Charfty number. 1196272 EARLS HALL BAPTIST CHURCH UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 VINTp/MS
&4RLS HALL BAPTIST CHURCH CONTENTS Page Refor¢n¢è and admini5tratlV8 details of the Charity, its Trust8e$ and advisgrs Trustees. r8port Independent examlner's report statement of finan¢lal activltles Balance sheet Notes to the financial statements 10-25
EARLS HALL BAPTIST CHURCH REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025 Trustee5 A Smith, (Assistant Minist6rl C Warner N Milnèr lappolnled 6 April 20251 D Stsnton Iresigned 6 April 2025} S Street K Stanton liestgned 6 April 2025} PGoff E Dokosl18pwinted 6 April 20251 J Stanton (appointed 6 April 20251 Charlty reglstered numbor 1196272 Prln¢lpal offl¢¢ 120 Hobleythick Lane Westcliff on Sea Essex SSO ORJ A¢countants Venthams Chartered Accounlanls Millhou5e 32- 38 EÈsl Str¢91 Rochford Essex SS41DB Bankers CAF Bank 25 Kings Hi15 Avenue Kings Hill Wost Malling Kent ME19 4JQ PagÈ 1
EARLS HALL BAPTIST CHURCH TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their annual report together with the financial statements of the Charity for the 1 January 2025 10 31 December 2025. Oblectlves and activitiès a Poll¢les and oblectlyes The principal purpose of the church is the 8dvancement of the Christian faith according lo tho principles of the Baptist denomination. The church Tnay also advance education and carry out other charitable purptsses in the United Kingdom andlor other parts of the worfd. The trust deed ststes that the custodlan trustees are Tequired to pemirf( the building lo be used as a place of worship for th8 servic8 ot Almighty God, as a place for the Énstrudion of children or adults, or as a churd) hall, or as a place for th8 promotion of other charitable purpcpses. Th& ¢onslilulion states that membership of the Church Is open to thos$ who have profossed faith In Jesus Chrisl and wish lo become membgr5. and who, by applyng for membership have indicated acceptance of the beliefs, a willingness lo paCIpate in the aclwilies, have indicated their agreement to become a member and acceptance of the duty of members. In setling objectlves and planning for aclivthes, the Trustees have given due consideration lo general guidance published by the Charity Commission relating lo public benefit, including the guidance 'PubliG benefit.. running a charity {PB21'. b. Actlvltles undertaken to achlevo obj•ctiV8S In fvlfilling its purpose, the churEh enga9¢5 in a range ol adiviti¢s, whglher on its own or with others, that vary from time to titne. wth activities being initiated. expanded or closed, as appropriate. Thè church seeks lo prornote the Christian Gospel and to reach out inlo the community. It does this in a variety of ways.. through running a variety of courses, hosting specAfic community events and regular actNilies under the banner of The Ark. and various oth61 chSldren, fan)ily and young peoplé evènts. Thts Chh continues lo be used as a local polling slalion and a5 a distribution centre for the local Trussell Trust Foodbank. e. Volunteers The church Telies heavily on volunteers lo support ils paid staff in the areas ol ministry, children and youth work. All the administration, cleaning and general upkeep of the church is undertaken by volunteeis. d. Main activities undertaken to further the Charity's purposes for the public benefit Thé church is a m8mb8r of the Baptist Union of Great Britain {BVGBI and Eastem Baptist Association IEBAI. The ¢hur¢h looks lo promote, encourage, support and 8dvance iniliatives of BUGB and EBA, tho Baptlsl Missionary Society and Home Mission through prayer, financial contributions and, where appropriate, by making personnel available Irom the membership of the church. When it is able. the church also supports looal Baptist and ecumenical gatherings. Page 2
EARLS HALL BAPTIST CHURCH TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Achlevements and performanc• a. Revlèw ol aetivilies Since the departure in 2C124 of our previous minister. our churd) hss been 'pastoral vacanty for a new fvll- tim8 tNini5t8r. Duririg this period, the church has boon supp(>rted by our part-time Assistant Minisler, Andy Smith, and a capable Leadership team. The church has also benefitled greatly from the support Ènd guldaneè of our Moderatoi, Revd. Ivan King, who guided the church through a eomprehensive process of developing our 'Chur¢h Profile.. This was approved by th& Church Membership at the AGM, in April, and uploaded onto Baptists Together Settlement PioGess IBTSPI. Since then. the church has received interest from a small number of minist6rs looking for settlement, bul none has progressed beyond thè inits.al informal conversation stage. Ovor th8 Past year, the ¢hurch has benefitted greatly from tho ministry of a variety of guest speakers, including members of the fellowship. Thè church also experigncgd growth in the form of welcoming fvrther asylum seekers, new people into Church Mèrnbership and through baptism. The churoh has mainlaineLf the rhJrthm of its various regular mid-wè8k activid8s in The Ark for 0p18 in the ommunily. These offer a way for us to bè morè opÉn to, and 'to soften the edges of the Church, with, people in our community. Aclivlles indu¢Je Toddlers and Toast, Joyful Oanc¥ng, Warm Welcome and Renew Wellbeing. The chuich has also Gonlinugd lo b8 a distribution ntre for Southend FotsdbarFk. In the latter half of the year. the ¢Jeolsion was taken to paus&'Horizon' (youth clubl in order to Consid options for the futur&, as thè number 2ttending had become loo few tD makE it suslainablo. At the same lime, a new 18+ group, which offer5 a mix of spiritual and social activities, ha5 been established. W8 continue to seek to serve the chu¥ch and community in Iho 5 key argas we believg God wants us lo grow and develop. Using the acronym 'FAITH', thesg are- Fellowship and discipleship,. Advancing Kingdom Ministries.. Intantlonal community engagement,. Teaching (with leamlng and response),. and HelpSng run the church. All these areas are surrounded and support¢d by praygr. The church hosis a weekly prayer meetirig and has esiablished a number of Growth Ihomel Groups to foster Christian diseipleshlp and learning. provide mutual encouragement and support and an additional focus for prayer. FSnancial revlew a. Goin9 concern The Twstees maintain a c1088 check on the bank balances lo ensure sulficient resources were {and continue ID bel available for all the work undertaken by the chuTch. After makin9 apprOPat& onquiri95, tho TrustQ95 havts a reasonable expectation thal the church has adequate resources to continue in opeialional existence ft>r the forèseeable future. For thi5 reason, they ooritinue to adopt the going concern basis in preparing the financial statements. Further detsils regarding the adoption of the going COnM basis can be found in the accounting poliaes. b. Resee$ policy The Trustees aim to maintain unreslrlcled reserves, excluding fixed a55et5, ol six tnDnlhs' ullr8slriclod inwme as a buffer in case the church suffers from an unexpethd lack of income or inGf8ase in ils level of expenditure. The unrestricted reserves excluding fixed assets wEr¢ £&t8,831 12024- £162,498>, which is above the largel £215,22612024.- target £44,4961. The total incomg for the year was £430.851 12024.. £89,14Ql and the total expenditurè for the year was £119,03412024= £81.665I. The surplus for the year wa5 £311.81712024- £7,475 surplus}. Page 3
EARLS HALL BAPTIST CHURCH TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 ¢. Financlal rlsk management oble¢Uves and policles All major insurable rfsks are subject to normal churches, and employers. insurance. Contractual risks are reviewed before bping enterod into lo assess and, where possible, mitigate their impact (Trn the church's ability to fulfil its oblectives. Thg Trustees review and updat8 thè church's policies on a rolling programme, uslng model policies and advice from BUGB and good praeti¢e 9uidance. The Trustees revlew issue5 related to finanaal risk and maintain and review a risk regi¥ter. Activities run by the church are risk assèssèd. Thls procè55 is report8d lo and endorsed by the church members al the AGM. d. Prlnclpal funding The church's prfnc1pal source of funding 15 the donations it reiVeS from ehurch membèrs throughwl the year. This year the ChUh has benefilted from the gift of a largt Iggacy and rental income from the letting of its m8nse during its pastoral vacancy. Structure, govemanc& and managemgnt a. Constltutlon Earfs Hall Baptist Churd) Is a registered charitable inGorporated organisation ICIOI. numb&r 1196272, and is constiiutèd under 8 CIO Constiluii'on. b. Methods of appolntm•nt or el•ctk*n of Trustèès Thè managem8nt of the church is the responsibillty of the Tnjstees who are elected and ¢¢Tropled ler the terms of its CIO constitution, approved at a spoGial church rneeling on 27 June 2021 as amended on 8th April 2025 and which came into effect on 28 February 2022. Nèw Trustees are proposed and seconded by the church members and then appointed if they gain sufficient support frorn a ballot vote, usually at the AGM. c. Organlsatlonal structurè •nd d¢ci$i0nak19 pollcles The Trustees comprise the governlng body of Earfs Hall Baptist Church and are legally responsible for the governance and management ol th8 chuich. The Trustees are responsible Dn behaw of the church membership for developing strategies and initiatives for the futura direetion of the church, for presenling these to the church mèmbership for approval, and for overseein9 th¢lr implèmentation, once adopted by the church members. Plans for future perlod$ Our aims for the immedlate futurè are to continue rLJnning our regular acbvities and, under the guldance of our Moderator. to seok God's guidance in our ongoing search for a new full-time minister. We shall also keep on seeking new ways lo build relationships with the local community and to be known ag a wèlcomlng and supportive fellowship. Our visi()n to demolish and build a new church on our current site has not been lost, but mindful ol the timescale this will require, we are aware ol pressing needs to maintain our current building and to COll5ider making some improvements lo it. Pag6 4
EARLS HALL BAPTIST CHURCH TRUSTEES. REPORT (CONTINUED) FOR THEYEAR ENDED 31 DECEMBER 2025 Slatement of Trustees, responsibilities The Trustees are responsible for preparing Ihe Trustees, Report and the financlal 5tateTnevhts in awordanc8 with applicable law and United Kingdom Accounting Standards (United Kinyjom Generally Accepted Accounting Practi1. The law applirable to charities In England & Wal8s requires the Trustees to preparè finanual stat&m8nts for eaGh financial year whlch give a true and fair view of the state of affairs of th6 Charity and of its incoming resources and applieation of resouT¢es. including ils income and expenditure, for Ihal period. In preparing these financial statements, the Trustees are required to: seled suilablg accounting policies and then apply thèm consi5tently', observe tho methods and principles of the Charitiès SORP (FRS 1021., make ludgrnents and awunling eslimales that are reasonable and prudent.. state whether applicable UK Accounting Standards IFRS 1021 have been ftAkwÈd, subjÈet to any material departure5 disclosed and explalned in the linancial statements., prepare the financial ststements on the going concem basis unless it is inappropriatè to presume that the Charity will continue In business. The Truste•s ara rèsponsible for keaping adequate accountlng records that are sufficient to show and explain th¢ Charity's transactions and disclose with reasonable accuracy al any lime the finanal position of Ihe Charity and enable them to ansure thst the financial slalements comply with the Chclritie5 Act 2011, the Charfty (Aecounts and Reports) Regu131ions 2008 and the provisions of the CIO Constituknon. They are also responsible for safeguarding the assets ol the Chatily and hence for taking reasonable steps for the prevention and detection of fraud and othèr Irregularities. Approved by order of the members of the board of Trustees signèd trn tyeir bèhalf by.. PGO Truste S Street Trustee Date". Pa99 5
EARLS HALL BAPTIST CHURCH INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Ind8P8ndent examln&r's rèport to the Tru$lgB5 of Ear15 Hall Baptl$t Church Ilh• Charity'l I rewrt lo the charity Trustees on my examination of the accounts cf the Charily for the year ended 31 Dmber 2025. R8spon8ibllltles and bas1$ of report A5 the Trustees of the Charity you are responsible for th8 preparation of the account5 in aordanCe wlh the requirements of thè Charities Act 20111'lhe 2011 A¢ri. I report in respect of my exarnination of the Charit518 accounts carried out under sÈctiDn 145 of Ihe 2011 Act and in carrying out my examinatlon I h8v8 followed the applicable Dlre¢tions given by the Charity Commlss¢tsn under section 14515llbl of thè 2011 Act. Pa9e 6
EARLS HALL BAPTIST CHURCH INDEPENDENT EXAMINER'S REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Ind&pÉndent examln&r'$ statement Since the Charitys gross income exeeeded £250.000 your èxarnin8r musl be a member of a b¢Kly listed in section 145 of the 2011 Act. I confirm that l am qualified tts undertake the examiiiation be¢ause l am a member of The Instilule of Charterèd Acwunlants in England and Wales IICAEWI, which is one of the listed bodies. Your attention is drawn to the fa¢t th81 the Charity has ppared the accounts in accordancè with Accounting and R8POrting by Chaiili¢s= Slalement of Recommend8d Practice applicable to ¢harilig8 preparing their ¢¢tsunt5 in accordance with the Financial Reporting Standard applicable Sn the UK and Republic of Ireland IFRS 1021 in prèference to the Accounting and Reporting by Charits'es.. Statement of Recommended Practie ISsed on l Apill 2005 which is referred to in the extant regulations but has been withdrawn. l understand that this has be6n done in order for the ac¢ounls lo provide a true and fair v18w in acwrdancg with the Generally Acceptod A¢¢ounling PractSce effective for reporting periods beginning on or after 1 January 2015. I have completed my axa1nlIOn. I confim th81 no matters have come to my attention in connection with the examination giving me Cause lo believe that in any material respecL accounting records ware not kèpl in resped of the Charity as required by section 130 of the 2011 Act-, or the accounts do not accoFd with those records.. or Ihe accounts do not comply with the appIlble requirements conceming the form and cont8nt of accounts sel out in the Ch8rities IAc¢ounts and Reportsl Regulations 2008 other than any requir8ment that the accounts give a 'true and fair. view which Is not a matter considored as part of an indtrpendenl xamination. I have no concerns and have com& across no Other matters in connectlon with Ihg examination lo which attention should be drawn in this report in order to enable a PlDper understanding of the accounts tr) be reached. This port is tnade solely to Ihg Charitys Trustees, 88 8 body, in accordance Part 4 91 the Charities IA¢wunls and Reports) Regulations 2008. My work has be8n undertaken so that I mlght statè to the Charittys Truslges those matters l am required to state to thèm in an Illdopgndenl Examinerfs Report and ftsr no oth8r purpose. To the lullest exlenl pemiilled by law, I do not accept OT assume responslbllity to anyone other than the Charity and the Charitys Trustees as a body, for my work or for Ihis report. Signed.. Stuart Harrfson FCA Datsd.. Venthams Chartered Accountants Millhouse 32- 38 East Stroet Roehford Essex SS4 10B Pag8 7
EARLS HALL BAPTIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Unr85trlctèd funds 2025 Restri¢t6d funds 2025 Total funds 2025 Total fvnds 2024 Note Ineome from: Donatlons and legaues Invesltnenls 411,533 18.918 400 411,933 18,918 80,241 8.899 Total incom• 430,451 400 430,851 89. 140 Expendltur• on: Charitable activities 45,244 73,790 119,034 81.665 Total txpenditure 45,244 73.790 119,1)34 81,665 Net mov¢ment In funds 385,207 173,3901 311,817 7,475 Reconclllatlon of fvnds.. Total funds brought fc)rward Net movetnent in funds 1,322.4S0 385,207 266,121 173.3901 1.588.571 311,817 1,58f,096 T.475 Total fvnds carrl•d ftsard 1.707,657 192,731 1,900.388 1.588.5T1 P398 8
EARLS HALL BAPTIST CHURCH BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Note FÉxgd assets Tangible assets 1.158,826 1, 159,952 1.158,826 1, 759,952 Current assèts Debtors Cash al bank and in hat 12 7,730 736.217 12,786 419,031 743.947 43t.8t7 Current Ilabllltles Creditors.. amounts falling due withln one year 13 12,3851 (3.198) Net current assets 741,562 428,619 Total ass*t$ le$5 CUTrent liabllltlos 1,900,388 1,588.571 Totsl nel assets 1,900,388 1,588,571 Charity funds Restricted funds Unrestricteil funds 14 14 192,731 1,707,657 266, 121 Y,322,450 Total fvnds 1,900,388 Y,588,571 The financial slatetnents weTe appTov8d and aulhori58d for issue by the Trustees and signed on their behalf by- s street Trustee Ttustèe Date.. 99 L Pagg 9
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 General information Earts Hall Baptist Church is a Charitable Incorporal8d Organisation registered in England and Wales, registration numbei 1196272. Its principal office address is 120 Hobleythick Lane. Wèstdlfl-On-S8a, Essex, SSO ORJ. A¢¢c•unling pollcles 2.1 Basis of preparation of flnarteial statements Th¢ financial stalernents have been prepared in accordance with the Charities SORP IFRS 1021- Accounting and Reporting by Charities.. Statem6nt of R6comtnÉndèd Practicè applicable to charities PTeparing their accoun15 in aowrdance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 lefleclive 1 January 20191, the Financial R6ptirbng Standard 8pplicable in the UK and Republlc of Ireland IFRS 1021 and the Charities Act 2011. The finandal statements have been prepared to give a 'true and fairf view and have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the exlent required lo provide a 'true and fair, vlew. This departure has involved following the Charities SORP IFRS 1021 published irl Odober 2019 rather than the Accounting and Reporting by Charllles.. Statement of Recommended Practice effective from l April 2005 which has since been withdrawn. Earfs Hall Baptist Church meets the definition of a public benefit entity under FRS 102. Assets and Ilabilities are initially recognised at historical cost or transaction value unles5 Otherwise stated in the levant accounting policy. 2.2 Incom• AJI income is recognised once the Charity has enlillement to the income, bt is probable that the incorne will be received ar)d the amount of income receivable can be measured reliably. The ieGognition of income from legacies is dependent on 8slablishing enlill8m8nl, the probability of receipt and the ability lo estimate with sufficient accuracy Éhe amount receivable. Evidence of entitlement lo a legacy exi5t5 when the Charity ha5 sufficient eviden that a sift ha5 been left to them (through knowledge ol the existence of a valid 11 and the death of the benefactor) and tttè executor is satisfied that the property In question will not be required lo satlsfy elalms in the estate. Receipt of a legacy must be recognisèd when it is probable that it will be rèceived and the fair value of the amount recoivabltr, which will generally be Ihe axpocted cash amount lo be dlstfibulgd to th& Charity, be reliably m8asured. Income tax recoverable In relation lo Inveslmenl income Is COgnISed al the time th? Investment inGome is receivable. Page 10
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDE[) 31 DECEMBER 2025 Accounting pollcles Icontinuedl 2.3 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer ¢conomic benefit lo a third party. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured roliably. Expenditur8 is elassified by aclivity. The costs ol each actlvity are made up of the lolal of direct $ts and shared costs. inGluding support COSt5 involved in undertaking each acbvlly. Direct ctrsts attributable lo a single activily are allocaled directly lo that aLtivity. Shared costs which contribute lo more than onè activtty and sUPPQrt costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the uso of resources. Centsal staff costs are allocated on the basis of lime spent, and depre¢ialion Charges allocated on the portion ol the ass8t's use. Expgnditur8 On ¢haritsble activities is incurr8d on directly und8rt8king th8 aetivities whith further the Chariws objectives. as well as any associated support costs. Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, sueh grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subj8cl lo ¢onditions whlch have not been met at the year end are not8d as commitment, but nLII accrued as expenditure. AU expendllure Is inclusive ol irreGoverablts VAT. 2.4 Interest recelvable Interest on funds held on deptssit is induded when receivable and the amount Can be measured reliably by the Charity., this is normally upon notitlcation of the interest paid or payable by the instilulloh with whom the funds are deposited. 2.5 Tangible fixed a3s8ts and depreeiation T8ngible fixed assets 8r8 initially recognlsed at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less aceumulated depreciation and any accumulated impairment losses. All costs Inrred lo bring a tangibl8 ftx¢d asset Intg its intended working condition should be included in the measurement ol cost. Depreclalton Is charged so as to allocate the cost of 18ngibl8 fixed assets less their residual value Qvgr thoir estirnatsd us¢fv1 IIVBS. Depreciation is provided on the followng bas85'. Freehold property Fixtures and fittirvJ8 No depreciation charged 10¢/ts straight line 2.6 Debtoys Trade and olhtsr debtors are recognised al the selllemgnl amount after any trade discount offered. P¥epayments are valued at the amount prepaid net of any Irade discoLFnts due. 2.7 C#$h at bank and In hand cash at bank and in hand inciudos cash and short-lerTn hlghly liquid investments with a short maluryty of three months or less from the dale of acquisition or opening of th6 deposit or similar a¢counL Page 11
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting pollcles Icontlnu&dl 2.8 LIabIlleS and provlslon Liabillties arè recognised when there is an obllgation at the Balance Sh¢et dale as a re5uM of a past event, it is probable that a transfer of economic benèfit will be required in setuement. and the amount of the settlement can be estimated rèliably. Liabllltlos are reco9nlsed al the arnount that the Charity anticipates it wll pay to 5Bttle fhe debt OT the amount il has received as advanced payments for the good5 or services il musl Provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the li value ol money 18 material, the provision is based on the present value of thosè amounts, discounted al the prfrtax discount rate that reflects the risks specific to thè Ilability- The unwinding of the discount is recognSsed In the Statement of Financial Activities as a finance c1>51. 2.9 Flnanclal Instruments Thè Charity onty has Iinancial assets and financial liabilities of a kind that qualrfy as basic financial instruments. Basi¢ financial instruments are inllially recognised al transaction valutr and subsequently measured at thelr setdèment value with the exception of bank loans which are subsequently measured at amortised co81 using the effective interest method. 2.10 P•nslon$ The Charity operates a defined contribLJtion panslon schéma and thè pèftsion chargè rèprèsènts the amounts payable by th¢ Charlty to the fu1 in respect of the year. 2.11 Fund accounting General funds are unrestricled funds which are available for use al the discretion of the Trustees in furtherance of th8 general objectives of the Charity and which have not been designat for other purposes. Designated funds eomprlsè unrgStrict8d funds that have been set asid8 by the Trustges ft>r particular purposes. The alm and of each designated fund is sel out in the notes to the fin8ncial statem¢nls. Restricied funds are funds which arè to bè usèd in accordsnce wifh specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and adrninislering such funds are charged against the specific fvnd. The aim and use of each restr¢cted lund is set out in Ihe notes to tha financial statements. Invest¥F¥enl income, gain3 and1osses are albcaled to the appropriate fund. Page 12
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Incomo from donatlons and legacies Unrestrl¢ted Restricted funds funds 2025 2025 Total funds 202S Donatlons General offerings and grft aid Use of Hall Rèbuildin9 Other donations 78,786 2,329 78.766 2.329 4,237 400 4.637 Subtotal 85,332 400 85,732 Legacigs 326,201 326.201 411.533 400 411.933 Unreslricled funds 2024 Reslrict8d funds 2024 Totèl funds 2024 Donations General offersngs and gift aid Use of Hall Rebuilding Other thnalions 72,943 1,765 72,043 1,765 102 1(12 46 5,285 5,331 Subtotal 79.093 148 19.241 Legacies I,ooo 80.093 148 80.241 Page 13
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Investment Incom• Unrostricted funds 2025 Total funds 2025 InvestrFTrent Trncome- local inve51menl propee5 Investment incomè- local cash 9,328 9,590 9,328 9,590 18,918 18.918 Unrestsycted funds 2024 Tot l(Jnds 2024 Investment incoffle- IKal Gash 8,899 8,899 Analysls of grants Grants to Institutlons 2025 Total funds 2025 Grants, Church 4.8 4,800 Grants to Instilutions 2024 Total lunds 2024 Grants, Church 4,994 4,994 The Charity has made the followng material grants lo institutions during the year.. Pag8 14
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysls of grants Icontinu8dl 2025 2024 Name ol Institullon Baptist Misslonary Society Baptist Union of Great Britain- Horne Mission Fund 2,400 2,400 2.594 2.400 4,800 4,994 Analysis of expendlture on charitable activitie5 Summary byfund typ• Unrèstflcttd RèstrÈetèd fvnds funds 2025 2025 Total 2025 Church 45.244 73,790 119,034 Unreslricfed funds 2024 Restricted funds 2024 Tolal 2024 ChuT¢h 68,839 12,826 81,665 Analy515 of Expenditure by adlvlt165 Actlvltles undertaken dlre¢tly 2025 Grant funding of a¢tSvltles 2025 Support Costs 202S Total funds 2025 Church 112,124 4,800 2,110 119,034 Page 15
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysls of expenditure by actlvltles Icontlnuedl Act11(19$ undertaken directly 2024 Granl funding ol 8ctlvitios 2024 pport Gosls 2024 Tol funds 2024 Church 74.528 4,994 2,142 81,664 Analysls of dlr•¢t ¢o$t Total fvnds 2025 Church 2025 Depreciatio Training Ministry Pastoral Pastoral support Utiliti8S 1.126 244 1,126 244 5.809 643 5,809 643 100 100 11,810 69,926 13.124 1,164 3.461 2,994 1,723 11.810 69,926 13.124 1.164 3,461 2,994 1.723 Rgpairs lo the church building Administration Youth Fabric Fabric relurbi5hment Thank offering Total 2025 112.124 112.124 Page 16
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER202S AnalysSs of expendlture by activities {contlnu•dl Analysls of dlrect costs l¢onllnuedl Total funds 2024 Church 2024 Stsff costs 3Y.992 1.126 3.443 7.684 352 31,992 1, 126 3.443 7.684 352 Depreciation Employee relaled costs Ministry Pastoral Utilities 9.998 3.827 9,364 591 13 9,998 3,827 9.364 591 13 Repairs to the church buildlng Adminislratitsn Youth Outreach Fabric 2.317 2.154 1,667 2,317 2,t54 1,667 Fabric refurbishment Thank offering Total 2024 74.528 74,528 Page 17
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Analysls of expenditure by actlvitles Icontlnu8dl Analysis of support costs Total funds 2D25 Church 2025 Govem8nc8 (x)sts 2.110 2,110 Total funds 2024 Church 2024 Govemance costs 2. 142 2,142 Independent examiner's romuneralion The independent ex8minels remuneration amounts to an ind¢pondent gxamSner fee of £1.996 f2024 £1,938), and PayToII services of £11412024- £2041. Staff costs 2025 2024 Wages and salaries Contribution to def1ned contribution pension sthemes 29, 107 2,884 Sf,991 The average number of persons employed by thts Charity during the year was as follows: 2025 No. 2024 No. Minlst8rs ND employee received r8mun8ra0n amountlng to more than £60,000 in either year. Page 18
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 10. Trustèès. rèmuneration and expenses During the year, no Trustee reiVed any lemunerdtion OT other b8n8fits {2024- EMIL). During the year ended 31 D&cember 2025, no Trustee expenses have been incurrad (2024- £NIU. 11. Tangible fixed assÈt$ Freehold Flxtures and property fittlngs Total C95t or valuation At 1 January 2025 1,155,281 32,121 1.187,402 Al 31 December 2025 1.155,281 32,121 1.187,402 Depreclatlon Al l January 2025 Charge lor the year 27,450 1.126 27,450 1.126 At 31 December 2025 28,576 28.576 Net book value At 31 DeceTllbgr 2025 1,155,281 3,545 1,15B,826 At 31 Decembw 2024 1, 155,281 4,671 1,159,952 12. Debtors 2025 2024 Due within one year Prepayments and accrued income Tax recoverable 4,290 3,160 9,626 7.730 12,786 Page 19
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 13. Credltors: Amounts falllng due withln onè yèar 2025 2024 Accru818 and deferred income 2,385 3, 198 Paya 20
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 14. Statement of fijnds Statement of funds- curr•nt year Balance at 31 December 2025 Balancè at 1 January 2025 Transfers nlout Income Expenditure Unrestrlcted funds De$ignated funds BMS Home Mission Fund 12,4001 12,4001 2.400 2,400 14,8001 4,800 General funds General Fund 1,322,450 430,451 140,444 14,8001 1,707,657 Total Unrèstrletèd funds 1.322,450 430,451 {45,2441 1,707,657 Restrlcted funds Donations 250 400 1250} 400 Crossing Boundaries Legacies Rebuilding l¢Jnd Legacy maintenance fund 2,226 1.516 159,911 102.218 2,226 1,516 159,911 28,678 173.540} 266.121 400 173.790} 192,731 Total of funds 1,588.571 430,851 1119,0341 1,900,388 P896 21
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 DECEMBER 2025 14. Statement of funds lcontinuedl statemènt ol funds- prior year Balance af 31 December 2024 Balanc8 at l Jantjèry 2024 Transfe in/our Income Expendifrur& Unrestrlcted funds General Fund 1.289.671 88,992 {68.839J 12,626 1.322.450 Restrlct•d funds BMS Home Mission Fund Donatlons Crosslng Boundaries Legacies Rebuildlng fund Legacy maintenance fund 46 (2.594) (2,400J 2,548 2,400 (1.731) 1,981 2,226 17,359 159,809 11Q,Q50 250 2.226 1,516 159,911 102.218 (15.843) 902 f7.832) 291,425 148 (12,826) (12,626) 266, 127 Totsl of funds 1,581,096 89, Y40 (81,665) 1,588,571 Page 22
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 15. Rèstrietèd funds The ¢harily hold5 five reslrided funds Ihal rèpresent donations lor particular areas of charity work or spc¢ilic projects undertaken. The purpc>ses of the five funds held are as lollows.. Dunations fund - The Church appeals lor donations to send on to specific charities in keeping with its charitabl8 object$ from lime to time. As these donations are for a speclfic cause they aro held as restricted funds until Ihey are distributed to the charities in question. Crossing Boundaries fund - The CrossSng Boundzrles project was part of the wider work of the church linked to carE and support to pgople in our community. The funds came lo us from various grant makSng trusts. A balance continues to be shown pending a reswnse from the donors as lo whether they are happy for this to b8 t¥ansferred lo the Church funds. Legacies fund - Whi151 occasionally legacies are given for a specific purpose they are usually given for the work of the Church. However, the Church Meeting votes to dettide al that tho legacy b8 k8pI separate from the nomal Incrjmg untll bl a decislon Is ma(le as lo what purpose the1gga¢y wll be used for. Rebuildlng fund Through prayerful dis¢ornm¢nt, we h8V8 fell God promplinu us lo &xplor$ the opportunities that may be available il we wer9 to redevelop and enhance our existing builijings. This would ensure that wo continued to offer accessible but better premises for those that wish to explore the Christian faith by altending church service5 on a Sunday and to our local comfflunily in attending other events that are held during the week as part of our DUtreaEh to ihetll. The fund 15 therefore set-up to advance initial feasibllily studies to se8 what possibilities are available to us. Legacy maintenance fund - This fund is lor the benefit ol Earf5 Hall Baptist Church for the maSntenanee and redéeoration of the Earf5 Hall Baptist church and for Ihe purchase of equipment and new hymn books lo be used sojely In the Eads Hall Baptist Church. Page 23
EARLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 16. Summaryoffunds Sumwnary of funds- current year Balance at 31 Dg¢¢mbgr 2025 Balance at i January 2025 Tran$f*rs Inlout Incomo Expgndlturg Deslgnaled funds General funds Restr(cted funds {4.800) 140,444) 173.790) 4,800 14,800} 1.707,657 192,731 1,322,450 266.121 430.451 400 1,588.571 430,851 1119,0341 1,900,388 Summary of funds- prior yèar Balance al 31 December 2024 Balance at 1 January 2024 Transfers in/oul In¢om8 Expondilure General funds Reslrtcted funds 1,289,671 291,425 88,992 148 f68,839J (72,826) 12.626 (12,626) 1,322,450 266,121 1,581,096 89, 140 (81,665J 1,558,571 17. Analysis of net assets between fund5 Analysls of net assets batw•on fvnd$- ¢urr¢nt y¢ar Unrestricted Restricted funds funds 2025 2025 Total funds 202S Tangible ftxed assets Gurrenl assets Gredilor5 dug within year 1,158,826 551,216 12,3851 1.158,826 743.947 12,385} 192.731 Total 1,707,657 192.731 1,90D,388 Page 24
&IRLS HALL BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 17. Analysls of n•t assèts bètweèn funds leontinuedl Analysis of net assets betweon funds - prlor year Unreslricled fvnds 2024 Restricted funds 2024 Tolal funds 2024 Tanglblé fixèd Assets Current assets Creditor5 due within one year 1,159,952 165.696 (3, 198) l.f 59,952 437,877 (3. 198) 266.121 Total 7,322,450 266,t21 1,588,571 18. Pension Commitments The charity operates a defined contributions pension scheme. The assels ol the scheme are held seperalely from those ol the charity in an independently administered fund. The pension cost charge represents contributions payabl& by thè charity to the fund and amounted lo £NIL12024.' £2,884). 19. Relat¢d party tran$a¢tlons During the year the trustees made a totsl of £18,53512024.' £20,335) in donations to the charity. Page 25