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2025-12-31-accounts

Godmanchester Baptist Church

Report and Accounts Year ended 31 December 2025

Godmanchester Baptist Church

CHARITY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees

Rev Daniel M. Beckett Carolyn J. Keats Clifford W. Broadhurst Joseph D. George Joanna M. Hitchins Andrew P Shefford Susan Houghton Susan Monk (appointed 30 June 2025) Varjil Sunil Raj Tatiparti

John M Collinson (Resigned 30 June 2025)

Key Staff

Rev Daniel Beckett (Senior Pastor) Carolyn Keats (Associate Pastor)

Governing Document

Constitution dated 25 February 2020, amended 17 July 2021

Merged with Godmanchester Baptist Church Trust (charity number 1089263) on 1 January 2021

Charity Registration Number

1188171

Principal Address and Godmanchester Baptist Church Registered Office East Chadley Lane Godmanchester Huntingdon PE29 2BJ

Independent Examiner

Lisa Darby FCA Stewardship 1 Lamb's Passage London EC1Y 8AB

Bankers CAF Bank
Kingdom Bank
Charity Bank
Cooperative Bank
Contents Page
Charity Information 1
Trustees' Annual Report 2-5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Cash Flow Statement 9-10
Notes to the Accounts 11-22
Detailed Statement of Financial Activities with Comparatives 23

Page 1

Godmanchester Baptist Church

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees have pleasure in submitting the Report and Accounts for the year.

Objects of the Charity

Godmanchester Baptist Church is a Charitable Incorporated Organisation governed by its Constitution. The charity’s objects are:

a) To advance the Christian faith according to the principles of the Baptist denomination. b) To advance education and undertake other charitable purposes in the United Kingdom and overseas.

The trustees understand the Church to be a community of people whose lives have been changed by Jesus Christ, seeking to worship God, support one another, and serve the wider community. In planning and carrying out its activities, the trustees have had due regard to the Charity Commission’s guidance on public benefit.

The Church provides public benefit through the provision of public worship, pastoral care, teaching, youth and children’s work, community support initiatives, and charitable outreach both locally and internationally. Activities are delivered from two sites: East Chadley Lane, Godmanchester (ECL) and The Beacon Centre, Little Stukeley (TBC). Membership at 31 December 2025 was 140.

Main Activities and Achievements

To further the above objects and vision, the charity's main activities and achievements were as follows:

Public Worship and Spiritual Development

The Church provides regular Sunday worship services open to all members of the public, with an average attendance of approximately 120 adults and 30 children and young people. Services are also broadcast online, enabling wider public access including those unable to attend in person.

Additional congregations, including Songs of Praise, Families Venture, Young Adults and a congregation meeting at The Beacon Centre, continued to develop and broaden engagement across age groups and backgrounds. A whole-church event, “The Mix,” brought together members and visitors for worship, teaching and community engagement.

The Church supported spiritual growth through structured teaching and discipleship programmes, including Bible studies, retreats, book groups and teaching courses delivered through the Toolbox programme. Pastoral care was provided through the Care and Connect system, offering support, encouragement and practical assistance to members and others in need.

Children and Young People

The Church provides a range of activities benefiting children, young people and families within the local community. Friday Night Project offered structured and recreational activities during term time for between 40 and 60 local young people each week, providing a safe and supportive environment.

Littlefoot toddler group met weekly at ECL, supporting approximately 20 families through play and social interaction. A Stay and Play toddler group at The Beacon Centre supported approximately eight young families, particularly in developing residential areas such as Alconbury Weald.

Children attending Sunday services at ECL and TBC participated in age-appropriate teaching and activities. Additional children’s activity days were delivered during the year. The Lead Pastor contributed to local primary and secondary schools through assemblies, mentoring and participation in Religious, Personal, Social and Emotional education lessons, supporting pupils’ moral and spiritual development.

Page 2

Godmanchester Baptist Church

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Community Engagement and Social Support

The Church provides significant community support through a range of activities designed to reduce isolation and provide practical assistance. Tuesday Treat offered weekly social engagement and fellowship opportunities for approximately 50 attendees, including occasional worship services. A programme of summer events for older adults provided educational talks, meals and social activities.

The Thursday Drop-In continued to provide a welcoming space for community members to access companionship, refreshments and activities, supporting individuals experiencing loneliness or hardship. Inspire craft mornings and the Together programme provided additional inclusive social opportunities for community members.

Foodbank and Financial Inclusion

Godmanchester Foodbank, affiliated to the Trussell Trust, remained a major charitable activity and continued to operate in partnership with the Trussell Trust. During the year, 36,898kg of food was distributed, supporting 3,481 adults and children, primarily within Huntingdon and Godmanchester. The Foodbank worked with approximately 100 referral agencies, including 12 local schools.

Recognising increasing levels of financial hardship among clients, especially single men, the Church worked in partnership with Citizens Advice Rural Cambridgeshire and Huntingdon Area Money Advice (HAMA), providing access to trained advisers who delivered budgeting, debt and benefits advice. HAMA assisted clients in writing off approximately £1.15 million of debt during the year.

The Church was grateful to the Trussell Trust for their continued support in extending their grant, albeit at a lower rate, to enable us to continue to provide financing for Citizens Advice Rural Cambridgeshire for a further year. Also, to Cadent for their grant supporting the work of our Foodbank.

In 2025, the Church opened The Hive, a refurbished facility providing improved accommodation for foodbank operations and financial inclusion services. This enhanced the Church’s ability to support vulnerable individuals and families.

Partnership Working and Mission Support

The Church actively collaborates with local churches, community organisations and Baptist networks to maximise public benefit. Joint services, outreach events and shared community initiatives were delivered with other local churches.

The Church hosted Thrive Youth Work programmes, supporting approximately 80 young people weekly through after-school youth café provision. The Church also contributed to Baptist Union Home Mission and supported overseas charitable work, including outreach projects in India, a children’s home in the Philippines, mission work in Central Asia and humanitarian support in Romania.

Volunteers

The majority of the Church’s charitable activities are delivered by volunteers. The trustees recognise the vital contribution made by volunteers in supporting service delivery and sustaining the Church’s charitable impact. In planning the activities, the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Page 3

Godmanchester Baptist Church

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Structure, Governance and Management

The Church is governed by trustees who form the Leadership Team and are responsible for strategic direction, policy setting and oversight of operations. The Church operates within a covenant relationship with the Baptist Union of Great Britain and the Eastern Baptist Association. There is a Code of Conduct for Trustees and a Trustee's Declaration.Trustees are appointed by Church members, serve fixed terms and undertake appropriate induction and training in accordance with Charity Commission guidance.

The membership believes that the local church is best governed through prayerful discernment by church members meeting together in a spirit of fellowship.

Day-to-day delivery of activities is supported by paid staff including the Lead Pastor, Associate Pastor, Church Administrator, Foodbank Project Manager and cleaning staff. Pay is set for the Lead Pastor and the Associate Pastor using the recommended stipend reviewed annually by the Baptist Union. Cost of living increases for other staff members are based on the BU stipend increase or the applicable rate of inflation and agreed by the Leadership Team according to the most appropriate measure at the time of the review.

Financial delegations are governed by our Financial Rules.

Financial Review

Total income for the year decreased to £527,366, with expenditure of £500,108. As a result, the surplus for the year decreased by £81,027, to £27,258 and the charity's net assets increased by the same amount, to £1,470,912. Net current assets stood at £151,838.

The Church’s financial position was strengthened through increased reserves and continued support from congregational giving, grants and donations.

The most significant event to affect our financial position was a ‘Gift Day’ which raised £71,026 from the congregation of which £50,433 was spent on various capital projects such as an accessible toilet at TBC and installation of a heating & cooling system at ECL. The balance held over for further work in 2026.

Compared with 2024, Foodbank income reduced as there were no capital projects and the grant from the Trussell Trust was lower.

The Church’s primary income source continues to be voluntary giving from members and congregations, which funds staffing, building maintenance and charitable activities. Additional fundraising supported foodbank operations and advice services.

Key Risks and Uncertainties

Trustees regularly review operational, financial and reputational risks through a formal risk management process. Key risks include reliance on voluntary giving and grant funding. These risks are monitored through regular financial review and careful matching of grant-funded expenditure to grant terms. Energy costs have been fixed until January 2027, reducing financial uncertainty. Without further grant funding, Foodbank could be at risk towards the end of 2026, given that its reserves to support running costs would effectively be at zero.

The trustees are satisfied that adequate systems and controls are in place to manage risk and safeguard the charity’s assets.

Investment Policy and Reserves Policy

The Church’s main assets consist of property used to deliver charitable activities. Surplus funds are held in deposit accounts to manage risk and maintain liquidity.

The trustees maintain a reserves policy to hold accessible reserves equivalent to at least three months of General Fund expenditure or £60,000, whichever is greater. At the year end, unrestricted funds (excluding Fixed Assets) of £90,343 and unrestricted cash of £88,205 met this requirement. There were no funds in deficit at the end of 2025.

Page 4

Godmanchester Baptist Church

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Plans for Future Periods

The Church intends to continue providing public worship, community support, youth and children’s programmes and charitable outreach. Planned developments include expanding use of The Beacon Centre for retreats, training events and community support. No major capital projects are planned for 2026, with routine maintenance included within approved budgets. However, the balance of the gift day donations, not spent this year will be spent in 2026 on refurbishing the offices in ECL and adding batteries to our solar panel system.

Going Concern

The trustees are confident that Godmanchester Baptist Church remains a going concern and is well placed to continue delivering public benefit in accordance with its charitable objects

Responsibilities of Trustees under Charity Law

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material

departures disclosed and explained in the financial statements; and

  1. prepare the financial statements on a going concern basis unless it is inappropriate to presume

that the charity will continue in operation.

The trustees are responsible for keeping proper 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 and the Charity (Accounts and Reports) Regulations 2008. 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.

Approval

This report was approved by the trustees and signed on their behalf by:

Daniel Beckett

Daniel Beckett (May 14, 2026 08:46:36 GMT+1) _______ DANIEL BECKETT

Date: 11 May 2026

Page 5

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

Godmanchester Baptist Church

('the Charity')

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 December 2025 on pages 7 to 23 following, which have been prepared on the basis of the accounting policies set out on pages 11 to 13.

Responsibilities and basis of report

As the charity’s trustees of the Charitable Incorporated Organisation 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 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

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accounts in England and Wales, which is one of the listed bodies.

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

  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.

Lisa Darby

Lisa Darby (May 14, 2026 12:53:22 GMT+1)

Lisa Darby FCA Institute of Chartered Accounts in England and Wales Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: May 14, 2026

Page 6

Godmanchester Baptist Church

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations
3
Charitable activities
4
Other trading activities
5
Investments
6
Total income and endowments
EXPENDITURE ON:
Charitable activities
7
Total expenditure
Net income/(expenditure)
Transfers between funds
19
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
19		 Unrestricted
Funds
£
278,964
7,276
2,796
9,281
298,316
287,460
287,460
10,856
22,278
33,135
1,379,184
1,412,319		 Restricted
Funds
£
227,645
-
-
1,406
229,051
212,649
212,649
16,401
(22,278)
(5,877)
64,470
58,593		 Total
Funds
2025
£
506,609
7,276
2,796
10,687
527,366
500,108
500,108
27,258
-
27,258
1,443,654
1,470,912		 Total
Funds
2024
£
622,124
4,402
2,406
11,052
639,985
531,700
531,700
108,285
-
108,285
1,335,369
1,443,654

The statement of financial activities includes all gains and losses recognised in the year.

The notes on page 11-23 form part of these accounts.

Page 7

Godmanchester Baptist Church

BALANCE SHEET

AS AT 31 DECEMBER 2025

Note
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Stock
11
Debtors
12
Cash at bank and in hand
13
CREDITORS: Amounts falling
due within one year
14
Net current assets / (liabilities)
Total assets less current liabilities		 Unrestricted
Funds
£
1,321,074
1,321,074
-
14,938
88,205
103,142
(9,897)
93,245
1,414,319		 Restricted
Funds
£
-
-
19,832
1,635
75,822
97,290
(38,697)
58,593
58,593		 Total
Funds
2025
£
1,321,074
1,321,074
19,832
16,573
164,027
200,432
(48,594)
151,838
1,472,912		 Total
Funds
2024
£
1,314,406
1,314,406
12,318
25,736
184,034
222,088
(89,840)
132,248
1,446,654
CREDITORS: Amounts falling due
15
after more than one year		 (2,000) - (2,000) (3,000)
TOTAL NET ASSETS
FUND BALANCES
19
Unrestricted Funds
General funds
Designated funds
Restricted Funds		 1,412,319
90,343
1,321,976
1,412,319
-
1,412,319		 58,593
-
-
-
58,593
58,593		 1,470,912
90,343
1,321,976
1,412,319
58,593
1,470,912		 1,443,654
64,271
1,314,913
1,379,183
64,470
1,443,654

The financial statements were approved by the Board of Trustees and were signed on its behalf by: Cliff Broadhurst Cliff Broadhurst (May 13, 2026 12:36:03 GMT+1)

Clifford W Broadhurst

Date: 11 May 2026

Charity number: 1188171

The notes on page 11-23 form part of these accounts.

Page 8

Godmanchester Baptist Church

FOR THE YEAR ENDED 31 DECEMBER 2025

CASH FLOW STATEMENT

Note
Cash flows from operating activities:
Net cash provided by operating activities
a
Cash flows from investing activities:
Dividends, interest and rents
Purchase of property, plant and equipment
Net cash used in investing activities
Cash flows from financing activities:
Repayments of borrowing
Net cash used in financing activities
b
b
Cash and equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Change in cash and equivalents in the reporting period		 2025
£
28,915
10,687
(58,608)
(47,921)
(1,000)
(1,000)
(20,007)
184,034
164,027		 2024
£
143,995
11,052
(175,935)
(164,883)
(1,000)
(1,000)
(21,888)
205,921
184,034

Analysis of changes in net debt:

Cash
Loans:
Falling due within one year
Falling due after one year
Total net funds		 At start of
year
£
184,034
(1,000)
(3,000)
180,034		 Cash-flows
£
(20,007)
-
(1,000)
(21,007)		 At end of
year
£
164,027
(1,000)
(2,000)
161,027

Page 9

Godmanchester Baptist Church

FOR THE YEAR ENDED 31 DECEMBER 2025

Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities

Adjustments for:
Depreciation charge
Dividends, interest and rents
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities
Note b: Analysis of cash and cash equivalents
Cash at bank with immediate access
Notice deposits (with a term of three months or less)
Petty cash
Total cash and cash equivalents
Net income for the reporting period (as per the statement of financial activities)		 2025
£
27,258
51,940
(10,687)
(7,514)
9,163
(41,246)
28,915
2025
£
26,242
135,527
2,258
164,027		 2024
£
108,285
48,681
(11,052)
(1,282)
528
(1,164)
143,995
2024
£
35,732
147,134
1,168
184,034

Page 10

Godmanchester Baptist Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Statutory Information

The charity is a charitable incorporated organisation registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.

ii) Donated facilities, services and goods. Goods donated for distribution to beneficiaries are recognised as income when receivable at fair value (being an estimate of the amount it would cost to purchase those items).. Facilities, services and goods donated for the charity's own use are recognised as income when receivable at their value to the charity.

The charity relies on volunteers to carry out many of its activities, particularly its various ministry activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church retreats and other events and courses.

Income from other trading activities represents income receivable from activities undertaken to generate funds for the charity. It includes income from the sale of donated goods.

Investment income represents income generated by the charity's assets and includes income from letting the charity's properties and bank interest.

The charity has taken the view that it has only one charitable activity, namely the advancement of the Christian faith, and all income from donations, legacies and charitable activities is in respect of this one activity.

Page 11

Godmanchester Baptist Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2 Accounting Policies (continued)

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The Charities SORP requires charities with income over £500,000 to allocate costs to the various activities undertaken by the charity. The nature of the work of the church is considered to be so integrated that the core charitable activity costs are considered to be for the one activity. However some additional information is provided in notes 7(c)-(d) for illustrative purposes.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.

e) Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £500 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings and improvements Over 5-50 years Furniture Over 5 to 10 years Equipment Over 3 to 10 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Stocks

Stocks of donated items held for distribution to beneficiaries are measured at fair value; stocks of goods donated for the charity's own use are valued at an estimate of their value to the charity.

g) Leased assets

Leases which do not transfer substantially all the risks and rewards of ownership to the charity are classified as operating leases. Operating lease payments are recognised as an expense on a straight-line basis over the lease term (unless another systematic basis is more representative of use).

h) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

i) Taxation

The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

j) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

Page 12

Godmanchester Baptist Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2 Accounting Policies (continued)

k) Critical accounting estimates and areas of judgement

ln preparing financial statements certain judgements, estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The trustees consider the following to be significant:

i) The annual depreciation charge for property, plant and equipment is sensitive to changes in the estimates for useful economic life and residual value. These estimates are reassessed annually and, when necessary, adjusted to reflect current circumstances.

3 Donations

Donations of cash and similar
Donations in kind (note 3a)
Other grants receivable
Gift aid recoverable
a
Donations in kind comprise:
Goods donated for:
Distribution to beneficiaries
4
Income from charitable activities
Church Ministries
Other income
5
Income from other trading activities
Sale of items
6
Investment income
Property letting
Bank interest		 2025
£
264,239
84,043
111,595
46,732
506,609
2025
£
84,043
84,043
2025
£
6,667
609
7,276
2025
£
2,796
2,796
2025
£
7,632
3,054
10,687		 2024
£
208,370
83,674
288,402
41,679
622,124
2024
£
83,674
83,674
2024
£
4,070
332
4,402
2024
£
2,406
2,406
2024
£
6,933
4,120
11,052

Page 13

Godmanchester Baptist Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7 Charitable expenditure

a
Costs incurred directly on specific activities
Cost of goods sold
Salaries, travel and expenses ministers and foodbank
Gifts to speakers
Hospitality
Venue hire
Equipment hire
Literature
Events - other costs
Ministries - other costs
Subscriptions and professional fees
Miscellaneous charitable expenses
Foodbank, including stock purchased and donations in kind expensed
Grants payable (note 7e)
b
Costs incurred on support & administration
Governance costs
Professional fees
Administration salaries
Conferences and training
Printing, postage, telephone, internet and stationery
Equipment expensed
Utilities
Repairs, maintenance & cleaning
Depreciation of tangible fixed assets
Insurance
Total expenditure		 2025
£
2,356
128,754
347
5,591
520
4,148
919
328
4,318
3,107
780
95,021
246,189
115,451
361,640
4,682
4,682
34,227
606
13,144
2,917
12,009
14,220
51,940
4,722
138,468
500,108		 2024
£
2,003
124,849
-
5,757
1,094
2,414
986
13
7,117
2,749
1,822
110,945
259,748
140,715
400,463
5,692
5,692
32,931
2,207
11,721
2,090
12,423
11,008
48,681
4,483
131,236
531,700

The fee payable to the independent examiner for examining the accounts was £3,300 (2024: £2,760).

c Charitable expenditure split by activity -current year

itable expenditure split by activity - prior year
Ministries
Events
Foodbank (note 20)
Church
Ministries
Events
Foodbank (note 20)
Church		 Fundraising
costs
£
1,927
-
-
429
2,356
Fundraising
costs
£
1,945
-
-
58
2,003		 Gifts/Grants
£
412
-
82,990
32,050
115,451
Gifts/Grants
£
5,739
-
96,917
38,059
140,715		 Direct costs
£
8,595
894
122,418
111,926
243,833
Direct costs
£
11,978
448
135,619
109,699
257,745		 Support/
governance
costs
£
101
-
6,829
131,539
138,468
Support/
governance
costs
£
3,407
-
3,376
124,453
131,236		 Total costs by
activity 2025
£
11,034
894
212,237
275,943
500,108
Total costs by
activity 2024
£
23,070
448
235,913
272,269
531,700

d Charitable expenditure split by activity - prior year

Page 14

Godmanchester Baptist Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7 Charitable expenditure (continued) e Grants payable

Gifts/Grants for UK and overseas mission
Gifts/Grants for the relief of poverty and advancement of health or saving of lives
The comparatives for the previous year are as follows:
Gifts/Grants for UK and overseas mission
Gifts/Grants for the relief of poverty and advancement of health or saving of lives
The charity's principal grants to institutions comprised:
Anglo Indian Concern
Baptist Union of Great Britain Home Mission Fund
Baptist Missionary Society
Cornerstone Pregnancy Crisis Centre
Organisation working in Central Asia
Huntingdon Area Money Advice
Hope in Action
Rehoboth Children's Homes (Philippines)
Thrive (Youth work)
GENr8
Rural Cambs Citizens Advice Bureau Ltd.
St Neots Foodbank
People of The Way Church
Thalia
CROPS
Grants to institutions for less than £1,000 each		 Institutions
£
22,500
86,267
108,767
Institutions
£
28,839
98,865
127,704		 Individuals
£
5,400
1,285
6,685
Individuals
£
6,840
6,171
13,011
2025
£
3,600
5,325
1,800
1,875
3,600
5,288
-
3,600
1,875
1,875
50,437
28,667
-
-
825
-
108,767		 2025
£
27,900
87,551
115,451
2024
£
35,679
105,036
140,715
2024
£
5,170
4,284
-
1,440
4,655
6,560
1,440
6,920
1,440
2,680
59,038
27,427
1,750
4,400
-
500
127,704

The charity has taken advantage of an exemption conferred by the Charities SORP and has not disclosed the names of some grant receiving institutions as they operate in territories where Christians are persecuted; the disclosure of this information would be prejudicial.

Page 15

Godmanchester Baptist Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

8 Analysis of staff costs, the cost of key management personnel and trustee remuneration

Gross wages and salaries
Social security
Pension costs
Other employment benefits		 2025
£
129,669
4,233
9,618
16,419
159,939		 2024
£
123,564
6,342
9,264
16,406
155,576

The average monthly number of employees during the year was 5 (2024: 5). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Charity Information page. Total employment benefits payable to key management for the year were as follows:

Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Daniel Beckett
35,198
16,419
3,603
Carolyn Keats
42,082
-
2,950		 2025
£
55,219
45,031
100,251

The following amounts were payable in the previous year:

Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Daniel Beckett
33,359
16,406
3,465
Carolyn Keats
40,598
-
2,835		 2024
£
53,230
43,432
96,662

Daniel Beckett and Carolyn Keats served as church leaders and received the above payments for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.

Included in "other employment benefits" is expenditure incurred by the charity in respect of the customary provision of accommodation to Daniel Beckett, who is a trustee, so that they could better perform their duties. The charity provided additional expenditure of £16,419 (2024: £16,406) in this respect .

9 Acting as agent

On occasion the charity receives money on behalf of other charities, which it banks and then pays out to these charities. This income is received as agent for these other charities and the income, and the related payments, are excluded from the Statement of Financial Activities; any money that has not been distributed by the year end is recognised as a creditor.

During the year the charity acted as agent for an agency working in central Asia administered by GBC on behalf of a church member and, in that capacity:

a) received £100 (2024: £600) and paid £100 (2024: £850).

b) at the year end the charity there were no amounts owing (2024: £0) and this arrangement has ceased.

Page 16

Godmanchester Baptist Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

10 Tangible fixed assets

Cost
At 1 January 2025
Additions
At 31 December 2025
Accumulated depreciation
At 1 January 2025
Charge for the year
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
11
Stock
Donated goods
For distribution to beneficiaries
12
Debtors
Falling due within one year:
Gift aid recoverable
Other debtors
Prepayments and accrued income
Total debtors
13
Cash at Bank and in Hand
Cash at bank with immediate access
Notice deposits (with a term of three months or less)
Petty cash
14
Creditors: liabilities falling due within one year
Taxation and social security
Other creditors
Accruals
Deferred income (Note 16)
Interest free loan (Note 17)		 Freehold
Property
£
1,768,691
56,075
1,824,766
465,431
47,742
513,173
1,311,593
1,303,260		 Fixtures,
fittings and
equipment
£
66,831
2,533
69,363
55,685
4,198
59,883
9,480
11,146		 2025
£
19,832
19,832
2025
£
6,215
1,186
9,172
16,573
2025
£
26,242
135,527
2,258
164,027
2025
£
3,094
322
9,090
35,088
1,000
48,594		 Total
2025
£
1,835,521
58,608
1,894,129
521,116
51,940
573,056
1,321,074
1,314,406
2024
£
12,318
12,318
2024
£
9,072
456
16,208
25,736
2024
£
35,732
147,134
1,168
184,034
2024
£
2,835
244
16,761
69,000
1,000
89,840

Page 17

Godmanchester Baptist Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

15 Creditors: amounts falling due after more than one year

Interest free loan (Note 17) 2025
£
2,000
2,000		 2024
£
3,000
3,000

A interest free loan was given to the church during 2024. It is being repaid in quarterly instalments from 28th March 2024. The lender is a member of the church and the loan will be repaid in full within three months of a request or the death of the lender.

16 Deferred income

Deferred income comprises the following:

Grant from
Trussel
Trust
69,000
(69,000)
35,088
35,088
Within one year
35,088
After one year
-
35,088
Amount deferred in year
The income deferred at the period end will be released to income over the following periods:
Amount released to income
Balance at the beginning of the reporting period
Balance at the end of the reporting period		 2025
£
69,000
(69,000)
35,088
35,088
35,088
-
35,088		 2024
£
69,000
(69,000)
69,000
69,000
69,000
-
69,000

The Grant from Trussell Trust is to support programmes to address the underlying causes of demand for food with clients of the foodbank. The grant is repayable if the Foodbank and its partners who help run the programme do not achieve certain targets.

17 Loans and finance leases

The liabilities for the interest free loan referred to in notes 14 and 15 fall due for repayment as follows:

Repayable:
Within one year
Between one and five years		 Otherwise
than by
instalments
-
-
-		 By
instalments
1,000
2,000
3,000		 2025
2024
£
£
1,000
1,000
2,000
3,000
3,000
4,000
Bank loans

18 Pension commitments

Summary of pension contributions payable for year:

The charity's pension contributions were as follows

to defined contribution pension schemes
Summary of pension liabilities at the year end:
The charity's pension liabilities at the end of the year were as follows:
to defined contribution pension schemes		 2025
£
9,618
9,618
2025
£
322
322		 2024
£
9,264
9,264
2024
£
244
244

Page 18

Godmanchester Baptist Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

19 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
Fixed Assets Fund
Buildings
Children
Friday Night Project
Littlefoot
Major Events
Targeted Ministry
Youth
Youth Residential Trips
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Encouragement
Foodbank
Youth
General other
Aggregate of funds		 Opening
balance
2025
£
1,314,406
-
135
-
-
-
372
-
-
1,314,913
64,271
1,379,184
1,170
63,148
152
-
64,470
1,443,654		 Incoming
resources
2025
£
-
7,782
547
4,016
556
601
4,016
364
2,455
20,337
277,979
298,316
200
214,351
2,000
12,500
229,051
527,366		 Outgoing
resources
2025
£
(51,940)
(30,043)
(1,026)
(2,793)
(518)
(894)
(2,806)
(893)
(2,588)
(93,499)
(193,960)
(287,460)
(412)
(212,237)
-
-
(212,649)
(500,108)		 Transfers
in the year
2025
£
59,509
22,261
344
(1,223)
(38)
292
(1,583)
529
133
80,225
(57,946)
22,278
(133)
(9,646)
-
(12,500)
(22,278)
-		 Gains and
losses
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Closing
balance
2025
£
1,321,976
-
-
-
-
-
-
-
-
1,321,976
90,343
1,412,319
826
55,616
2,152
-
58,593
1,470,912

During the year a appeal was made to raise funds for various works required in the two church premises with any excess to be used for general funds. In total £71,026 was raised. At the year end £50,433 had been spent. Additional works were carried out in January 2026 of which some was committed at the year end. £20,593 of general reserves is therefore being held to cover works in 2026.

The transfers referred to above were made for the following reasons:

Page 19

Godmanchester Baptist Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

19 Funds (continued)

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

General
Designated
funds
funds
£
£
Tangible fixed assets
(0)
1,321,074
Stock
-
-
Debtors
10,867
4,071
Cash at bank and in hand
89,208
(1,004)
Creditors falling due within one year
(7,732)
(2,165)
Creditors falling due after one year
(2,000)
-
90,343
1,321,976
In the previous year the movements in the charity's funds were as follows:
Opening
Incoming
Outgoing
Transfers
balance
resources
resources
in the year
2024
2024
2024
2024
£
£
£
£
Designated Funds
Fixed Assets Fund
1,187,152
899
(48,681)
175,036
Buildings
-
7,353
(28,179)
20,826
Children
-
819
(1,202)
518
Friday Night Project
1,050
3,828
(2,265)
(2,613)
Littlefoot
872
562
(198)
(1,235)
Major Events
-
569
(448)
(121)
Targeted Ministry
1,595
4,390
(2,977)
(2,635)
Youth
-
348
(826)
478
Youth Residential Trips
-
1,480
(1,770)
290
1,190,668
20,247
(86,545)
190,543
General Unrestricted Funds
73,157
212,327
(195,409)
(25,803)
Total Unrestricted Funds
1,263,825
232,573
(281,955)
164,740
Restricted Funds
Encouragement
789
625
(244)
-
Foodbank
61,000
401,921
(235,913)
(163,860)
Youth
1,922
-
(864)
(905)
Refugee Project
1,124
-
(1,123)
-
Community Sponsorship
6,710
4,865
(11,601)
25
71,544
407,411
(249,745)
(164,740)
Aggregate of funds
1,335,369
639,984
(531,700)
-
Unrestricted Funds		 Restricted
funds
£
-
19,832
1,635
75,822
(38,697)
-
58,593
Gains and
losses
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2025
£
1,321,074
19,832
16,573
164,027
(48,594)
(2,000)
1,470,912
Closing
balance
2024
£
1,314,406
-
135
-
-
-
372
-
-
1,314,913
64,271
1,379,184
1,170
63,148
152
-
-
64,470
1,443,654

Page 20

Godmanchester Baptist Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

19 Funds (continued)

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year		 General
Designated
funds
funds
£
£
-
1,314,406
-
-
13,677
3,140
61,841
274
(8,247)
(2,907)
(3,000)
-
64,271
1,314,913
Unrestricted Funds		 Restricted
funds
£
-
12,318
8,920
121,919
(78,686)
-
64,470		 2024
£
1,314,406
12,318
25,736
184,034
(89,840)
(3,000)
1,443,654
General
funds
£
-
-
13,677
61,841
(8,247)
(3,000)
64,271

Designated Funds Fixed Assets Fund the value of property and equipment in use and owned by the church Buildings money designated for building development and rental income Children funds set aside for children's work, including summer holiday clubs Friday Night Project funds set aside for this youth project Littlefoot funds set aside for the parent/toddler group Major Events funds set aside for major church events, including the church weekend Targeted Ministries funds set aside for specific ministries aimed at particular groups, such as seniors Youth funds set aside for youth work Youth Residential Trips funds set aside for youth residential activities

Restricted Funds Encouragement funds given for practical help to those in need Foodbank grant funding and other donations given for the Foodbank project Youth grant funding received for youth work General other this fund was set up to record grants given towards specific projects. In 2025 this included the purchase of replacement sofas and work and a grant towards the accessible toilet.

The Refugee project and Community Sponsorship projects were completed in 2024.

Annually the trustees set aside some of the charity's income for grant giving to institutions and individuals who undertake activities that further the charity's own objects. The majority of these funds are paid within the financial year.

20 Foodbank Fund

Income
Donations of cash and similar including to the Hive project
Donations in kind
Grants
Grants towards the Hive project
Gift aid recoverable
Investment income
Expenditure
Gifts/grants
Food distributed to beneficiaries
Trussell Trust grant projects including salary allocated
Other direct costs including salary, storage costs and vehicle lease
Support/administrative costs
Net (expenditure)/ net income
Transfers
Total movement in foodbank reserves		 2025
£
29,362
84,043
97,095
-
2,445
1,406
214,351
1,101
93,991
88,926
21,390
6,829
212,237
2,114
(9,646)
(7,532)		 2024
£
26,162
83,674
155,000
132,500
2,031
2,553
401,921
5,333
109,312
98,797
19,095
3,376
235,913
166,008
(163,860)
2,148

In total the Foodbank received in 2024 £134,422 towards the Hive project including grants and specific gifts.

The costs of the project which were capitalised in 2024 amounted to £154,756 and the balance was met out of Foodbank funds. The fund transferred in 2024 £154,756 to the fixed asset fund being the full cost of the project.

Page 21

Godmanchester Baptist Church

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

21 Operating lease commitments

The charity has an a rolling 12-month operating lease for a residential property occupied by the church's pastor and contract hire leases for a van used by the Foodbank along with other equipment. The minimum amount payable (until the next break clause and ignoring the potential effect of future rent reviews) in respect of these leases is as follows:

Within one year
Between one and five years
After five years
Payments falling due:		 2025
£
16,520
3,591
-
20,112		 2024
£
13,514
576
912
15,002

During the year the charity was charged £17,285 (2024: £15,287) for its operating leases.

22 Capital commitments

Contracted for but not provided for by the balance sheet date 2025
£
2,575		 2024
£
-

(because the related assets had not been delivered by the year-end)

23 Transactions with related parties

During the year the charity also made the following payments to, or for, related parties:

Except as disclosed in note 8 'Analysis of staff costs', there have been no other transactions with related parties during the year. Reimbursements for expenses incurred when acting as agent for the charity or incurred when undertaking employment duties not connected with serving as a trustee are not included in this disclosure

Page 22

Godmanchester Baptist Church

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations
3
Charitable activities
4
Other trading activities
5
Investments
6
Total income and endowments
EXPENDITURE ON:
Charitable activities:
7
Total Expenditure
Net income/(expenditure)
Transfers between funds
19
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
19		 General
Designated
2025
2025
£
£
273,912
5,052
1,890
5,386
529
2,267
1,648
7,632
277,979
20,337
193,960
93,499
193,960
93,499
84,019
(73,162)
(57,946)
80,225
26,072
7,062
64,271
1,314,913
90,343
1,321,976
Unrestricted funds		 Restricted
2025
£
227,645
-
-
1,406
229,051
212,649
212,649
16,401
(22,278)
(5,877)
64,470
58,593		 Total
2025
£
506,609
7,276
2,796
10,687
527,366
500,108
500,108
27,258
-
27,258
1,443,654
1,470,912		 General
Designated
2024
2024
£
£
209,829
7,438
794
3,608
138
2,268
1,566
6,933
212,327
20,247
195,409
86,545
195,409
86,545
16,917
(66,298)
(25,803)
190,543
(8,886)
124,245
73,157
1,190,668
64,271
1,314,913
Unrestricted funds		 Restricted
2024
£
404,857
-
-
2,554
407,411
249,745
249,745
157,666
(164,740)
(7,074)
71,544
64,470		 Total
2024
£
622,124
4,402
2,406
11,052
639,985
531,700
531,700
108,285
-
108,285
1,335,369
1,443,654

Page 23