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2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1195670 ABBEY CENTRE BAPTIST CHURCH (CHARITY INCORPORATEO ORGANISAnONI ANNUAL REPORT and ACCOUNTS FOR ThE YEAR ENDED 31 DECEMBER 2023

ABBEY CENTRE BAPTIST CHURCH CIO Report and Accounts Page Front Cover Contents Reference and administralive details Annual Report 4t06 Trustees. r8spon$ibilities ststement Independ8nt Examinerfs Report on the financial statements Statement of Financial Activities Balance Sheet 10 Notes to the Financial Statements 11to17

ABBEY CENTRE BAPTIST CHURCH CIO Reference and Administrative Details Lindiin Hh1 Jyhri& thLim 10.ID.23 19.323 Rèv Sorah Jfill A¥gus¥Tra NN4 ORZ Rffjilrrfod 119S6TO lndqp•nd•ntExll￿1r Rol￿.11 (InyfoDuine FMMI. kbsiLII orthDnipn NN4 OSA

ABBEY CENTRE BApnsT CHURCH Clo Trustees Annual Report for the year ended 31 December 2023 YlrucluTh, GD¥•M￿r• The Abbey B.IrAi#chU￿h11hE chwthl. Isa CJwiiys Lind 4Valtss Isl Snptemboi 2Q21. Rs￿O¥￿￿eS are c¢m11J￿. SD arelieal dJy.We ils moot1￿￿s. Ihott&Konsrecew&rDpMsltom thD mmEr.It&Thww wko[l￿Ch￿rfy and the 5LIM'$ctyth)ulth iotrj I￿￿)￿nt￿l Its2 DeacoD$anOthfj ThtspIi￿￿ wrposo oltho Churthrdlhp $IBnlll¢ArtI A¢Uvbll• ifvirilywuvidos il pluc￿ a kneolfflutryrw ysNP. SovbiLI1 47 SWFweknlov44IiiiTr￿l1I &xth ThiytAk05 IoTm olwoisliw S￿￿(￿J4. iryrll IraNJ￿ ￿r￿. nwjmbors Wo Cliili VcODr Iildriyll Ihoafjool O wn4¢NrtI.ty)O. ThoCl¥itch b¥iisynxKniliity f] tk¥ ACthlwT<' ppfBiMTrwllli v14Trrn(wi Iwry rh11￿h lrtr Ilin Wn rnnlini lo li MYn1hlyffl￿.gtr￿1 EIyu5ry lot dtssgl lu Ib￿ UK pls lo Iw.iLY IT￿11 5UPWtl￿l by8a￿￿t. UthlooRBTM￿ ￿. 9 uDpni 111 20?3￿ ILilyvw I￿.lI￿a. hovL' 1th1￿￿￿￿llYwun il w&7.¥thr ￿￿eL¥bY¢￿￿￿vj￿dfv￿Tr1hD toTrwnunilyol

ABBEY CENTRE BAPTIST ¢frtURCH CIO Trustees. Annual Report for the year ended 31 December 2023 Duriiig thv lev￿¥￿￿ tothe CK>. Pr￿1VW￿lS fjiv￿lD SAf&lluard1i￿. our MiThStoi. T￿￿le•S anOSalegtsatdrN a[WY￿d ata ￿M￿Ch Mc￿li￿J￿ YYlV lbpfrvw￿¢ P￿(Y￿&S Up￿￿ ￿jappla￿v] ￿ achwch Me￿￿9. [equ￿e0￿ kne P￿ts11t B•n•flt Tho 111151otss hLiVe COn￿dered￿￿ ofrdKw T11￿ LlhLili.nus iobÈ b)s¢rwthÈ UWWtsts¢rTh￿ts0d FINANCL4U REIW Thi. firi.IIN i.ll IhCtsntyr& tyJlhth• Balw¢￿tel •Th1tho Mi•sh Prlnclp•l lundln4swrt•¥ dnniilirin4 IiiKI l4èxT1h￿ tho Ip J1.12.23wa5 £17Q9$9. MltolldclT￿ T B￿lI￿lA4 bfin￿ed￿10r 10% pot glvii UK k) MwtrJkwtyfflAv uiiitstsli￿￿ud I￿ndS Funds RusErL￿d I￿￿19 Fund> Poll¢¥ InY•¥tmpnt poll¢y 8ppl1￿1￿f.'ttI IIIv3e lunils 1(WI￿ ombor 2023￿h Wlsl T¢w•r VDIumi#•r VIAUiili..￿r￿.Wh0lh￿r Ihty.Ir mvrnbopJ. 3kiN4wlrlrid Idlonl Io thp Ihochwth. 11 WdvMrAcrrfnolo Ihu ￿¥1￿%. WDwswoI lEd1.￿ EuIkn.Lfkn Tr8er￿￿. 47towJrt5. yibl olMr piJcticJl rr.IininiJ tof%l1 p IMJW adu115upkn d￿t￿￿1h1Q￿5laIK

A88EY CENTRE BAPTIST CHURCH CIO Trustees. Annual Report for the year ended 31 December 2023 chiiiEh lDte5pp¢lvtryp￿hV0 Fulur• Plarr4 Wii biiJih2n24 okni mlnhltsr a s•thofsTrk¢s atrAwJWy￿th th15.wtsw Ihis nitsyto a$a ttsJl¢hy￿ ￿$. s￿￿)￿￿)1 So￿￿ leiidiiirJ fffltr. In KID1h￿st Chutth. are85 wll bfMJin Ihiywlh D5DC￿4￿ C(thfj Fdw2024 Chriilmii 4. Tbpy¥AI bp.pniry rYayLrtulty Ifthcy(OU￿ t￿BL￿￿

ABBEY CENTRE BAPTIST CHURCH Cto Trustees. Annual Report for the year ended 31 December 2023 'TRIISTEES'Resp(•1818lLNY STATEIIENT stale ofthe chalitya￿OI11yi￿¢￿m￿ Wo are ￿. 2. ostw1￿ thal roasonablÉ •WDined In thE Pts%i14tsn ol Iho thaiilyand ¥nabkTru5 loen5welhal 2011 PIIIICipIus in lhel￿e￿oJ￿Tr01IhttcIXw*G(r1ur￿￿L. C LHrJ

ABBEY CENTRE BAPTIST CHURCH CK) IndgpendBnt Examinerfs report Iiuyoll ￿ th￿ ALtwhlsollhèAtsbÈyCÉntreK.1￿l cix¥(IAOwith 31 D8cernLr￿23.￿+1chllTrE￿t￿A¢￿ pw5kn 1 b•tholr•p•it ill rtWl(rf Chrf5 145dtrAcl my mo raue¢ itsb¢bov¢. .,wi.iju￿i￿jt kqpl nlthB iYJalthDAct. 2. ur￿.￿IDESdD nDI Occorfwlh￿eTeCIWth. J. acc4)unlsth IkAtr￿￿￿y￿11Il Iho NN.I OSA 141hW3024

ABBEY CENTRE BAPTIST CHURCH CIO Noles to the Flnancial Statements for the Year Ended 31 Decefflber 2023 15opt2021 to 31 2022 LknrMlrlct•d R•Alilthd lun Ineon #nd En¢knM•ni• frnm.. 42.705 7.897 27.119 ¢￿￿Lib￿ 957 957 TOT 170.99J 7.891 17B.8 gJ.761 ).583 344.B72 T.938 352.610 195.173 191.2YD J.u8J TOTAL 341.872 T.938 JS2.810 19S,173 191.2 3.883 N•1 tsK¢NYd• I l•xp•thdRuTh) 17J.179 173.920 101.409 702 Tvan•l(tr4 boknvooD lyn Olh•r r•cognlwd IlotmowJrn•nl In 101.4U9 707 Re¢O￿lunI1Dn 91 Fw 2.707.910 541 Z.IOB.4S1 Tal￿ urr&Rdforwd 2.534.031 2.534.537 2.708.457 2.701.910 547

BBEY CE14TRE BAPTIST CHURCH C Notes to the Financial Sta¢ernen15 for Ihe Ye Ended 31 December 2023 2.4Jf2.2ag 2452119 7.W2Bg ?M2D.258 CurrhlMMt• ￿1￿ 121.11i 124.96 iO.U2 10.fQl 10.OV, 401 2744.165 J5.739 2.mW.451 2.lJJ4,OJl b¢7 2.FOJ.4ST

ABBEY CENTRE BNryIST CblLIRCHC￿) N¢)te$ 10 Iho Finants￿ siaiements fcth&Y¥ Efytsj 31 D¢thr 20rJ 310 JILI 6JF ifi )IP•r Z•17 Nat•l ?1 othDTlnEomb Jir*r knJ111rt 49.514 7•YJ5 103

ABBEYCEPITRE BAPTISTCNIRCHCIO Noles to the Finawal stalen￿15 Y&8r Érthd 31 D￿Mb 2023 JI lo110 1a T Panl 1ML￿￿&11￿ftand Not•12 K•ySl4N Co•t• T4111

1ty31• l) T• 4.SlQl Ji 4.JlOS 17 135 In.9 Inw￿￿1 2thVA 21WJ7 Tr4thnrNts 12 réo1• 17 P*

ABBEY ¢ENTRE BAPTIST CHURCH CIO JI D¢¢¢rtw2W3 Note 19 Dikicwncy p In￿r￿s1 Cost R￿1111111￿q chwffje tobBkn Eheql W*lrer<yw•Jkn sorAI 2Q2• Dr4cwnt RbiB 70% 4.1 JI OK 2022

ABBEY CENTRE BAPTIST CHURCH CIO Notes to the Financial Statements for the Year Ended 31 December 2023 Plote ZO Movement In Funda A ai 1.123 Al •t Jl.12.23 in Unr¥strtclÈd Funds Gonoral Fund Mini8loriHI Fund PrvpL'riY Iyr6viwsly TOTAL UIIRESTRICTED FUNDS 2.IfA).142 197.977 349.791 2.707.91D 1179.2381 1.980.904 206.900 346,227 1534.031 13.5?01 1718791 BMS Woild Missi( BUGB Home ￿￿%￿an OIIK&r QonlL lions- Generas Fund 378 357 149 TOTAL RESTRICTED FUNDS 547 806 TOTAL FUWPS 173,920 2,534.537 Nel m(svemenl of lunds Inckthd In theabthy a5 fokn5 Trnn•f•rn InlLo• ovem?￿l In Unr¢strl¢t•d Fund Gomial furKJ Minislgnal Furwj ProDthv FurKJ TOTAL UNRESTRICYED FUNDS 104.631 283. 57.433 570 lJ44.872) 179.238 8,929 170,995 1173.B791 R•itrfcled Fund BMS Wart(l MIs8K)n BUGO Hum(.. M15SKin Olhcr DonAliuns- GenorJl Fijtyj TOT￿ RESTRICTED FUt4D8 5.0?T 1.570 7.097 17.gJ81 TOTAL FUNDS 178.8¥) 1352.8101 1173.9201 Nol• 21 Funds BMS Workl ￿￿35￿J￿- Re51rKtFd This lund Is Inr coLling.wd Ihen donalirJ nvkny the B¥rfi F￿1￿￿•￿S036 BUG8 Honie k11s￿On- R851t￿lad Th15 ful￿ is for colkcliry aFvJ d¢nabr4 mrrny Bt in its 1 Property Fund- D#waled

I Statutorylnfovmalion 2 N￿oUntIn0 Policies Thgse linancial statemBnbare LYppedon a w¥JBr IKtL¥KxIIx>51 ￿x￿enhOTr. .5¢ Iiiwtial staiements h4ve t¢n wlh I1￿"state￿￿t of Recomnwded PradKe'. P£counlin9 and Reporting by Chanis prepanty ￿￿r￿¥￿￿t8 in Ihtr FMwK¥al Rwxbrvj s1th￿Jard ath'ca￿9 in Ihg UK ￿Tr￿d Republic vl Ird￿ IFRS 1021 Charts SORfl. StaThJard apptra￿e ￿ Ihe Unsled KirWm a￿1 Ropublic of I-FRS 10ri wilh thB ch￿tIeS Acl 2011. ￿￿￿ty Thets the defirulK)n of a benefil enlilya5 sel rAJI FRR in? The Charibes (Accoun15 and Rep￿8) Rewths 2rth ltr thorils to Ihtyr a¢ixwnis in acLordancL% wlll'Acc￿r￿1IW by Ch￿1￿. Slaietr￿ PradKo olfcclivo from 1 April 2005. txji this r.ounliw siandard has slnce b@et) wlhdrèè•) ￿ has bè8n by th8 ChHDlig$ SORP fflen1I(￿d in Ihg PFecthng paragraph. The chdflty ￿ piyed It￿ si4om¢Dts in ¥¢coT(lrt¢ ￿1h IhonDwChanlios SORP.. this doparfuro Irom the 2WJ8 Regulauons IS io 8t¥J lait oln Thp IrvstQQs have assess￿ lh8 usè of the ¢￿ern basts 15 awxowiale ￿ h￿e consthred Ws5￿18 ovenls or r.nndilinns I￿11 might FAwffji&ini ¢ju￿ on the.itslilyol Ihe charity lo con11A￿ a5 a crrfKem. The truslees ho¥e Ihls aSSV5StllBnl lor a peri1￿ ol al lea51 ong year Irom th8 daleol woval linanc￿l siaiemenls. In Wlcular Ihg IwsleBs have COnSKlorod charill5 l￿eGB515 ar41 w¢yclKMiS a￿1 ￿SSiNe S￿￿1 pwiied Inconio s11￿ l or e4X¥￿Ill￿rE VAry umxpecledly. The Iru51ees have conclwd that Ihere ts a rèasonk Ih&i the chanty has adequalo resowces io continuo to owato for tho lor0500ab￿ lulure. ThB chty iherolDre io * ihe wrJ b￿5￿ In propariw Il¥ rinarial $Lthm0nL. conc¢m bl ios2 IncomLi KKluding invoslmDnl inc¢Mno ￿ rOc(W￿ in Ihc ch8rily ontiw to fwpl. iho rectivabl$ Can bo moa$uied rea5w ¢artainty. r￿0b7th. rr￿1 parf. I￿ome Is gerwalty fecognised W￿￿17 Il Is 1ucv￿L.d. InirKno ￿ onty tkAerrod the ch￿IlY ha5 to belNe berAwnwvJ enl11￿ ￿11 (x doiN)r hos spgcifd Ihat Its lo be 4￿￿18d ￿ a lulU￿ penrAI. 1w.ome liom 11 RKovorablo clift awj. Td5 * iQ¢LVM8ed the uj recew. G• 1 that hAE nat been recovered by th balance Sheet dRlo Is IT￿lL¥led BS a ￿ets1￿. 111 L£getlos. Income Ir(rn leg￿￿5 LS th9£sW&¢Y. $leorf￿. %thgn thar4ty hsy been nolili¢d that a ￿￿11 be a¥J Ilw rtXWll ie¢owaiYow ￿ Meas￿ r•tAy. IncL¥ne liom charitauo rrfwnls re￿1¥1￿ IraTh •¥J fwlhernnce of the chBnty's harilatAe oty'ecis. li in¢lud88 Ir￿￿8 from ohlBr•verts •xI Invesiment InL¥Jrne reptssonis bttne wtY8ted by thBWs asXqt8 Exwnuilwo, including Im)co¥ttable VAT. is rLwIs￿ r& IntxMr¢O or. rfearkn. a legal or C(￿strU￿1￿C O￿lY31K)n f(K B paywèni WO¥Kl8d W 1115 wobaLIB IhJi 8elUwnwttwiM bs aNI the arrrtwnl of thg ton bb measured chr1rity gran15 to o1herinsliiulK￿ts to ILv1Fv ts (thAThta￿ c4ylNes. Gr￿S paya￿0 ¥rtr r￿nIsEd 88 CQn6tFiJ¢live owigations an5e. is qenera￿ lh8 tharityexwes5 3 cfymmitrnenl lo Ihe Ih&i b¢ measured Toliably and Ihcn only lo the extent Ihal c￿J11￿￿o a5xKwied wilh grant ale ou1￿￿ ol thewnlrd Of1￿ di8nty. c051 DI ra￿sing ru￿¥ and has bggn dI5d[￿d. Governance costs. which are irKILWJ￿ ID eweThJi￿re￿th￿L￿e acti¥its ae KIETr11￿ svp¥t¢ty in the notes io the ccoullls. Indude5 10515 asswkJod Iho examma1￿ ol lina[￿￿ 51alofflents. ￿xH￿￿ance ¥￿th con5ts1ulK)nal and slaluiory rea￿￿￿m￿n￿ anv alhÈr the 51r(uc of ihÈ chantv.

dl Fund accounti Genefal funds are unreslncted frmds aYo1 (rf theirntskBS fftfU[ty￿￿￿VoI the gFDpr otyeciives ollhe charity. Deswnaled funds ccthpiise untÈSlitted lthls ￿ habe t￿￿ Xel aS￿e by the ItU5teE3 ftjr partirwlrir purwses. Resincled funds are donth(wts are to ￿ ￿ed in 4)cCUd¥￿￿lh Sp￿fiC fvstliaWS ImrM)sed by donors. Ihtsy nCIL￿ dr￿lI￿s recoived from appeals lorswfL Kwis. E[th￿￿ent funds aiÈ thai ara rèiaird as capiiai In the The •abJit of th8 d￿￿￿￿￿￿h9thB[thB £I¥￿￿Tne￿￿ repre5enl permaneni endcmrfnents orexpeThYabk Ilen15 purchased ordonated fcK the¢WYs co51d￿￿¢}￿Bcd itoffls. LY Ihe fairvaluD of donalod items. is rrore than £1.{￿ Ihè item B ¢¥￿i￿d lobenfyhl th8 mtre OepreLialI(￿ 15 ¢hdrg¢xl ￿ a slidi￿1 line bthsi9 to the Val￿01 ¥￿h4$s￿l (rfanyl 0￿[ Ils oxpectqd selul economic Iile. To acl¥evB Ilbs otr¥BCti¥e the fdhX7￿ ofl1aw8ckq1￿ Fieehdd prorrty Fixlisro¥ Iillirwjs Comwlers IT Ewmmrnnl gj years sIr￿Illne ¢neIl￿ S Str￿￿ Tho Garryng vatUQ5 01 laryitAo lixed 35sets aro tav ￿nP￿ •ths or In ￿MstanCes Indiriir le Ihal the Carry￿¥j may twjt be Deproclai￿n has b&•n pl￿ded lh& ai 31 t￿ (Ir88W r0SthrtI￿)tsJ￿oino. 1ty$iees ￿nSId￿r ihal. ?L4U¥V tho lf0ofvJ￿ bu1￿1￿& is muiniairwd Io SLwth a und ropw. th¢ir re￿U81 voluo would be $u[I￿lently h￿h lo make any dekK¢¢ialw Ch￿ ¥nrnaI￿. Land has b88n irtI￿led kn th88e ai £13.i#xI h•$ bew s¥(￿. II'.IL'S wh￿￿ do not Iranslor I￿ rf5ks (￿j clo￿)rSh￿ lo ar¢) dasÈrfiod as OPDlJling k)alie9. Operating a5e paymgn15 are rec09r￿d as ￿ éxpera ¢M a swathl-kn8 1)M ovw 85e iwm lunkn55 another 5ysièmai basis Thii ¢Fkiiily (wiJlcs dorit￿ LI￿llAl￿ pension Schen￿ kn itsemktyBs. ¢wIri￿1￿¥ to Itr￿ schgmos awo reco9ni5ed as an the lth"tywi¥es. Th a51ets of athBmeso h8ldgepwely I￿ Itw ol tho tharity In indv.Dondenllv Adminislor¢d funthB. h) faxatlon charily h8¥ laken Jvanl8gfrirf Ihevthjs relo1& Irum aYtle lothDribeJ aThJ ThJ l&M is payabl8 on Ihe rliBnty's 11 FlThanclal Instrumonts Thfi r.haiily's fin£1tlClril a5sths #nd lirtAhites HH A5 ￿$11￿men13. a5 dEfir￿1 by FRS102. Exc8rA lor loans. creditois a￿1 dBblov5 #ro m¢asured at Ihw expacted 5elUtsn¥ont Inormalythe anvjunl ol tash Ihai Ihe chanly expBc15 lo pay or recei¥el. T￿￿ chwjty r¢¢Tr￿ fL¥ It￿ ot IW Ih&l rorna￿ ¢￿ts19￿￿d 91 the Year￿nd 11.0. ih IIAhililip4 pxrliidp ￿l￿t￿l nn IhA ID IirtiwP 11 Exe tlon fro a cash flow st• chanty h•$ 18ken knanlage ol an exeIn￿￿ cMl•red ty Charm SORP syepared a tash S￿￿en1. h) Crltlcal accountln gstlmes And aveas ol" In woparing fiiiaiKial SI￿11e[Donts coTL1inju(emenls. e5twnatespJ asswnF4K￿s lo ￿ madethal arre¢l fv amounts iec¢NJnisqd in IinarK4 ststsments. The t￿￿tse5 to be sryrMfKanl'. 11 The annual depre¢￿b￿ ¢harye lty prowty. rAanl atKJ qquffj¥wnt ts seNsrfi¥e lochws In esbmale5 lor useful econoTll life and rowdual v¥luE. These tsbniales are rwa5%￿&$YP￿tyaNI. I￿A>S5¥y. Wtcd io relleci CUTronl arcumslanGo¥. ill Thtr ¢cY)siDJdive ot4wlKJn forgr￿ts payatisba*J assessn￿￿ likdy of athfly. This eslimalo T￿.a$s0￿￿o￿ ￿r￿￿1¥and the IS lo relled cwrenl ex￿8claI￿￿￿.