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2024-12-31-accounts

Central Baptist Church Walthamstow

Report and Accounts Year ended 31 December 2024

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

CENTRAL BAPTIST CHURCH WALTHAMSTOW

LEGAL AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2024

ADDRESS FOR CORRESPONDENCE

101A Orford Road, Walthamstow London E17 9QR

GOVERNING DOCUMENT CIO registration 9th November 2021 CHARITY REGISTRATION NUMBER 1196500 TRUSTEES RESPONSIBLE FOR Tibor Dekany MANAGING THE CHARITY Andrew Ferdinando Robert Jeffery Thomas Kitchen Roger Neil (resigned March 2025) Winston Reid Maurice Titmarsh Antonio Verde (appointed January 2025)

CUSTODIAN TRUSTEES BANKERS INDEPENDENT EXAMINER

London Baptist Property Board Ltd. Co-operative Bank

Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal and Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Pages 8-9 Notes to the Accounts

Page 1

Central Baptist Church, Walthamstow, a Charitable Incorporated Organisation Trustees’ Annual Report 2024

Objectives and Aims

Central Baptist Church, Walthamstow, exists to advance the Christian faith in accordance with our Basis of Faith, primarily, but not exclusively, within Walthamstow and the surrounding neighbourhood.

The trustees have had regard to the guidance issued by the Charity Commission on public benefit. Through our core activities, we have continued to help people see that following Jesus is the best decision they could ever make.

Activities

Our activities all seek to glorify our tri-une God and to point to Jesus Christ. Our main activities are the provision of Sunday worship services, prayer meetings, group Bible Studies and one-to-one Bible studies, pastoral care and outreach (including children’s and youth groups, leafleting the neighbourhood and marketplace evangelism). We currently support (financially and in prayer) 8 missionaries and Christian organisations in their service to God and proclamation of the gospel in the UK and around the world. This year included visits with ministry reports from three of the missionary organisations we support.

We thank God for the baptisms of three adults during 2024. We were encouraged by each of their testimonies, as they spoke about how God had worked in their lives so that they trusted Jesus Christ as Lord.

We continued to encourage the church community to keep trusting God, and to keep following his commands, which are good for them and for the wider society. In particular, the preaching of God’s Word, the prayer meetings and the Bible studies challenged members of the fellowship to continue to serve the Lord. 2024 included a special focus on seeing Christ in all the Scriptures and included a challenge to read the whole Bible in 12 months; a series of sermons looking at Christ revealed from Genesis to Revelation; three minute summaries of Old Testament books showing how they pointed forward to Jesus; and the display of a giant timeline of the Bible from Creation to New Creation.

Our activities are often run by volunteers from within the membership of the church, and we thank God for giving a variety of gifts to his people to enable them to serve him and one another.

Achievements and Performance

We have been encouraged by a good number of visitors throughout the year, and some who have stayed, including families with children. This has led to a small but important growth in our two Sunday School classes, an answer to prayer!

At the same time, numbers attending our midweek children’s group, Good News Club (for 5-11 year olds) has dwindled. When some of the children became too old for the group, it became clear that it was time for Good News Club to close. This has been a sad time, particularly for those staff who have put so much prayer and effort into the group. We are asking the Lord to direct us concerning what comes next. But we thank God that Under Fives (0-5s) and Yoyo (11-18s) continue to meet regularly, giving gospel opportunities week by week.

2024 has seen the launch of a new monthly Men’s Meeting, which Pastor Thomas Kitchen has set up and oversees. We are currently reading through the Christian classic, Pilgrim’s Progress, and discussing its application to our lives.

There have been a number of extra opportunities for pointing people to Jesus throughout the year. We have had visits from school children from three different schools, giving us opportunity to explain what Christians believe from the Bible. We held special events including a quiz night, a family event, a Christianity Explored course and our usual Christmas services which were well-attended.

Page 2

Financial Review

We are thankful to God for his financial provision through another year.

The unrestricted donations were £99,128 (this includes reclaimed gift aid and a legacy of £20,000 from the estate of a lady who used to attend the church). Total income for the year was £126,304 of which £5,963 was restricted.

The trustees and members approved work on the guttering of the church and manse totalling £2,598, repairs to the roof of the Manse costing £1,770 and repairs to the Church roof costing £960. The loft space at the Manse was also boarded out, and a hatch and ladder installed, at a cost of £2,272. Total expenditure for the year was £134,692 of which £5,102 was restricted.

During the year the total of all funds fell by £8,389. A fall in total funds was expected, because of the extra costs involved in employing a second full time worker, our Associate Pastor. But this fall in funds was less than expected, because of the legacy of £20,000 mentioned above.

We continue to observe our reserves policy. We aim to maintain a minimum reserves balance of £36,000, which consists of £29,000 for basic running costs and £7,000 to cover unforeseen costs or unforeseen reductions in income.

At the end of the year the charity held £148,286 of which £1,572 was restricted. From 1st March 2023, we have been paying the stipend of an Associate Pastor. This was expected to initially last for a period of three years but is now expected to last for four years. Most of the funds in excess of the above reserves policy are expected to be used to meet the employment and other costs associated with employing a second paid worker over the projected four years of the employment.

Structure, Governance and Management

Central Baptist Church Walthamstow operates as a charitable incorporated organisation (CIO), Central Baptist Church Walthamstow, charity number 1196500, constituted under a Constitution and a Handbook.

Our trustees are the deacons and elders of the church, including the pastor, and are appointed by the members according to the handbook.

Reference and Administrative details

Charityname Central Baptist Church,Walthamstow
Registered charitynumber 1196500
Charity’s principal address 101A Orford Road, Walthamstow, London, E17 9QR

Names of the charity trustees who manage the charity:

1
2
3
4
5
6
7
8
Trustee name Office (if any) Dates acted if not for
wholeyear
Name of person (or body) entitled
to appoint trustee(if any)
Robert James Jeffery Pastor
Thomas Kitchen Associate Pastor
Roger Geoffrey Neil Elder Resigned March
2025
Maurice Roy Titmarsh Elder
Winston Livingstone Reid Deacon
Andrew Alan Ferdinando Deacon
Tibor Dekany Deacon
Antonio Verde Deacon Appointed January
2025

Page 3

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position(eg Secretary, Chair, etc)
Date

Robert Jeffery(Jun 30, 2025 22:40 GMT+1)
Robert Jeffery

Robert Jeffery
Pastor
Jun 30, 2025
Jun 30, 2025

Page 4

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

CENTRAL BAPTIST CHURCH WALTHAMSTOW

I report to the trustees on my examination of the accounts of Central Baptist Church Walthamstow ('the charity') for the year ended 31 December 2024 on pages 6 to 9 following.

Responsibilities and basis of report

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

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

Independent examiner’s statement

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

  1. the accounts do not accord with the accounting records.

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

J. Young

J. Young (Jul 3, 2025 11:37 GMT+1)

Jaimée Young

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Jul 3, 2025

Page 5

CENTRAL BAPTIST CHURCH WALTHAMSTOW

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted Funds
General Designated Restricted Total Total
Funds Funds Funds 2024 2023
Notes £ £ £ £ £
Income receipts
Donations 68,220 - 3,963 72,184 73,474
Gift aid receipts 10,908 - - 10,908 12,696
Legacies 20,000 - 2,000 22,000 1,000
Rental income 2 15,010 - - 15,010 13,725
Interest 5,865 - - 5,865 5,335
Other 338 - - 338 799
Total receipts 120,340 - 5,963 126,304 107,029
Payments
Payments
in
relation
to
activities undertaken directly
charitable 3 117,593 - 1,294 118,887 108,498
Grants
paid
in
relation
to
activities undertaken by others
charitable 4 11,998 - 3,808 15,806 12,204
Total payments 129,590 - 5,102 134,692 120,702
Net
of
receipts
/
transfers
(payments) before (9,250) - 861 (8,389) (13,673)
Transfers between funds 6 - - - - -
Net movement in funds (9,250) - 861 (8,389) (13,673)
Cash funds as at last year end 155,965 - 711 156,675 170,348
Cash funds at this year end A 146,714 - 1,572 148,286 156,675

The notes on pages 8-9 form part of these accounts.

Page 6

CENTRAL BAPTIST CHURCH WALTHAMSTOW

STATEMENT OF ASSETS AND LIABILITIES

AS AT THE YEAR ENDED 31 DECEMBER 2024

A
Cash funds
Cash at bank with immediate access
Notice deposits
Petty cash
B
Other monetary assets
Gift aid due to charity
Other debtors
C
Liabilities
Falling due within one year:
Promised missionary funding
PAYE/NI due
NEST pension
Accrued expenses
Fee for Independent Examination
D
Assets retained for charity's own use
Church Building & Hall [Orford Road]
Manse
Residential property
Contents and equipment
General
Designated
funds
funds
£
£
38,625
-
108,039
-
50
-
146,714
-
8,513
-
3,780
-
12,293
-
2,938
-
1,470
-
-
-
-
-
1,236
-
5,644
-
Unrestricted Funds
Restricted
funds
£
1,572
-
-
1,572
-
-
-
-
-
-
-
-
-
Total
2024
£
40,197
108,039
50
148,286
8,513
3,780
12,293
2,938
1,470
-
-
1,236
5,644
Value
2024
£
208,000
208,000
Total
2023
£
24,451
132,175
50
156,675
8,630
3,688
12,318
2,964
1,024
371
62
1,200
5,621
Value
2023
£
184,301
184,301

The trustees have used insurance values for contents and equipment as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.

Current values have not been quoted for the properties because reliable valuations are not available and disclosure is not mandatory.

E Guarantees and secured debts

The charity has not given any guarantees and has not provided its assets as security for any liabilities.

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

by _____Robert Jeffery Robert Jeffery (Jun 30, 2025 22:40 GMT+1)Robert Jeffery date _____ Jun 30, 2025

The notes on pages 8-9 form part of these accounts.

Page 7

CENTRAL BAPTIST CHURCH WALTHAMSTOW

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

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

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Rental income
Hire of hall for U3A
Hire of hall for polling
Ground Rent from Flats (Village Court)
Barnabas House rent
3
Payments in relation to charitable activities undertaken directly
Employment costs
Note 5
Visiting speakers
Children and young people
Church repairs and maintenance
Church insurance
Church utilities
Barnabas House running costs and maintenance
Manse running costs and maintenance
Note 5
Evangelism and events
Fellowship Fund
Equipment and furnishings
Conferences and training
Governance and legal fees
Administration and support
Subscriptions and licences
4
Grants paid in relation to charitable activities undertaken by others
Organisations:
Illyrian Gospel Trust
European Missionary Fellowship
Contagious Youth Camp
Hope Community Church
Equipping Pastors Worldwide
Child Evangelism
Dorothea Mission
Lodge Trust
Organisations < £1,000
Individuals:
Pastor in Philippines
Pastor in Sudan
Other
Unrestrict Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
ed Funds
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
554
740
-
-
-
-
-
1,294
93
93
-
45
45
45
45
45
3,308
45
45
-
3,808
Total
2024
£
300
500
150
14,060
15,010
78,446
2,760
834
9,324
3,780
6,466
1,100
3,373
3,782
1,254
816
2,189
1,725
664
2,373
118,887
2,181
2,250
-
1,091
1,306
1,091
1,091
1,091
3,308
1,306
1,091
-
15,806
Total
2023
£
225
-
300
13,200
13,725
63,092
2,507
551
11,017
3,688
3,919
2,725
8,200
3,470
769
1,076
1,863
1,474
2,228
1,918
108,498
1,827
1,827
264
913
-
913
913
913
2,398
920
1,213
100
12,204

Page 8

CENTRAL BAPTIST CHURCH WALTHAMSTOW

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

5 Transactions with related parties

Robert Jeffery served as a church leader and was paid £35,688 [2023: £32,085] for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document and include employer pension contributions.

In addition the charity incurred expenditure in respect of the provision of accommodation (which is customary for ministers) to Robert Jeffery, who is a trustee, so that they could better perform their duties (see note 3).

Thomas Kitchen served as a church leader and was paid £41,122 [2023: £30,910] for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document and include employer pension contributions.

Maurice Titmarsh, a trustee, was paid £1,391 [2023: £1,300] for preaching, not for serving as a trustee. These payments comply with the charity's governing document.

6
Movement of funds
General funds
Restricted funds
Missionary Funds
Flower Fund
Fellowship Fund
Other special offerings
Total funds
Opening
balance
£
155,965
155,965
711
-
-
-
711
156,675
Receipts
£
120,340
120,340
335
2,000
740
2,888
5,963
126,304
Payments
£
(129,590)
(129,590)
(920)
(554)
(740)
(2,888)
(5,102)
(134,692)
Transfers
£
-
-
-
-
-
-
-
-
Closing
balance
£
146,714
146,714
126
1,446
-
-
1,572
148,286

The Missionary Fund relates to funds donated specifically for the purpose of missionaries and mission organisations. The Flower fund relates to a legacy left to provide flowers for display within the church.

The Fellowship fund relates to donations given to meet needs of individuals at the discretion of the trustees.

Other special offerings were held for charities including Barnabas, Open Doors, London City Mission and SASRA.

7 The Baptist Pension Scheme

Previously the Baptist Pension Scheme’s now closed defined benefit scheme had been reporting a funding deficit and the charity had been making contributions to help make good the shortfall. The Baptist Pension Scheme provided estimates for the charity’s share of the funding deficit and the estimate at the year end was included as a monetary liability in the Statement of Assets and Liabilities.

In July 2022 the Baptist Pension Scheme reached an agreement with an insurance company, called Just, to secure the benefits payable under the now closed defined benefit pension scheme (‘DB Scheme’). The premium payable to Just was favourable and, after the transaction with Just, the DB Scheme no longer has a funding deficit. It will take some time to complete the process and, until it is complete, some risks remain. Based on current values the Baptist Pension Scheme believes it has sufficient assets to complete the process without requiring additional contributions from participating employers but, because some risks do remain, the charity has been asked to make a nominal monthly contribution of £1 to the DB Scheme from August 2022.

Page 9