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2024-12-31-accounts

Revive Baptist Church Leeds CIO

Charity number 1192592

Annual Report and Financial Statements

for the year ended 31 December 2024

Revive Baptist Church Leeds CIO

Annual Report and Financial Statements for the year ended 31 December 2024

Contents Page
Trustees' report 2 to 3
Receipts and payments account 4
Statement of assets and liabilities 5
Notes to the accounts 6 to 7

Prepared by West Yorkshire Community Accountancy Service CIO

1

Revive Baptist Church Leeds CIO

Trustees' report for the year ended 31 December 2024

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Simon Thompson Paul Tapper Simon Brentford Treasurer Charlotte Naylor Davis Luisa Bennett

Resigned April 2024

Appointed May 2023 Appointed July 2023

Charity number

1192592

Registered in England and Wales

Registered and principal address

Bankers

24 The Turnways Triodos Bank Leeds Deanery Road LS6 3DU Bristol BS1 5AS

Accountants West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) association formed on 30 November 2020 and is governed by a constitution.

Method of recruitment and appointment of trustees

The trustees are appointed by the members of the charity at an AGM or any other members' meeting during the year.

2

Revive Baptist Church Leeds CIO

Trustees' report (continued) for the year ended 31 December 2024

Objectives and activities

The principal purposes of the Church are:-

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular advancement of the Christian faith.

Achievements and performance

Staffing and governance

Sundays

Other Activities

Financial review

The net receipts for the year were £1,005, including net receipts of £1,108 on unrestricted funds and net payments of £103 on restricted funds.

Reserves policy

The charity's free reserves, at the year end were £16,987.

The Trustees of Revive Baptist Church recognise that reserves are needed to ensure the church is able to fulfil its financial obligations despite uncertain and variable income. The target amount of money to be held as reserves is equal to the total committed funds. This should include any notice periods for any employees, and any other committed future expenditure (e.g.- building lease, etc), plus an amount for contingencies.

The notice period for a minister is three or six months. As a simplified calculation for the target reserves level we will aim for six months of our total costs as that would comfortably cover any redundancy payments and other commitments. Staff notice periods are one month.

Approved by the board of trustees on 14/4/2025

Simon Brentford (Trustee)

3

Revive Baptist Church Leeds CIO

Receipts and payments account

for the year ended 31 December 2024

Notes
2024
Unrestricted
funds
£
Receipts
Grants and donations
(2)
20,427
Weekend away income
2,670
Events income
-
Bank interest
82
Total receipts
23,179
Payments
Salaries
15,917
Payroll charges
390
Materials and resources
74
Website, IT and mobile
240
Weekend away costs
3,242
Events
160
Insurance
197
Out of pocket expenses
44
Conferences and training
80
Donations to others
1,009
Bank charges
61
Accountancy
420
Licences
237
Total payments
22,071
Net receipts / (payments)
1,108
Fund balances brought forward
15,879
Fund balances carried forward
(3)
16,987
2024
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
103
-
-
-
103
(103)
103
-
2024
Total
funds
£
20,427
2,670
-
82
23,179
15,917
390
74
240
3,242
160
197
44
80
1,112
61
420
237
22,174
1,005
15,982
16,987
2023
Total
funds
£
15,578
2,025
34
85
17,722
14,628
360
-
218
2,557
1,238
197
75
-
944
52
276
227
20,772
(3,050)
19,032
15,982

4

Revive Baptist Church Leeds CIO

Statement of assets and liabilities

as at 31 December 2024
2024
Unrestricted
£
Cash funds
Cash at bank
16,903
Cash in hand
84
Total cash funds
16,987
Debtors and prepayments
Prepayments
Liabilities
Accruals
2024
Restricted
£
-
-
-
2024
Total
£
16,903
84
16,987
2024
£
247
247
2024
£
444
444
2023
Total
£
15,898
84
15,982

The financial statements were approved by the board of trustees on 14/4/2025

Simon Brentford (Trustee)

5

Revive Baptist Church Leeds CIO

Notes to the accounts

for the year ended 31 December 2024

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

6

Revive Baptist Church Leeds CIO

Notes to the accounts continued

for the year ended 31 December 2024

2 Grants and donations
Gift Aid
General donations
3 Restricted funds
Eastern Baptist Association
Fund name
Eastern Baptist Association
2024
Unrestricted
funds
£
5,127
15,300
20,427
Balance b/f
Incoming
£
£
103
-
103
-
Purpose of restriction
Towards the 'See I am doing a
2024
2024
Restricted
Total
funds
funds
£
£
-
5,127
-
15,300
-
20,427
Outgoing
Transfers
£
£
103
-
103
-
new thing' project costs.
2023
Total
funds
£
1,598
13,980
15,578
Balance c/f
£
-
-

4 Related party transactions

Donations from trustees and related parties

The total aggregate value of unconditional donations to the charity from the trustees or related parties was £3,540 (2023: £2,970).

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

Charlotte Naylor Davis is our Lay Minister, and as such is allowed to be a Trustee, according to our constitution (and now is a Trustee listed with the Charity Commission). She is paid for her work as Lay Minister. Total remuneration during the year was £13,079 (previous year: £8,034).

7