**Charity Registration No. 1196764**
**Company Registration No. (England and Wales)**
## **BOTTESFORD BAPTIST CHURCH**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2024**
## **BOTTESFORD BAPTIST CHURCH**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mrs L C Robinson|
|---|---|
||J Robinson|
||Dr N Rizk|
||E Spence-Ross|
|**Secretary**||
|**Charity number**|1196764|
|**Company number**||
|**Principal address**|Chancel Road|
||Bottesford|
||Scunthorpe|
||United Kingdom|
||DN16 3LD|
|**Independent examiner**|TC Group|
||20 Commerce Road|
||Lynch Wood|
||Peterborough|
||Cambridgeshire|
||England|
||PE2 6LR|
**BOTTESFORD BAPTIST CHURCH**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6 - 7|
|Notes to the financial statements|8 - 13|
## **BOTTESFORD BAPTIST CHURCH**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
The trustees present their report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
## **Objectives and activities**
The Charity is governed by an approved governing document which states that the
principal purpose of the charity is the advancement of the Christian faith according to the principles of the Baptist denomination.
The church's vision is 'to show and share Jesus in Bottesford and beyond'.
The charity provides for the advancement of the Christian faith in Bottesford and beyond by providing instruction for children, young people and adults in the Christian faith, holding public Christian worship, and having fellowship groups with other Christians.
The church seeks to be a friendly and welcoming community, and everyone is free to attend any of the Sunday services and mid-week activities. The church occupies premises which are held in trust by the East Midlands Baptist Association.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
In September the church hosted a visit from a local school. 60 year 1 children came with their teachers and support staff. They took part in various activities during the morning. There was storytelling, looking around the building and talking about Christianity. There was also time to sing songs with actions.
The regular Tuesday coffee morning (held weekly) is a wonderful opportunity to encourage the older generations to come and meet up. Many of the attendees live alone, so it is great to see them chatting and not wanting to leave at the end of the morning. There is no cost for the refreshments, but there is a donation box if anyone wants to give. The money is banked during the year and the coffee morning people decide which charity they would like the money to be given to at the end of the year. This year £649 was given to Lindsey Lodge Hospice (charity number:702871).
The church community decided to give to Lindsey Lodge Hospice in lieu of giving Christmas cards to each other. The donations came to £120.
The church partnered with local children’s services to provide 15 Christmas hampers for families who would otherwise have had very little at Christmas. Local supermarkets were generous in giving produce and money off the final bill. The children from the families were given a selection box each.
Throughout the year the church family and wider community have supported the Salvation Army foodbank by leaving items in a box in the church foyer. On a weekly basis these items are taken to the Salvation Army staff in Ashby for distribution to those in need.
- 1 -
## **BOTTESFORD BAPTIST CHURCH**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **Achievements and performance**
## Social event
The church community held a BBQ during the summer and invited the those on the fringes of the church, friends, neighbours and family to come together so that strangers could become friends. As strangers become friends, the opportunity to speak about Jesus becomes possible.
## Care
Pastoral care is provided from within the church community. At the present the church does not have a paid minister. Where further support was required, the trustees were able to contact Rev Tom MacDonald (Connect Church, Scunthorpe) who is the moderator while the church has a pastoral vacancy.
## Children and Youth
The church has been growing and several families have become part of the church community this year. There are now 17 children and youth aged between 4 and 16 One of the church couples came to the trustees asking if they could begin activities and teaching the children and youth on Sunday mornings. This started in November 2023. A creche has been started again for those children who are aged between 3-6.
## Discipleship
There are two discipleship groups. One on a Wednesday evening via Zoom, so that those who have moved away or live out of town but want to stay connected can do so. Prayer and practical support continue to be provided as is possible.
There is a group on a Thursday morning. This group has become a fellowship around the Bible, where personal care and support is always available. Everyone is able to join in the conversation around the passage being studied and no question is dismissed.
## Sunday Gatherings
Over the year the church community has continued to be blessed with a variety of speakers from within the church, ministers and preachers from the town and local areas as well as those from further afield. God has spoken about reaching others one by one with several sermons close together on the woman at the well (John chapter4) and about fervent prayer.
## Safeguarding children and adults at risk
The church operates systems to ensure that all of those working with children, young people and adults at risk are appropriately vetted with regard to the DBS
system. Arrangements are in place for all such people to receive suitable training for their roles within the church.
## Use of premises by outside groups
The building is also used by community groups:
- Scunthorpe and District Choral Society – the choir meet weekly in the winter months.
- Jen’s Special Place – provides a safe and empathic environment to allow grieving children and young people to freely express their grief and explore their feelings. This group meets twice a month.
- Chair-based exercise group – North Lincolnshire Council run this group which meets weekly.
- The church building is used as a polling station for local and national elections as needed.
- 2 -
## **BOTTESFORD BAPTIST CHURCH**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **Financial review**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Structure, governance and management**
From registration and being given a charity number (1196764) by the Charity Commission on 25 November 2021, it took 16 months to complete the process to become a CIO. In the meantime, the church continued as the old entity under the East Midlands Baptist Association (EMBA).
As of 1 April 2023, the paperwork was completed and the unincorporated church was merged with the CIO.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mrs L C Robinson
J Robinson Dr N Rizk E Spence-Ross
The trustees' report was approved by the Board of Trustees.
## **Mrs L C Robinson**
Trustee Dated: 28 August 2024
- 3 -
**BOTTESFORD BAPTIST CHURCH**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF BOTTESFORD BAPTIST CHURCH**
I report to the trustees on my examination of the financial statements of Bottesford Baptist Church (the charity) for the year ended 31 March 2024.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). 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**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.
I have completed my examination. I confirm that no 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 respect of the charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
- 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Marie Craig FCCA TC Group
20 Commerce Road Lynch Wood Peterborough Cambridgeshire PE2 6LR England
Dated: 3 September 2024
- 4 -
## **BOTTESFORD BAPTIST CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
|||**Unrestricted**|Unrestricted|
|---|---|---|---|
|||**funds**|funds|
|||**2024**|2023|
||**Notes**|**£**|**£**|
|**Income from:**||||
|Donations and legacies|**3**|1,418,609|2,000|
|Charitable activities|**4**|593|-|
|Investments|**5**|3,640|-|
|**Total income**||1,422,842|2,000|
|**Expenditure on:**||||
|Charitable activities|**6**|57,956|1,610|
|**Net income for the year/**||||
|**Net movement in funds**||1,364,886|390|
|Fund balances at 1 April 2023||390|-|
|**Fund balances at 31 March 2024**||1,365,276|390|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 5 -
## **BOTTESFORD BAPTIST CHURCH**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2024**_
|**Notes**
**Fixed assets**
Tangible assets
**9**
**Current assets**
Debtors
**10**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**11**
Net current assets
**Total assets less current liabilities**
**Income funds**
Unrestricted funds|**2024**
**£**
**£**
1,333,865
1,781
30,108
31,889
(478)
31,411
1,365,276
1,365,276
1,365,276|**2023**
**£**
**£**
-
-
390
390
-
390
390
390
390|**2023**
**£**
**£**
-
-
390
390
-
390
390
390
390|
|---|---|---|---|
||||390|
||||390|
||||390|
- 6 -
## **BOTTESFORD BAPTIST CHURCH**
## **BALANCE SHEET (CONTINUED)**
## _**AS AT 31 MARCH 2024**_
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.
The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on 28 August 2024
Mrs L C Robinson
## **Trustee**
## **Company Registration No.**
- 7 -
**BOTTESFORD BAPTIST CHURCH**
**NOTES TO THE FINANCIAL STATEMENTS**
_**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **Charity information**
Bottesford Baptist Church is an unincorporated charity (No. 1196754) registered in England and Wales.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
- 8 -
**BOTTESFORD BAPTIST CHURCH**
_**FOR THE YEAR ENDED 31 MARCH 2024**_
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **1 Accounting policies**
**(Continued)**
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.5 Expenditure**
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when conditions attaching are fulfilled.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings 2% straight line Fixtures and fittings 20% straight line Computers 33% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
- 9 -
**BOTTESFORD BAPTIST CHURCH**
**NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
_**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 10 -
## **BOTTESFORD BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **3 Donations and legacies**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2024**|2023|
||**£**|£|
|Donations and gifts|35,460|2,000|
|Funds transferred from old charity|1,383,149|-|
||1,418,609|2,000|
|**Charitable activities**|||
||**Advance the**|
**2023**|
||**Christian**||
||**faith**||
||**2024**||
||**£**|**£**|
|Sales within charitable activities|593|-|
|**Investments**|||
||**Unrestricted**|Total|
||**funds**||
||**2024**|2023|
||**£**|£|
|Rental income|3,640|-|
**4 Charitable activities**
## **5 Investments**
- 11 -
## **BOTTESFORD BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **6 Charitable activities**
|Depreciation and impairment
Mission direct costs
Share of support costs (see note 7)
Share of governance costs (see note 7)
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Insurance
1,648
-
Utilities
3,487
-
Telephone and internet
797
-
Computer costs
285
-
Repairs
7,807
-
Subscriptions
902
-
Stationery
744
-
Bank charges
45
-
Legal and professional
-
644
Accountancy fees
-
1,506
15,715
2,150
Analysed between
Charitable activities
15,715
2,150|**Advance the**
**Christian**
**faith**
**Advance the**
**Christian**
**faith**
**2024**
**2023**
**£**
**£**
34,487
-
5,604
1,610
40,091
1,610
15,715
-
2,150
-
57,956
1,610
**2024**Support costs Governance
costs
2023
**£**
£
£
£
1,648
-
-
-
3,487
-
-
-
797
-
-
-
285
-
-
-
7,807
-
-
-
902
-
-
-
744
-
-
-
45
-
-
-
644
-
-
-
1,506
-
-
-
17,865
-
-
-
17,865
-
-
-|**Advance the**
**Christian**
**faith**
**Advance the**
**Christian**
**faith**
**2024**
**2023**
**£**
**£**
34,487
-
5,604
1,610
40,091
1,610
15,715
-
2,150
-
57,956
1,610
**2024**Support costs Governance
costs
2023
**£**
£
£
£
1,648
-
-
-
3,487
-
-
-
797
-
-
-
285
-
-
-
7,807
-
-
-
902
-
-
-
744
-
-
-
45
-
-
-
644
-
-
-
1,506
-
-
-
17,865
-
-
-
17,865
-
-
-|
|---|---|---|
|||1,610
-
-|
|||1,610|
|||2023
£
-
-
-
-
-
-
-
-
-
-|
|||-|
|||-|
## **7 Support costs**
- 12 -
**BOTTESFORD BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **9 Tangible fixed assets**
|**Freehold land**
**and buildings**
**£**
**Cost**
Additions
-
Assets transferred from old charity
1,335,000
At 31 March 2024
1,335,000
**Depreciation and impairment**
Depreciation charged in the year
26,700
At 31 March 2024
26,700
**Carrying amount**
At 31 March 2024
1,308,300
**10**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income
**11**
**Creditors: amounts falling due within one year**
Accruals and deferred income|**Fixtures and**
**fittings**
**£**
2,214
25,932
28,146
4,490
4,490
23,656|**Computers**
**£**
117
5,090
5,207
3,298
3,298
1,909
**2024**
**£**
1,585
196
1,781
**2024**
**£**
478|**Total**
**£**
2,331
1,366,022|
|---|---|---|---|
||||1,368,353|
||||34,488|
||||34,488|
||||1,333,865|
||||**2023**
**£**
-
-|
||||-|
||||**2023**
**£**
-|
## **12 Related party transactions**
There were no disclosable related party transactions during the year.
- 13 -