**REGISTERED COMPANY NUMBER: CE028670 (England and Wales) REGISTERED CHARITY NUMBER: 1198345**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
Crich Baptist Church
Hadfields Chartered Certified Accountants Commerce House 658B Chatsworth Road Chesterfield Derbyshire S40 3JZ Crich Baptist Church
Contents of the Financial Statements for the Year Ended 31 December 2024
|||Page||
|---|---|---|---|
|Report of the Trustees||1||
|Independent Examiner's Report||2||
|Statement of Financial Activities||3||
|Balance Sheet||4||
|Notes to the Financial Statements|5|to|9|
|Detailed Statement of Financial Activities||10||
Crich Baptist Church Report of the Trustees for the Year Ended 31 December 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
CE028670 (England and Wales)
**Registered Charity number** 1198345
## **Registered office**
Market Place Crich Matlock Derbyshire DE4 5DS **Trustees** C C Hand A S Flint C Clarke A Street D C Clarke (appointed 24.5.2024)
## **Independent Examiner**
Mrs C Farmer Hadfields Chartered Certified Accountants Commerce House 658B Chatsworth Road Chesterfield Derbyshire S40 3JZ
Approved by order of the board of trustees on 11 March 2025 and signed on its behalf by:
C Clarke - Trustee
Page 1
Independent Examiner's Report to the Trustees of
Crich Baptist Church
## **Independent examiner's report to the trustees of Crich Baptist Church ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts 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 accounts 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 accounts to be reached.
Mrs C Farmer The Association of Chartered Certified Accountants
Hadfields Chartered Certified Accountants Commerce House 658B Chatsworth Road Chesterfield Derbyshire S40 3JZ
Date: .............................................
## Crich Baptist Church
## Page 2
## Statement of Financial Activities
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
Other
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
Notes
2
3
Unrestricted
fund
£
**42,794**
**14,044**
**56,838**
**68,118**
**-**
**68,118**
**(11,280)**
**495,557**
**484,277**|Restricted
fund
£
**1**
**4,256**
**4,364**
**-**
**(107)**
**249,337**
**249,230**
**4,25**
**7**
**4,36**
**4**|**2024**
**Total**
**funds**
**£**
**42,795**
**18,300**
**61,095**
**72,482**
**-**
**72,482**
**(11,387)**
**744,894**
**733,507**
2023
Total
funds
£
788,309
21,412
809,721
59,077
5,750
64,827
744,894
-
744,894|
|---|---|---|
for the Year Ended 31 December
2024
The notes form part of these financial statements
Page 3
## Crich Baptist Church
|Balance Sheet 31
December 2024
Notes
Unrestricted
fund
£
**425,000**
**59,907**
**(630)**
**484,277**
**FIXED ASSETS**
Tangible assets
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amounts falling due within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
6
7
**FUNDS**
8
Unrestricted funds
Restricted funds
**TOTAL FUNDS**
**59,27**
**7**
**484,27**
**7**|Restricted
fund
£
**-**
**249,230**
**-**
**249,230**
**249,23**
**0**
**249,23**
**0**||**2024**
**Total**
**funds**
**£**
**425,000**
**309,137**
**(630)**
**733,507**
**484,277**
**249,230**
**308,50**
**7**
**733,50**
**7**
**733,50**
**7**|2023
Total
funds
£
425,000
320,475
(581)
744,894
495,557
249,337
319,89
4
744,89
4
744,89
4|
|---|---|---|---|---|
||||||
||||||
||||||
||||||
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 11 March 2025 and were signed on its behalf by:
A S Flint - Trustee
Crich Baptist Church
The notes form part of these financial statements
Page 4
Notes to the Financial Statements for the Year Ended 31 December 2024
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. INVESTMENT INCOME**
## **3.**
## **5.**
|Rents received
Deposit account interest
**RAISING FUNDS**
**TRUSTEES' REMUNERATION AND BENEFITS**
Trustees Remuneration during the year:
Christopher Hand - Pastor's Salary
£19,748
Page 5|**2024**
**£**
**13,465**
**4,835**
**18,300**
2023
£
14,405
7,007
21,412
Restricted
fund
£
246,854
Total
funds
£
788,309
continued...|
|---|---|
Page 5
## Crich Baptist Church
|Notes to the Financial Statements-continued
for the Year Ended 31 December 2024
Darren Clarke - Pastor's Salary
£10,000
**Trustees' expenses**
Trustees expenses paid during the year:
Christopher Hand
£3,214
Darren Clarke
£1,036
Christopher Clarke
£20
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£**INCOME AND ENDOWMENTS FROM**
Donations and legacies
541,455 Investment income
14,590
**Total**
556,045
**EXPENDITURE ON**
Raising funds
54,738
**Raising donations and legacies**
Staff costs
Sunday school / seekers
Home / overseas mission
Outreach
Support costs
**Investment management costs**
Property maintenance - Church
Property maintenance - Garden
Property maintenance - Shop
Aggregate amounts|6,822
253,676
4,339
**2024**
**£**
**37,973**
**327**
**7,669**
**985**
**6,282**
**53,236**
**2024**
**£**
**15,260**
**320**
**3,666**
**19,246**
**72,482**|21,412
809,721
59,077
2023
£
32,862
310
8,801
1,283
-
43,256
2023
£
12,646
296
2,879
15,821
59,077|
|---|---|---|
continued...
Page 6
Crich Baptist Church
|Notes to the Financial Statements-continued
for the Year Ended 31 December 2024
**8.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
Restricted Trust Fund
**TOTAL FUNDS**
At 1/1/24
£
**495,557**
**249,337**
**744,894**
**NET BOOK VALUE**
At 31 December 2024
At 31 December 2023
**7.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accrued expenses|Net
movement
in funds
£
**(11,280)**
**(107)**
**(11,387)**
**2024**
**£**
**630**|At
3~~1/12/24~~
£
**484,277**
**249,230**
**733,507**
**425,000**
425,000
2023
£
581||
|---|---|---|---|
||||At
|
continued...
Page 7
## Crich Baptist Church
|Notes to the Financial Statements-continued
for the Year Ended 31 December 2024
Other
**Total**
**NET INCOME**
**TOTAL FUNDS CARRIED FORWARD**
Unrestricted
fund
£
5,750
60,488
495,557
495,557
**6.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 January 2024 and 31 December 2024|Restricted
fund
£
-
249,337
249,337
Total
funds
£
5,750
64,827
744,894
744,894
Freehold
property
£
**425,000**
4,33
9|
|---|---|
**5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
continued...
Page 8
Crich Baptist Church
## Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **8. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted Trust Fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Restricted Trust Fund
**TOTAL FUNDS**
Incoming
resources
£
**56,838**
**4,257**
**61,095**
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
556,045
**Restricted funds**
Restricted Trust Fund
253,676
**TOTAL FUNDS**
809,721|Resources
expended
£
**(68,118)**
**(4,364)**
**(72,482)**
Net
movement
in funds
£
495,557
249,337
744,894
Resources
expended
£
(60,488)
(4,339)
(64,827)
Movement
in funds
£
**(11,280)**
**(107)**
**(11,387)**
At
31/12/23
£
495,557
249,337
744,894
Movement
in funds
£
495,557
249,337
744,894|
|---|---|
Page 9
Crich Baptist Church
## Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **8. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|||Net|At|
|---|---|---|---|
|||movement|31/12/24|
||At 1/1/23|in funds|£|
||£|£||
|**Unrestricted funds**|||484,277|
|General fund|-|484,277||
|**Restricted funds**|||249,230|
|Restricted Trust Fund|-|249,230||
|||||
||||733,507|
||-|733,507||
## **TOTAL FUNDS**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|612,883|(128,606)|484,277|
|||(8,703)||
|**Restricted funds**||(137,309)||
|Restricted Trust Fund|257,933||249,230|
|**TOTAL FUNDS**|870,816||733,507|
## **9.**
## **RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2024.
## **10.**
## **DONATIONS**
Included in last year's donations are the reserves transferred from the Crich Baptist Church, unincorporated charity totalling £749,642.
continued...
Page 10
## Crich Baptist Church
|**Investment income**
Rents received
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Ministry
Sunday school / seekers
Home / overseas mission
Outreach
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Offerings
Donations
Gift aid
**Investment management costs**
Property maintenance - Church
Property maintenance - Garden
Property maintenance - Shop
**Support costs**
**Management**
Subs / media / misc (ASF)
Sundries
**Governance costs**
Legal and professional fees
Independent examiners fees
Total resources expended|Detailed Statement of Financial Activities
for the Year Ended 31 December 2024|**42,795**
**13,465**
**4,835**
**18,300**
**61,095**
**37,973**
**327**
**7,669**
**985**
2024
£
**33,381**
**3,762**
**5,652**
**46,954**
**15,260**
**320**
**3,666**
**19,246**
**1,864**
**1,568**
**3,432**
**2,220**
~~**630**~~
**2,850**
**72,482**|788,309
14,405
7,007
21,412
809,721
32,862
310
8,801
1,283
2023
£
26,194
756,879
5,236|
|---|---|---|---|
|||||
|||||
||||43,256|
||||12,646
|
||||~~296~~
2,879|
||||15,821
998
994|
||||1,992
3,177
|
||||~~581~~
3,758|
||||64,827|
Page 11
Crich Baptist Church
**Net (expenditure)/income**
**(11,387)**
744,894
This page does not form part of the statutory financial statements
Page 12
Crich Baptist Church
## **REPORT FOR CRICH BAPTIST CHURCH 2024**
## **New Pastor.**
The biggest change to report, since 2023, is that the Church has appointed a new full-time Pastor. Mention was made in the 2023 Report that the previous Pastor, Chris Hand, had communicated to the Church he felt it right to relinquish the office in the not-toodistant future. In the event, the Church was in the position to call a new Pastor, Darren Clarke, on May 24[th] 2024. The vote was unanimous and the new Pastor began his work on Sunday September 1[st] . An Ordination and Induction Service was held on Saturday September 14[th] . Darren and his wife, Tracy, are now bringing their God-given gifts and graces to bear upon the work of gospel ministry in Crich and beyond, and giving themselves to serving the Lord’s people at Crich Baptist Church.
## **Ministry and Activities.**
The labour of gospel preaching and gospel outreach has continued through the year. The Church still holds two services every Sunday as well as a midweek Prayer Meeting. The Sunday School, though attended by just a few children, has also continued, as has the Thursday tea-time Seekers Club for primary age children. Over the period, the number of children at Seekers Club has declined slightly.
Members and friends of the Church have also been able to engage in open air preaching in the nearby town of Belper.
It is good to report that there was the baptism of a young man in December which was an encouragement to everyone in the fellowship. There have also been, during the year, a few new people attending the Church services, though there have been others who have left or have moved away. As a result, the number of people coming to worship on a Sunday has seen a slight overall increase.
The Church has continued to be able, as in previous years, to support overseas workers in India, The Philippines, and Romania, as well as support Christian societies in the UK.
## **Property** .
The work of upgrading the building has continued through the year. Although the financial situation of the Church, in respect of its income, did not improve through 2024, the restricted fund that the Church has stewardship of has enabled improvements to be made to the building. Some new windows have been fitted in the Upper Hall and other works were in the process of being discussed
Page 13
Crich Baptist Church
and actioned through 2024. Following the substantial roof repairs five years ago, the Church is in a position to improve and upgrade rooms and other spaces.
Page 14