733,506
DEPRECIATION
At 1 April 2024
Charge for year
63,219
30,886
3,756
2,953
66,975
33,839
At 31 March 2025
94,105
6,709
100,814
NET BOOK VALUE
At 31 March 2025
1,624,638
8,054
1,632,692
At 31 March 2024
1,655,524
4,844
1,660,368
The properties are held in Trust with the Baptist Union Corporation Limited as the Holding Trustee,
but the Charity have the economic and beneficial rights to the properties.
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Prepayments and accrued income
3,127
15,198
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Other loans {see note 161
Social security and other taxes
Accruals and deferred income
25,000
1,182
11,150
25,000
16,528
37,332
41,528
Page 14
continued...

DUNCHURCH BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025
2024
other loans {see note 161
375,000
400,000
16. LOANS
An analysis of the maturity of loans is given below..
2025
2024
Amounts falling due within one year on demand..
Other loans
25.000
25.000
Amounts falling bebNeen one and two years..
Other loans - 1-2 years
25,000
25,000
Amounts falling due between and five years..
Other loans - 2-5 years
75,000
75,000
Amounts falling due in more than five years..
Repayable by instalments..
other loans more 5yrs instal
275,000
300,000
17. SECURED DEBTS
The following secured debts are included within creditors..
2025
2024
Other loans
400,000
425,000
An outstanding bank loan totalling £150,000 lo fund the build of the new Church is secured against
the assets of the Charity.
An additional private loan lotalling £250,000 to fund the build of the new Church is secured against
the assets of the Charity.
Page 15
continued...

DUNCHURCH BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
18. MOVEMENT IN FUNDS
Nel
movement
in funds
Transfers
be￿een
funds
At
3113125
Al 114124
Unrestricted funds
General fund
Manse Fund
Refugee Fund
Special Causes Fund
Young People Fund
92,929
190,776
114
10,891
11,9841
40
788
1061
12,2721
1,656
101,548
190,448
154
788
106
283,819
9,629
{5101
292,938
Restricted funds
Building Fund
Crisis Fund
Children & Young People (Lazerl Fund
Noah's Ark Fund
Support Other Churches Fund
CYP Legacy Fund
EV Charging Point
1,076,583
150
225
3,307
150
5,174
19,8051
14
17351
14531
170
17051
750
1,066,778
164
510
2,854
320
4,469
750
1,085,589
10,7641
510
1,075,335
TOTAL FUNDS
1,369,408
1,1351
1,368,273
Net movement in funds, included in the above are as follows..
Incoming
reSoUr￿S
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Manse Fund
Refugee Fund
Special Causes Fund
Young People Fund
82,179
171,2881
11,9831
10,891
11,9841
40
788
1061
40
852
1641
1061
83,070
173,4411
9,629
Restricted funds
Building Fund
Crisis Fund
Children & Young People (Lazerl Fund
Noah's Ark Fund
Support Other Churches Fund
CYP Legacy Fund
EV Charging Point
22,170
14
131,9751
19,8051
14
17351
14531
170
17051
750
17351
13,0891
2,636
170
17051
750
25,740
36,5041
10,7641
TOTAL FUNDS
108,810
109,9451
1,1351
Page 16
continued...

DUNCHURCH BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
18.
MOVEMENT IN FUNDS- contlnued
Comparatives for movement in funds
Nel
movement
in funds
Transfers
be￿een
funds
At
3113124
Al 114123
Unrestricted funds
General fund
Manse Fund
Refugee Fund
Special Causes Fund
Young People Fund
65,360
174,470
45,327
11,2261
114
12171
91
117,7581
17,532
92,929
190,776
114
217
239,830
43,989
283,819
Restricted funds
Building Fund
Crisis Fund
Children & Young People (Lazerl Fund
Noah's Ark Fund
Support Other Churches Fund
CYP Legacy Fund
1,087,871
150
5,972
3,117
5,274
111,2881
1,076,583
150
225
3,307
150
5,174
15731
190
15, 1241
15,1741
5,174
1,102,384
16,7951
1,085,589
TOTAL FUNDS
1,342,214
27,194
1,369,408
Comparative net movement in funds, included in the above are as follows..
Incoming
reSoUr￿S
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Manse Fund
Refugee Fund
Special Causes Fund
Young People Fund
87,056
8,630
535
141,7291
19,8561
14211
11,0631
91
45,327
11,2261
114
12171
91
97,067
153,0781
43,989
Restricted funds
Building Fund
Children & Young People (Lazerl Fund
Noah's Ark Fund
Support Other Churches Fund
23,702
134,9901
15731
12,5761
5,2741
111,2881
15731
190
5,1241
2,766
150
26,618
43,4131
16,7951
TOTAL FUNDS
123,685
96,4911
27,194
Page 17
continued...

DUNCHURCH BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
18.
MOVEMENT IN FUNDS- contlnued
The Manse Fund is for income, expenses and Maintenan￿ of the Manse. The balance carried
forward is the net book value of the property.
The transfer from the General Fund lo the designated funds were due to overspends in the year.
The transfer from the Children & Young People (Lazerl Fund to the CYP Legacy Fund was to split the
fvjnd into two separate funds for legacy and non-legacy.
The Building Fund is for the Building project, used for paying out associated costs relating to the
preparatory work and for the costs of the build.
The Crisis Fund is to enable financial assistance to be given lo individua15 in crisis, as deemed
appropriate by the Minister.
The Children & Young People (Lazerl Fund is for youth related expenditure.
Noah's Ark Fund is lo support the toddler group.
The Support Other Churches Fund is to enable the church to support other churches in need.
The Refugee Fund is lo enable the church to support refugees from Dunchurch Park Hotel,
specifically getting items they need and helping with settling into new accommodation as they move
on.
The Special Causes Fund is to split out money that is not being paid lo the church, bul being
processed for other oryanisations.
The CYP Legacy Fund is to split out a legacy that is reserved for capital expenses and an operating
expenses pot.
The EV Charging Point Fund is lo fund the implemenlalion of an EV charging point.
19. EMPLOYEE BENEFIT OBLIGATIONS
The Church was an employer that participated in a pension scheme known as the Baptist Pension
Scheme I'the Scheme I, which was administered by the Pension Trustee (Baptist Pension Trust
Limiledl. The Scheme was a separate legal entity and the assets of the Scheme were held separately
from those of the Employer and the other participating employers.
At the end of JLJne 2022 the Baptist Pension Scheme signed an agreement with the insurance
ompany Just Group I'Just'i to secure members, pension benefits under the Defined Benefit I'DB'I
Plan. As a result, the Scheme no longer had a shortfall. A revised statement of contributions was
approved with deficit contributions from each participating employer in the DB Plan reducing to just
£1 per month from August 2022.
In October 2024, the insurance company Just Group completed a buy out of the liabilities of the
closed defined benefit scheme. From that date any remaining liability of the participating scheme
members to defined benefit scheme ceased and the £1 per month deficit contributions payable by the
parb'cipating employers which were agreed in the recovery plan approved in August 2022 also ceased
from that date. Administffttion of the closed defined benefit scheme t￿nSferred from the pension
trustees to Just Group from that date.
Page 18
continued...

DUNCHURCH BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
20. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.12024.. Nill
Page 19

DUNCHURCH BAPTIST CHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
INCOME AND ENDOWMENTS
Donations and legacies
General giving
Gift aid
Grants
Giving for special causes
Fundraising giving
Gift day
86,485
124
750
852
3,050
2,400
78,310
12,219
950
1,747
4,011
5,229
93,661
102,466
Investment income
Manse rent
Deposit account interest
8,630
2,071
2,330
2,330
10,701
Other income
Church building hire
Noah's Ark income
MI￿lIaneOuS
10,182
2,637
6,953
2,765
800
12,819
10,518
Total incoming resources
108,810
123,685
EXPENDITURE
Ralslng donatlons and legacles
Manse maintenance
Manse building insurance
Manse letting expenses
3,323
1,303
4,910
Charltable actlvltles
Church electricity
Church water rates
Church telephone
Church building maintenance
Church insurance
Church cleaning
Furnishings and Equipment
Carried forward
5,383
435
278
3,519
2,668
3,963
2,825
19,071
5,155
140
259
4,113
2,322
2,622
4,958
19,569
This page does not form part of the statutory financial statements
Page 20

DUNCHURCH BAPTIST CHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Charltable actlvltles
Brought forward
New church building expenditure
Post & Stationery
Subscriptions
Normal giving
Giving to special causes
Minister's stipend
Minister's pension dbc share
Minister's house utilities and insuran
Minister's expenses
Minister's telephone costs
Minister's Council lax
Minister's house repairs
Minister's professional development
Church catering
A¢count8ncy sofvare
Speaker's expenses
Children & young people's work
Noah's Ark expenditure
Miscellaneous
Crisis fund expenditure
Refugee Support
Depreciation of tangible fixed assets
19,071
11,4071
93
4,317
5,730
19,569
2,064
1,298
2,890
6,028
5,715
1,630
467
4,418
29,349
3,309
190
3,746
401
204
5,022
270
1,353
250
1,382
704
2,576
705
55
316
32,428
1,656
1,704
1,177
300
3,089
227
33,838
107,965
89,439
Support costs
Governance Costs
Independent examiners fees
1,980
2,142
Total resources expended
109,945
96,491
Net lexpenditurellincome
1,1351
27,194
This page does not form part of the statutory financial statements
Page 21