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2025-03-31-accounts

Report of the Trustees including Unaudited Financial Statements for the year ended 31[st] March 2025

Clevedon Baptist Church Station Road Clevedon North Somerset BS21 6NH

Operating as a Charitable Incorporated Organisation Registered Charity No: 1182579

www.clevedonbaptistchurch.org

Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Contents
**Page **
Report of the Trustees 1
Status 1
Charitable Purpose 1
Public Benefit 2
Vision 2
Mission 2
Focus on Church Life 2024-2025 3
Basis of Faith and Practices 4
The Church Programme 5
Review of Activities 6
Achievements and Performance 6
Multi - congregations 6
Mosaic Church 6
Poets Mews CommunityChurch 7
Pill Congregation – The Church on the Green 8
Worship 8
Pastoral Care and Home Groups 9
Prayer 9
Evangelism and Outreach Events 9
Chaplaincy 9
Social Action 10
Overseas Mission Partners 10
Children 10
YoungPeople 10
YoungAdults 11
Families 11
Seniors 11
Luncheon Club 11
Art Groups 12
Craft Group 12
Perfect Blend Coffee Mornings 12
Churches Together in Clevedon and CommunityActivities 12
Use of Church Premises 13
Organisation and Decision Making 13
Organisational LeadershipStructure 14
Role of the Church Leaders 14
Role of the Ministry& Support Team Leaders 14

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Trustees and Church Officers 15
Employees 15
Ministers 15
PayStrategy 16
Policies 16
Risk management 17
Financial Review 18
Significant events 18
Income 19
Costs 19
Plans 19
Contribution of volunteers 19
Charging policy 19
Fundraising 20
Reservespolicy 20
Statement of Trustees’ Responsibilities 21
Reference and Administrative Details 22
Independent Examiner’s Report 23
Responsibilities and basis of report 23
Independent Examiner’s Statement 23
Financial Statements
Statement of Financial Activities 24
Balance Sheet 25
Notes to the Financial Statements 26-36

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Report of the Trustees

We have been delighted to see the various ministries of the Church thriving throughout the year. We have continued to reach out to the community and beyond, and to serve our members in many different ways, and we have made significant progress.

Status

The Church was created by Trust Deed on 8[th] June 1925 as a Church within the Baptist Denomination. The Holding Trustee for the land and buildings is the West of England Baptist Trust Company (West) Ltd.

The Church became a Charitable Incorporated Organisation – Charity No. 1182579. The new governing document was approved at the Church Members’ Meeting held on 20[th] May, 2018, and the CIO was added to the Charity Commission register on 21[st] March 2019. All the assets, liabilities, contracts etc. of the previously unincorporated church were transferred to the CIO with effect from 1[st] April, 2020.

Charitable Purpose

The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist Denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Public Benefit

The Trustees confirm that in setting their objectives they have complied with their duty under the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission.

Vision

In July 2015 the Church Members’ Meeting approved a statement of vision for the Church:

‘Vision 2025 : As we look to the future, we can see Clevedon Baptist Church as: a large multi-congregational, all age, disciple-making, contextually aware, Word and Spirit Baptist Church.’

Mission

Clevedon Baptist Church is committed to promoting the Gospel of Jesus Christ, through word and deed, at home and abroad.

We see our God-given mission as:

Being Church: Living as a reconciled liberated community of God’s people Evangelism: Witnessing to the good news, with words, works and wonders Discipleship: Making disciples and living as whole-life disciples Church planting: Establishing new congregations. Social action: Serving people with compassion and mercy in practical gospel action Peace-making: Seeking to overcome violence and build peace Justice: Searching for God’s justice in the world as God’s prophetic people Creation: Stewarding the resources of creation

Our vision is a means of implementing our God-given mission into the world. We engage with God’s mission as worshippers who serve God alone, seeking first God’s Kingdom.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Focus on Church life 2024-25

Some of the key highlights of the year, as we’ve worked together to implement our vision and mission include:

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Basis of Faith and Practices

The Practices of Clevedon Baptist Church encompass the following aspects of Church life:

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

The Church Programme

Sunday 10.30am Sunday Gathering
Live Streamed Online Connect Congregation
Children’s and Youth work
10.30am Pill Congregation
2.30pm Poets Mews Community Church
6.30pm Online Communion – an opportunity to catch up with other
members of the Church on Zoom (monthly)
7.00pm Youth Church(monthly)
Monday 9.30am Art Group
2.00pm Art Group
7.30pm Home Groups
Tuesday 4.00pm Roots Youth work
6.30pm Ignite Youth work
7.30pm Home Groups or Prayer Focus
Wednesday 7.45am ASK Prayer
9.30am Walking group (monthly)
12.30pm Luncheon Club (monthly)
2.30pm Seniors’ Good News event (monthly)
4.00pm Fizz Children’s Club
7.30pm Home Groups
Thursday 10.00am ‘Noah’s Ark’ Toddler Group (term time)
4.00pm Youth Drop In
7.00pm Young Adults Church
7.30pm Home Groups
7.30pm Kintsugi Group
Friday 10.00am Craft Group
2.00pm Prophetic Art Group
2.00pm Firm Roots Cancer Support Group
7.00pm
Youth Clubs
Saturday 10.00am Coffee Morning (monthly)
3.00pm Mosaic Church(monthly)

Notes:

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Review of Activities

The Church aims to provide a welcome to all who encounter us. We seek to remain flexible and regularly review our activities and involvement.

Achievements and Performance

The Church does not define the success of its programmes simply by numbers, including financial numbers, but in less tangible measures such as the depth of fellowship, growth in discipleship, the level of mutual encouragement and mission reach and impact.

We believe that we have experienced another year where God has blessed the ministries within the Church. We are aware of God’s continued presence and blessing to us as a fellowship, which we pray will enable the Church to pursue its mission with continued enthusiasm and with increasing effectiveness in the year ahead.

In January 2025 the membership stood at 184. (Committed attenders of Mosaic Church, Pill Church and Poets Mews Church are not included in this membership figure.) The Church has many regular attendees both at services and other activities, who are not Church Members. We intermittently review the membership list.

We are encouraged that during the year 7 people were baptised, and others are currently preparing for believers’ baptism. We livestream our services and on average around 350400 people watch the services online each week. It is also evident that our young people’s work on Sundays and midweek has grown substantially and additionally we have seen growth in the young adults age group who meet during the week and attend on Sunday mornings. Our ministry to seniors both within the Church and in the community also continues to have great impact.

Multi-congregations :

Mosaic Church

We have had an exciting year at Mosaic Church and regularly welcome new families, often brought along by those who come each month. Our activities over the past year have included an Olympic special, a family picnic in the summer, with a surprise visit from an ice cream van and a Light Party in November (an alternative to Halloween).

At each session we aim to share how much Jesus loves us all and how special we are to Him. We provide age-appropriate activities based around a theme. Everyone, young and old, can join in. Equally people can choose to sit quietly and enjoy some refreshments.

Our celebrations at the end of the sessions give an opportunity for prayer and praise, often leading out of the theme.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Poets Mews Community Church

This year has been good in many ways. We now have a couple more musicians we can call on to fill gaps in the rota, and another member of the team has given a talk for the first time, and made a very good job of it. The Poets Mews management and staff are very welcoming and have been a great encouragement to us all.

The numbers of residents joining us for worship did drop for many reasons (ill health, moving into other homes, or to be closer to their families), although we have kept in touch where possible, and sadly several have died. However, over the past few weeks numbers have started to rise.

On Mother’s Day and Father’s Day all the residents received a small gift, and at Christmas and Easter a gift bag, all with a Christian theme. The staff also receive gifts. During 2024 we had a film afternoon and watched “Chariots of Fire” as it was the centenary of that event, after which we had cake and coffee. At Christmas the team all wore Christmassy hats and sang “In the bleak midwinter”, which went down well. After Christmas we had a team social, where husbands/wives were invited and we shared a meal together.

In the lead up to Easter 2025 we have looked at Jesus’s “I Am” sayings, e.g. “I am the Gate”, “I am the Good Shepherd”.

The number of chaplains has dropped in the past year, due to health and other issues, but those left are doing a sterling job getting alongside both residents and staff. They have joined the services on occasion, and also the film afternoon.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Pill Church – The Church on The Green

Our Baptist congregation in Pill has now been worshipping and working with the Pill Methodist Congregation for four years using their premises. The sense of unity and purpose within the joint fellowship is a joy to be part of and we call ourselves ‘The Church on the Green’. As Baptists, we take 50% of the services and the Methodists take 50%. The Methodist minister with responsibility for Pill returned from long-term sick leave in May 2024 and then retired in the July. In September 2024, the Rev Nick Moxon (Methodist Minister for Portishead) took over responsibility for Pill and we now work closely with him. Our congregation is no longer just Methodists and Baptists, as we have been joined by others from different church backgrounds. However, our plan for 2025 is to work toward bringing everyone in our Church on the Green congregation under one new Churches Together in England flexible framework.

The vision and passion for our future work in Pill continues to be ‘To build the kingdom of God’, rather than any particular church or denomination. The small team from Clevedon Baptist Church who are committed to the work in Pill, meet every week to pray for the work, and we are praying for anyone who shares our passion for growing the kingdom of God, to come and join us in this work in Pill. We especially need a younger generation of people who can bring the gifts and talents we so much need to build and sustain this work.

We have been holding a Wednesday warm room/community group called Oasis, since October 2022. This comprises a coffee morning followed by a soup and roll lunch. This has been successful and we have over 20 people joining us each week, mainly for company and fellowship (rather than a warm space), and we continue into the summer months. Folks from Oasis now worship with us on a Sunday. This has been encouraging.

Through Churches Together in Pill, Easton, and Portbury, we are encouraging the other churches to be united in our vision for Pill. We believe that the main growth in the Kingdom will not come through our efforts, but rather from a great movement of the Holy Spirit bringing revival, renewal, and healing and so we encourage our elderly and weary congregation, who have seen no results to all their hard work over many years, to keep praying for this.

Worship

Central to the work and witness of the Church is the provision of regular public services of Christian worship. During our Sunday morning service, there is a full children and young people’s programme. In addition to our worship in the auditorium on Sunday mornings, there are a number of people who gather more informally in the foyer to watch the service. We have an increasing number of people who are joining us to watch the worship service online and in 2024 we started Online Connect which enables people to participate more fully whilst joining us online. A host welcomes people, connects with them throughout the service and attenders are able to chat and pray with each other.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Pastoral Care and Home Groups

The pastoral care of all those attending the Church is overseen by the Pastoral Coordination Team with the Church Leaders. We actively encourage our members to be involved by showing mutual love and care, both in word and deed.

All those regularly attending our Church are encouraged to belong to a Home Group made up of a core of people who meet regularly for Bible study, prayer, and fellowship. In order to meet the needs of the wide variety of ages, backgrounds and locations of those attending, these groups meet at various times and on various days in the Church building or in people's homes in Clevedon and the surrounding areas.

Beyond the pastoral care role of Home Groups, there are additional expressions of pastoral care. This care is given by a number of teams whose members are gifted and trained in their specific areas: Befrienders, Communion Team, Hospital Visiting, Pastoral Visiting and Prayer Ministry Team.

Prayer

During the past year we have found ways to engage in different ways of praying. This has included an Easter Prayer Week with guide, “Thy Kingdom Come”, 24/7 days of prayer and Prayer Focus evenings in person and online.

Evangelism and Outreach Events

Since 2023 we have partnered with Dai and Cath Woolridge (Spoken Truth and Sound of Wales) to work with the Church as evangelists. In April we invited people to two café style evangelistic services. In September we held our first Open Mic night at the Riff Corner. This has given the opportunity for people to invite friends, family and neighbours to these events and we are very encouraged with the number of people we have connected with. We have continued to partner with Dai and Cath in our evangelism during 2025. We had over 2,000 children and adults attend Destination Bethlehem 2025 and were pleased that additional schools visited this year. We received very positive feedback from the schools and the community.

Chaplaincy

Clevedon Chaplaincy has continued, headed up by the Senior Minister of the Church, but working with other Churches in Clevedon. During the past year we offered on-going training and support to existing chaplains. We have continued to have a market stall each week for the market chaplains to use and to give support to market traders. At present we offer chaplaincy to the town centre, the market, and the Hill Road areas of Clevedon. Clevedon Baptist Church continues with chaplaincy at Poets Mews Care Home. During the past couple of years, the team has lost a few members, for various reasons. Therefore, this year we are planning to create a video that can be shared with the other churches, both for prayer support and to encourage potential new recruits onto the team.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Social Action

We continue to be committed to serving people with compassion and mercy in practical gospel action and searching for God’s justice in the world. This is worked out through various existing activities of the Church, by Church members using their time to work with projects and various organisations, and by our financial support to mission partners. We have continued to highlight and feature social action in our services and different congregations during the year. This has included supporting the Home for Good, Clevedon Churches Refugee Support Group and the Clevedon & District Foodbank.

Overseas Mission Partners

The Church maintains an active interest in mission overseas and in the UK, through prayer, and by budgeted giving to a wide range of missional organisations. In 2024 a group of 4 members visited our partner Churches in Tirana, Albania, to lead their weekend away. We continue to support BMS World Mission and Baptist Home Mission amongst other mission organisations. In 2024 we partnered with two new BMS World Mission workers in Nepal.

Children

We have continued to provide a range of children's ministry activities on Sunday mornings, and we are now able to divide into three age groups. The relaunch of our midweek children’s group Fizz has been a great success. We also took a group of children to the Spree Event. We have had regular all-age worship services, and have also engaged with local schools through assemblies and school visits to the church building.

Young People

We have several different activities for young people held at the Church. When possible, young people from our community are welcome to come to the Youth Drop-In on Thursday afternoons after school where they can unwind with free hot chocolate and snacks and chat with a youth leader if they wish to. Youth Clubs run on a Friday evening for those in Year 6-8 (Elevate) followed by The Zone for years 9+. Held at the Church each week in term time, they offer a variety of sports, crafts, pampering, and games. There is also a group for young people in year 6-7 and a group for year 8+ that run on a Tuesday afternoon. It's a place to come to have some food, play games and dig a bit deeper into the Bible. This year we have also continued to hold a Youth Church once a month, where young people can come and worship, listen to a talk and have a chance to respond. As well as this we run a Sunday morning youth group for year 6+ alongside the morning service.

We also hold regular socials and occasional special events when possible, including running a Youth Weekend away and visits to summer festivals. A number of individuals volunteer in supporting the provision of all these youth activities along with the Youth Pastor.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Young Adults

We are continuing to meet as a group for young adults with a good number of new people joining the group over the past year from around the region. We now have over 50 people connected with the group. Our vision is to help young adults develop in their faith, find a place to share life and truly belong. We recognise that wholeness and wellbeing are important, and the aim is to be a group that is living out our faith in our everyday life situations. We have had some great speakers come and share with us over the past year and we are excited for the year ahead. We will again have a particular focus on reading and studying the Bible together this year. We have several people who are interested in Baptism. The group offers lots of opportunities to connect both spiritually and socially. We took 25 of the group on a weekend away to Hill House Christian Centre and it was a great weekend where we focused on hearing from God and our callings.

Families

Over the last 12 months we have continued to support our families with packs at Easter and Christmas.

We praise God for the new families we are continuing to welcome into church on Sunday mornings, and that our Children’s groups are well attended. We again pray for wisdom in planning future events this year.

Seniors

Senior members of Clevedon Baptist Church continued to receive scripture teaching and pastoral care in 2024/25, with many volunteering in our outreach work. Together we run several activities designed for the community to reduce loneliness and encourage socialising. A knitting group attracts 20+ each week, and our art groups and coffee mornings are much appreciated.

The monthly Good News events are still popular, with attendance of around 60+ and over 80 at the Christmas carols event. It has been good to see more of our seniors attending our service on Sunday mornings and staying to socialise afterwards. A few still watch the service online at home, a handful watch via CCTV in our foyer rather than being part of the large congregation upstairs. This is also a place for people to come who are 'just looking'.

Most months a team of six have taken short services at the local Winash and Alvony care homes. Up to 50 of our seniors are serving through teams or as individuals to help make things happen for our peers in the Church and in the community around us.

Luncheon Club

We have a membership of 54 ensuring that each month approximately 45 people enjoy a nutritious and tasty two-course meal followed by a hot drink. The short epilogue given by guest speakers which follows is well received.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Art Groups

The Church usually operates two weekly groups for Art on the premises every Monday. Both of these groups are open to anyone from the wider community to attend and are flourishing. At both the morning and afternoon Art Groups, everyone is encouraged to utilise any medium they are happy with, and much beautiful work is produced. An annual public exhibition of work produced is scheduled every year in August.

Craft Group

The craft group meets once a week on the church premises and is open to anyone in the community. This is on Friday mornings. We are mainly involved in supplying knitted and crocheted goods to a variety of charities and organisations, but members also make personal items for family and friends. Our numbers continue to grow, and we are always happy to welcome new members.

Perfect Blend Coffee Mornings

This is a monthly coffee morning on Saturdays, where people can come along and enjoy socialising whilst having coffee and cake.

Churches Together in Clevedon and Community Activities

Normally there are 3 Churches Together united services each year. These encourage members of the different Churches to meet and worship together. There are also united services on Good Friday and Easter Day. An initiative known as Prayer4Clevedon takes place on a monthly basis to pray for all aspects of the community.

The Church links with local charities in supporting work with those recovering from addiction, refugees, the local Foodbank, and the charity Changing Lives.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Use of Church Premises

We continue to make good use of the building for ourselves and other charities. This includes the Changing Lives charity who occasionally use our premises, and the Community Police, who use it from time to time for community events. Other organisations use our building for training and exhibitions.

Organisation and Decision Making

Members of the Church are accepted in accordance with its Constitution, which requires them to have been baptised on profession of faith in Jesus Christ or to renew a public profession of faith in Jesus Christ.

Church Members’ Meetings take place regularly throughout the year and have responsibility for the overall policy of the Church. Extra meetings are called as necessary in accordance with the Constitution. All Church Members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable purpose.

The Church Members’ Meeting elects Trustees to be responsible, along with the Senior Minister, for the governance of the Church. Trustees are chosen from among the Church Members with the maximum number of Trustees being agreed from time to time by the Church Members’ Meeting. The current practice is for there to be up to 12 Trustees excluding the Senior Minister and any Associate Ministers.

The Trustees are responsible for the day-to-day running of the Church’s work and witness as well as the financial and legal aspects of the Charity. As Trustees, they meet before each Church Members’ Meeting.

Trustees, together with other paid and volunteer leaders, meet as part of a number of leadership teams to plan, programme, co-ordinate and oversee the life of the Church. They also meet regularly for prayer, mutual support and encouragement.

Relevant and appropriate matters are submitted to the Church Members’ Meeting by the Trustees for decisions on matters of policy and for guidance. Church Members may also raise matters for consideration by the Trustees and the Church Members’ Meeting.

Though the Constitution permits decisions to be made at Church Members’ Meetings by appropriate majorities, the Church seeks to discern God’s will for the future life and work of the Church and to arrive at a consensus on matters wherever possible.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Organisational Leadership Structure

Organisationally, the Church has three parts to its leadership: Church Leaders (Trustees), Ministry Team Leaders, and Support Team Leaders with the following roles:

Role of the Church Leaders:

(Comprising the Senior Minister and lay members):

Role of the Ministry & Support Team Leaders (MTLs and STLs):

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Trustees and Church Officers

The Trustees are those leaders elected or co-opted as Trustees together with the Senior Minister.

The Charity Treasurer and the Charity Secretary are elected annually at the annual general meeting. Elections for Trustees take place annually. Ministry Team Leaders are elected by the Church Members’ meeting at any time. Those elected then serve for three years. If nominated, Church Leaders may stand for election for a second consecutive 3- year term before being required to stand down for at least one year. Election as Trustee or Church Officer (Treasurer or Secretary) is dependent on the support of 66% of Church Members present and voting at a Church Members’ meeting.

Employees

During the year the Church employed:

A full time Senior Minister An Assistant Minister in training (non-stipendiary)

A full time Youth Pastor

Two part time Administrators (one of whom resigned at the end of 2024) A part time Cleaner

A part-time Children’s Worker (until the end of 2024)

Ministers

Ministers are elected at a Special Church Members’ Meeting and must receive at least 75% of the votes of those present and voting. Their period of service is indeterminate.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Pay Strategy

Ministers’ stipends, and salaries for other staff, are recommended by the Trustees and agreed annually by a Church Members’ Meeting for the forthcoming calendar year. The basis for all calculations is usually the standard stipend, as proposed by the Baptist Union of Great Britain (the BU), and the proposed annual increments thereof.

Stipends for the ministers are usually set at certain multiples of the BU minimum stipend (for example if the BU stipend were £30,000pa and the agreed multiplier were 1.2, then the minister’s stipend would be £36,000pa). The multiplier is usually agreed for each minister at the time of their employment but can be changed by agreement of the Church Members.

Salaries for other staff are also usually increased each year by applying the percentage increment as recommended by the BU.

Policies

The Church has policies and procedures covering a number of areas -

  1. Employment policies and procedures addressing:

Statement of Terms of Employment (generic and specific to each employee) Equal Opportunities Discipline Grievance Recruitment of ex-offenders Retirement

  1. Health & Safety Policy – the policy is implemented by means of 20 procedures addressing the key risks which include Fire Safety, Food Safety and Hygiene etc

  2. Safeguarding Policy - for the protection of children, young people and adults at risk

  3. Finance

  4. General Data Protection Requirement (GDPR)

  5. Counter Terrorism (Serious Incident) Policy and Procedure

The Church Members are kept fully up to date as new policies are developed and implemented .

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Risk Management

On a regular basis the Trustees carry out an exercise to identify the Church’s main operational risks, and then ensure that suitable procedures are in place to mitigate the risks as appropriate.

Key risks, with mitigation steps identified, currently are:

1) Physical harm to users of the Church – accidents

2) Financial - significant loss of income

3) Legal/statutory compliance – Health & Safety legislation

4) Legal/statutory compliance - food safety

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

5) Legal/statutory compliance – protection of children and adults at risk

6) Continuity of operations - key persons

a) identify individuals for succession plans within ministry areas.

7) Damage to reputation - conduct unbecoming a Church Member

8) Pandemics

Financial Review

The financial performance of the charity continues to be in line with the Trustees’ expectations.

The Finance Trustee prepares an annual budget, which is agreed by the Trustees and usually approved by the Church Members’ Meeting held in March each year. Any major expenditure outside the budget has to be approved by the Trustees and a Church Members’ Meeting.

In January 2025 the Trustees approved the re-appointment of Burton Sweet Limited, Chartered Accountants, as Independent Examiners to review the financial statements of the Church.

The Church continues to raise the funds that it needs to carry on its activities solely by donations from its own members and congregation.

Significant Events

Purely from a financial point of view the main significant events during the year were related to staff changes; both our part-time Children’s worker and one of our part-time Administrators left our employ at the end of December 2025. A new part-time Administrator has been recruited and starts work in April 2025. We also replaced our old boiler pumps in the summer of 2024 at a cost of approximately £11,000.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Income – we held a “Gift and Giving Day” in May 2024, giving members and friends an opportunity to reconsider their levels of support for the work. The responses were very encouraging, with increases seen to levels of income as a result. Nearly all our income is sourced through Standing Orders or On-Line giving, with related Gift Aid. We continue to see a gradual increase in the use of our contactless credit/debit card equipment.

Costs – the church was again able, throughout the year, to continue to express its part in the life of the wider Church by making grants to national and international Christian organisations and societies with Christian aims and objectives compatible with the Church’s own charitable purposes.

Plans – in the coming year, apart from our on-going day-to-day missional activities which are described in this document, we again intend to send a small team on a mission visit to our partner Church in Albania, and to support the Church there in other ways. Further major evangelistic events will be held, working with Dai Woolridge of Spoken Truth. We are starting to explore the possibility of the recruitment of a new part-time Associate Minister in 2026, and considering the important question of affordability.

Contribution of volunteers

Most of what happens in the Church is driven by volunteers, whether that is worship, youth and children's work, practical jobs or roles requiring specialised skills. It is not feasible to quantify the contribution of volunteers to Clevedon Baptist Church except to say that it would not be possible to carry out many of our activities without them. The Church seeks to provide as many opportunities as possible for volunteers to grow in their gifts and abilities and has dozens of people volunteering in at least one role within Church. As an example, for a typical Sunday morning service we will usually have many volunteers involved in leading, music, on-line streaming, PA, AV, welcoming, stewarding, serving refreshments, children’s work, youth work and so on.

Charging Policy

Clevedon Baptist Church is committed to making its activities accessible to as wide a range of people as possible and so seeks to minimise the cost of events. Where a charge has to be made, the Church offers subsidies where appropriate to ensure that money is not a barrier to people participating in activities. The Church does not charge a membership fee and offers many activities, courses, and services without charge.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Fundraising

The primary source of income for the charity is voluntary donations. The charity does not engage in significant public fundraising. Most of the giving is from committed attenders who express their commitment to the Church through regular and one-off giving. The leaders of the Church, under the oversight of the Senior Minister and the Trustees, prayerfully teach the biblical principles of financial stewardship and generosity in the context of discipleship. From time to time, the leaders encourage giving towards particular global partners or mission projects and, very occasionally, hold offerings for special projects such as building developments. The charity does not subscribe to any particular fundraising scheme or standards and the charity’s practices are regularly reviewed to ensure that any incidental fundraising is carried out appropriately.

Reserves policy

In September 2015 the Trustees re-confirmed the formal reserves policy for the Church. Under normal circumstances the available bank balances (excluding restricted funds) are managed to a minimum of £60,000 (approximately one quarter’s normal expenditure), and a maximum of £120,000. Such reserves are held to ensure that, should income levels fall significantly, the Church would be able to meet its immediate liabilities, primarily payment of wages to staff and other contracts. From time-to-time reserve balances are built up in anticipation of specific future planned and significant commitments.

The Trustees remain completely satisfied that there are sufficient assets in hand, primarily the bank account balances, together with on-going income anticipated, to enable the Church to continue to function effectively as a CIO in the coming year.

As at 31[st] March 2025 the cash balance not committed in designated or restricted funds stood at £115.5k (2024: £130.7k), and the total free reserve stood at £111.1k (2024: £131.5k).

The Trustees continue to closely monitor the finances of the Church and the on-going levels of reserves and current net assets. The financial results for the year, together with a summary of the accounting policies adopted, are set out in the accompanying financial statements.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 that give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. 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 charity 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/constitution.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the Trustees on 30[th] April 2025.

Robin Schaefer Chair of Trustees

Rev Antony Wareham Senior Minister

21

Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2025

Reference and Administrative Details

Clevedon Baptist Church operates as a Charitable Incorporated Organisation. Its registered charity number is 1182579.

The address of the church is:

Station Road, Clevedon, North Somerset, BS21 6NH.

The Church occupies premises which are held by the West of England Baptist Trust Company (West) Limited on terms which are compatible with the Church’s purpose. The Church allows the Minister and his family to occupy 41 Yeo Moor Clevedon BS21.

Trustees

The Trustees who have served in the year ending 31[st] March 2025, and also up to the date this report was approved, are:

Independent Examiner

Bankers

22

Clevedon Baptist Church

Independent Examiner’s Report

For the year ended 31[st] March 2025

Independent Examiner’s Report to the Trustees of Clevedon Baptist Church

I report to the Trustees on my examination of the accounts of Clevedon Baptist Church (the Charity) for the year ended 31[st] March 2025, which are set out on pages 24 – 36.

Responsibilities and basis of report

As the charity Trustees of the Charity, 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 Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent 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 Charity 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.

Joshua Kingston, BSc (Hons) ACA Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: 30[th] April, 2025

23

CLEVEDON BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025

YEAR ENDED 31 MARCH 2025
Note
Donations and legacies
2
Investments
3
Other - hire of the church building
Expenditure on:
Charitable activities
Pastoral expenses
4
Mission enabling
5
Church building expenses
6
Specific gifts
7
10
Transfers between funds
16
Gains/losses on revaluation of Fixed Assets
11
Net movement in funds
Reconciliation of funds:
Total funds brought forward
16
Total funds carried forward
16
Income and endowments from:
Net income/(expenditure)		 Unrestricted
Funds
£
214,453
4,077
-		 Restricted
Funds
£
16,928
-
-		 Total Funds
2025
£
231,381
4,077
-		 Total Funds
2024
£
200,875
4,213
720
205,808
95,115
66,245
103,964
4,276
269,600
(63,792)
-
-
(63,792)
2,669,897
2,606,105
218,530 16,928 235,458
109,274
55,828
76,293
550		 1,469
2,690
168
3,038		 110,743
58,518
76,461
3,588
241,945 7,365 249,310
(23,415)
3,646
60,000		 9,563
(3,646)
-		 (13,852)
-
60,000
40,231
2,605,574		 5,917
531		 46,148
2,606,105
2,645,805 6,448 2,652,253

The Charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

See note 18 for full Statement of Financial Activities for the previous year.

The notes on pages 26 to 36 form part of these financial statements

24

CLEVEDON BAPTIST CHURCH

BALANCE SHEET

AS AT 31 MARCH 2025

AS AT 31 MARCH 2025
Note
Fixed Assets
Tangible fixed assets
11
Current Assets
Debtors and Prepayments
14
Cash at bank
Creditors : Amounts falling due
within one year
15
Net Current Assets
Net assets
Unrestricted funds
General funds
Designated funds
Total - Unrestricted funds
17
Restricted funds
17		 Total Funds
2025
£
2,525,178
10,418
131,467
141,885
(14,810)
127,075
2,652,253
2,636,305
9,500
2,645,805
6,448
2,652,253		 Total Funds
2024
£
2,473,545
9,540
131,783
141,323
(8,763)
132,560
2,606,105
2,605,028
546
2,605,574
531
2,606,105

These financial statements were approved by the Trustees on 30th April, 2025 and are signed on their behalf by:

________A J Wheeler Treasurer

The notes on pages 26 to 36 form part of these financial statements

25

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

The Trustees are confident that there are no material uncertainties about the charity’s ability to continue as a going concern.

True and fair override:

26

CLEVEDON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

2 Income from donations and legacies
Offerings (cash)
Offerings (cheques)
On-line donations
Contactless card donations
Gift aid - cash
Gift aid - accrual movement
Standing orders
Standing orders - accrual movement
Other gifts
Specific gifts
Athens Mission trip April 2025 - prepayments adjustments
Legacies
Church weekend away October 2025
Church weekend away October 2025 - prepayments adjustment
Income from donations and legacies - Prior Year
Offerings (cash)
Offerings (envelopes)
Offerings (cheques)
On-line donations
Contactless card donations
Gift aid - cash
Gift aid - accrual movement
Standing orders
Standing orders - accrual movement
Other gifts
Specific gifts
Legacies
Legacies - accrual movement
3 Income from investments
Baptist Union
CAF Bank		 Unrestricted
Funds
£
2,553
4,785
41,037
4,003
34,298
(651)
120,151
(140)
4,580
-
-
3,837
-
-		 Restricted
Funds
£
-
-
-
-
1,532
248
-
-
-
17,040
(1,892)
-
5,590
(5,590)		 Total Funds
2025
£
2,553
4,785
41,037
4,003
35,830
(403)
120,151
(140)
4,580
17,040
(1,892)
3,837
5,590
(5,590)
231,381
Total Funds
2024
£
2,086
630
3,625
30,125
2,643
31,194
1,062
114,773
140
6,719
3,878
59,000
(55,000)
200,875
Total Funds
2024
£
3,739
474
4,213
214,453 16,928
Unrestricted
Funds
£
2,086
630
3,625
30,125
2,643
30,198
1,062
114,773
140
6,719
-
59,000
(55,000)		 Restricted
Funds
£
-
-
-
-
-
996
-
-
-
-
3,878
-
-
196,001 4,874
Total Funds
2025
£
3,416
661
4,077

Income from investments - in both 2025 and 2024 Income from Investments was wholly and exclusively received to the general, unrestricted fund, there being no restricted income received.

27

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

**4 ** Pastoral expenses
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
£ £ £ £
Senior Minister's stipend - Trustee 40,970 - 40,970 38,388
Employer's national insurance (Senior Minister) 4,440 - 4,440 4,084
Senior Minister's superannuation 4,929 - 4,929 4,631
Youth Pastor's Stipend 26,556 - 26,556 24,883
Employer's national insurance - Youth Pastor 2,416 - 2,416 2,203
Youth Pastor - superannuation 1,328 - 1,328 1,244
Children's worker 7,176 - 7,176 797
Employer's national insurance - Children's worker 59 - 59 5
Senior Minister's expenses 1,241 - 1,241 1,095
Youth Pastor - expenses 535 - 535 564
Minister in Training - expenses 761 - 761 783
Senior Minister's phone 801 - 801 1,117
Youth Pastor - phone 88 - 88 180
Minister in Training - phone 180 - 180 120
Children's worker - phone 75 - 75 -
Senior Minister - Continuous Ministerial Development 701 - 701 13
Youth Pastor - Continuous Ministerial Development - - - 170
Sabbatical costs 424 - 424 -
Books and Publications 96 - 96 395
Internship - - - 19
Manse light & heat & water 1,221 - 1,221 1,178
Manse council tax 2,132 - 2,132 2,033
Manse insurance 541 - 541 406
Manse repairs & maintenance 497 1,469 1,966 143
Visiting preachers 194 - 194 390
Payment to WEBA Payroll 771 - 771 664
National insurance rebate (5,000) - (5,000) (5,000)
Other pastoral/employment expenses 777 - 777 705
Support and other employment costs (note 8) 15,365 - 15,365 13,905
109,274 1,469 110,743 95,115

Pastoral Expenses - Prior Year: 2024 Pastoral Expenses were wholly and exclusively paid from the general, unrestricted fund, there being no restricted fund expenditure involved.

28

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

5 Mission enabling

Outreach & events
Destination Bethlehem
Outreach Gathering events
Discipleship & materials
Training courses
Partnership with Agape Church, Tirana, Albania
Children's work
Youth work
Youth work - prepayments/accrual adjustment
Families' ministry
Young adults' ministry
Young adults' ministry - prepayment/accrual adjustment
Seniors' ministry
Mosaic Church
Mosaic Church - accrual adjustment
Poets Mews
The Church on the Green (Pill)
Local mission initiatives
BMS World Mission
Baptist Home Mission Fund
Baptist Home Mission Fund - accrual adjustment
Home for Good
Changing Lives
Bristol Baptist College
Clevedon Food Bank
Mission to Seafarers
Open Doors
Tools with a Mission
Other missionary giving
Support and other employment costs (note 8)		 Unrestricted
Funds
£
1,186
2,086
3,967
262
1,061
2,699
3,012
5,680
25
63
1,366
(253)
154
1,391
(611)
723
-
1,387
10,000
10,833
(833)
1,500
500
500
250
250
250
250
11
8,119		 Restricted
Funds
£
-
-
-
-
-
-
346
321
-
-
-
-
-
-
-
-
1,682
-
57
-
-
-
-
-
198
-
-
-
86
-		 Total Funds
2025
£
1,186
2,086
3,967
262
1,061
2,699
3,358
6,001
25
63
1,366
(253)
154
1,391
(611)
723
1,682
1,387
10,057
10,833
(833)
1,500
500
500
448
250
250
250
97
8,119
58,518
55,828 2,690

Grants made during the year to organisations (including specific gifts - see note 7) totalled £27,343 (2024: £31,688). There were no grants made to individuals during the year (2024 - no grants made).

29

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

5 Mission enabling (continued)

Mission enabling - Prior Year
Outreach & events
Destination Bethlehem
Outreach Gathering events
Discipleship & materials
Training courses
Movement in training prepayments/accruals
Partnership with Agape Church, Tirana, Albania
Baptist churches collaboration
Children's work
Youth work
Families' ministry
Young adults' ministry
Young adults' ministry - prepayments adjustment
Seniors' ministry
Mosaic Church
Mosaic Church - accrual for costs of Easter Breakfast March 2024
Poets Mews
Muddy Church
The Church on the Green (Pill)
Local mission initiatives
BMS World Mission
Baptist Home Mission Fund
Baptist Home Mission Fund - accrual
Clevedon Food Bank
TEAR Fund
Changing Lives
Bristol Baptist College
Bristol Hospitality Network
InHope Bristol
Mission Aviation Fellowship
Open Doors
Operation Mobilisation
SAT7
Tools with a Mission
Transforming Health & Education in Nepal
Faith in Later Life
Regent's Park College
Spurgeons College
Other missionary giving
Support and other employment costs (note 8)
6 Church building expenses
Cleaning materials & supplies
Gas, electricity & water - cash
Gas, electricity & water - accrual movement
Telephone & broadband
Repairs & maintenance
Buildings & contents insurance
Depreciation
Support and other employment costs (note 8)		 Unrestricted
Funds
£
1,412
3,805
5,328
418
914
(240)
2,016
220
1,625
5,327
472
935
253
589
774
611
696
549
484
885
10,170
9,167
833
500
500
500
500
500
500
500
500
500
500
500
500
500
250
250
17
9,684		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
313
-
-
-
-
-
-
-
-
1,650
-
-
-
-
242
-
-
-
-
-
-
-
-
-
-
-
-
-
-
79
17		 Total Funds
2024
£
1,412
3,805
5,328
418
914
(240)
2,016
220
1,625
5,640
472
935
253
589
774
611
696
549
2,134
885
10,170
9,167
833
742
500
500
500
500
500
500
500
500
500
500
500
500
250
250
96
9,701
66,245
Total Funds
2025
£
1,705
11,742
79
4,845
20,819
4,190
14,739
18,342
76,461
63,944 2,301
Unrestricted
Funds
£
1,705
11,742
79
4,845
20,819
4,190
14,739
18,174		 Restricted
Funds
£
-
-
-
-
-
-
-
168
76,293 168
Church building expenses - Prior Year
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Cleaning materials & supplies 2,507 - 2,507
Gas, electricity & water - cash 12,418 483 12,901
Gas, electricity & water - accrual movement (375) - (375)
Telephone & broadband 4,604 - 4,604
Repairs & maintenance 29,195 - 29,195
Repairs & maintenance - accrual movement (600) - (600)
Buildings & contents insurance 4,885 - 4,885
Depreciation 15,808 - 15,808
Loss on disposal of Fixed Assets 15,000 - 15,000
Support and other employment costs (note 8) 20,039 - 20,039
103,481 483 103,964

30

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

7 Specific gifts

Specific gifts
DEC re Crisis in Middle East
Bristol Hospitality Network
Agape Church, Tirana, Albania - Chistmas shoeboxes
Agape Church, Tirana, Albania - summer camps
Specific gifts - Prior Year
Christian Aid re Libya flooding appeal
Christian Aid re Israel & Gaza appeal
Agape Church, Tirana, Albania - Chistmas shoeboxes
Agape Church, Tirana, Albania - summer camps
Mission Assist
Baptist Missionary Society gift for Joy Ransom
Support Costs
Unrestricted
Funds
£
Other employment costs
20,439
Catering & kitchen
2,473
Church Suite database
726
Conference fees & expenses
131
GDPR Consultancy and registration
35
Music, drama & licences
2,411
Movement in licence prepayments
(18)
Printing, stationery, advertising & postage
2,927
Movement in photocopier rental prepayment
-
Website Expenses
199
Finance costs
218
Equipment small purchases and maintenance
6,876
Subscriptions & donations
1,252
Miscellaneous
851
Governance costs
Independent examination fee - cash
2,988
Independent examination fee - accrual movement
150
41,658		 Unrestricted
Funds
£
300
250
-
-		 Restricted
Funds
£
-
-
2,066
972		 Total Funds
2025
£
300
250
2,066
972
3,588
Total Funds
2024
£
500
500
1,540
1,090
513
133
4,276
Total Funds
2024
£
21,570
2,420
726
-
35
2,323
100
3,513
236
319
140
7,343
1,114
818
2,850
138
43,645
550 3,038
Unrestricted
Funds
£
500
500
-
-
-
-		 Restricted
Funds
£
-
-
1,540
1,090
513
133
1,000 3,276
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
168
-
-
-
-		 Total Funds
2025
£
20,439
2,473
726
131
35
2,411
(18)
2,927
-
199
218
7,044
1,252
851
2,988
150
168 41,826

8 Support Costs

Other employment costs have been allocated to charitable activities with specific reference to the role(s) performed. Remaining support costs have then been allocated to charitable activities based on the percentage of total expenditure incurred.

Support Costs - Prior Year: 2024 Support Costs included £17 relating to subscriptions which had been transferred from the restricted fund.

31

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

9 Staff costs

The aggregate payroll costs were:

The aggregate payroll costs were:
2025 2024
£ £
Stipend and salaries 94,529 84,945
Social security costs (net of Employers' NIC Allowance of £5,000 (2024 : £5,000)) 2,019 1,355
Pension contributions 6,869 6,442
Other employment benefits (movement in accrual for untaken holidays as at 31st March) (112) 54
103,305 92,796

No employee received emoluments of more than £60,000.

The Trustees operate a defined contribution pension scheme. Contributions payable for the year are charged to the Statement of Financial Activities. The staff headcount as at 31st March, 2025 and the average weekly number of employees during the year, calculated on the basis of full time equivalents of 35 hours per week, were as follows:

Ministers
Administrator
Children's worker
Cleaner		 Headcount
No.
2
1
0
1
 FTE
No.
2.0
0.5
0.3
0.3
2025		 Headcount
No.
2
2
1
1
202		 FTE
No.
2.0
0.6
0.0
0.3
2.9
4
4 3.1 6

10 Net income/(expenditure)

Income reflects donations from Trustees and related parties totalling £18,617 (2024 : £21,265)

Expenditure is stated after charging:

Expenditure
is stated after charging:
Total Funds Total Funds
2025 2024
£ £
Depreciation 14,739 15,808
Independent examiner's fees (cash plus movement in accrual) 3,138 2,988
Employee benefits paid to key management staff 80,639 75,433
Trustees' remuneration 50,339 47,103
Trustees' expenses (mainly ministers' mileage costs and costs of materials for church services) 3,240 2,785
Related party transactions (salary and pension contributions) 8,826 11,879

Key management staff comprise the Trustees of the church (including the senior minister) and the youth pastor (not a Trustee).

During the year 1 Trustee - the senior minister - received remuneration as detailed in note 4 for the provision of ministerial services to the church. Remuneration to minister(s) is in accordance with the church's constitution (paragraph 21). Similarly in 2024 only the senior minister received remuneration for the provision of ministerial services.

Expenses reimbursed to Trustees during the year totalled £3,240 and were paid to 4 Trustees (2024 : £2,785 to 5 Trustees).

Related party transactions reflect pay (and employer's pension contribution) to one of the part-time administrators of the church, who is the wife of the senior minister, and to the part-time cleaner (initially the wife of a Trustee, subsequently the son of a Trustee). There are no other related party transactions.

In addition to the items specified above the senior minister, who is also a Trustee and a member of the key management staff, was provided with manse accommodation for him and his family. The church also paid the Council Tax and Water Rates related to this property (see note 4). In the previous year the same provisions were made to the senior minister.

32

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

11 Tangible fixed assets

Cost or Valuation
At 1 April 2024
Additions
Revaluation
Revaluation
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
Disposals
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
12 Operating Leases
Operating leases which expire:
Within 1 year
Within 2 to 5 years
13 Taxation
The charity is exempt from corporation tax on its charitable activitie
14 Debtors and Prepayments
Gift aid
Delayed Standing Orders
Prepayments
15 Creditors: amounts falling due within one year
Deferred income (received for 2025/26 events)
Accruals
At 31 March 2025 the church had aggregate annual commitments u		 Church
Manse
£
390,000
-
-
60,000
-		 Fixtures &
fittings
£
144,264
6,372
-
-
(482)		 Church
Building
£
2,050,410
-
-
-
-		 Total
£
2,584,674
6,372
-
60,000
(482)
2,650,564
111,129
14,739
(482)
125,386
2,525,178
2,473,545
2024
£
1,572
5,502
2024
£
9,002
140
398
9,540
2024
£
-
8,763
8,763
450,000 150,154 2,050,410
-
-
-		 111,129
14,739
(482)		 -
-
-
- 125,386 -
450,000 24,768 2,050,410
390,000 33,135 2,050,410
s.
nder non-cancellable operating leases as set out be		 2025
£
1,572
3,930
low.
2025
£
8,599
-
1,819
10,418
2025
£
7,482
7,328
14,810

33

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

16 Movement in funds

Restricted funds
Unrestricted funds
General funds
Designated funds
Unrestricted funds - Totals
Total funds		 At 1 April
2024
£
531		 Income
£
16,928		 Expenditure
£
(7,365)		 Transfers
£
(3,646)		 Other fund movements
and revaluation
£
-		 At 31 March
2025
£
6,448
2,636,305
9,500
2,645,805
2,652,253
2,605,028
546		 218,530
-		 (241,399)
(546)		 (5,854)
9,500		 60,000
-
2,605,574 218,530 (241,945) 3,646 60,000
2,606,105 235,458 (249,310) - 60,000

Restricted funds represent donations received in support of global appeals and local church initiatives. The totals above represent several small accounts; details of these are available on application to the Clevedon Baptist Church treasurer.

The funds transfer of £3,646 from Restricted to General funds relates to the purchase of a new dish-washer. A specific gift had been received, which was transferred to the General fund to cover the cost of the new Fixed Asset.

The designated fund represents monies which had been set aside for expenditure relating to possible future recruitment of additional team members.

Movement in funds - prior year (amended)

Restricted funds
Unrestricted funds
General funds
Designated funds
Unrestricted funds - Totals
Total funds		 At 1 April
2023
£
1,717		 Income
£
4,874		 Expenditure
£
(6,060)		 Transfers
£
-		 Other fund movements
and revaluation
£
-		 At 31 March
2024
£
531
2,605,028
546
2,605,574
2,606,105
2,667,640
540		 200,934
-		 (263,000)
(540)		 (546)
546		 -
-
2,668,180 200,934 (263,540) - -
2,669,897 205,808 (269,600) - -

34

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

17 Analysis of net assets between funds as at 31st March, 2025

Restricted funds
Unrestricted funds
General funds
Designated funds
Unrestricted funds - Totals
Total funds
Analysis of net assets between funds as at 31st March, 2024 (amended)
Restricted funds
Unrestricted funds
General funds
Designated funds
Unrestricted funds - Totals
Total funds
Prior Year Fund Accounting Analysis - Statement of Financial Activities
Income and endowments from:
Donations and legacies
Investments
Other - hire of church building
Expenditure on:
Charitable activities
Pastoral expenses
Mission enabling
Church building expenses
Specific gifts
Net income/(expenditure) and net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Tangible
fixed assets
£
-		 Net current
assets
£
6,448		 Total
£
6,448
2,636,305
9,500
2,645,805
2,652,253
Total
£
531
2,605,028
546
2,605,574
2,606,105
Total Funds
2024
£
200,875
4,213
720
205,808
95,115
66,245
103,964
4,276
269,600
(63,792)
2,669,897
2,606,105
2,525,178
-		 111,127
9,500
2,525,178 120,627
2,525,178 127,075
Tangible
fixed assets
£
-		 Net current
assets
£
531
2,473,545
-		 131,483
546
2,473,545 132,029
2,473,545 132,560
Unrestricted
Funds
£
196,001
4,213
720		 Restricted
Funds
£
4,874
-
-
200,934 4,874
95,115
63,944
103,481
1,000		 -
2,301
483
3,276
263,540 6,060
(62,606)
2,668,180		 (1,186)
1,717
2,605,574 531

18 Prior Year Fund Accounting Analysis - Statement of Financial Activities

35

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

19 FRS102 Pensions Disclosure

Background to the disclosure

The Church is a participating employer in the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the Employer and the other participating employers.

The Scheme, previously known as the Baptist Ministers' Pension Fund, started in 1925, but was closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income.

From January 2012, pension provision is being made through the Defined Contribution (DC) Plan within the Scheme. In general, members pay 8% of their Pensionable Income and employers pay 6% of members’ Pensionable Income into individual pension accounts, which are operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Limited. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long-term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva Limited.

The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS102. Because it is not possible to attribute the Scheme’s assets and liabilities to specific employers, the Scheme is accounted for as if the Scheme were a defined contribution scheme.

The Ministers, and some members of the church staff, are eligible to join the Scheme.

Actuarial valuation as at 31 December 2019

A formal valuation of the DB Plan as at 31 December 2019 was carried out by a professionally qualified Actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets was £298m, whilst the level of assets needed to pay benefits was £316m, giving a deficit of £18m (equivalent to a past service funding level of 94%). The Church and the other participating employers in the DB Plan are collectively responsible for funding this deficit.

The key financial assumptions underlying the valuation were as follows:

Type of assumption % pa
RPI price inflation assumption 3.20
CPI price inflation assumption 2.70
Minimum Pensionable Income Increase Adjustment (above CPI) 0.50
Pre-retirement assumed investment returns (gilt yield plus 1.75% pa) 2.95
Post-retirement assumed investment returns (including benefits matched by the insurance 1.70
policy) (gilt yield plus 0.5% pa)
Minimum Pensionable Income increases (CPI plus 0.5%) 3.20
Deferred pension increases (based on RPI):
- Pre April 2009 3.20
- Post April 2009 2.50
Pension increases:
- Based on CPI with an annual floor of 0% and annual cap of 0.5% 2.70

Mortality is assumed in accordance with 80% of the S3NFA standard mortality table. Future improvements projected from 2013 in line with the "CMI 2019" projection with a long-term rate of improvement of 1.75% pa for males and 1.5% pa for females, with the core smoothing parameter and with additional initial mortality improvement factor A=0.5%.

The next actuarial valuation of the DB Plan within the Scheme was due to take place not later than as at 31 December 2022. However, the DB Plan is to be wound up, and the process to wind it up was started with effect from 31 March 2024 and therefore no formal valuation is due to take place.

Recovery plan

In addition to the contributions to the DC Plan set out above, where a valuation of the DB Plan reveals a deficit the Trustee and the Council agree to a rate of deficiency contributions from churches and other employers involved in the DB Plan. Following the 2019 valuation a Recovery Plan was signed in September 2020 under which deficiency contributions are payable until June 2026.

On 30th June 2022 the Baptist Pension Scheme signed an agreement with the insurance company Just Group (“Just”) to secure DB Plan members’ pension benefits. Just are now providing financial backing for all pensions provided through the Scheme’s DB Plan and following this transaction, the Scheme no longer has a shortfall. An updated Recovery plan was then signed in August 2022 under which recovery contributions from each participating employer in the DB Plan reduced to £1 per month from August 2022. These ceased in November 2024, as the scheme was no longer in deficit. The outstanding deficiency contributions due under the Recovery Plan up to November 2024 are not considered material and therefore have not been included in the balance sheet.

36

Audit Trail

Document Details

Title
Accounts for signature		 Title
Accounts for signature
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03		 Combined Trustees' Report and Accounts version 3.pdf
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81fa999d69ed43cabc9a84bd46376faf
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be7dee20c31adbee1eca5a31ee38d3ab
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