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 2025
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 2025
| 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 | 10 |
| Detailed Statement of Financial Activities | 11 |
Crich Baptist Church
Report of the Trustees for the Year Ended 31 December 2025
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 2025. 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
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 19 February 2026 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 2025.
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:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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: .............................................
Page 2
Crich Baptist Church
Statement of Financial Activities for the Year Ended 31 December 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 46,632 Investment income 2 13,458 Total 60,090 EXPENDITURE ON Raising funds 3 64,755 Other - Total 64,755 NET INCOME/(EXPENDITURE) (4,665) RECONCILIATION OF FUNDS Total funds brought forward 484,277 TOTAL FUNDS CARRIED FORWARD 479,612 |
Restricted fund £ - 1,835 1,835 36,288 - 36,288 (34,453) 249,230 214,777 |
2025 Total funds £ 46,632 15,293 61,925 101,043 - 101,043 (39,118) 733,507 694,389 |
2024 Total funds £ 42,795 18,300 61,095 72,482 - 72,482 (11,387) 744,894 733,507 |
|---|---|---|---|
The notes form part of these financial statements
Page 3
Crich Baptist Church
Balance Sheet 31 December 2025
| Notes FIXED ASSETS Tangible assets 6 CURRENT ASSETS Cash at bank CREDITORS Amounts falling due within one year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted fund £ 425,000 55,280 (668) 54,612 479,612 479,612 |
Restricted fund £ - 214,777 - 214,777 214,777 214,777 |
2025 Total funds £ 425,000 270,057 (668) 269,389 694,389 694,389 479,612 214,777 694,389 |
2024 Total funds £ 425,000 309,137 (630) 308,507 733,507 733,507 484,277 249,230 733,507 |
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(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 19 February 2026 and were signed on its behalf by:
A S Flint - Trustee
The notes form part of these financial statements
Page 4
Crich Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2025
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
| Rents received Deposit account interest |
2025 £ 12,951 2,342 15,293 |
2024 £ 13,465 4,835 |
|---|---|---|
| 18,300 |
Page 5
continued...
Crich Baptist Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
3. RAISING FUNDS
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 4. TRUSTEES' REMUNERATION AND BENEFITS Trustees Remuneration during the year: 2025 £ Christopher Hand - Pastor's Salary - Darren Clarke - Pastor's Salary 31,125 Trustees' expenses Trustees expenses paid during the year: 2025 £ Christopher Hand 533 Darren Clarke 4,570 Christopher Clarke - |
2025 £ 38,941 424 6,752 936 2,824 49,877 2025 £ 48,473 - 2,693 51,166 101,043 2024 |
2024 £ 37,973 327 7,669 985 6,282 53,236 2024 £ 15,260 320 3,666 19,246 72,482 |
|
|---|---|---|---|
| £ | |||
| 19,748 10,000 2024 £ 3,214 1,036 20 |
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continued...
Crich Baptist Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
| 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 42,794 Investment income 14,044 Total 56,838 EXPENDITURE ON Raising funds 68,118 Other - Total 68,118 NET INCOME/(EXPENDITURE) (11,280) RECONCILIATION OF FUNDS Total funds brought forward 495,557 TOTAL FUNDS CARRIED FORWARD 484,277 6. TANGIBLE FIXED ASSETS COST At 1 January 2025 and 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 |
Restricted fund £ 1 4,256 4,257 4,364 - 4,364 (107) 249,337 249,230 |
Total funds £ 42,795 18,300 61,095 72,482 - 72,482 (11,387) 744,894 733,507 Freehold property £ 425,000 425,000 425,000 |
|---|---|---|
continued...
Page 7
Crich Baptist Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
| 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accrued expenses 8. MOVEMENT IN FUNDS At 1/1/25 £ Unrestricted funds General fund 484,277 Restricted funds Restricted Trust Fund 249,230 TOTAL FUNDS 733,507 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 60,090 Restricted funds Restricted Trust Fund 1,835 TOTAL FUNDS 61,925 Comparatives for movement in funds At 1/1/24 £ Unrestricted funds General fund 495,557 Restricted funds Restricted Trust Fund 249,337 TOTAL FUNDS 744,894 |
2025 2024 £ £ 668 630 Net movement At in funds 31/12/25 £ £ (4,665) 479,612 (34,453) 214,777 (39,118) 694,389 Resources Movement expended in funds £ £ (64,755) (4,665) (36,288) (34,453) (101,043) (39,118) Net movement At in funds 31/12/24 £ £ (11,280) 484,277 (107) 249,230 (11,387) 733,507 |
|---|---|
continued...
Page 8
Crich Baptist Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
8. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 56,838 | (68,118) | (11,280) |
| Restricted funds | |||
| Restricted Trust Fund | 4,257 | (4,364) | (107) |
| TOTAL FUNDS | 61,095 | (72,482) | (11,387) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted Trust Fund TOTAL FUNDS |
At 1/1/24 £ 495,557 249,337 744,894 |
Net movement in funds £ (15,945) (34,560) (50,505) |
At 31/12/25 £ 479,612 214,777 |
|---|---|---|---|
| 694,389 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted Trust Fund TOTAL FUNDS |
Incoming resources £ 116,928 6,092 123,020 |
Resources Movement expended in funds £ £ (132,873) (15,945) (40,652) (34,560) (173,525) (50,505) |
Resources Movement expended in funds £ £ (132,873) (15,945) (40,652) (34,560) (173,525) (50,505) |
|---|---|---|---|
| (50,505) |
continued...
Page 9
Crich Baptist Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
Page 10
Crich Baptist Church
| INCOME AND ENDOWMENTS Donations and legacies Offerings Donations Gift aid Investment income Rents received Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Ministry Sunday school / seekers Home / overseas mission Outreach 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 Net expenditure |
Detailed Statement of Financial Activities for the Year Ended 31 December 2025 |
2025 £ 37,250 3,633 5,749 46,632 12,951 2,342 15,293 61,925 38,941 424 6,752 936 47,053 48,473 - 2,693 51,166 1,021 1,135 2,156 - 668 668 101,043 (39,118) |
2024 £ 33,381 3,762 5,652 42,795 13,465 4,835 18,300 61,095 37,973 327 7,669 985 46,954 15,260 320 3,666 19,246 1,864 1,568 3,432 2,220 630 2,850 72,482 (11,387) |
|---|---|---|---|
This page does not form part of the statutory financial statements
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