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2025-03-31-accounts

Hayes Lane Baptist Church

Financial Statements

for the 12 months ending 31 March 2025 Registered Charity No. 1184711

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||| |---|---| |Contents|Page| |Charity Information|3| |Report of the Trustees|4 - 7| |Independent Examiner’s Report|8| |Receipts and Payments Account|9| |Statement of Assets and Liabilities|10| |Notes to Accounts|11 - 12|

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Hayes Lane Baptist Church Charity Information

Charity Trustees: All the following individuals acted as trustees for the Charity during the 12 months to 31 March 2025.

Tim Gardner Elder and Church Evangelist Jonathan Gooch Elder Hannah Hinton Deacon Sarah Hollman Deacon Daniel Jarvis Elder and Pastor Miriam Patten Deacon Mark Rees Deacon Tim Sheehan Deacon Cheryl Summers Deacon and Treasurer Hamish Summers Elder Charity Registration Number : 1184711 Principal Address : Hayes Lane Baptist Church Hayes Lane Bromley Kent BR2 9EA Independent Examiner : Heather Wells MIAB Heather’s Bookkeeping Services 7 Muston Gardens Leicester LE2 6FX Bankers : CAF Bank Ltd 25 Kings Hill Ave Kings Hill West Malling ME19 4JQ

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Hayes Lane Baptist Church

Report of the Trustees for the period 1 April 2024 to 31 March 2025

The trustees of Hayes Lane Baptist Church (“the church”) present the trustee annual report and independently examined financial statements for the 12 months ending 31 March 2025.

Object

The object of Hayes Lane Baptist Church is, for the public benefit, the advancement of the Christian faith in Bromley, Kent and such other parts of the United Kingdom and the world as the trustees may from time to time decide.

Hayes Lane Baptist Church seeks to advance the Christian faith in accordance with Biblical teachings. These include clear and ethical guidelines recognised over a very long period of time. Examples of these include the requirements of the Ten Commandments and the teachings of Jesus on a range of issues. Jesus’s teachings are often summarised in his commands to “love the Lord your God and love your neighbour as yourself”.

Activities and Achievements

We are grateful to God for his faithfulness over the past year. Over the course of the last year, Hayes Lane Baptist Church has been able to continue in all of its regular activities of the church in furtherance of its charitable purposes:

Another highlight of the year was the second annual Church Away Day where many of our regular members met together on a Saturday in Sevenoaks for lunch, fellowship and a talk about the value of human life, which was given by Dr Matthew Mason.

During the year there have been a number of other special occasions including a baptism service, a wedding and a funeral service, all of which were times of thanksgiving.

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As usual the church held Christmas services including Carols by Candlelight and Children’s Nativity. There was also the opportunity for a midweek Christmas lunch, which was open to the community and well attended.

Structure, Governance and Management

Hayes Lane Baptist Church successfully applied to become a Charitable Incorporated Organisation (“CIO”) with effect from 1 August 2019. It is registered with the Charities Commission with charity reference number 1184711. Previously it operated as an unincorporated trust. The charity’s governing document is its Constitution. The Constitution cross references the church rules, which were the governing document for the unincorporated trust.

The trustees consist of the current elders and deacons of the church. New elders are nominated by the current elders and are appointed by the members of the church. Deacons are nominated by church members. They are also appointed by the members of the church and typically serve a three-year term unless they are then re-elected at the end of that period.

Hayes Lane Baptist Church is part of an association of Grace Baptist churches in the South East of England. It is also a member church for Grace Baptist Mission, through which it supports a church in Legionowo in Poland and a church in the Philippines.

Leaders and membership

In 2022 the church agreed to set aside some of our reserves for the purpose of appointing and developing a trainee pastor on a temporary basis to work alongside our current pastor Daniel Jarvis. Despite advertising the role widely, no appointment has been made, although some of the candidates for the role have accepted training positions elsewhere within Christian ministry. Whilst the church is still open to the idea of training a pastor, the leadership is no longer actively searching for a candidate and the church has now agreed to undesignate the funds set aside for this purpose.

There has been no change to the elders and deacons within the last year, with reappointment to the diaconate for another three-year term for Cheryl Summers in October 2024 and Tim Sheehan in February 2025.

The church agreed to change its church rules to recognise more formally the existing roles of Administrator and Safeguarding Lead, with the membership appointing these roles for a three-year term, in a similar way to the deacons. In October 2024 Jazmin Shomaly was appointed as Administrator and Jenny Gardner as Safeguarding Lead.

In the course of the last year there have been 9 members who have been added to the membership of the church and 5 who have left the church. We are grateful to God for those that he has added to the church and for those who are serving in various capacities. We pray for those who have left the church that they would continue to practise their Christian faith elsewhere.

Financial Review

During the 12 months to 31 March 2025, there has been an underlying net surplus of receipts relative to payments of £27.7k [2024: £24.6k].

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In terms of unrestricted funds, there has been a net surplus of receipts over payments of £31.5k [2024: £20.6k]. We are thankful to the Lord and his people for the 5% growth in donations to the church, with a number of new regular contributors.

The church designates funds for large items of building maintenance or development, or other unusually large and irregular items of expenditure. A first payment of £3.5k was made for the installation of acoustic panels in the church hall with the final payment falling into the next financial year. Due to interest and a £20.0k [2024: £10.0k] transfer from unrestricted funds, the designated funds for building maintenance or development have increased from £19.8k to £37.3k.

The church makes regular quarterly donations to support UK and international Christian mission charities such as Grace Baptist Mission. In this accounting period the church made donations (excluding restricted gifts) of £35.7k [2024: £33.6k] excluding local benevolent gifts. This represents 17% [2024: 17%] of our unrestricted income.

As well as unrestricted gifts, the church has also passed on restricted donations of £23.9k [2024: £15.3k], of which £16.7k [2024: £12.9k] was raised in the church’s Harvest Thankoffering supporting 3 causes:

When selecting causes for the Harvest Thankoffering, the trustees chose a combination of charities that cover relief and development aid, and Christian mission. The support of other causes is considered by the trustees to be an important part of achieving the church’s object in places outside our immediate sphere of influence in Bromley.

Reserves Policy

Aside from retaining funds for building and maintenance, it is the reserves policy of Hayes Lane Baptist Church to hold sufficient unrestricted funds to ensure there is cash available to be able to pay its employees and core ministry expenses on a monthly basis. A large proportion of the church’s unrestricted income is very regular with donations generally being fixed amounts received monthly. The trustees therefore consider the risk of running out of cash to pay its core ministry expenses to be relatively low. Therefore, the reserves policy is to hold around £15,000 in unrestricted funds, which will comfortably cover one month of ministry costs without recourse to incoming donations.

In addition to this, Hayes Lane Baptist Church usually aims to designate £10,000 a year from its income into a Reserve Fund to cover larger and sometimes unpredictable expenditure on maintenance of its church building and the church manse.

It is the aim of the trustees that the church’s funds are actively utilised for charitable purposes to the public benefit, and most importantly, to the glory of God. As at 31 March 2025 the church held total funds of £149.9k [2024: £122.3k] consisting of:

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Given the above reserves policy, this level of unrestricted reserves is considered by the trustees to be larger than required. Now that the £80.0k trainee pastor funds have been released for general purposes, the church is currently considering its use of those funds, which may include some potential building development projects that would support church activities.

Investment Policy

The church’s investment policy is to hold liquid assets with low risk. Its funds are held in bank accounts with CAF Bank, which allow unlimited instant withdrawals and payments, and with Grace Baptist Charities Limited (GBCL). During the year the church transferred a further £20.0k [2024: £20.0k] from its CAF account to a Deposit Account operated on the church’s behalf by GBCL, which, with interest, has resulted in a total fund of £95.6k [2024: £72.3k]. This is in addition to the £28.9k [2024: £27.9k] held in the “GBCL Legacy Account”. These GBCL accounts are subject to a small annual management charge but earn a better rate of interest than funds held by the church at CAF Bank. There are terms for withdrawal of the funds, but with large amounts available with only two months’ notice.

Key Risks and Uncertainties

Safeguarding remains a key risk area for the church given the breadth of church activities during the week, particularly among children. The church seeks to mitigate this risk with the help of the church’s safeguarding team through applying and regularly reviewing its safeguarding policy, carrying out DBS checks and providing safeguarding training to its trustees, staff and volunteers. In September 2024 the church held a Safeguarding Training Day facilitated by Christian Safeguarding Services. This was attended by approximately 40 volunteers and trustees, including a representation from the Grace Baptist church at Lewisham.

As always, the church depends on the Lord to provide for our needs, knowing that “every good gift and every perfect gift is from above” (James 1:17).

Approved by the Trustees on 23 July 2025 and signed on its behalf by:

Daniel Jarvis Pastor

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Hayes Lane Baptist Church

Independent Examiner’s Report to the Trustees of Hayes Lane Baptist Church

Charity Number 1184711

I report to the trustees on my examination of the accounts of the above charity (“the Charity”) for the 12 months ending 31 March 2025. These are set out on pages 10 to 13 following this report. 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 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 which gives me cause to believe that in, any material respect:

 the accounts do not accord with the accounting records.

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

23 July 2025

Heather Wells MIAB Heather’s Bookkeeping Services 7 Muston Gardens Leicester LE2 6FX

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Hayes Lane Baptist Church - CIO - Charity Number 1184711 Receipts and Payments Account - for accounting period 1 April 2024 to 31 March 2025

Section A Receipts and Payments
Note
A1 Receipts
Donations
Gift Aid receipts
Legacies
Receipts from club activities
Investment income
Rent
Other income
2
Sub-total
A2 Asset and investment sales and transfers
Receipt from sale of fixed assets
Sub-total
Total receipts
A3 Payments
Ministry
3
Manse
Chapel
Administration
Donations
4
Youth work/evangelism/church life
Sub-total
A4 Assets and investment purchases and transfers
Purchase of fixed assets
Sub-total
Total payments
Net of receipts over payments
A5 Transfers between funds
A5 Cash funds last year end
Cash funds this year end
7,8		 Unrestricted
Designated
Restricted
Total funds
Total funds
funds
funds
funds
2025
2024
to the nearest
£
to the nearest
£
to the nearest
£
to the nearest
£
to the nearest
£
159,585
-
20,479
180,064
166,653
27,365
-
3,014
30,379
28,618
-
-
-
-
-
6,037
-
-
6,037
5,556
3,622
1,040
-
4,662
3,230
-
-
-
-
-
19,904
-
-
19,904
18,650
216,513
1,040
23,493
241,046
222,707
-
-
-
-
-
-
-
-
-
216,513
1,040
23,493
241,046
222,707
108,803
-
-
108,803
105,542
4,657
-
-
4,657
7,432
17,910
3,491
-
21,401
20,617
4,230
-
-
4,230
3,561
37,422
-
23,939
61,361
50,677
11,952
-
989
12,941
10,249
184,974
3,491
24,928
213,393
198,078
-
-
-
-
-
-
-
-
-
-
184,974
3,491
24,928
213,393
198,078
31,539
(2,451)
(1,435)
27,653
24,629
60,000
(60,000)
-
-
-
21,354
99,768
1,136
122,258
97,629
112,893
37,317
(299)
149,911
122,258

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Hayes Lane Baptist Church - CIO - Charity Number 1184711

Receipts and Payments Account - for accounting period 1 April 2024 to 31 March 2025

Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period `
Note
B1 Cash funds
Cafcash Account
Gold Account
GBCL Legacy Account
5
GBCL Deposit Account
5
Barclays Football Club Account
Cash in hand
Total cash funds
B2 Other monetary assets
B3 Investment assets
B4 Assets retained for the charity's own use
Church premises
Fixtures, fittings & furnishings
Church manse
Total insured assets
6
B5 Liabilities
Donations to be passed on
7		 Unrestricted
Designated
Restricted
funds
funds
funds
to the nearest
£
to the nearest
£
to the nearest
£
8,147
-
(321)
4,445
8,394
-
-
28,923
-
95,566
-
-
2,028
-
-
2,707
-
22
112,893
37,317
(299)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(1)
-
-
(1)		 Total funds
Total funds
2025
2024
to the nearest
£
to the nearest
£
7,826
8,045
12,839
10,544
28,923
27,883
95,566
72,262
2,028
1,996
2,729
1,528
149,911
122,258
-
-
-
-
3,881,121
3,661,434
126,234
119,088
469,208
460,008
4,476,563
4,240,530
(1)
148
(1)
148

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Hayes Lane Baptist Church - CIO - Charity Number 1184711 Receipts and Payments Account - for accounting period 1 April 2024 to 31 March 2025

NOTES TO THE ACCOUNTS

Note 1: Basis of accounts.

Hayes Lane Baptist Church (the Church) is a Charitable Incorporated Organisation (CIO) registered with the Charities Commission under Charity Number 1184711. These accounts have been prepared on a "Receipts and Payments" basis and accord with Section 133 of the Charities Act 2011. The trustees consider this basis of accounting to be appropriate given that the income in both 2025 and 2024 periods was less than £250,000.

Note 2: Other income

The Other Income shown in A1 above relates to payments from Grace Baptist Charities Limited ("GBCL") of £19,904 [2024: £18,650] for the secondment of Tim Gardner, the Church's employed evangelist. For some years now GBCL has paid the Church for two days per week of Tim's time, to support evangelism work in other churches in the same association.

Note 3: Payments to trustees

The trustees of the Church consist of the current elders and deacons. There was no trustees’ remuneration nor other trustee benefits for the 12 months ending 31 March 2025 [2024: £nil].

However, during the current and previous financial year two of the elders were employed by the church: Daniel Jarvis as Pastor and Tim Gardner as Evangelist. In addition, one of the other elders, Jonathan Gooch, was paid for ad hoc ministry work on a self-employed basis. The trustees have considered carefully and followed the provisions in the church's governing documentation and Charity Commission guidance on the paying of trustees and family members. The following remuneration, benefits and expense payments were made in the period.

Total 2025 Total 2024
to the nearest to the nearest
£ £
Gross salary 69,685 67,438
Employers NI (net of Allowance) 2,106 1,796
Pension (incl accrual) 15,607 15,109
Expenses 418 181
Self-employed services 17,708 17,018
Total 105,524 101,542

Note 4: Donations paid

Donations made by the Church can be categorised as follows.

Unrestricted Restricted Total 2025 Total 2024
to the nearest to the nearest to the nearest to the nearest
£ £ £ £
UK mission 4,600 8,344 12,944 10,287
International mission 28,575 1,500 30,075 29,540
Relief and development aid 2,500 11,847 14,347 8,800
Benevolent 1,747 2,248 3,995 2,050
Total 37,422 23,939 61,361 50,677

Note 5: Funds held with Grace Baptist Charities Limited

The church has two accounts [2024: two] with Grace Baptist Charities Limited ("GBCL" or "the Association"). The Legacy Account relates to the amounts remaining from Brian Lane's estate. There have been no drawdowns from this Legacy Fund in this accounting period [2024: £nil]. The Deposit Account was opened towards the end of 2022 to set aside funds designated for a trainee pastor. Both accounts earn higher interest than the Church's bank accounts with CAF.

Note 6: Non-monetary assets held for Church use

The Church is the beneficial owner (subject to the relevant trusts) of the assets listed in B4 above, the legal title to which is held by the custodian trustee (Grace Baptist Charities Limited). The asset values shown under B4 have been based on latest available insurance values.

Note 7: Restricted funds

The Church aims to pass on gifts restricted for specific causes (eg Harvest Offering) as soon as possible. Sometimes the Church passes on the anticipated Gift Aid on these gifts at the same time as the original gift. This often leads to negative restricted funds while the Church waits to claims the Gift Aid, which explains the negative balance for the current financial year. The table below shows a breakdown of the restricted funds.

Receipts Payments Total 2025 Total 2024
Funds Funds
to the nearest to the nearest to the nearest to the nearest
£ £ £ £
Donations/Gift Aid for external charities 23,493 23,939 (299) 147
Legacy gift to be used for evangelism - 989 - 989
Total restricted funds 23,493 24,928 (299) 1,136

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Hayes Lane Baptist Church - CIO - Charity Number 1184711 Receipts and Payments Account - for accounting period 1 April 2024 to 31 March 2025

Note 8: Designated funds

The table below shows a breakdown of the Church's designated funds. These are funds that the Church has decided to use in a certain way, usually for large and irregular items of expenditure, but is not restricted to do so by an original donor of the funds.

Transfers from Receipts Payments Total 2025 Total 2024
Unrestricted Funds Funds
to the nearest to the nearest to the nearest to the nearest to the nearest
£ £ £ £ £
Reserve Fund for large items 20,000 1,040 3,491 37,317 19,768
Trainee pastor (80,000) - - - 80,000
Total (60,000) 1,040 3,491 37,317 99,768

SIGNATURES

Signed by two trustees on behalf of all of the trustees

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Signature Print Name and Role Date of approval
Dan Jarvis
23 July 2025
Elder and Pastor
Cheryl Summers
23 July 2025
Deacon and Treasurer
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