REGISTERED CHARITY NUMBER: 1195670 ABBEY CENTRE BAPTIST CHURCH (CHARITY INCORPORATED ORGANISATION) ANNUAL REPORT and ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 ABBEY CENTRE BAPTIST CHURCH CIO Reference and Administrative Details The trustees wesenl their annual rewyt with the financial statements of tr* charity for the Jear endèd 31 December 2025. The rewyt includes Informat￿ required ty th8 Charity SORP Finawal Re[￿rting Standanj 102 as a Charity registered in England and Wales. Trust••s The tTuslees vtho se￿d during the ￿ar aThJ Sir￿ tho end V*ve as fdkhv8'. Linden Hale Ann Johnson Diana Wilson Hon. Secre Hon. Treasurer Anne Crufflp K•y staff Sarah Jett Kr8m8na Minchava Robert Hollin Wendie O'shea commerK¢d 1.12.25 R•gl•t•r•d offlc• Overslade Close East Hunstxjry Northampton NN4 OFIZ Bank The Co-operalNe Bank P.0 Box 250 Dell House Skelmèr8d818 WN8 6WT Indopendent Exomln•r Robert Goul￿￿Me FMA4T, MlnstLM 19 Limefields Way East HunstKJry Northampton NN4 OSA ABBEY CENTRE BAPTIST CHURCH CIO Trustees Annual Report for the year ended 31 December 2025 Stwuctur•. G¢)Vern)n￿ and MaMo¢rnpnt Th8 Abb8y Centre 8apts.st Chur¢h (the ehwthl ¢$ 8 thantabl8 i￿rA￿at￿l or9anBatN)n and was r¥Ji￿e￿￿ thè Charities Commissicfi in England and Wales on 1" September 2021. ts *iviti85 areu*Jvem￿l by ts r{K￿blU￿0ft. Thè (*urth 15 affilk8ted to the Baptist Union ol The board oftN$tees I'thé D88(x)ns'I cxjmpnw of thurth. The desc£¥￿ are the trmiard of trustees. who meet 11 Vmes a year. A retreat day ￿ also arrangad annually. We have agenda alternab've months 8rth8r'Cwtr8' Or'ch￿rch Life,. The CLJrrenl tru5188s will rA)nlinu8 lo serve unts"l tsfm of office eypirgs or unw Ihey chooso to lake a sabbatical. Each now Irusiee will b8 mentrxed 8nd by a Lxurwrt trLLStee who ¥wll 5UPPOrt them aTr1 Gwe WlL1ancé In their w rol8. At its meelincs, ihe doao)ns ￿ve re¢(¥ts from th8 k4inL8terl$hwld Me be in p05tl. Treasurer, Centre Manager and Pastoral f88m and In doing so rrK)nitorth8 lrfe of the tharity anL1 the staffs tontsibutKffi io the f￿r11￿1 of theob*ves ol tho thurth. Tho Socrtary t)rings any c41￿pondenCe ￿¥•]. whK* 15 relwanl to Ih8 a￿1 the thuro). Oblgctlyès The principal pull￿8 of th8 Is The of thè chri￿1￿ fath a(nYling to Ihe prinLipth oflh8 B8ptist d8norninat￿n,. In fulfilling lh6 purposo, Ihe thurth wll 8ThJage In a rary ofactivites thon ts own othws. (￿r th￿r¢h hosts rooular wookly community events aimed al r￿V¢Ir￿j kndiness and s￿)81 i501alkM. Thè church's rn15sion stat8ment Is'serviry s￿ritual and 50oal n89J¥ of pKple in Swlh Northamplon. and to thi$ ouf Qiyr¢h a Centre are US￿ by a diverstyof Chthan f* grtw ar•J sec￿￿1 organisalKTh that fc*t•rsocaa ¢))h85ion In thè widèr c£Jmmunlty. The charily provides a plac8 lor all 4•s to ￿)rshIp and deep￿ Ihew failh In ￿. On a SuTrJ8y Abbey Centrg 88ptkt Churth provides a 11ft￿ of moming *Drship. Several times 8 yearwe f8lbwship our partrws in s￿tr Northampton Partnership ol Churchos. Thls take5 the form of I￿rShip servicth. joini group5 dunThJ Lent. a Lent pdgnmago Ydlk and an annual qurL. W¢ have monthly prayer meolings onli￿, faulilaled by our church rnombors. The Abbey c￿tre Chap¥ ano cen￿ are usad byfour Chri5tiBn churthe8 on a Sunday as we are Diess$(J wrth the space ¢0 ¥C￿m￿Jaa￿ nx)rn man ona u)NJrwJatw ata wrkg. W• oH•r s•v•ral activiliw that rgfi•Et th• rninl8try ol th• thurch 60ty0 tho Soc¥￿ spirltuol noeds of tho eM1￿ wsityy8. 8nd coffee. ts'b￿ regdern., hdpin9 at events., 9iviry adviGe HTrJ oth¥ ￿p. A¥ aim* aThl obi*Ms of tha T￿ I￿rk ofvc4unteers Ind￿0% rolos our dKJrth *pekty ¥AN1*at￿r lunth dub. bjthwgrwp and irthl thb. Our Vduntews are ¥alu•J arnl ts8re regu*rty ar¥J fry Splggv•rdlng We take ￿feguardIng ofthe arnl ￿1n￿alle aduts vgy afvJ l¢ve an aFwiniad tlesgr*￿ pwson fu Salrfuard5ng. Tr8lnlng for S8fegu8rdiry m811ws are held by Ihe Centr31 Barknl ￿$S￿atiOn rwJLryrty to keep Ihse Invow *ith th￿Iren arxl VuIr￿￿e &luhs up to date legislalon. Wl t￿81888 h8ve atten¢Jed IBv¥ 2 in V*lw8l3 ywr ABBEY CENTRE BAPTIST CHURCH CIO Trustees. Annual Report for the year ended 31 December 2025 Restriction of operations The church shall be operated exdusNdy fty its th*it8ble wrp%)ses and shal not te operated the purpose of carylng on a trade or tAJsln8ss ftK kyofft. The church's a5set5 may t¢ ulilise(l only in ￿rSUa￿ of rts objectNes. Nethr the tru51ee5 other (ffganisalKsn or private individual may receNe any divklend or any other distribut￿ out of the assets or earnings of the church. No person shall r￿￿e any pawnenl or benefil from the chur(* in respect of expenditure incurre(l in relation lo matter5 13lling oulsNJe its objectives. Futuro Plans We begin 2020 w7thout a Minist¢r- ￿ o)nbnu¢ io b8 (ruilfully W by loy pw*¥uLIHn, ni¥rTILx¥r¥, r¥lirtxJ ministers and friends. We held a Vision s￿¢8 Ctrurch Meeury in January fc¢JJsing on our church profile, as continue to seek a new min*lw. Our four De8cons wfjrk well together and are support•J by the wider church membership. The church h86 ulilised the various skill sets within the congregatK)n. arnj many have contn'buted lo running of church. We are a stron9 and cohesfve church as ￿ enter the nthv year and look forward lo malntsining our church a8 a place of worship and as a sociol Iwb the of South Northampkn to foster community cohe8￿n aThJ wfillheino ABBEY CENTRE BAPTIST CHURCH CIO Trustees. Annual Report for the year ended 31 December 2025 TRUSTEES. RESPONSIBILtTY STATEMENT Charity law require5 U5 as Trustees lo prepa￿ ffinancial ststements for each &C(￿ntrn9 year wh￿h give a tfue and fair Vie4V ol the state of the charity and of its Ir￿ome and exrer￿￿u￿ for the year. We are required to.. 1. Select suitable accounting poI￿leS and appty them consi5tenty. 2. Make judgements and eslimales that are reasonable and prudent. 3. Stale ￿ether the applicab￿ accountsng standards have been fdlo*Ed, subject to any matsn.al departures disclosed and explained in the acwjnts 4. p￿pare the financial statements on a going Con￿rn basis un￿S it is inappropriate to presume thal the Gharity will Gonlinue in l)usiness. TruÉtèÈA are rÈSrA)nsIb￿ fr)r keeping propar ac£ountino reC￿S ￿lch disdos8 with reasonabla arLuracy at any time the financial ￿￿)sItiOn of the charrty arKI enable us to ensure that the financial statements compty wth the Charities Act 2011 and the principles in the new edsbon of the Charity Govemance C¢>Ye. Trustèès also have a responsbbilty to safeguard the assèts of tha ehanty and to tak6 reasonable stèps to prevent fraud or any other irregulaTilies. Approved by the board of trustees of the chanty on 12th Juty 2026 and sign￿1 on ils behall by.. L Hale Secretary on behalf of the Trustees ABBEY CENTRE BAPTIST CHURCH CIO Independent Examinerfs report report on the accounts of the Abbey Centre Bapb"st Church IA Ch8rFtsble Inccrfp)rated Organisat￿l for the 12 months )nded 31 December 2025. lesponsibilities and basls of report s the ¢harity's trustees of the Abbey Centre Baptist Church CIO Y￿ a￿ responsible for ts preparabon of the accounts in Iccordance with the requiremerrts of the char￿eS Act 2011 {'the P£1}. report in respect of my examinab'on of the Chantys accounts caNied out under sethon 145 of the Act and in carrying out my xxaminalion I have folknwed all the applicable Direct￿n5 gNen by the Chairty CommiSs￿)n undet wlion 14515llbl of the Act. ndoperKl•nt èxamin•rf$ ststomonl have completed my examination. I confirm that ￿ matters have come to my attention in connection with the examination living me cause to tel￿ve.. . accounliTI9 records wefe not kepl in resFect of the Chanty as required by section 130 of the Act., or . the accounts do not accord wtth those words", or l. the a¢¢ounts do not comply vnth the applicable requirements conceming the fcKm and content of xcounts 8el out in the harilies (Accounts and Rew)rtsl Règulations 2008 other than any wuiremenl that the aGcounts give a 'true and lair, view vhich is not a matter considefed as part of an inde￿ndent exarninat￿n. have no con¢ems and have come across no other matters in COnnect￿n wth the examinatK>n to which attention should be Irawn in thiG rcport in ordcr to enab￿ a proper under8tandin9 of th¢ accounts to be reached. lobert Goulbourne FMAAT, MlnslLM 9 Limelields Way asl Hunsbury lorthampton IN4 OSA lats. 12th Juty 2026 1195670 To 31st December 2025 Section A Statement of financial activities Restr￿e￿ VnY•strkt•d Income Endowment furMI¥ fvnd fund Tgt412026 Totsl 2024 ncoming resources 'oluntary Inci)me 42.290 65 47.354 51,309 20 tlviti08 for gener￿n9 fund• 65 1Vesknent Income 21.341 120,813 21,341 120,813 22,128 116,721 190,178 Icomlng reBgur¢•• from ctharlts￿ actlYMI8• Total Incoming rnsourc•s lesources expended *o#ts of¥on•rntln¥ Yoluntary In¢om• 184.509 189.573 11.023 5.111 16.134 45,352 undr•l•lno ir•dlno ¢o•t• wo•tm•nl man•g•m•nt ¢Nt• 2.299 428.SY)3 6,523 2,299 428,903 6,523 3,056 341,980 6.220 harltable actfvltl8* Total r•s¢)urcés exp￿ded N•t Incomlnty(outyolng) re¥ource3 befryp 448.748 5.111 453 859 396.608 264.239 252 47 264,286 2C￿,430 3ross transfers between funds yet In¢omIn￿(0utyOIngj r•souThs b•forn oth•r 252 264,491 205 264,286 206,430 )ther recognlsod galn$l{lossas) Jains and lossas on revaIt￿tKIn of fixed assets for he ch8rity'5 use >ain8 and Io¥w8 on In￿¥tm$nt a88•t8 1,160.165 1.160,165 491,709 N•¢ mov•m•nt In funds rotal funds brought forniard Total fund$ ¢affi•d fonvard 895,674 2.819,426 3,715,1(KJ 205 895,879 2.819,816 3.715,695 285,279 2.534.537 2.819,816 390 595 Section B Balance sheet Restricted Unrestricted income Endowm* lunds fund$ nt funds Total 2025 Total 2024 -ixed assets ranglble a$$•ts jther 3.593.542 3.593.542 2.745,837 nvestments Total fixedassets 3.593.542 3.593.542 2,745,837 urrent assets Itock and work in progress )ebtor8 13,441 368 13,809 17,093 Short tomil Investments Ash at bank and In hand 135,571 149.012 227 135,798 149,607 92.538 109,629 Total curn•n¢ •ss•ts 595 redltors: amounts falllng due wlthln one year 12 7.671 7.671 11.502 Net cuffent ass•ts/(liabilltles) 141,341 595 141.936 98,127 Total assets less cuffent Ilabllldos 3,734,883 595 3,735.478 2,843,964 reditors: amounts falllng due after one year 'rovl8lons for Ilabllltles and charges 12 19,783 19.783 24,148 3.716,100 sos 3,715.605 2.819,810 unds of the Charity Inrestrlcted funds 2,554,935 1.160.165 2,554,935 1,160,165 595 2.327 717 'roperty revaluatlon le$trl¢tsd Income funds ndowment fundg 491,709 390 595 Total lunds 3.715,100 595 3,715,695 2.819,816 igned by one or hvo trustees on of 811 the usteèg SKJnalure Print Name Date ol rov81 Lind•n Halo 12.7.26 Ann Johnson 12.7.26 Section C Notes lo the accounts Note 1 Basis of preparation 1.1 Basis of accounting These accounts have been prepar￿1 on the basis value) in accordance wilh.. Accounting and Re arKI Trmth" f historic cost (e￿pt that investments are shown at market by Charities- Stal8nknt of Recommended Practice ISORP 20051.. AccounliNJ Stsndard$.' Finartial RekNxlrng or Thlards for Smal￿[ Enterprises (FRSSE); • and with the Charities Act. ' exce I for the follo Glve detalls in this box If a dlfferent standard las l)een followed. -Tlck as appropfl81e". il all relevant dis¢losurg8 shoMI in the pad( ha If disclosures CLIM￿ated in these acLounts ha "Flnanci81 Reporting Standard8 lor Smaller Entorpri - 11 no departure5 Irom ihe crthen starKJards have i¥iiy¥¥ iii L)ux¥¥. e been gNen then p188se b'ck"Accounting Standards": ' been rostrict&l to tho88 w4ulr&l by the FRSSE, Ihen please b'ck IFRSSEI.. mad8 Ihen delete bbtyd$.' otheThA8e glve detalls of any 1.2 Chango In basis of accountlng The￿ has been no change lo the accountiw pol except for the followrol. Glve detalls In this l)ox of any m•tfjrlal chang•5 that hav• been made. (valuation rules and method8 of accounlingl since last year (S If no changes have be￿ made lo accounting policie 1.3 Chang•s to provlous •cGounts then delete these *vrd$. No changès have ￿en made to accounts for p wjus yaars {￿ except for the foll￿￿ng). Glve det8lls In thls ljox of any materfal ch•nges that have b•en made. if no changos have been made to ￿e￿nts for ou8 pewJ$ t￿ delete these *￿d5. Section C Notes to the accounts cont. Note 2 INCOMING RESOURCES Accounting policies R•cognition of incoming iesourcas These we induded in the Ststement of Financ*1 A¢tpth ISoFA} when.. the Charl￿ be(xJmes entrtled to fv re50uros'. the InJsiees are Virtual￿ certain theywll re¢eNe the rw3ources". arKI the monetary value Can be measured wth Suff￿lent reliabilrty. Where in(xrfning resourtes have rdated expeThJiture las bvTth fundraising or contract income) ts irthmiryJ resources and ￿lated eXpendrtU￿ ￿ reFQrted gross in the SOFA. Grants and donations are orty irK4uded in the SOFA when the charity has uncondi1￿n81 entrtlemenl to Ihe rescwjrces. Incomlng rmources wlth relat￿ •xp•nditur• Grants and donatlon• Tax roclalms on don•tlon• and gifts Contractual Income and perfomiane• folat￿ grants IrwmirKJ resources from tax fedaims are induded in the SOFA at thè Same 11rn8 as the grft lo whi(l) they relate. This is onty indud¢d in the SOFA once the relat￿ mls or services have been delwered. Volunt¢•r help The value of arTry Vduntary [￿￿1V￿1 i¥ ng1 i[K￿Vded In the ac¢))urts but 1$ (loscrlt)ed In the trustees, ￿nual rep￿rt. This L8 indUd￿l in ￿ ac£ounls r￿eNable. Inv•8tm•nt 94ln• and 108w Thi5 indudes any gain or loss on the sal¢ of investments aThJ any galn c* loss resulting from revaluing investments to market value al the eThJ of the ￿1. InvMtm•nt Incom• EXPENDITURE AND LIABILITIES Llablllty r¢¢ognltlon Liabilib'es a￿ ￿C1)gnI￿] as xw)n as there is a legal or ￿nSInIC11¥N atr>lytion ttlmmith'ng the chty lo pay oul res(NJr¢88. ¢ost¥ uf Ulv W¥Pdf¢iiw yncl examlnaiion of staiutory accounts, th8 cosis of irusioe meetings and rA)sl of any legal adv￿ lo truslees on governanc• or conslilutional matters. G*)v•manG• ￿*t¥ Grants ¥￿th porf¢)mianc• ondltlon• Where the charity gives a grant Y4ith ¢￿￿￿10n$ for its payment being a specrfic lev61 of Sorvice or output lo provided, such gran13 are only recognised in tho SOFA once the rar.iDit*nt nf Ihft orAnt has provid•J the sP￿￿1•d serv￿ or output. T￿se we only (￿n￿ed in th8 accounts wthen 8 ￿mMitMent has been mad8 and Ihwe arg ￿ conottins ts> be met relotyrKJ lo the grant v*hth remain in the cont￿1 of the charity. Grnnts p•yabl• wlthout porfomianc• conoltlon8 Support Co#t• &Jpport costs indude central fvnctitins and have been 8ll¢xaled lo arAivity cost cale9)rp8 on a basis consistent wlh the use of resouw, e.g. allcKating propety ￿$15 by floor areas, or per caFMta, staff costs by the lime spent and other costs by their usage. ASSETS Tanoibl& fixed a•••tg lor u•• Th•se arg Capit￿159d rf thoy Can b• used for moro than on¢ y09r, Bnd coat et SèaJt £500. by charity They are valued at cost or a reawnaUe value on receipt. Inve•tments Inveslmgnts quoted on a rewis&J stock exchange are valued al rnarkel value al the yEar end. OUW Kwestment assets are indLthd at Irustees. test estimale of market value. RISK The trustees assess rtsks to the Charlty annualty ar¥J I￿)Se are disdosed in the Annual Report and Accounts. Section C Notes to the accounts (cont_ Note 3 Analysis of incoming resources 2025 2025 2024 2024 Unrestricted Restrlcted Unrestricted Restricted Voluntary Income Offerfn s and tk)nations Donations lo HM & BMS Tax recoverable Grdnts acies 35.116 595 3.624 241 3.957 896 5.310 7,094 1,579 Total 42.2 46.215 5.094 Grzntinc4)rne re*t05 to lh• re*888 olk¥arrfsrnc4i¥ad ￿ atsatst ¥1 nwIx￿pit￿ Tke offsets a prOp¢￿n oflhe depr¢¢*bon C Actlvltles for generatlng funds Fundraising 65 Total 65 20 Invo•tm•nt Incorne Deposit account interest Current account interest Bam cl£k￿ RAnlal 2.141 3,528 19,200 18,6c*J Tolal 21.341 22,128 The chnrfWB prowty purch•￿ trth• rn￿1￿ ￿ T￿1 r¢tyknJ ￿ tr* rrrt••rtJs ¢ waltty) W nnd nLfwvAI do rhil hv• 4 mknW. The th￿Ch M￿￿¢1¥ ollroqd to rwt LMI 8n assw•J lenaw. Incomlng resources from charltable activitios Use of Premlses PholL Caterin 113,283 820 108,879 1.295 1,028 663 4,145 711 116,721 676 4.200 945 120,813 Lunch club Social Club Total Section C Notes to the accounts Icontl Note 4 Analysis of resources expended 2025 2025 2024 2024 Unrestricted Restricted Unrestricted Restricted Ana Ministry Costs Pension deficit ad"ustment Mission see note 8.3 is Costs of generating voluntary Income 9.223 39.432 10 700 1,800 5,111 5,210 Total 11.023 5,111 40.142 5,210 Fundralslng tradlng costs Totsl InVeSt￿nt management costs Property Expenses- Bam 2.299 3.056 Totsl Charltable actlvftl Premises Staff costs for Centre Manager & 79,094 93,379 32,740 214,482 1,379 De reciation Caterin seNi¢es 312,460 865 otal 428,903 341.980 Governance costs Govemance Insurance Total Section C Notp_q tc) thp 2r.r.niJnt_q cont} Note 5 Support Costs vernarK• Activity Fundrai$in9 a¢livity Charitable Araivity Total Cost rt cost Total Note 6 Detai18 of certaln Items of expendlture 6.1 Trustoo oxpan8•8 Please provlde detalls of th amount of any payment or rnimbursemont of out-of*oek•t exp￿$0$ made to trustees Mno expenses wgrg paid. please enter'None' in the •ppropnate box(es). 2025 2024 Numbor of tru8tW8 who wor• pald •xp•nts• Natur• of tho oxpen80• Mlnlstry & Contre Mlnistry & Centrn Total amount pald 235 102 6.2 Fws for oxamination or audit of tho accounts 2025 2024 Indapendgnt •x•mlnoes or audltors, f•es for roportlng on I accounts Other fèès {for •xampl•: advlco. consuftarbcy. accourbtancy 8ervicg81 pald to tho Independont oxamlnor or audillx Nono Nono None None Section C Notes to the accounts Icontl Note 7 Paid employees 7.1 Staff Cost8 2025 2024 Gross wages, salariea and bgnefits in kind Employerfs Natlonal Insurance eosts Pension ￿$ts 53.278 76,201 1.390 54,668 4,354 82,555 Total staff costs 7.2 Average number of full-tlmo Oqulvalent employees In the year The parts of the charity In whlch tho Fundraisi employees worf¢ Charitable Actiwties Covemance Other 2025 NUrn￿r 2024 Numbor Total 7.3 Defined contrlbutlon ponslon scheme Brlof dotalls of thè 8chem• Al the end of June 2022 Ihg Baptist PenS￿n Scheme spJn8d an agreement wth the insurance comDany Just Group I'Ju$t'l lo secure members, pens￿)n benefits untler the Defineé Benefit {'DB'I Flan. As a result, thè Scheme no bnger has a shortfall. A fevised statement of contributions Wds approved wth defiryt conln'bulions from each participaling ern￿OYer in Ihe DB Plan re(lucin9 to just £1 per month from Augu81 2022. These cease¢J in November 2024. in line ￿th movin lo Just Gro 2025 2024 The ol th• sch•me to th? ch•rlty for th• y•ar The amount of •ny contrlbutlons outstandlng at th• year •nd Th• wrount of any contrlbutions prepakl at th• year 10 Section C Notes to the accounts cont Note 8 Grantmaking 8.1 Total value of grants Grants to individuals Totsl amount £ Grnnts to Charity Total amount £ oso lor whl¢h rants made Total 8.1 Grantmal(Ing ¢o•ts Support costs of granlmaklng £NIL 8.3 Grants mado to In•titutions Names of In¥tltulion8 Purpose Total amount of rants aid£ 3,221 BMS World Mission Is a chrisb.an missw organis8bon that has long-51gndw￿ ral8tionships wlth UK 8aptlst church88. It *YJrk6 in 35 countries on ftyjr contin8nts. BMS pe￿Onnel are mainty inthed in chwth, d•¥elopment, educotw. hootth. ond loadcr8hlp ￿nI81r10￿. Baptist Union of Great Britian Home Mission 18 all about helping 88pli81 church68 and indlwdu81s lo reach their rnislion potonlial and bdng Ihe love of God to Itw comrnunib&8. It is th• Bap￿St lamity pur80, 8r*J 08ch year L￿r UnKJn has an appeal to raI8e Mr￿9Y for 1.250 Northampton Domestic Abuse (Christmas c￿leCtiOn} NDAS is comrnilled tts sawng &ves. ￿l&1M1￿ an¢ irnprowry the liv88 of individuals 8nd f8mili8s affected by domth¢ abuse. They b81¢ev8 Ihal ev8ryone, adutts and children. has the right lo liv8 in a safe envsronrnenl that alknw5 them io thriv8, rnalisa fvir potentsal an¢J devekjp at their cy•m pace They want lo tKevent, reduc8 and minimi88 thè ham inflthd by abuse and help families be h8w)y, h8althy and resilienl,. and lor hjiure generatKMg te Iree from atrJJse and lear. 250 Bethany Homestead A charitstAe c¥g8nr6abon Ih81 ¢)ffers 8hdièrnd hoU￿r￿j for Iha 8ldody and Irail supported by Baplml. Congwatio￿l United Reforn￿d Churches in Northampton. 1,800 Bethany Homestead (100 year appeal) A tharitab￿ organisation that offers shettered IKJus6ng trthe ew 8n frall supwled by 88ptist. Cor¥Jr8gatiL¥wI and United Refwrned Churthes in Northamplon. Fund lo ce￿L￿ale 1CQ years 225 C2C Action (Carol Singing) C2C Sttial Action Icommonty kno•¥n as C2CI ￿r)rkS ind￿IdUal5 at any stsge of Ihe Criminal justi(x systèm, acro&8 Northampion5hire a Millon Keynes. We suprA)rt. insrxr8 and motivat8 thern to rnove forwa￿ their INes. arN1 ¢rmln"tMJte pogtiv8ty to swety. We *rrk I￿rnen and mon on rKojeds in Northamrrton in Mitton K￿9& and VKJmen in Kelteriry. 165 Tot•1 grants to Instlftrtlon$ 6.911 Section C Notes to the accounts Icontl Note 9 Tangible fixed assets 9.1 Cost or valuation Fr*ehold land & I￿lIdIn Oth•r land & bulldln Fixtures, rittings and •qulpm•nt Total Balance brought fornvard Additions 4,535.507 283.419 4,818.926 Revaluations 1.160,165 1.160.165 Disposals Transfers . Balanc6 carNea forwar(i 5.695,672 283.419 5.979,091 9.2 Accurnulated doproclatlon and Impalrrnent provisions Basis SL SL 12 years 10% Balance brought forward D¢pre¢lalion charge for year Impairment proMsSons Revaluations Disposals Tr8n¥fers' 1,850,897 293,892 222,192 18.768 2,073.089 312,460 Balance carried forward 2.144,589 240,960 2.385.549 9.3 Not book valuo Brought forward Carried forward 2,684.610 3,551,083 61,227 42,459 2,745,837 3.593.542 9.4 Rovaluation In November 2025 a valuation vrds &¥ven by Baptist Ir￿uranCe Company. The building was valued at £4.960,165. The land Val￿ ￿ indLsded in ￿ ￿unts at £13,000 (separate to the v8lut￿n feel. ' The Transf8rs"mw 15 lor movements belween fixed asset categ￿Rs. ' Please indicale the method of deweaation by deleting the method not applKable (SL - straight line,. RB = reducing balance). Also please indicate Ihe rate of depreciation.. for strawhf line, what is the anticipated lrfe ol the 8sset (in years),. forrèducing b818nce, what Section C Notes to the accounts contl Note 10 Investment assets 10.1 Fixed assots Inveslments Carryino (market) value at beginning of year Add: additions to inveslments al cost L•ss'. dispos81s al carrying value Addl{deduct): nel gainl(loss} on revaluation Carrying (markel) value at end of year Please pmvide below.. 10.2 A br•akdown of th• mark•t valum of inv•8lm•nts shtw•n abov• agrwing with th• balanc• sheet row 803. 10.3 A broakdown of tho In￿Me from invoslments agreeing wlth SOFA row SO3. Analys18 of Investments 10.2 Mark•t value at year ond 10.3 Income from Snv08tmontB lor the y••r Investment proport198 Investments Ilsted on a recogn18ed stock exchange or held in common investment fvnds, open ended Investment companlo8. unlt trusts or ot￿r collectlve Investment schemes Inv08tm•nts In 8ub8ldlary or conno¢t•d undertaklngs and ¢ompanle• 335,OCrf) 19,2¢yJ Socurltlo8 not Ilsted on a rocognlsed Stock Exchang• Cash held as part of the Inv•8lmont portlollo Other Invostmonts Total 335,000 Th• Inv•stm•nt 1$ Included at h• hl•torfcal value. however, open markel v•lu8tlon for Similar proport198 •ugge8t a valuation of £445,000. No deprKatSon Is providod on this investmont a¥ th• prO￿rtY 18 maintalnod at or abov• th• 'D•G•nt Homu Standard.. 19.200 10.4 Material inv•$lment holdlngs If any Single investment is material in tenns of its valuo {for oxamplo r¢pr￿ntS moro than 5 par nt of thg valuo of th• charitys total investments) please provide details. Investment held Market Valug Section C Notes to the accounts Icontl Note 11 Debtors and prepayments Analysls of debtors Amounts falling due within one 2025 Amounts falling due after more than one 2025 2024 2024 Trade dobtors {Rialtas) Other debtors {RétOVgrabl• gift aid) Prepayments and accrued Incomo 7084 10326 1935 2108 4617 13809 4832 17093 Total The lotsl debtors fi&wre In 2025 Indudes'Restricted funds, of £3 Crndltors and accruals Note 12 12.1 Analy818 of croditor8 Amounts falllng duo wlthln one 2025 Amounts falllng due after moro than one ar 2025 2024 2024 Loans and ov•rdrafts Trado credltorn HMRC creditor Oth•r Grèditor3 Other credltors A¢¢ruals and deferred Incomo 2,500 1,935 5,000 3,861 416 2,500 2,245 2.225 19,783 21.648 Total 7.671 11,502 19.783 24,148 12.2 Securlty over a880ts Many loan, ovordraft or oth•r crndltor holds • charge or oth•r securlty over any ass•ts of the ch•rlty please pnjvldo delalls. Section C Notes to the accounts {cont.I Note 13 Endowment and restricted income funds 13.1 Funds held Please glve a brfef de8criptlon of any of the following type of funds held by th• tharity: pgrmanent endowment funds {PE): expèndable endowment funds (EEI: and restricted Income funds, including special trusts, of the charlty {Rl. Fund Name Type PE. EE orR Purpose and Restri¢tion$ 13.2 Movements of major funds Please glve detalls of the movements of tho major fund3 summarfsod columns olthe Statement of Flnanclal Activltles. going nsan 108808 31.12.24 Tran8fer• 31.12.25 Fund names Unrestricted Fund• General Fund 2.254.290 221.647 343.489 2.819,426 127,042 57.467 425.816 1,160,165 3.115,681 259.983 339.436 3715 100 Ministerial FurKI Pro Fund 252 4.053 Totsl unrgstrictod R96tri¢t•d Fundffj BMS Wodd Mission BUGB Home Misslon Dorneslic Abuse Belhan eal C2C Action 184.509 252 1 160,165 234 -3221 -1250 -250 -225 -165 467 120 970 250 225 165 252 R•¥trlct•d Fund8 Total Funds 390 2,819,816 5.111 453,859 252 595 3,715.695 189.573 1,160,165 13.3 Transfers batwean funds From Fund (Name Mlnlstry To Fund Home Mission Name Reason To make up sl)ortfall in income so we could make our annual donation Amount 252 Section C Notes to the accounts cont Note 14 Transactlons with related parties 14.1 Remunèration and bgnefrts Please glve the amount of any remuneratlon or other beneffts paid to a trustee or other related parties by the charity. Amounts pald or benefrt value 2025 2024 Namo of trust•è w connected party Logal authority (eg order, goveming document) Diligent Handyman- HusbarKI lo trustee Ann Johnson See Corfflict of Interest Pc4*y 169 818 14.2 Loans Please glve dotails oland amounts owing to or from the char￿$ trustees or other rolatgd partles by the charity at the year end. Name of truste• or conne¢tsd party Amount owlng 2025 2024 Logal authorlty Due to tru8tO•8 and r•lat•d partles Due from trustees and relatsd Darties 14.3 Othor transaetlonls} wlth truBtee8 or rolated partles Please glve detalls of any transacllon undertaken by (or on behaMoQ t￿ charlty in whlch a trustee or related party has a m•terfal IntwesL Namo of the trusloo or relatsd Dèscription of tho transactlon 2025 2024 Rolatlon8hl to cha . Section C Notes to the accounts {contl Note 15 1 Statutory Information The charity is a charitable incorporated organisation regislered with the Charity Commission in England & Wales. The charitls registered number and principal add￿$$ te found on the Charitys Reference and Administrative Details page. 2 kcountlng Policies These financial statements are prepared on a going concem basls, under the historical cost convention. These financial slalemenls have been prepared in accordance vdith the 'Statement of Recommended Practice: Accounting and ReFQrting by charit￿8 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 Finanual Reporting Standard applicable in the United Kingdom and Republic of Ireland {"FRS 102.) and with the Charilies Act 2011. The charity meets the definition of a public benefit entity as set oul in FRS 102. The Charities (Accounts and Reports) Regulations 2008 Ilhe .2008 Regulations,) requires charities to prepare their accounts in accordance wilh 'Accounb'ng 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 slatemenls in accordance with the new charit￿ SORP., this departuffj from the 2008 RegulatK•ns is belie￿d lo be necessary for these finanaal st818m8nts to give a 'truo and fair vio￿. The principl•s adopted In th• Pf•paratlon of tho financial stat•m•nts ar• ••t out b•ltr4V. a) Goln The Iruslees have assessed whether the Use of the going concam basis is appropriate and have considered possible events or conditions thal mtr3ht cast S￿nIfICant doubt on the ability of the charity to continue as a going concem. The trustees have made this assessmenl for a period of at least one year from the date of approval of the financial statements. In particular the Iruslees have considered the charills fore￿$1$ and projections and the possible implications should projected income and l or expenditure vary unèxp8Ctedly. The trustees have concluded that there is 8 reasonable expectation that the charity has adequate ￿$oUrCeS to continue to operate for the foreseeable future. The charity therefore continues lo adopt the going concem basis in preparing its finanual statements. concern b) InGome Income including investment income is recognised in the period in which the Charity becomes entitled to receipt, the amount receivable can be measured wlh ￿asOnable certainty. and receipl is probable. For the most part, incom8 is generally recognised wh8n it is received. Ir￿orne is only deferred when the charity has to fulfil conditions before becoming enlitle(I lo il or where the donor has specrfled that the Income is to be expended in a future peri¢Jd. Income from donations inGILNJes: i} Recoverable gift aid. This is re￿gnised the related donation is received. Gift aid that has not been recovered bv the balance sheet date is induded as a debtor. ill Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been nots"f￿ that a distributs.on will be made and the amount receivable can be measured reliablv. Income from charitable activities represents income receivab￿ from goods. services and facilities supplied in furtheran￿ of the chantys charitable objects. It includes income from church retreats and olher events and courses. Investment income represents income generated by the charitvs assets enditure Expenditure. induding irrecoverable VAT. is recognised when it is incurred or. if earfier. when a legal or constructive o￿lgatIOn for a payment arises provided that it is probable that settlement will be required and the amount of the oblioation can be measured reliablv. The charity makes grants to other institutions and indtmduals to further its charitable objectives. Grants payable are recognised as constructive obligats.ons arise. which is generally when the charity expresses a ¢ommitrnenl to the recipient Ihat can be measured reliably and then only lo the exlenl that any conditions e$$o¢lated with the grant ar¢ outside of the control of the chatity. The cost of raising funds is not significant and has mt been separately disdosed. Governance costs, which are induded in eXpeThjitu￿ on charitable acb'vits'es but are Identif￿ separately in the noles to the accounts. indudes costs assoaaled the independent examination of the financial statements. compliance with conslilulional and statutory fequiremenls arKI any other expenditure incurred on the strategic management of the charity. d) Fund ac¢ountino General funds are unresirbcie(J lunas vthlch are available for use 81 the discretion of the Ifustees In furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been sel aside by the Iruslees for particular purposes. Restricted funds are donations which are lo be used in accordancy wlh speufic restrictions imFosed by donors.. they include donations received from appeals for specific actiwlies or projects. Endowment funds are donat￿)nS that are retsined as capital in accordance with the donorfs wishes. The nalur8 ol the restriction delemines whether the endowments represent permanent endowments or expendable endThm8nts. o) Tanolble Ilxed assets Items purchaserj ur IJuiidlBd for the Charit￿S own use are capltallsed when the cost of pur¢hase¢ Items, or the fair value of donated items, ts more than £1.000 and the item is expected lo benefit the charity over mor8 than one accounting period. Depreciation is Charged on a straight line basis so as to write down the value of e8ch asset lo its estimated residual value (if any) over its expected useful e￿nOmiC life. To achieve this objective the followng rates of depreciat￿n are charged.. Freehold property Fixtures and fitting8 Computers and IT Equipmenl 50 Straight lineimethod 10 year5 Slraighl li11￿ ITielliod 3 years Straight line method The carrying values of tsngibse fixed assets are rewewed for impairment in periods when events or changes in circumstances indicate thal the cal￿n9 Wdlue may not be recoverable. Depreciation has not been promded on Ihe property at 31 Bam close (freehold residentiall buildSng. Thè Iruslees consider that. because the freehold buildings is maintained lo such a high standard through regu18r maintenance and repair, their residual value w¢)uld be sufnclenuy hlgh to make any depreC￿l￿n charge immaterial. Land has bgen included in these accounts at £13.C￿0 and no depreciation has been provided. n Lèasod assets Leases which do nol transfer substantially all the risks and rewards of ownership to the charlty a classified as operating leases. Operating lease payments are recognised as an expense on a straight-line basis over the lease temi (unless another svstematic basts is More reoresentative of usel. g) Ponsion scheme arrangomgnts The charity operates defined contribution pension schemes for its employees. Obligations for contributions lo these schem8s are recognised as an expense when the liability anses. The assets of these schemes are held separately from those of the charity in independently administered funds to provide pension bpnefils under thè Defined Benefit ('DB'I to its members. h) Taxation The charity has taken advantage of the Various reliets from taxation available to charities arKJ tsx is payable on the charivs income. l) Financial instrnments The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. EX￿p1 for loans. creditors and debtors are measure(l al their expected settlement value (nomially the amount of cash that the charity expects to pay or receive). The charity recognises lia￿'11t1es for tho principal of those loans that remains outstanding at the year*nd (i.e. the liabilities exdude any interest charge8ble on the loans in future years). l) Exemption from preparing a cash flow statement The charity has taken advantage of an exemptKJn conferred by the Charitses SORP and has not prepared a cash flow stat8m8nL h) Crltical accounting estimates and areas of judgomonl In preparing finanual statements certain judgements. estimates and assumptions have lo be made that affect the amounts recognised in the financial slalements The ITuslees Consider the follnwtng In h8 sionificant.. l) The annual depreciation tharge for property. plant and equipment is sensitsve to changes in the estimates for useful economic life and residual value. These estimates are reassessed &5 yearty and, when necessarv. adiusted to reflect current circumstances. ill The constructive obligation for grants payable is based on an assessment of the likely duration of the supported aGliwly. This eatimal¢ is re-aaaeased annually and the obligation is adjusted lo reflect current exDectstions.