Company registration number. CE018863 Charity registration number.. 1185350 Cranleigh Baptist Church Annual Report and Financial Statements for the year ended 31 March 2024 MSH Accountancy Limited 3 Bank Buildings 149 High Street Cranleigh Surrey GU6 8BB
Cranleigh Baptsstchuh Contents For tho year ended 31 Pjlarch 2024 Page Reference and administrative details Twslees, report 2105 Independent examiner's report Statement ol financsal aCtNitS Balan¢e sheet Notes lo the financial slalemenls 91014
Cranloigh Baptist Church Reference and administrative Infomiatlon Forthe year ended 31 March 2024 Charlty registration number 1185350 Company registratlon numbor CE018863 Reglstered offl¢¢ Cranlelgh Bapttsl Church 262 High Street Cranleigh Surrey GU6 8RT Truste¢$ Rev David Burt Mf Keith Field Mr Pèter Pilgrem Mr Rieth8rd Borgonon Independent examit)èr MSH Accountancy Limited 3 Bank Buildings 149 Huh Street Cranleigh Suffey GU6 88B
Cranlelgh Baplist Church Trustees, report Forthe year endod 31 March 2024 The trustees, who are directors lor the purposes of company law, presents the annual report together with the financial statements of the Cranleoh Baptist Church {Ihe church.) for the year ended 31 March 2024. Objectives and activities The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 201110 have due regard to the public benefit guidance published by the Charities Commission for England and Vvales. a. Ob'ectives The purF¥)ses of the church are.. The advancement of the Christian faith in accordance with the basis of faith primarily, bul not exclusively, With Cranle*gh Surrey and the surrounding neighbourhood., and Such other charitable purposes as shall, in the opinion of the charity trustees, put into practice the Christian faith in accordance with the basis of faith, including bul not limited to., the prevention and relief of need, hardship and sickness., the advancement of edu¢ation', and the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship or social CITcumslances with the object of improving their conditions of life provided that the advancement of such purposes must be undertaken in a manner consistent with the docliinal distinctives and ethical statements as may be adopted and amended by the church from time to lime in accordance with the provisions of the church handbook. b. Activities undertaken to ve ob'ectives The church has Continued to prowde a range of a¢tivities'. The very well attended Sunday morning service has continued and church membership strongly expanded post Covid_ We are clearly attracting more people as the number of houses wthin Cranleigh continues to grow. O¢¢asional Sunday evening services have been reintroduced or replaced by specific toptc meetings. Mid-week meetings continue and include but are not limited to.. Home Group bible studies.. Senior Link (the regular meeting for the elderly).. Children'5 and Young people's weekly group meetings.. and Special events including guest speakers. Running Christianity Explored courses. We continue to place our key events on YouTube, with one key speaker event (Professor John Lennox from Oxlord University) attracting over 160,000 views and climbing. The church premises have continued lo be used for hosting a food bank in association with other local churches as well other eommunity-based ath"vities. In addition, the church ha$ become a major focal point for assisting Ukrainhqn refvgee contacts
Cranleigh Baptist Church Trustees, report For the year ended 31 March 2024 of the church. We have established a clothing, bedding and toy provisions room as well as networking lo support with housing, education and furniture needs. During the year we have been able to use resources to continue to support missionaries who are situated abroad and in the UK. Our annual budgel includes the provision of funds to give financial assistance to th(Ise experiencing financial hardship within the church. The church currently employees four members of pastoral and administrator staff. However. the church is very dependent on over 100 church members who regularly or occasionally volunteer their help in areas such as Children and Youth work, Senior Link. seNing those inside and outside the church membership, the Music team. the Tech team. pastoral work, preparing for and hosting midweek meetings, building maintenance and many other areas. The time they sacrifice cannot be underestimated and without which the objectives and activilEs listed above would in no way be possib. Struclure, governan¢e and management Constitution The church 1$ a Charitable Incorporated Organisalion and is govemed by Ihe Constitution adopted by the members of the church on 4 December 2018. The day-to-day running of the church is overseen by the OveisKJht Team. who a the charity's trustees. ointment and trainin of In accordance with the ohurch's Constitution. Trustees are elected every three years and given sufficient training on appointment. intmenl of la The Oversight Team in constjltation with the church members, are resFX)nsible for identifying and appointing staff members including the chur¢h pastors. isk assessment The Trustees undertake regular fisk assessment reviewg covering health and safety, propety, strategi¢, legal, financial. Insuran and emp5oymenl policies. The Trustees believe that there are satisfactory systems and controls in place to identify and mrtigale any material exposure. Regular fire, heakh and safety checks are undertaken, and full third-party insurance is in pla to cover church activities and property. Risk assessment is routinely undertaken for all proposed actiwties as part of the planning process lo ensure compliance wth exlernal and intemal guidelines and objectives. We have an ongoing commitrnent to safeguarding vulnerable adults and children. A fomal Safeguarding policy has been adopted. Staff and volunteers are DBS ched(ed in accordance th that policy which is regulafly reviewed and updated in line with current recommendations. We also provide both internal and exiernal training in this area for both staff and volunteers.
Cranleigh Baptl8t Church Trustees, report For the year ended 31 March 2024 Regular external first aid training is provided to ensure qualifications of staff members and volunteers are maintained. The majority of the church's income continues to be recelved through the generosily of Ihose donating either monthly standing orders or one-off gifts. e. Other matters The Oversight Team delegate the oversight of some church ministries to other chuT¢h members. The OversightTeam wll bring to the church members, at one ofthe church business meetings arranged each year. any issues upon which Iheii consensus is required. Flnanclal review a. Goin After making appropriate enquires. the Trustees have reasonable expectation that the church has adequate reseTves lo continue in operational existence for the foreseeable future. For this reason, the going canM basis is adopted in preparing the financial statements. Further delails regarding the adoption of the going concern basis can be found in the accounting policie5. b. Reserves oli¢ Reserves are maintained to meet any unexpected expenditures or income shortfall brought about by external circumstances. A discretionary fund of £10,000 is set aside and maintained as a designated unrestricted fund to suppjrt those in particular financial distress. The remainder of the church's unrestricted funds are general in nature and are spent or applied at the discrelion of the trustees or staff members to further any of the chaTiiy's purp05e5. c. Statement of truste s, res onsibilities The trustees are responsible for preparing the tnjslees. report and the financial slalements in accordance with the United Kingdom AG¢ounting Standards (United Kingdom Generally Accepted Accounting Practicel and applicable laws and regulations. Company law requires the trustees to prepare financial statements for each ftnancial year. Under company law the trustees must not approve the financial slatemenls unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure. for that period. In preparing these financial statements, the trustees are required to.. Select suitable a¢counling policies and apply them consistently. Observe the methods and principles in Ihe Charities SORP., Make judgements and estimates that are reasonable and pwdent.. state whether applicable UK Accounting Standards have been followe¢J, gubjecl lo any material departures disclosed and explained in the financial statements., and Prepare the financial statements on the going conrn basis unless il is inappropriate to presume that the charitable company will conkn'nue in business. The trustees are responsible for keeping adequate a¢counting records that are sufficient to
Cranleigh Baptist Chur¢h Trustees. report For the year ended 31 March 2024 sh¢)w and explain the charilable company's transactions and disclose wf(h reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also reswnsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fiaud and other irregularities. The annual re ort was approved by the trustees and signed on its behalf by.. Keith Field Trustee Date".
Cranleigh Baptist Church Independent exarniner's report to the trustees of Cranleigh Baptist Church {"the Company") For the year ended 31 March 2024 I report lo the charity Iruslees on examination of the accounts of the Company for the year ended 31 March 2024. Responsibilities and basis of report As the charity'5 trustees of the Company (and also the dire(Xots for the purposes of company law} you are responsible for the preparation of Ihe accounts in aco)rdance with the requirements of the Companies Act 2006 {Yhe Act 20?. Having satisfied myself that the accounts of Cranlesgh Baptist ChLtrch are not required to be audited undef Part 16 of the 2006 Act and are eligible for independent examinats"on. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (Ihe 2011 Act'>. In carrying out my examination I have followed the Directors given by the Charity Commission under secb.on 14515}Ibl of the 2011 Ad. Independent examinevs ststerneni Since Ihe Company's gross income exceeded £250,000 your examiner must be a member of a bcxjy listed in section 145 of the 2011 Act. I confirm that l am qLtalified to undertake the examination because l am a member of ICAEW. which is one of the listed bodies. I have completed my examination. I confifm that no matters have come to my attention in connection with the exarrrinalion giving me cause to believe.. 1. Accounting records were not kept in respect of Cranlei9h Baptist Church as required by section 386 of the 2006 Act,. or 2. The accounts do not accord Yth those records,. OT 3. The accounts do not comply wsth the accounting requirements of sectson 396 of the 2006 Act other than 8ny requirement that the accounts give a Irue and fair view, which is not a matter considefed as part of an independent examination.. or 4. The acctsunts have not beers prepared in accordance with the methods and principles of the StateTnent of Recommended Pracltce for accounting and reporting by charities 18pplicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have Come across no other matters in connection wrth the examination to which attention should be drawn in this report in order to enable a proper understanding of the account$ to be reached. Matthew Home ICAEW 3 Bank Buildings, 149 High Street Cranleigh Surrey GU6 8BB Dale.. 23 September 2024
Cranlèlgh Baptist Church Statement of Financlal Activities For the yearended 31 March 2024 Totsl funds 2024 Total funds 2023 Unrestrictèd funds In¢ome from.. Donations and legarAes Property income Other income 344.102 47.500 344.102 47.500 8.571 400.173 285,929 57.101 1.638 344.666 Totsl income 400 173 Expenditure on: Charitable activities Total expenditure 318.7SS 318.755 318755 318755 232,305 232,305 Nètmovementin fund$ 81 112361 Funds brought forward 1.212.976 1212.976 1,100615 Fund$ ¢arried fopmard 394 1294 394 1212976 The 8¢¢ompanying notes forffl part of these finanryal slalements. All amounts derlve from continuing activitées. All gains and bsses recognised in the year are tn¢luded in the Statement of ALlivities.
Cranlgigkn Baptist Church {registratlon number CE018863} Balance sheet At 31 March 2024 20Z4 2023 Fixed assets Tangible assets 1,020,059 1.020,059 Current assets Debtors Cash al bank and in hand 49.949 247.147 297.096 51,798 176.587 228,325 Creditors- amounts falling due wrthin one year 10 29,135 Net current ass•ts 274 335 199,250 Total a$$ets less current liabllttles 1294,394 1219.309 Credltofs: amounts falllng due after morn than one yèar 11 16,3351 NET ASSETS 394 1212976 Funds of the ¢harfty Unrestricted funds Revaluatton reserve 12 13 1,049.251 245 143 967,833 245 143 Totsl funds 1.294.394 1,212,976 The accompanying notes form part of these finanaal 51alements. For the financial year ending 31 March 2024 the charity wa5 entitled to exemption from audit undèr section 477 of the Companies Act 2006 relating to small companies. Directors. re$ponsibililies-. The members have not required the chartty to oblain an audit of its accouftts for the ye8f in questh.tsn in accordance with sedion 476.. and The directors acknowledge their responsibilrtie5 for comptying with the requirements of the Act with respect to accounting records and preparation of accounts. atements were approved by Ihe trustees and signed on theif behalf by: The Keith Field Tr¢Jstee Date..
Cranleigh Bapti$l Church Notes to the financial sLitements For the year ended 31 March 2024 Genernl Infomation Cranleigh Baptist Church 1.the thurch'l is a Charitable Incorporated Organisalion, inc4Jrporatèd in England. Accountlng policies 2.1 Basis of prèparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practi (applicable to chartties preparing their a¢counls in accord8nce with Ihè Finanal Reporting Standar(f applicable in the UK and Republic of Ireland IFRS 10211 (issued in October 20191 I'charrties SORP IFRS 10211. the Financial Reporting Standard applicable Trn the UK and Republic of Ireland. the Companies Act 2008 and the Chariles Act2011. The financial statements ha been prepared to give a'lrue and fairf view and have departed from the Charrties (Accounts and Reports) Regulalions 2008 only to the extent required to provide a 'Irue and fair, view. This departure has involved following the Charities SORP IFRS 1021 published on 16 July 2014 rather than the Accounting and Reporting by Charities." Stslement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The chuTch meets the definition of a public benefit enlty under FRS 102. A55els and liabilrties are init1811y recognised al histortcal cost or Iransaclson value unless otherwise stated in the relevant accounting policy notes. As part of Ihe ¢onclu5ions reached by the SORP-making body following the publit*ion of Bulletin 1 on 2 February 2016. the charity has opted not lo produce a cash flow st8lemenl as Ihe income threshold for mandatory disdosure has not been met in ether the current or previous period. 2.2 Golng concern The Trustees are confntIhal the church will have sufficnI funds to conlinueto meet its liability.es as they fall due for al leasl 12 months from Ihe date of approval of the financial sklemenls an therefore have prepared the fin8ncial slatemenls on a going concern basis. 2.3 Income Income from donation5 and legacles All income received from donatsons a recognised when re¢erve(J. Income tax recoverable on Grfi Aid donatiolls is recognised when income is receivable. Receipt of a legacy is recognised whèn il is probable Ihat il will be ieceived and the fair Wdlue of the amount receNable, which will generally be the expected cash amount to be dislribuled to the charity. can be reliabty measured. Propèrty income Rental income is recogni5ed on a slrai9ht-line basis over the lease term. whe rental income is received in respect of future periods.11 is recogr¥ised as deferred in¢ome. Other income Other income is aoUnted for on a reipts basis. 2.4 Expendlture Expenditure on charitable activities is inojrred on directly undertaking the activities which fvrther the charity's objeclives. as well as any associated support ¢osls. All expenditLtre is accounted for on an accruals basis.
Cranleigh Bapti8t Church Notes to the financial statements For the year ended 31 March 2024 2.6 Tangible fixed assets Land and building costs are capilali5ed and held at cost whgn future economlc benefts are prob8ble. and the cost can be measured reli?bly. The chuich'5 policy is not to C8Pttslise furniture and equipment costs. 2.6 D8btors Trade and other debtors are recognised when an obligation arises and al the settlement amount. nel of any trade tjiscounts. Pfepayments are recognised at the arnounl prepaid net of any trade discounts. 2.7 Cash at bank and In hand Cash 81 bank and in hand comprises cash and short-term highly liquid investments with a short maturity date in older to meet the short-lerm cash commitments a5 they fall due. 2.8 ¢dItOr¥ Tra(Je and olher creditors are re¢oynised when an obgatIOn aTises and at the settlement amount, net of ant trade discokjnts. 2.9 Borrowings Interest-bearing borrowingg are initially atfair Wdlue, nèt oftransaction costs. The interest- bearing borrowing5 aTe subsequently carried al amortised cost, with the difference betW68n the proceeds, net of transaction costs, and the amount due tsn redemption being recognised 8s a charge to the Statement of Financial Activities over thè period of Ihè relevant btsrrowing. Inte51 expense is recognised on the basis of the effective interest method and is induded in within property Costs in Note 6. Borrowings are classified as current liabilities unless the chaTily has an unconditional rtght to defer settkmenl of the liabil(Éy for al least e1ve months after the repor1ing date. 2.10 Fund accounting Geneial funds are unrestricled funds which are available for use at the discretion of the Trustees in furtherance of the objectives of the church and which have not been designated for other purtx>$es_ Designated fund5 ¢omprise unrestn&ed funds that have been sel aside by the Truste&s for particular PUTposes. Income from donallons and lega¢l8s Unre$trl¢ted funds 2024 Total fvnds 2024 Unrestricted funds 2023 Totsl funds 2023 Donations 344,102 285.929 285,929 10-
Cranleigh Baptlst Church Notes to the financial statements For the year ended 31 March 2024 Property In¢ome Unrestricted funds 2024 Total fvnds 2024 Unreslricled funds 2023 Total funtts 2023 Rental income 47.500 47.500 Other income Unrestricted funds 2024 Total funds 2024 Unrestricted funds 2023 Total funds 2D23 Other income 1,636 1,636 Analysis of expenditure on charltsble activltles Unrestrictèd funds 2024 Total funds 2024 Unrestricled funds 2023 Total funds 2023 Staff c08ts Missionary and other giving Property costs Administrative expenses Legal, professltinal and bank fees 157,SS8 52,362 76.259 26,040 157.958 52,362 76,259 26,040 6,136 318 7SS 98.494 69.402 36.790 22,040 5,579 98,494 69,402 36.790 22,040 5,579 232.305 318755 Tangible fixed a$$ets Land and bullding$ Cost At 1 April 2023 and at 31 March 2D24 1020,059 Depreciation At 1 Apfll 2023 and at 31 March 2024 Nèt book valuo At 31 Mar¢h 2024 At 31 March 2023 1,020,059 1.020.OS9 11
Cranleigh Baptist Church Notes to the financial statements For the yeaT gndgd 31 March 2024 Dgbtors 2024 2023 Prepayments and accrued income Other debtors 44,430 5,519 49,949 48,712 3.086 51.798 Credltors: amounts falling due within one year 2024 2023 Bank loan A¢¢ruals Deferred rental income Other creditors 15.168 1,368 4.125 2,100 21,642 1,368 4,125 29,135 10. Creditors.. amounts falling dug after one year 2024 2023 Bank loans 6,335 11. stst•mgnt of unrestricted fund$- ¢urrnnt year At 1 April 2023 Income Expenses Trnnsfers inlloutl At31 March 2024 Deslgnated funds Discretionary hardship fund Building development fund 10.000 {4.600} 4.600 13,000 10,000 13,000 General funds 957 833 400 173 31 155 17,600 102fj 251 Total unrestricted funds 967 833 400.173 3141S5 1,049,251 12-
Cranlgigh 8apt18t Church Notes to the flnanclal statements Forthe year ended 31 March 2024 statement of unrostrl¢t¢d funds- prlor year At 1 April 2022 Income Expenses A131 Mar¢h 2023 Degignat•d fund$ Discretionary hardship fund Evangelism fund 10.000 1,145 11,145 10,000 1,145 1.145 10.000 General funds 844.327 344,666 222,305 957.833 Total unrestrictgd fund$ 85S,472 232.305 967,833 12. Revaluation reserve fund 2024 2023 Rèvaluation reserve fund- unreslTiCted 245,143 245.143 13. Employèes The charity 8mpk>yed an average of three full-lime staff and one part-time staff during the year. One employee received emoluments including accornmodation support and expenses which exceeded £60,0 during the current and pr8Vtous year. 14. Relatod paty trnn$a¢tlon$ There weie no related party transactions ir¢ the ojrrent OT previous peTiod. None of the trustees received any r8muneralion. or claimed any expenses, in their capacity as trustees. 15. Independent examlnèr's fee 2024 2023 Independent examinèrs f88 1,368 1,366 13-