Trustees’ Annual Report for the period Period start date 1 April 2024 Period end date 31 March 2025
Charity name: Goodshaw Baptist Church Charity registration number: 1198013 Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
In fulfilling the purpose, the Church will engage in a range of activities either on its own or with others that will vary from time to time with activities being initiated, expanded, or closed, as appropriate. The activities may include but are not restricted to: regular public worship, prayer, Bible study, preaching and teaching baptism, as defined in the Baptist Union’s Declaration of Principle the Communion of the Lord’s Supper which shall normally be observed at least once a month evangelism and mission, locally, regionally, nationally and internationally the teaching, encouragement, welcome and inclusion of young people nurture and growth of Christian disciples education and training for Christian and community service giving and encouraging pastoral care supporting and encouraging charitable social action in the United Kingdom and abroad encouraging relationships with and supporting Baptists and other denominations |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | Trustees were involved in the transition from un- incorporated charity to CIO and followed guidance in documents and information issued by the Charity Commission. This was completed in July 2023 and enables us to better meet our objectives to serve our local community. |
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | The church has made improvements to the premises this year including an extension to the car park and the installation of noise attenuation panels to ensure the building is more accessible for those people with additional needs. New banners and noticeboards have been installed which better enable us to promote our services and activities. New and existing ministries all seek to make Jesus known in our community through words and action. These include drop-in sessions with free refreshments and monthly free lunches after the morning service. The annual Garden Party provides free entertainment and food and drink. Free weekly children’s club. Free weekly carer and baby/toddler group. We welcome everyone to take part in our worship and other activities. We support the local foodbank with regular donations and special offerings at Christmas and Easter. We support ministries at home and abroad through our annual harvest appeal. The church has strong links with our local school which uses our premises free of charge during the year. The local WI group meet in our building. The church continues to explore and plan for a building project which may remodel interior rooms and possibly extension work. |
Financial Review
| Financial Review | ||
|---|---|---|
| Review of the charity’s financial position at the end of the period |
Para 1.21 | See separate financial statements for clarification to the statements in this section. |
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | |
| Amount of reserves held | Para 1.22 | |
| Reasons for holding zero reserves |
Para 1.22 | |
| Details of fund materially in deficit |
Para 1.24 | |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 |
Structure, Governance and Management
| Description of charity’s trusts: | ||
|---|---|---|
| Type of governing document | Para 1.25 | Constitution |
| How is the charity constituted? | Para 1.25 | CIO |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | Trustees are selected according to the Church’s constitution: The appointment of Charity Trustees shall be undertaken by processes that are public, clear and open so that all Church Members are enabled to consider prayerfully who should be appointed as Charity Trustees. The processes shall ensure that notice is given of any forthcoming election so that Church Members may freely nominate prospective Charity Trustees whose names shall be submitted (after they have indicated a willingness to be appointed) for decision to the Church Members with the intention of ensuring that those appointed have a sufficient level of support from them. The Church Members’ Meeting shall appoint Charity Trustees to be responsible for the governance of the Church and where there is a Minister that person is a Charity Trustee because of their role and responsibilities. |
Reference and Administrative details
| Charity name | Goodshaw Baptist Church |
|---|---|
| Registered charity number | 1198013 |
| Charity’s principal address | Chapel street, Crawshawbooth, Rossendale, Lancashire BB4 8BS |
Names of the charity trustees who manage the charity at the date of signing the report
| Trustee name | Office (ifany) | Appointed |
|---|---|---|
| Jayne Haworth | 11/07/2023 | |
| Helen Bell | 11/07/2023 | |
| Rachael Rogers | 11/07/2023 | |
| Lynne Ainsworth | 11/07/2023 | |
| Robert Cooper | 11/07/2023 | |
| Christine Moores | 11/07/2023 | |
| Susan Edwards | Treasurer | 11/07/2023 |
| BeverleyFarrow | secretary | 21/05/2024 |
Name of trustees holding title to property belonging to the charity
| Trustee name | Dates acted if not for whole year |
|---|---|
| The North West Baptist Union | |
| Goodshaw Baptist Church Members |
Additional information (optional)
Names and addresses of advisers (Optional information)
| mes and addresses of advisers (Optional information) | mes and addresses of advisers (Optional information) | mes and addresses of advisers (Optional information) |
|---|---|---|
| Type of adviser Name Address |
||
| Independent examiner |
Peter Terry FCA | The Croft, Cowpe Rd, Rossendale, BB4 7DQ |
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Beverley A Farrow Full name(s) Beverley Ann Farrow
Position (eg Secretary, Church Secretary Chair, etc)
GOODSHAW BAPTIST CHURCH
FINANCIAL STATEMENTS
TWELVE MONTHS ENDED
31 March 2025
Charity Number 1198013
Goodshaw Baptist Church
Independent examiner's report to the Trustees for the year ended 31st March 2025
I report on the unaudited accounts of the Church for the period ended 31 March 2025 set out on pages 2 to 7.
Respective responsibilities of the Trustees and Independent Examiner.
The trustees are responsible for the preparation of the accounts.
The charity's trustees consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the Act), and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 0f the 2011 Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts represented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as the deacons and trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
-
(a) which gives me reasonable cause to believe that in any material respect the requirements:
-
(i) to keep accounting records in accordance with Section 130 of the 2011 Act; and
-
(ii) to prepare accounts which accord with the accounting records have not been met; and
-
(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
P Terry FCA Independent Examiner July 2025
The Croft Cowpe Road Rossendale Lancs BB4 7DQ
1
GOODSHAW BAPTIST CHURCH
Statement of financial activities for the year ended 31 March 2025
----- Start of picture text -----
2024
Unrestricted
Funds Total
Notes £ £
Incoming Resources
Offerings 2 41,342 43,060
Investment income 3 4,499 6,177
Donations and other income 4 2,776 1,758
Contributions to other causes 5 -4,258 -849
Total Incoming Resources 44,359 50,146
Resources Expended
Mission 6 6,611 2,445
Depreciation 9 1,060 622
Church Premises 7 28,403 8,767
Administration 8 1,362 2,268
Total Expended 37,436 14,102
Net resources for the year (Outgoing) 6,923 36,044
Funds transferred into CIO 1st July 2023 0 862,721
Total funds brought forward 898,765 0
Total funds carried forward 905,688 898,765
----- End of picture text -----
The Statement of Financial Activities includes all gains and losses in the year and ther statement of total recognised gains and losses has not been prepared.
All the activities of the church are classed as continuing.
2
GOODSHAW BAPTIST CHURCH
Balance Sheet as at 31 March 2025
----- Start of picture text -----
Notes 2024 2023
£ £ £ £
Fixed assets
Tangible assets 9 688,219 684,894
Current assets
Cash at Bank and in hand 3,145 7,328
Deposit with Baptist Corporation 95,302 91,593
Business Reserve 34,023 25,583
Redwood Bank Deposit 85,000 89,367
217,470 213,871
Cre ditors: amounts falling due
within one year 10 0 0
Net current assets 217,470 213,871
Creditors: amounts falling due
after more than one year 11 0 0
Total assets less liabilities 905,688 898,765
Funds
Unrestricted - General purposes 12 905,688 898,765
Restricted 13 0 0
Designated Funds 14 0 0
905,688 898,765
----- End of picture text -----
These financial statements were approved by the Trustees on …............ 2025 and are signed on their behalf by:
B Farrow Church Secretary
3
GOODSHAW BAPTIST CHURCH
Notes to the financial statement for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The financial statements are prepared under the historical cost convention.
The property has not been depreciated. The financial statements are prepared in accordance with the current Charities SORP and applicable accounting standards (FRS 102).
Legal status
This charity was formed and registered as a Charitable Incorporated Organisation on 22nd February 2022. No financial transactions occurred until 1st July 2023. On that date the unincorporated association known as Goodshaw Baptist Church transferred (by way of gift) all its assets and all its activities to this trust. The assets transferred were:
----- Start of picture text -----
|||
|---|---|
|Monetary Assets|£|
|Bank balances|276,940|
|Non Monetary Assets|
|Church building|575,781|
|Graveyard|10,000|
|Total recognised as a transfer|862,721|
----- End of picture text -----
Funds
Unrestricted funds are available for use, at the discretion of the Trustees, in furtherance of the general objectives of the Charity. Unrestricted funds include a revaluation reserve representing the restatement of tangible assets at insurance value.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
Income Tax Recoverable
Income tax recoverable on gift aid and investment income is recognised on receipt.
Fixed Assets
The church is the beneficial owner (subject to the relevant trusts) of the church building, the legal title to which is held by the church’s custodian trustee the Baptist Union Corporation Ltd: Properties comprising the church with fixtures and fittings are all included at cost.
Depreciation
Properties held by the Church are stated at cost. Properties are maintained in a state
of repair such that their estimated residual value is not less than their carrying value. The annual charge for depreciation is therefore nil. This represents a departure from the statutory rules requiring all assets with a finite life to be depreciated over their economic life. Depreciation is calculated so as to write off the cost of an asset, less the estimated rsidual value, over the useful economic life of the asset as follows:
Fixtures and Fittings - 10% straight line per annum.
4
GOODSHAW BAPTIST CHURCH
Notes to the financial statement for the year ended 31 March 2025
| 2 Offerings - unrestricted Weekly offerings Cash, envelopes, SO and CAF Gift aid tax reclaim 3 Investment income Interest received 4 Donations and other income General Donations Other donations Fellowship Church Socials Other Churchyard 5 Tithes & Funds Incoming BMS Toddler group Remitted BMS Home Mission Other Pathfinders Toddler Group Net incoming/(outgoing) |
2025 £ 35,263 6,078 41,342 4,499 2,008 268 500 2,776 685 458 1,143 1,904 2,204 1,235 0 58 5,401 -4,258 |
2024 £ 26306 16754 43,060 6,177 805 228 355 270 100 1,758 575 150 725 525 750 0 249 |
|---|---|---|
| 50 | ||
| 1,574 -849 |
5
GOODSHAW BAPTIST CHURCH
Notes to the financial statement for the year ended 31 March 2025
| Mission 6 Socials Discoverers Fellowship General Donations Support Donations Hospitality Pulpit Supply Church premises 7 Gas and electricity Water Rates Insurance Repairs and Property Expenses Church Supplies Grass Cutting Training Equipment 8 Administration Printing, photocopier, stationery Subscriptions Professional fees |
2025 £ 232 90 368 645 4,417 418 440 6,611 2025 £ 9,110 525 2,741 9,628 4,392 1,106 348 553 28,403 408 713 240 1,362 |
2024 £ 276 191 871 270 397 262 178 2,445 2024 £ 1,680 838 2,754 1,394 1,015 505 0 581 8,767 419 638 1,211 2,268 |
|---|---|---|
6
GOODSHAW BAPTIST CHURCH
Notes to the financial statement for the year ended 31 March 2025
| Tangible Fixed Assets 9 Valuation At 1 April 2024 Additions Organ & AV Depreciation At 1 April 2024 Charge for year Net book value At 31 March 2025 At 31 March 2024 Statement of Assets 12 Unrestricted funds Fixed assets Current assets/ liabilities Creditors: Amounts due after more than one year |
Church Premises £ 679,297 0 |
Fixtures and Fittings £ 6,219 4,385 622 |
Total £ 685,516 4,385 622 |
|---|---|---|---|
| 0 | 1,060 | 1,060 | |
| 0 679,297 679,297 2025 £ 688,219 217,470 0 905,688 |
1,682 8,922 5,597 2024 £ 684,894 213,871 0 898,765 |
1,682 688,219 684,894 |
|
7
GOODSHAW BAPTIST CHURCH
FINANCIAL STATEMENTS
TWELVE MONTHS ENDED
31 March 2025
Charity Number 1198013
Goodshaw Baptist Church
Independent examiner's report to the Trustees for the year ended 31st March 2025
I report on the unaudited accounts of the Church for the period ended 31 March 2025 set out on pages 2 to 7.
Respective responsibilities of the Trustees and Independent Examiner.
The trustees are responsible for the preparation of the accounts.
The charity's trustees consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the Act), and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 0f the 2011 Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts represented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as the deacons and trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
-
(a) which gives me reasonable cause to believe that in any material respect the requirements:
-
(i) to keep accounting records in accordance with Section 130 of the 2011 Act; and
-
(ii) to prepare accounts which accord with the accounting records have not been met; and
-
(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
P Terry FCA Independent Examiner July 2025
The Croft Cowpe Road Rossendale Lancs BB4 7DQ
1
GOODSHAW BAPTIST CHURCH
Statement of financial activities for the year ended 31 March 2025
----- Start of picture text -----
2024
Unrestricted
Funds Total
Notes £ £
Incoming Resources
Offerings 2 41,342 43,060
Investment income 3 4,499 6,177
Donations and other income 4 2,776 1,758
Contributions to other causes 5 -4,258 -849
Total Incoming Resources 44,359 50,146
Resources Expended
Mission 6 6,611 2,445
Depreciation 9 1,060 622
Church Premises 7 28,403 8,767
Administration 8 1,362 2,268
Total Expended 37,436 14,102
Net resources for the year (Outgoing) 6,923 36,044
Funds transferred into CIO 1st July 2023 0 862,721
Total funds brought forward 898,765 0
Total funds carried forward 905,688 898,765
----- End of picture text -----
The Statement of Financial Activities includes all gains and losses in the year and ther statement of total recognised gains and losses has not been prepared.
All the activities of the church are classed as continuing.
2
GOODSHAW BAPTIST CHURCH
Balance Sheet as at 31 March 2025
----- Start of picture text -----
Notes 2024 2023
£ £ £ £
Fixed assets
Tangible assets 9 688,219 684,894
Current assets
Cash at Bank and in hand 3,145 7,328
Deposit with Baptist Corporation 95,302 91,593
Business Reserve 34,023 25,583
Redwood Bank Deposit 85,000 89,367
217,470 213,871
Cre ditors: amounts falling due
within one year 10 0 0
Net current assets 217,470 213,871
Creditors: amounts falling due
after more than one year 11 0 0
Total assets less liabilities 905,688 898,765
Funds
Unrestricted - General purposes 12 905,688 898,765
Restricted 13 0 0
Designated Funds 14 0 0
905,688 898,765
----- End of picture text -----
These financial statements were approved by the Trustees on …............ 2025 and are signed on their behalf by:
B Farrow Church Secretary
3
GOODSHAW BAPTIST CHURCH
Notes to the financial statement for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The financial statements are prepared under the historical cost convention.
The property has not been depreciated. The financial statements are prepared in accordance with the current Charities SORP and applicable accounting standards (FRS 102).
Legal status
This charity was formed and registered as a Charitable Incorporated Organisation on 22nd February 2022. No financial transactions occurred until 1st July 2023. On that date the unincorporated association known as Goodshaw Baptist Church transferred (by way of gift) all its assets and all its activities to this trust. The assets transferred were:
----- Start of picture text -----
|||
|---|---|
|Monetary Assets|£|
|Bank balances|276,940|
|Non Monetary Assets|
|Church building|575,781|
|Graveyard|10,000|
|Total recognised as a transfer|862,721|
----- End of picture text -----
Funds
Unrestricted funds are available for use, at the discretion of the Trustees, in furtherance of the general objectives of the Charity. Unrestricted funds include a revaluation reserve representing the restatement of tangible assets at insurance value.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
Income Tax Recoverable
Income tax recoverable on gift aid and investment income is recognised on receipt.
Fixed Assets
The church is the beneficial owner (subject to the relevant trusts) of the church building, the legal title to which is held by the church’s custodian trustee the Baptist Union Corporation Ltd: Properties comprising the church with fixtures and fittings are all included at cost.
Depreciation
Properties held by the Church are stated at cost. Properties are maintained in a state
of repair such that their estimated residual value is not less than their carrying value. The annual charge for depreciation is therefore nil. This represents a departure from the statutory rules requiring all assets with a finite life to be depreciated over their economic life. Depreciation is calculated so as to write off the cost of an asset, less the estimated rsidual value, over the useful economic life of the asset as follows:
Fixtures and Fittings - 10% straight line per annum.
4
GOODSHAW BAPTIST CHURCH
Notes to the financial statement for the year ended 31 March 2025
| 2 Offerings - unrestricted Weekly offerings Cash, envelopes, SO and CAF Gift aid tax reclaim 3 Investment income Interest received 4 Donations and other income General Donations Other donations Fellowship Church Socials Other Churchyard 5 Tithes & Funds Incoming BMS Toddler group Remitted BMS Home Mission Other Pathfinders Toddler Group Net incoming/(outgoing) |
2025 £ 35,263 6,078 41,342 4,499 2,008 268 500 2,776 685 458 1,143 1,904 2,204 1,235 0 58 5,401 -4,258 |
2024 £ 26306 16754 43,060 6,177 805 228 355 270 100 1,758 575 150 725 525 750 0 249 |
|---|---|---|
| 50 | ||
| 1,574 -849 |
5
GOODSHAW BAPTIST CHURCH
Notes to the financial statement for the year ended 31 March 2025
| Mission 6 Socials Discoverers Fellowship General Donations Support Donations Hospitality Pulpit Supply Church premises 7 Gas and electricity Water Rates Insurance Repairs and Property Expenses Church Supplies Grass Cutting Training Equipment 8 Administration Printing, photocopier, stationery Subscriptions Professional fees |
2025 £ 232 90 368 645 4,417 418 440 6,611 2025 £ 9,110 525 2,741 9,628 4,392 1,106 348 553 28,403 408 713 240 1,362 |
2024 £ 276 191 871 270 397 262 178 2,445 2024 £ 1,680 838 2,754 1,394 1,015 505 0 581 8,767 419 638 1,211 2,268 |
|---|---|---|
6
GOODSHAW BAPTIST CHURCH
Notes to the financial statement for the year ended 31 March 2025
| Tangible Fixed Assets 9 Valuation At 1 April 2024 Additions Organ & AV Depreciation At 1 April 2024 Charge for year Net book value At 31 March 2025 At 31 March 2024 Statement of Assets 12 Unrestricted funds Fixed assets Current assets/ liabilities Creditors: Amounts due after more than one year |
Church Premises £ 679,297 0 |
Fixtures and Fittings £ 6,219 4,385 622 |
Total £ 685,516 4,385 622 |
|---|---|---|---|
| 0 | 1,060 | 1,060 | |
| 0 679,297 679,297 2025 £ 688,219 217,470 0 905,688 |
1,682 8,922 5,597 2024 £ 684,894 213,871 0 898,765 |
1,682 688,219 684,894 |
|
7