ort of the Trustees and Financial Statements for the ear ended 31 December 2025 for Brownhill Road Ba tist Church
Brownhill Road Baptist Church Contents Page Charity Infomiation Report of the Trustees Independent Examinels Report Receipts and Payments Account Statement of Assets and Liabilities Notes to the Financial Statements
Brownhill Road Baptist Church Le al and Administrative Infonnation Registered Charity Address 292 Brownhill Road Catford London SE6 1AU Registered Charity Number 1185320 Charity Trustees Revd Armend Qehaja (Chairl Andrew Grimwade {Treasurerl Hui Min Langridge Herma Lewis Cing Sian Kop Mung Sena Olabisi Noel Pinnock Emelda Small (from 1 January 2026) Custodian Trustee {Propertyl London Baptist Propety Board Limited Unit C2, 15 Dock Street London E1 8JN Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling. Kent ME19 4JQ Independent Examiner A J Bennewith FCA, FCPA, FFA, FA, FIPA, DChA, FRSA 18 Famham Road Guildford Surrey GU14XA Page 1
Brownhill Road Baptist Church Re ort of the Trustees ear ended 31 December 2025 for the The Trustees present their report with the financial statements for the year ended 31 December 2025 Reference & Administration Al general infornialion relating to Brownhill Road Baptist Church can be found on page 1. Financial Review The results for the year are as set out in the annexed Receipts and Payments Account. Structure, Gornance, & Managem$nt -The charity is controlled by the Trustees. The present Charitable Incorporated Organis*ion {CIOI was registered by The Charity Commission in September 2019, wffch Charty number 1185320. The assets, liabilities and activities of the Church were transferred from the former unincorporated charity with effect from 26 June 2020. -The Trustees consider that there are sufficient reserves lo maintain our regular a¢livrfcies. Refurbishment work is being funded from reserves, together with a loan facility from the custodian trustee. Potential risks have been considered and taken into account in planning for the ftjture. Trustees serve for a lemi of not more than three years {and may be re-elecledl and are given training on appointment. All lay trustees attanded a Baptist update course in March 2025. Objectives & Activities The aims of the charity are summed up in the church's mission slalement." to praclise and promote the worship of God, lo be a loving Christian community and to spread the Christian gospel in the locality and, through our support of others, the wder worfd. Al our activities follow from these three aims. Achievements & Performance During the year the church recewed regular income sufficient to maintain its ministy and activities in the community, and to fuffil our responsibilities for the upkeep of our premises. We have continued to reach out to our local community through Friendship space. held twice monthly, providing activities such as fitness sessions. craft, music and digital support. In October we hosted a coffee moming in aid of Macmillan Cancer Relief,. this event was well attended and supported within the community. We have also welcomed several childrens. birthday parties, a weekly study group and a conference, and a Council ward meeting. Some of our members look part in an ecumenical service for Wortd Day of Prayer. In our church we have welcomed many of diverse backgounds lo our Sunday servi¢es and midweek online gatherings for study and prayer_ Our recent focus has been on deepening connections of faith and wttness thin and beyond our building. We have provided activities for children on Sundays and Monday evenings, which we hope to continue to grow, and Farth Hub, for older teenagers and young adults. provides space for study and social interaction. Growing Patch, the nursery that uses one of our haSls, ha5 been able to maintain its worf( throughout the year. We contributed lo a variety of outside causes (listed in note 7 to the financial statements). Plans for Future In the future the church plans lo continue. under God's guidance, to seek lo further its aims, especially the spiritual and numerical growth of our Christian community. We are hoping lo continue to build on what we have begun in our reftjrfoished building since 2022, with charity, communty and social events. We will continue to welcome and support our local eommunity, and are exploring new ways of fulfilling our mission objective. We are progressing plans lo complete the refurbishment of the interior of our buildings and its extemal acces5 over the next tso years_ A loan facilty has been agreed with our custodian trustee, London Baptist Propety Board, which wll be drawn on as needed along with our own resources. Page 2
Brownhill Road Baptist Church Re ort of the Trustses continued statement of Trustees. Responsibilities for the year ended 31 December 2025 Charity law requires the Trustees to prepare in respect of each accounting period of the charity a slalement of accounts complying with such requirements as to its form and content as may be prescribed by regulations made by the Secretary of State. In piepaTing those financial statements, the trustees are required to= select suitable accounting policies and then apply them consistently-, observe the methods and principles in Ihe Charity SORP., make judgements and estimates that are reasonable and prudent- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply wtth Ihe Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deteclion of fraud and other irregularities. On Behalf of the Managing Trustees- Andrew Grimwade Trustee Dated.. May 14, 2026 Page 3
Brownhlll Road Baptist Chur¢h Inde endent Examiners Re ort to the Trustees of Brownhill Road Ba tist Church I report to the trustees on my examination of the accounts of Brownhill Road Baptist Church (the Charity} for the year ended 31 December 2025. which are set out on pages five to nine. Responsibilities and basis of report As the charty 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 Charitys accounts carried out under sectton 145 of the 2011 Act and in carrwng out my examination I have followed all the applicable Directions given bythe Charity Commission under section 145 (5) (b} of the 2011 Act. Independent examinerf$ statsment 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 malerial respect" accounting records were not kept in respect of the Charity as required by section 130 of the Act,. or the accounts do not accord with those records-, or the accounts do not comply with the applicable requirements concerning the form and contsnl 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 connect(on 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. AJ Bennewith FCA. FCPA, FFA. FFTA, FIPA, DChA, FRSA 3 Wey Court Mary Road Guildford Surrey GU14QU Date." £1 rl Page 4
Brownhill Road Baptist Chur¢h Recei forthe tsandPa ments Account earended 31 December 2025 Total Funds 2025 Total Funds 2024 Unrestricted Funds Designate Funds ReStrid Funds Note5 Recèipts Voluntary resour.. Gift Aid [pts Small donations other donations and sundry reIpts Grants from statutory bodies Legacies T8x refunds Giwng specrfied for other causes 57,718 7.073 1,1S5 163 6,111 63.990 7,533 1,295 55.513 8.810 5.480 500 287 17,056 9.756 100 15.842 41 1.334 9.587 17,217 9,587 81.786 244 17.592 99.622 97,402 A¢bvities for geETerating fvnds.. LinCeS1d0n3IIonS for use of church premises Rents from letting church propety 17,647 17.647 25.652 43.299 15,520 23,408 38,928 25.652 25.652 17.647 Investment inrxime.. Deposit intep$t 3.059 3.059 2.991 Total receipts 102.492 25.896 17.592 145,980 139.321 Payments Don8tions for other causes Other grants and events Ministry Upkeep of church premise5 and contents Maintenance of church properties Gener81 church expansas 1,514 1,574 45,058 29.323 5.687 7,201 1,974 45.058 37.010 3.765 5.445 11.422 2.g81 44.116 37,642 8,919 6,273 400 5.657 3.765 2,030 5.445 Total payments 82.914 9.822 7.717 100.453 109.353 Net re¢¢iptsllpaymentsl 19,578 18.074 9.875 45,527 29,968 Transfers betsveen funds 120,0001 20,000 Balances broughtforward 51.118 53,336 14,223 118.6TT 88.709 Balan¢es ¢arried fo]war(I £ 50,696 8g.410 £24.098 £ 164,204 118.6TT Page 6
Brownhill Road Baptist Church Statement of Assets and Liabilities as at 31 December 2025 Unrestrieted Funds Restricted Funds Total 31-Dec-25 Total 31-De¢-24 Ireftirmattedl Monetary assets: London Baptist Propety Board deposits CAF Bank accounts Lalpay account 60.581 79.219 306 60,581 103,317 306 58,688 48,842 269 24,098 Total monetary assets 140,106 24,098 164,204 107,799 Funds: Unrestricted funds Designated funds Restricted funds 50,696 89.410 24,098 51,118 53,336 14,223 £164,204 £118,677 Other assets Tax reclaim due from HMRC 17,057 Liabilities Specified donations to be paid away Held for Thursday Afternoon Fellowship Licence fee deposit Payroll taxes due 3,900 4,445 293 1,200 1,441 Approved by the Managing Trustees on 14 May 2026 and signed on their behalf by.. Andrew Grimwade Treasurer Page 6
Brownhill Road Baptist Church Notes fonnin for the rt of the Financial Stateménts ear ended 31 December 2025 Accounttn olicies Accounting Convention The ffnancial statements of the charity have been prepared in accordance WFth the Charities Act 2011. The accounts have been prepared undèr the historical cost convention using the Receipts and Payments basis applicable to small charities. Income and expenditure recognition Voluntary income is received in (3sh by way of donations and is included when received. Reclaimed Tax is included On the claim ha5 been submitted to HM Revenue & Customs. Items of expenditure are included when paid. Fund$ Rostricted funds: represent al income from trusts which may be expended only on those restricted objects provided in the temis of the trust or bequest, and bl donations reiVed or requested for a specific purpose. The funds may only be spent on the specific purpose for which they were given. and balances unspent each year must be carried forward. Unrestrictsd funds- are general fvnds which can be used for the ordinary purposes of the church. Designated funds: are sums set aside out of general funds for SpIfiC designated purposes. They can be transferred back to unrestricted funds at any time. Fixed assets The church building and Dther Injsl properties are vested in the London Baptist Propety Board, and form no part of the assets of the church charity. Moveable church contents have value only in the context of church lrfe and are not valued. Expenditure incurred on the church PTemises, the manse and their Contents is written off when incurred. Value Added Tax The charity is not r1$tered for VAT and all costs are inctusive of VAT. Page 7
Bfownhill Road Baptist Church Funds BalaThce brought fvrward Receipts Payments Trdn5fer5 Balan eamed fotward Unrestricted fut7ds General a¢¢ount Legacy account Total DesigE)ated funds Benevolent F8bric 33.148 17.972 51,118 102,492 78,543 4,371 82.914 120.0001 37.095 13.601 50,696 102.492 20.000 1,208 52.128 53.336 244 25.652 25,896 400 9,422 9,822 1.052 88.358 89.410 20.Q)00 20.DOO Total Restri¢t•d funds uilding upgrade Garden project Giving specthed for othercauses Students childn5 6.979 3.755 7,405 600 9.587 720 80 5.687 13.664 4.275 3.900 271 1.988 24.098 271 3.218 14.f3 1.230 7.717 Total 17,592 Totsl funds £ 118.677 £145.980 £ 100.453 164,204 Designated fun¢ts". the Benevolent fund presents money avaTlablo forthe neads of TndwiduaLs 8t the ministerfs discretion. The Fabric fund represents money set8Skle for maintenanc£ of the church buildings and other propertie5. Restricted funds- the Building upgrade fund holds sp8crfic donatK)ns for planned woth to improve the church buildings. which ComMend in 2020 and contsnues. Certain specific costs have been covered from legacies. and a transfer frorn Fabric fund has elirnin8ted any outstanding deficit 8t a reporting date. The Garden project has developed the church frontage as a community garden, part fvnded by lor21 community ftJnd$. It wll be used to renew the garden after bu11ng works are cornpte. The Students fund represents grfis to help ouryoung people with their Studies. The Childrens work fund psents funds formerly held on beha of ehiklrens, clubs and now being used for geneml chiren'S work. 8uildin b the cha As stated in note 1, s81 ownership of the churth buildings and other propertw rests with the London Baptist Propety Board knmTted as cust18n twstee. The charity is responsible for insurdnce and m8intenance, and the properties are insured Mth Congregation31 & General Insur8no plc. The church buildings and contents are insured for £9.212.000. The iwo houses at 65 Callantler Road SE8 and 44 Broadfield Road SE6. whi¢h are Trspectivety used 85 a manse and tenanted as trust property. are insured for£430,000 and £482,000. nses and Temuneratton No expense payments were made to trustees fortheir sewvice5 during the year. norwa5 8Try remuneration paid to any of the trustee5. A stipend was paid lo Revd Amend Qehaja in respect of his role as a Baptist rninu8ter. Fwe trustees or their re18ted parties were reimbursed for amounts paid on behaW of the Church. Relatsd rties The charity is controlw by the trustees. Page 8
Brownhill Road Baptist Church Pensro The Churrh i8 an employer partiopating in a pension stherne kn¢)wn as the Baptist PerEion Scherne flhe Scheme'l. The Scheme a separdte legal entrtywhi¢h 15 admink%teied bythe Pension Trustee IBapJ5t Pension Trust mited). The Minisler 18 a member of the Scheme. Since January 2012. pension prO$10n has been made through the Defined Contribubon IDCI Plan wlhin Ihe Scheme. In general. members pay 8% oftheir Pen5i0nable Intome and employers pay 6% of members. Pensionable Income into in(Sividu81 pension accounts, which are operated and rnanaged on behalf of the Pension Trustee by Legal and GÈneral Lrfe Assurance SociÈty Litnited. In addon, the employer pays a futher4% of PensionabEe Income to cover De8th in Service Benefft5. adminisiration costs, and an assocraied insur8n¢e policywhich provbaes income proteGtion for Scheme m&rnbers in the èvenl that they are Unab to work due to long-tem) incapaaty. ThFS piry has been insured bythe Baptist Union of Great Britain wth Aviva. The charge induded in ministry costs forthe period preSentS ts ernployer ¢ontributions payable,. the totsl pension cost forthe Church in 2025 was £4.27212024."£4.1251. oTratron$ fr>r other causes rai88d and donated Totèl 2025 Total 2024 Speufied From fvnds BMS Worfd Mi551 Home Mission Spurgeon's Collegeltninisty students Tearfund Burma Comp8ssion Kosova support Lemshatn Foodbank Christian8 agÈin5t Povety Refvge ILeMshatnl Evangelical Wliance St Chrf$tophef5 Hospice 2,860 540 874 3,400 3,238 309 792 1.247 273 1.174 273 195 100 3.685 3,351 450 864 1.152 236 1,142 309 792 1.247 273 1,174 273 195 207 100 235 100 9,587 £ 1.514 11.422 At Ihe year end £3.900 of the spe¢ified donations Rsed for oth8rcauses had not yel been donated to the cause. The remaining amounts were don8ted in 2026. Genèral CIEUh ex 2025 2024 Teathing rnatertals and training Printing, posiage stationery Telephone and iniemet Worship resources & mu5 Pvblicty and website Equipment- donation station. PA system Banking. accountsncy and Independent examination fee Subscriptions Events and refreshments 218 1.608 524 581 531 1.122 291 480 372 1.749 498 319 1.439 1.083 286 463 5.445 6.273 Pay2 9