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 pa￿CIpate 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 Ch￿￿h 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 apprOP￿at& 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 COn￿M basis can be found in the accounting
poliaes.
b. Rese￿e$ 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 re￿iVeS from ehurch membèrs throughwl the year.
This year the ChU￿h 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$i0n￿ak1￿9 pollcles
The Trustees comprise the governlng body of Earfs Hall Baptist Church and are legally responsible for the
governance and management ol th8 chuich.
The Trustees are responsible Dn behaw of the church membership for developing strategies and initiatives for
the futura direetion of the church, for presenling these to the church mèmbership for approval, and for
overseein9 th¢lr implèmentation, once adopted by the church members.
Plans for future perlod$
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 Practi￿1.
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 finan￿al 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
D￿mber 2025.
R8spon8ibllltles and bas1$ of report
A5 the Trustees of the Charity you are responsible for th8 preparation of the account5 in a￿ordanCe 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 p￿pared 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
ISs￿ed 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 axa￿1n￿lIOn. 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 appIl￿ble 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 fts￿ard
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 In￿rred 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 LIabIll￿eS 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 fu￿1 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 prope￿e5
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
Act￿11(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 r8mun8ra￿0n 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 re￿iVed 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