## **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