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2025-12-31-accounts

Woodstock Road Baptist Church

Report and Accounts Year ended 31 December 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

WOODSTOCK ROAD BAPTIST CHURCH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2025

PRINCIPAL ADDRESS Woodstock Road Baptist Church 198 Woodstock Road Oxford OX2 7NQ GOVERNING DOCUMENT CIO Constitution dated 27 July 2021 CHARITY REGISTRATION NUMBER 1195315 TRUSTEES RESPONSIBLE FOR David Shaw (Pastor and Elder) MANAGING THE CHARITY Thomas Finerty (Elder) Benjamin Goldenberg (Pastor, Elder and Chair of Trustees) John Severn (Elder) James Wilkinson (Elder) Jenny Reid (Deacon and Joint Treasurer) Anna Coles (Deacon) Johnathan Davys (Deacon and Joint Treasurer) Richard Dorey (Deacon) Jonathan Rabbitt (Deacon)

INDEPENDENT EXAMINER

Hannah Clack Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Pages 2-3 Page 4 Page 5 Page 6 Pages 7-8

Legal & Administrative Details Trustees' Report Independent Examiner's Report Receipts and Payments Account Statement of Assets & Liabilities Notes to the Accounts

Page 1

WOODSTOCK ROAD BAPTIST CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 December 2025.

Objects of the charity

The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal objects, as set out in its governing document, are to advance the Christian faith by building up Christians and to seeking to bring others to know Jesus Christ.

Summary of the charity's main activities and achievements

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

2025 was a year of gentle but encouraging growth. Our focus for the year was around growing in prayerfulness which the Lord graciously enabled us to do. We pray that these things would not drift from our mind in a new year.

The main activity of the church will always be the proclamation of the good news of Jesus Christ. Sunday-by-Sunday, that good news is proclaimed and celebrated as we gather for corporate worship. The good news of Jesus forms communities of people who worship Him and as a church, we have sought to intentionally foster that community as we gather together, whether on a Sunday, in midweek homegroups, or at other times. That community is called to be a community that cares for one another and we have continued to do that, albeit imperfectly, in both structured and unstructured ways. Finally, we have sought to continue to see this good news advance amongst those who would not call themselves Christians, We have done this through our regular Sundys ministry, along with midweek events like a toddler group and a community coffee shop. Individuals within the church have also been equipped to make Jesus known in their workplaces, households and neighbourhoods.

Overall, the year was filled with great blessings as we were able to continue our part in God’s great plan for the world. Over the year, the church grew both in number (while saying goodbye to a number of cherished people over the year) and in maturity with a notable increase in ethnic diversity amongst us.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Financial review

During the year income increased notably but not dramatically from the previous year. This is despite Gift Aid relating to 2025 being held back from 2 quarters due to some due diligence work which has since been completed and so the money transferred in 2026. The overall income from general giving, our major income stream was £193,236 (up from £162,571 in 2024). Some of this extra income was used to refurbish the back hall of the church to make it a more usable space, both for the church and the wider community. At the year end, the church held cash of £59,631 (2024: £61,810), of which £31,768 is unrestricted and can be used for any charitable purpose.

Page 2

Reserves policy

In line with the requirements of our mortgage covenant, the charity must always hold reserves of at least 20% of committed annual expenditure in our unrestricted general fund (i.e. amounts held in designated and restricted funds are excluded). This calculation is made annually using the following year’s budgeted figures. So that we do not breach this covenant if there are unexpected costs, the trustees have determined that the charity should aim to hold unrestricted cash of no less than £5,000 above the minimum required by the covenant. For 2026, that is £29,520 (being £24,520 plus £5,000). At the end of the year, we held unrestricted cash of £31,768 – above covenant requirement set.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

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

Ben Goldenberg

_____Ben Goldenberg (Jun 2, 2026 14:05:19 GMT+1) Ben Goldenberg - Chair of trustees Jun 2, 2026 Date:___

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

WOODSTOCK ROAD BAPTIST CHURCH

I report to the trustees on my examination of the accounts of Woodstock Road Baptist Church ('the charity') for the year ended 31 December 2025 on pages 5 to 8 following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records.

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

Hannah Clack

Hannah Clack (Jun 3, 2026 15:46:13 GMT+1)

Hannah Clack Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Jun 3, 2026

Page 4

WOODSTOCK ROAD BAPTIST CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Funds
General Designated Restricted
Funds Funds Funds 2025 2024
Notes £ £ £ £ £
Income receipts
Donations 164,661 - 28,575 193,236 162,571
Gift aid receipts 14,978 - 648 15,625 29,183
Legacies - - - - -
Charitable activities (including weekend away) 646 10,207 - 10,853 5,540
Letting premises (including flat) 7,014 14,400 - 21,414 19,628
Bank interest 1,491 - - 1,491 2,280
188,790 24,607 29,222 242,619 219,202
Total receipts 188,790 24,607 29,222 242,619 219,202
Payments
Payments
in
relation
to
activities undertaken directly
charitable 2 149,018 12,294 1,834 163,146 147,202
Grants
paid
in
relation
to
activities undertaken by others
charitable 3 38,893 - 27,635 66,528 58,496
Mortgage payments 3,125 12,000 - 15,125 15,740
191,036 24,294 29,469 244,798 221,438
Total payments 191,036 24,294 29,469 244,798 221,438
Net of receipts / (payments) before (2,246) 313 (247) (2,179) (2,236)
Transfers between funds 5 (3,886) 3,886 - - -
Net movement in funds (6,132) 4,199 (247) (2,179) (2,236)
Cash funds as at last year end 35,534 - 26,276 61,810 64,046
Cash funds at this year end A 29,402 4,199 26,030 59,631 61,810

The notes on pages 7 to 8 form part of these accounts.

Page 5

WOODSTOCK ROAD BAPTIST CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
A Cash funds
Cash in bank current accounts
Cash in bank deposit accounts
Petty cash and payment processing accounts
B
Other monetary assets
Gift aid due to charity
Deposit paid for 2025 church weekend
Premises letting fees owed
Deposit account interest due
C
Liabilities
Falling due within one year
Expense claims
Gas and electricity
Payroll taxes and pension contributions
Examiner's fee
Money received for 2025 church weekend
Mortgage repayments
Falling due after one year:
Equity linked loan from a church member
Mortgage repayments
Total
Unrestricte Designated
funds
£
4,199
-
-
4,199
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
d Funds
Restricted
funds
£
(2,334)
28,364
-
26,030
3,775
-
-
-
3,775
-
-
-
-
-
-
-
-
-
-
-
2025
£
31,267
28,364
-
59,631
23,367
-
708
92
24,166
137
829
1,352
2,400
-
12,000
16,718
105,000
136,691
241,691
258,409
2024
£
15,695
46,111
4
61,810
7,278
2,471
448
180
10,377
68
1,216
1,626
2,400
3,912
12,000
21,222
105,000
143,143
248,143
269,365

One of the church's pastors (who is a trustee) and his wife have lent the charity £105,000 to help the charity purchase a house that he lives in. The loan represents 19.81% of the purchase price (excluding acquisition costs) and the amount repayable is 19.81% of the value of the property when any one of the events described in the loan agreement takes place or, if later, in 2053. The value of the property is not believed to have changed significantly since it was purchased and, at the balance sheet date, the fair value of the amount repayable is believed to be £105,000 (being the amount that was borrowed).

The mortgage is being repaid in monthly instalments and must be repaid in full by 2053. Interest is payable at a variable rate, which at the year end was 5.65%

D Assets retained for charity's own use

Church building and a related flat
Residential property used as a manse
Fixtures, fitting and equipment
Fund to
which asset
belongs
Endowment
Unrestricted
Unrestricted
Cost
£
1,993,087
538,000
-
2,531,087
Current
value
£
not known
538,000
8,973
546,973

The trustees are not able to reliably estimate the current value of the church building and a related manse. The trustees do not believe that the value of the charity's other residential property has changed significantly since it was purchased in the previous year. Many of the charity's fixtures, fittings and equipment are quite old and the trustees have used a method to discount the cost of these assets to help assess their current value.

E Guarantees and secured debts

The charity has not given any guarantees

The outstanding balance on the charity's mortgage (which, in total, amounts to £148,691) is secured by way of a first charge on a residential property that cost £538,000 (see note D above). The equity link loan referred to in note C is secured by way of a second charge on the same property.

The accounts were approved by the trustees and signed on their behalf by:

Ben Goldenberg Jun 2, 2026 …......................................................Ben Goldenberg (Jun 2, 2026 14:05:19 GMT+1) …...................................................... Benjamin Goldenberg - Chair of Trustees Date:

The notes on pages 7 to 8 form part of these accounts.

Page 6

WOODSTOCK ROAD BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

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.

2
Payments in relation to charitable activities undertaken directly
Ministry costs
Employment costs
Pastoral ministries
Local ministries
Retreats and camps
Equipment
Property costs
Property expenses
(including utilities, routine maintenance, insurance and cleaning)
Flat refurbishment
Property letting expenses
Support costs
Professional fees
Independent examiner's fee for preparing and examining the accounts
Administration
3
Grants paid in relation to charitable activities undertaken by others
Grants to other charities
Wycliffe Bible Translators
for mission
Release International
for mission
OMF
for mission
Fellowship of Independent Evangelical Churches
for mission
Friends International
for mission
Oxford Schools Chaplaincy
for mission
Christians Against Poverty (Oxford)
relieve poverty
South Central Gospel Partnership
for mission
Grants to institutions for less than £500 each
for mission
Grants to individuals
For serving in mission
for mission
To help relieve poverty
relieve poverty
Unrestrict Designated
funds
£
-
-
2,472
8,734
-
-
-
1,088
-
-
-
12,294
-
-
-
-
-
-
-
-
-
-
-
-
ed Funds
Restricted
Funds
£
-
-
-
1,834
-
-
-
-
-
-
-
1,834
-
-
-
-
10,111
10,111
-
-
-
2,978
4,435
27,635
Total
2025
£
89,421
2,200
12,345
10,568
4,015
36,974
-
1,088
-
2,400
4,135
163,146
14,553
-
5,181
3,230
10,111
12,115
1,000
750
1,596
10,556
7,435
66,528
Total
2024
£
84,335
2,365
8,060
3,147
3,735
38,214
-
415
222
4,200
2,508
147,202
15,839
14,902
4,934
2,401
-
1,896
1,000
750
621
7,623
8,530
58,496

Page 7

WOODSTOCK ROAD BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4 Transactions with related parties

The trustees listed below received the following employment benefits (namely gross pay and employer's pension contributions) for serving as church leaders, not for serving as trustees, as permitted by the charity's governing document:


for serving as trustees, as permitted by the charity's governing document:
Benjamin Goldenberg
David Shaw
2025
£
39,732
31,353
71,085
2024
£
38,431
30,362
68,793

In addition David Shaw was provided with a manse, which is customary for ministers, to help him better perform his duties.

The trustees, or those closely connected to them, also benefited from the following payments:

a) to Wycliffe Bible Translators to support John and Lois Severn who serve with them; John Severn is a trustee of the charity.

b) to Kathleen Callow, who is a retired missionary and John Severn's mother-in-law.

Except for the reimbursement of expenses incurred as agent, or incurred whilst undertaking employment duties, no other payments were made to the trustees or those closely connected to them.

5 Movement in funds

vement in funds
General funds
Designated funds
Church Weekend
Coffee Shop
Flat Fund
Restricted funds
Mission support fund
Christmas Appeal fund
Church Weekend fund
Church Fellowship fund
Total funds
Opening
balance
£
35,534
-
-
-
-
-
18,637
1,266
6,373
26,276
61,810
Receipts
£
188,790
4,848
5,359
14,400
24,607
2,978
25,677
568
-
29,222
242,619
Payments
£
(191,036)
(8,734)
(2,472)
(13,088)
(24,294)
(2,978)
(20,223)
(1,834)
(4,435)
(29,469)
(244,797)
Transfers
£
(3,886)
3,886
-
-
3,886
-
-
-
-
-
-
Closing
balance
£
29,402
-
2,887
1,312
4,199
-
24,092
-
1,938
26,030
59,631

The designated Church Retreat fund was created from donations received to help individuals attend a church retreat.

The designated Coffee Shop Fund represents resources related to the community coffee run by the church

The designated Flat Fund represents resources related to the flat owned by the church, which is currently let

The restricted Mission Support fund was created from donations received to help support mission both in the UK and overseas, principally through grant making.

The restricted Christmas Appeal fund was created from the proceeds of special appeals made each Christmas, normally to support mission both in the UK and overseas usually through grant making.

The restricted Church Fellowship fund was created from the proceeds of a Christmas appeal to help individuals and families in the church family facing hardship.

Page 8