Charlty r•gl•tration numb•r 1199158 IEngland and Wah$l BRETTON BAPTIST CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
BRETTON BAPTIST CHURCH LEGAL AND ADMINISTRATIVE INFORMATION Trwt Rev Brian Stocker Christine Graham Matthow Clarkson {Appolnled 9 Novembor 20251 {Appolnled 20 Juty 20251 {Appoint8d 9 November 20251 Janel Kirt Shlrfoy Pring Charlty numb•r 1199158 Prfn¢lyl addm• Copeland South Bretton Pg18rborough United Kingdom PE3 6YJ Ind•p•nd•nt •xamln•i Mark Jad(son FCA DCP Azels Weslpoint Lynch Wood Peterborough Cambridge$hl Unrted Kingdom PE2 6FZ Bankern Virgin Money S Church Slreel Pelerborough PEI 1x8 Prop•rty tru$t••• The Baptist Union Corporation Limited Baptist Houge 129 Bro83Y Did¢ol Oxlordshire OX118RT
BRETTON BAPTIST CHURCH CONTENTS Pa Trustees, report Independent examinerfs report Sthlement of finanaal *iwtie8 Balance sheet 10 Notes lo the financial $latem8nls 11-21
BRETTON BAPTIST CHURCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their annual report and fin8n<#81 Statèments IOT the year ended 31 December 2025. The financial slalemenl$ hav& baen prepared in accordance with the a¢¢ounling polici•s s•t out in note 1 to the financial slalemenls and ctsmply wrth the charitls governing document, the Charities Act 2011 and'Accounting and Reporting by Charilies.. Slalemenl of Re¢ommended Practice applicable lo Chare5 prep¥nng Ihtrii a¢counts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" {effeetive 1 January 20191. ObjectTves •nd aetlvltrès In oideT lo a¢hieve the principal objective Sel out above, the Church provides a variety of activities both lo its membership and to the wider community. The airn is lo show the love of Jesus Christ in both word and deed and lo bring people into a closer relationship with Him as Living Lord. Central to the work and witness of the Church is the provision of regular public services of Christian worship. These services take place in the church building each Sunday al 10.3Qam and twice a month on 8 Sunday at 3.30pm. The Church also offers live online slrearning of its Sunday morning service. There are also occasional seryi¢es al other limes which are advertised via internal communicalion and also on the church's web511e al www.biett nba .tsk. The church seek5 lo be a friendly and welcoming community and anyone is free lo attend any ol these s•NIc&s.
BRETTON BAPTIST CHURCH TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 There is a full children's and young people's programme during IhÈ Sunday morning seNce5 and also on Tuesday evenings. A Seedlin9s (baby and loddlerl Group meets in the Church premise5 on a Wednesday aftemoon, with the purpose ol assisting the community and demonstralirbg the love of Jesus Christ. There are weekly activities organised specrfically for people in thè Ihird age. Bretton Fellowship meets on a Monday aftemoon for a lime ol worship and fellowship. A Bowls Club rnÉets on a Wednesday morning which is open lo anyone over the age 0155. The church runs a series of connect groups and other small groups lor the growth of faith and discipleship in the homes of some member5 and on the church premises. Fiom lime to time thè Church runs ¢ourses for peoplè interested in discovering more about Chfistianily, utilising the Church premises bul also other loc81 facilities. Throughout 2025 Ihe Chur¢h sought lo bijild and maintain relalionships with its local community. Bretton Lounge ¢afé. launched to provide a warm and inclusive welcome lo anyone from the local and wider community, continued to provide supptsrt and advice. welcoming visit5 from Healthy You. City and Parish councillor5. Age UK, Vaccination Clinics, Stop Smoking and Parent Supptsrt and other groups. The Ghurch aclively supports the Baptist Union Home Mission Fund and BMS World Mission 8lon9 Wrth other charilies. ielief agencie5 and missions both locally, nationally and intemationally. This support. both praclical and financial. is an integral part ol the Church's wider cornmunity involvement. The Church is a member of the Evangelical Alliance and 15 registered as a Fa1rtiade Church. In May 2025, the Church became a Beac4)n Restored Church, providing support for victims and survivors ol domestic abuse in the area and within churches. Whi15t primarily honouring lo God. our positive outrèach and fellowship is a testimony lo the hard work and dedication of staff and volunleer teams. in their weekday activities and connedivrty across multiple groups throughout the year. It is a priwlege lo run events for children, young people. church members. seni015. local Community and visitors. To build and maintain relationships during the year within our own Church cornmunity, we continued a programme ol Social activities loi the whole church family and widèr community. Further details on any ol the above can be obtained from the Church office. The Church operates robust systems to ensure thal all people working with children. young people and vulnerable adults are appropriately vetted by the Di5dosure and Barring Service. The Church has read the Chaiity Commission guidance on ptjblie benefit and is satisfied that the activilie5 Outlined above dearly demonslrale that the charity is providing a benerrt lor the public. Strategies for achieving aims ènd objeGlives The Church has read the Charity Commission guidance on PLtblic benefit and is sa115fied that the acliwlies outlined above dearly demonslrale that the charity 15 providing a benefit for the publie.
BRETTON BAPTIST CHURCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Achievements and perfomian¢• The Chuieh does not mèasure the suwss of ils programmes only in numbers, including ffinancial numbers. bul also in le55 tangible areas like fellowship and encouragernenl. The Trustees recognise that these are difficuK to measuie bul believe that 2025 was another positive year in the lrfè of the Church, and that rt will be able lo maximise existing and develop new iesources to meet rts mission purposes in 2026. During 2025 we made a concerted effort lo èngage wrth all members and remove from membÈrship those that are no longer engaged with the life of the churth. As such, we have seen a 51ight reduction in the number of chur¢h members lo 172 as at 31 Decernber 2025. We had the privilege of conducting 5 bapb'5ms during the year. The Twstees rneel regularly to pray and seek God's d1ctIOn and to support paid staff and volunteers in spetsfi¢ areas of ministry. Flnan¢lal r•vlèw The Church continues to raise the funds which it needs to carry on ils activities from within ils Own mèmbèrship and Congregation. No wider public appeal was made for funds during the year. The most $1gnifi¢ant expenses related to the remuneration of the paid staff.. Rev Brian Stocker, Lead Minister Helen Culy. Pastoral Co-ordinator luntsl May 20251 Math Dickie, Caretaker Alison Hall, Youth Worker Neil Henson. Minister in Training Ken Pullen, Office Administrator and Communty Outreach Worker These indiwdual$ have beèn appointed to.. lead and co-ordinate the Church's aclivities including Sunday sewvices provide pa51oral care for the ¢ongregation and other people equip and encourage Ihe meTnber$hip in their life, Christian witness and service encourage young people of the Church in their discipleship and witness provide opportunities for children and yoijng people in the local community to explore Christianity in a s8fe and fun-packed environment support and encourage families in the local community adminislr81ively support the aims and objective5 of the Church maintain a safe build1ng. and agile arrangements for the various usel groups Golng concern The Church expressed ils part In thè lifè ol the wider church by making gran15 lo national and bnlèrnalional Christian organisations and socielies with Chnstian aims and objectives compatible with the Church's own charitable purpose. Thé Church is hèavily dependent on its membership working as volunteers in all aspects of the Churth's aclivilies, many of which run with little or no irnpact on the Cburch'$ expenditure but nevertheless contribute 5ubslanlially to the achievement of the Chui¢h's objectives. The financial Tesurts foi the y¥ar, together with a summary tsf the accounting poli¢i8$ adopted are set out in the accompanying financial slalernenls.
BRETTON BAPTIST CHURCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DEGEMBER 2025 Re8er¥•s policy The Trustees have an èstablished Reserves Policy and are salislièd that there is sufficient reserve at the Balance Sheet dale to enable the Church lo function effectively in the coming year. Having considered the Televant risks of changes in income and expenditurè. the Truslees have detemined that the appropriate level of reserve5 is £40,000, equivalent lo 3 months, critical costs. However, trustees propose, and the ¢hurch membership agrees. Ihal from 1 January 2026 the reserves level will be increased to the equivalènt of 4 months critical costs. which is currently £60,000. This will be reviewed annually. Pen n Scheme The Church is a participating employer the Baptist Pension Scheme I"Ihe Scheme"). which is a separate legal entity administered by the Pension Truslee (Baplisl Pension Trust Limiledl. The Scheme, previoLJsly known as the Baptist Ministers Pension Fund. started in 1925. The scheme comprised ol a defined benefits scheme which was closed to future accrual on 31 DecembeT 2011 and 8 defined contribution plan which was opened in January 2012. The as5els of the Scheme are held separately frorn those of the Employer and the other participating employers. For the Current financial year. the pen510n provision lor members of the Scheme is being made throu9h th¢ Dèffined Contribution (DCI Plan. In general, members pay 8'/o ol their Pen510nable Income and employers p8y 6°A of members, Pensitsnable Incomè inlo individual pension 8ccounts, which arè operated and managed on behalf of the Pension Tru51ee by Broadstone Corporale Bènefits Ltd. In addition. the employer pays a further 4.10 of Pensionablè Income to cover Oeath in Service Benefrts. administration costs. and an associated insurancè policy which provides income protection lor Scheme members if they are unable to work due lo long-lerrn inc8pacity. This income proleGtion policy has bèen insured by the 8aptist Urnion of Gre81 Britain with A¥riva Limited. Furthermore. members of the Basic Section pay reduced conliibutions of 50/0 ol Pensionable Income, and their employers also pay a total of In October 2024, the insurancè company Just Group cornplèted a buy out ol the liabilities ol Ihe closed defined benefit scherne. From that d8le any rem81ning liabilily of the partiCApaling scheme members to defined benefit scheme ceased and the £1 pef month deficit ¢onlributions payable by the participating ernployers which were agreed In the recovery plan approved in August 2022 also ceased from that date. Adminislr81ion of the closed defined benefit scherne transferred from the pension trustees to Just Group from that dale. The Minister and some members ol the church staff are eSigible to join the Scheme. Section 28.11A ol FRS 102 requires agfeed deficit recovery paymen15 to be recogrii5ed as a liability. The presènt valuè ol the agreed deficil contributions were immaterial at the beginning ol the financial year and were fijlly extinguished once buy out was completed by Just Group in October 2024.
BRETTON BAPTIST CHURCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Princi al Ri and Uncertainties The principal risks and uncertainties facAng the Churth relate to lowér levels of income failing lo keep pace with th& inflationary rises in expenditurè experienced over ltte last few years. despite some significant reductions in church costs and resources. Regular donations Ilom church rnembers. the largest elèmenl of income, have remained bioadly consistent with previous yeaTS' but fall significantly short of peak incomes in 2014. A finance SutrcOMMittee ha5 been set up speafically to improve awareness throughoul the church community of our relianc$ on independent freewill offerings, to review the suiiabilily and aSSibIlty of Ihe mechanism of personal giving. In additi'on, the group will look al the strategic plan for BBC budgebng and prioritisation. The Trustees have an established Reserves Policy and are Satisfied that there is sufficient reserve al the Balance Shèèt date to enable the Church to function effectively in the corning year. Having considered the relevant Tisks of thanges in income and expendrture. the Trusteès have determined that for 2025 the appropriate level of reserves Should remain at £45,000, equivalent to 3 months, ¢rilical costs. However. in 2026 this re$eNe will increase to 4 month5, cii11¢81 Costs. The Trustees have made an assessment of the risk5 facing the Church and are satisfied that Ihefe a policies in place to minimise these. Structur•. gov¢manc• and management The charty is a charitsble incorporated organisation ICIOI. The Charity IS governed by a constitution b8sed on the Approved Goveming Documenl for Baptist Churches which slates that the principal purpose ol the charity is the advanc6menl ol the Christian faith according lo the principles of the Bap1151 denomination, to include the advancement ol education. community seNice and other such general charitable purposes in su¢h parts of the United Kingdorn and the wodd as Ihe ChLtrch shall determine. The Church occupies premisès which are held by the Baptist Unjon Corporation Ltd in Trusts which are enliTely compatible with the above object. Membèrship of the Chlirch, as staled in the Constrtution, is open lo all who profess pentanCe, and a porsonal farth in God Ihiough Jesus Christ. All applicants are asked to consider eameslly the New Testamènt tèaching on BelieveTS' Baptism. The Mernbeis. Meeting lakès place regularly throughout the yèai and has responsibility lor the overall policy of the Church. In accordance with the Constitution, the members appoint Trustees. Their number will vary being ¢ommensurate with the available gifts and necessary dulie5. The Trustees, together with Ihe Minister, Church Secrèlary and Treasurer are responsible for the leadership and day lo day running of the Church's work and wrtnÈss, including the financial and lègal aspects of the charity. All membèrs are encouraged to take an appropriate part in the spiritual and practical tasks involved in the lurtherance ol the chartsble obje¢tive. Relevant matters may be submitted lo the Church meeting by the Trustees for guidance or may be raisèd by members in 8 Church mèeting for furlher consideration by the Trustees. Though the Constitution permits dl$lOn$ to be made al Church mèètings by appropriate majonties. the Church seeks to work by consensus WheVer possible.
BRETTON BAPTIST CHURCH TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees who served during the year and up to the date ol signature of the financial statements wer8.. Elizabèth Hallam IResigned 20 July 20251 Richard Standbrook (Resigned 9 November 20251 Rev Brian Stocker Christine Graham Pelei Wngale Christopher Culy Matthew Clarkson Janet Kirt Shirley Pringle {Resigned 31 Decernber 20251 (Resigned 31 May 20251 (Appointed 9 November 2025} (Appointed 20 July 20251 IAppointed 9 November 20251 Recmilment and appoAntmenl of trustees None ol the Ifustees has any benefici81 Intere51 In the CIO. The truslees, report was approved by the Board ofTrustees. Rev Brian Stocke¥ Truste Dale".
BRETTON BAPTIST CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRETTON BAPTIST CHURCH I report to the trustees on my examination of the ffinancial statements of Bretton Baptist Church (the charity) lor the year ended 31 December 2025. R•sponsibilities and ts•$i$ of rèport As the Iruslèes ol the charity you are responsible for the preparation of the ))nancAal statements in accordance wth the requirements of the Charities Act 2011. I report in respect of my exam¥n81ion of the charity's financial statements carried out under sedion 145 of the Charities Act 2011. In cafrying out my ex8minalion I have followed the Directions given by the Charity Commission under s¢clion 145151{bl of the Chaflties Act 2011. Independent examln*rf$ ¥tst•m•nt Since the charity's gross income exceeded £250.OOCtr. the independent examiner musl be 8 member of a body lTrsled in section 145 01 the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because l am 8 member of The Inslilutè Of Chartered Accountants In EnglarKI and Wales IICAEW), which is one of the listed bodies. Your attention is drawn to Ihe fact that the eh8rity has prepared the financial slalemenls in accordancè wrth the relev8nl version of the Statement of Recommènded Practice applicable lo charities pieparing their finaneial 51aternenls in a¢wrdance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accountin9 and Reporting by Charilie5." Statement of Recommended Practice issued on 1 April 2005 which is ieferred to In the extant regulations bul has now b¢èn wthdrawn. l understand that this h85 been done in order for the financial statèments to provide a true and fair view in accordance wsth UK Generally Accepted Accounting Practice. I have ¢ompleled my examination. I conf1rn7 that no matters have cA)me to my atteniion in connection with the examination giving me cause to believe that in any material respect.. aceounting records were not kept in resped of the charity as required by section 130 of tho Charities A¢t 2011. the financial slalements do not aecord with those records., OT the financial 51atemÈnts do not comply with the applicable requirements conceming the foTrn and conlenl of rinancial statements sel out in the Charities (Accoun15 and Reports) Regulations 2008 other than any requirement that the financial statements give a Ifue and fair view. which is not a matter considered as part of an independent examination. I have no con¢erns and have come acr055 no other matters in conneclion with the exaFnin81ion lo which attelltson should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. M4rk J•¢k$on FCA DChA Azets Westpoinl Lynch Wood Pgterborough Cambridgeshire PE2 6FZ Unrted Kingdom Daled.. Ii..A...2R.2A
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BRETTON BAPTIST CHURCH BALANCE SHEET AS A T 31 DECEMBER 2025 2025 2024 Not•s Fixed assets Tangible assets 13 25,605 22,121 Currnnt ass•ts Debtors Cash at bank and in hand 14 7.393 198.769 7,084 187,884 206,162 194.968 Crèdltors= amount$ falling due within ontt ygar 15 14,7861 15,5331 Net current assets 201,376 189,435 Total assets le$$ current liabilities 226.981 211.556 Income funds Restricted furtds strict d fund Designated funds General unrestricted funds 18 5,695 12.315 nr 6.364 214,921 22,411 176.831 221,286 199.241 226.981 211.556 The n3¢al 51alemen15 were approved by the Trustees on Rev Brian SID Trust•e er 10-
BRETTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Ae¢ountlng polici•s Charlty Infomiatlon Bretton Baptist Church is a charitable incorpor*ed organisation ICIOI. 1.1 Accounting conventlon The finanaal stalements have been pp8rèd in accordance with the charrty's goveming do¢umenl, the Gharities Ad 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. I'FRS 102.1 and the Charrties SORP "Accounting and Rèporting by Charities.. Statement of Recommended Practice applicable lo eharilies preparing their accounts in a¢¢ordance wrth the Financial Reporting Sland8fd applicable in the UK and Rèpublic of Ireland IFRS 1021" {effedive 1 January 20191. The charity is a Public Benefft Ents'ty a5 defined by FRS 102. The ¢harrty has taken advantage tsl the prowsions in the SORP for charities nol Its prepa a Statèment of Cash Flows. The financAal stalernenls have ¢eparted from the Charitie5 IAc¢ounts and Reports) Regulations 2008 only lo the extent required lo provKle a and fair view. Thi5 departure has involved following the Slalement of Recommended Practice for ¢h8ri1ies applying FRS 102 rather than the version of the Statement of Recommended Praclice which is refgired tts in th8 Regulations but which has sin¢e been withdrawn. The financial Statements are prepared in sterling. which 1$ Ihe functional currency ol the charty. Monetary amounls in these financial statements are rounded lo the nearest £. The financial statements have been prepared under the hisloncal Cost Convention. The principal accounting policies adopted are set out below. 1.2 Going con¢em Al the lime of approving the financial statements, thè Irustoes have a reasonable expectation Ihal the charity has adequate iesources to continue in operational èxistènce for the loreseeable fvture. Thus the trustees continue to adopt thè going concern basis of accounting in preparing the financial statements. 1.3 Charitsble lund$ Unrestricied funds are available for use at the discrelion of Ihe trustees in furtherancè of thèir charitable objectives. R8Stricted funds are subject to specific conditions by donors or grantors as to how they m3y be usad. The purposes and uses of the fe5tricted lund$ are set out in the notes to Ihe finanryal statements. Endowment fvnds are subject lo specific conditions by donor5 that the capital rnusl be maintsinod by the arity. 1A In¢om¢ Income is Tecognised when the charty is legally entitled to il after any performance conditions have been met. the amounts can be measured ieliably, and it is probable that income will be recèivad. Cash donations are recognised on receipt. Other donations are recognised once the charty has been notified ol the donation, unless perfoTman¢e conditions require deferTal of the amount. Income tax fecoverable in i•lation to donations received un¢Jst GIftAid or deeds of covenant 15 recognised al the lime of the donation. Legacies are recognised on receipt or otherwise rf the charity has btren notifièd ol an impending distiibub'on, thè amount is known. and receipt is èxpected. If the amount is nol known, the legacy is treated as ¢onlingent asset. 11
BRETTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng policies IContinu•dl 1.5 Expendlture Expenditure is recognised once there is a legal or Constructive obligth'on to transfer economic benefrt to a third party, il is probable that a transfer of economic benefits will be required in settlemenl. and Ihe amount of the obligation can be measured reliably. Expenditure 15 classified by activily. The costs of ead) aclivity are made up of the total of direct cosls and shared cos15. induding support costs involved in undertaking èach a¢tivrty_ Oirecl costs attributable to a single aclivily are allocated directly to that a¢tivrty. Sh8rtrd cost5 which contribute lo more than one aots'vty and support costs which are not attribul8ble lo a single activity are apportioned beeen those activilies on 8 basis consistent with the use of re50vrces. Central staff costs are allocated on Ihe basis of limè spent. and depreryalion ¢haiges are allocated on the portion of the asset's use. 1.6 Tangible flxed #s¥ets Tangible fixed assets arè inilialty measured al c051 and subsequently measured at cost or valuion. nel of depreoalion and any impairment losses. Deprèeiation is re¢ognised so as lo write off the cosl or valualion of assets less their residual values over their useftjl lives on the following bases.. Fixtures and fitb'ng5 10% and 33°A straight line The gain or loss arising on the disposal of an asset is determined as the dn7erence belween the sale proceeds and the ¢a¥rying value of the asset, and is recognised in the statement ol financial activities. 1.7 Impairment of fixed assets At each reporting end dale. the charity reviews the carrying amounts of rts tangible assets lo determine whether Ih$re is any Indication Ihal those as5els have suffered an impairment loss. 11 any such indication exi$15. the re¢¢ver8ble amount of the asset is estimated in order to detemiine the ext8nt ol the Impairment loss lif any). 1.8 Cash and ¢ash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-lerm liquid investments with oiigin81 m8lun1e5 of three month5 or less, and bank overdrafts. Bank overdrafts are shown within boriowings in ¢urTent liabilities. 1.9 Financial instruments The charity has elected to apply the provisions of Sects'on 11 '8asic Financial Instruments, and Seclvjn 12 'Olher Financial Insliumenls Issues. of FRS 102 to all of its financial instwmenls. Financial instruments a recognised in the charity's balan¢& sheet when the charity becomes party to the contraclual provisions of the instrument. Financial assets and liabilitr'es a offset. wlh the nel amoun15 presented in the financial statements, when there is a kgally enforreable ri9hl lo Sel off the recognised amounts and there is an intention to settle on a nel basis or to rèalise asset and settle the IabIlIty simultaneously. Basic financial assets Basi¢ finan¢ial assets, which indude debtors and cash and bank balances, are initially measu at Iransa¢tion price including transaction Costs and are subsequently carried at amortised cost using the effective interest method unles5 the arTangemenl constitutes a finanang transactKJn, where the Iransaclion is measured al the pre5enl value of the future receipts discounted at a matet ralg of interg$1. Financial assets dassified as receivable within one year are nol amortj'sed. 12-
BRETTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng poll¢l•$ {contIndI Baslc financialliabilities Basic financ¢al liabilrties. in¢luding creditors and bank loans are inilialty recognised al Ir8nsa¢tion pri¢s unlè$s the aangement conslilutes 8 financing transaction, where the debt instrument is measured 81 the presenl value of the future payments discounted at a market rate of interest. Financial liabilities da55ified as payable within one year are not amortised. Debt in$twment$ are subsequently Caled at amortised cost, using the eflectivg interest rate method. Trade credrtors are oblw8ts.ons to pay fof goods or 5eryices that have been acquired in the ordinary course of operations frorn suppliers. Amounts payable are dassified as cunI liabilities if payment 1$ due within ong year or less. If not. they are presented as non-current liabilitie5. Trade creditors are recogni$èd initially at transaction price and subsequently measured at amortised cost using the effective interest method. Dèrneogftftlon of financial liabililies Financial liabilities are derecognised when Ihe charty's contractual obligations expire OT are discharged or cancèlled. 1.10 Empltsy•è n#fits Thè cost ol any unused holiday enlillemenl is reco9ni$&d in th8 period in which th8 employee's services are receivèd. Termination beneffil$ are iecognised immediately as an expense when the charity is demonstrably ¢ommitted lo terminate the employrnenl ol an èmployee OT to prowde termination benefits. Crltlcal accountlng estlmat•s and judgements In the appli¢ation of the charity's accounting policies, the Irusloes are required to make judgements, estimates and assumptions about the carrying amount of assets and Iiabililies that a not rèadily apparènt from other source5. The estimates and assoryated assumptions are based on historical experience and other fa¢lors Ihal are considered to be relevant. Actual results may drfler from these eslirrale5. The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which thè èstimate is revised where the revision affects only that period, or in the period ot the revision and futu penods where the revision affects both current and fvture periods. Income from donation¥ *nd lego¢1 Unrestricted Restri¢ted funds funds 2025 2025 Total Unrestrict•d Restrict•d funds fund$ 2024 2024 Total 2025 2024 Donations and gifts EMBAGiant Other grants 233,704 7,360 14,463 1,0 241.064 14.463 1,000 260.202 5,291 4,767 265.493 4,767 233,704 22,823 256.527 260,202 10,058 270,260 13
BREThON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR fHE YEAR ENDED 31 DECEMBER 2025 Charltabl• actlvltl•¥ 2025 2024 Incomè vthhin ¢haritabl¢ actNrties 6,790 4,744 Anaty¥l¥ by fund Unrestricted funds- general Restricted funds 6,118 674 4,744 8,790 4,744 In¢omg from Invutm•nts Unr•8trl¢t•d Unr••lrl¢t•d fundg fund$ 2025 2024 Inl&resl re¢eivable 5.632 Other In¢om• Unre$trl¢tod Unmtrlctsd funds lund• 2025 2024 Nel gain on disposal of tsngible fixed assets 14-
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BRETTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support costs Support Gov•mance costs eo$ts 2025 Support Gov•rnane• costs costs 2024 Admin salarws General admin costs Licences and subscriptions Bank charges 18,447 6,166 18,447 6,186 17.659 6,468 17,659 7,657 135 7,657 135 7,379 128 7,379 128 Independenl examination fees 1,950 1.950 1,860 1.860 32,405 1,950 34,355 31.834 1,860 33,494 Analysed beeen Chanlable activities 32.405 1,950 34.355 31.634 33.494 Net movem•nt in funds 2025 2024 The net movement in funds is stated after chargingllcredrting)". Fees payable for the independent examination ol the charity's financial statemen15 Depre¢i8tion of owned tangible fixed assets Profrt on disposal of ¢angiblÈ fixed assèts 1.950 5.301 18881 1.860 6,364 10 Tru$ttss During the year. one trustee and one person connected with a trustee ceiVed remuneration from the charity. The total remuneration paid to trustees and connected persons in¢luding employer pension was £48,830 12024. £58,986). During the year, ono trustte and one person ¢onne¢ted lo a Iruslee were reimbursed expenses of £510 (or travel and hospitality 12024". £1811. £2,714 tsf council tsx wa5 paid on behaff of the Minister 12024.. £2,586). One Iiuslee is accruing benefits under a deffined contributions 5cheme12024. 11. During the year. donatn$ were received from six trustees totalling £10,43112024'. £19,029}. 11 Employees The average monthty number of employees during the ye8T was.. 2025 Number 2024 Number Th&re wer8 no ernployeès whos& annual rgmuneration was more than £60,000. 16
BRETTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 T•xallon The chairty is exempt from tax on Income and 98ins faming within s•¢tion 505 of the Tax95 Act 1988 or sectlon 252 of the Taxation of Chargeable Gains Act 1992 10 tho extgnl Ih81 these are applied to ils ¢harfloble object8. 13 Tanglbb flx•d a•8•ts Flxium Ind Ilttlnqs At 1 January 2025 Additions Dlsposal$ 197,829 .786 11.8811 At 31 December 2025 204,734 D•pro¢iatlon and Impalrnwnt Al 1 January 2025 D8precia'on chargefl in the year Eliminatod in re$pe¢t ol disposal$ 175,709 5,301 11.8811 Al 31 Dec•mber 2025 179.129 Cnylng •mount Al 31 December 2025 25,605 At 31 De¢ember 2024 22.721 Tho ChUh wemlses and Manse have not begn indLtded In the accounts as thoy arfj held by The Baptist Union Corporation Limited, on trusts which are •ntirely compatible with the Church'$ charitable objectives. The current value of the Chureh premises is £2,170,254 12024.. £2.047.409), whiGh 1$ Ihe insuiance valu8 as $ts1gd by thè Trustèes. The Mans8 r8instalem•nl value is £595.70912024.- £576,455). 14 D•btor# 2025 2024 Amwnts falllng du• wlthln on• y•ar: Other debtors Prepayments and accruod income 255 6,829 7,393 7.393 17.
BRETTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 16 Crndltors: amounts fallSng duè wlthln one yr 2025 2024 Other taxation anil soual se¢urity Other creditors Accruals and deferred income 1,135 219 3.432 2,131 226 3,176 4,786 5.533 16 R•tirnm•nt b•n•fit sch•m•s The Church is a parti¢ipaliny employer the Baptist Pension Scheme I'lhe Scheme"). which is a separate legal enlily adrninislered by the Pension Trustee (Baplisl Pension Trust Lirnitedl. The Scheme. prewousty known as the Baptist Ministers Pension Fund, started in 1925. The scheme comprised of a deffined benefrts scheme which was closed to future accrual on 31 December 2011 and a defined contribution plan which was opened in January 2012. The assets of Ihe Scheme are held separately from those of thè Employer and the other participating employers. Fof the ¢uirènl ffinancial yeai, the pensign provision for member5 of the Scheme is being made through the Defined Conlribulion IDGI Plan. In general. members pay 8 /0 of Iheir Pensionable Income and employers pay 6°/0 of rnembers. Pensionable Income into individual pension accounts, which are operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addrtion, the employer pays a further 4°/0 of Pensionable Income to cover Death in Service Benefrts. administration ¢osls, and an associated insurance policy which provides income proteelion lor Schème memb*rs Il they are unable lo work due to long-lemi Incapacity. This ineome piolè¢tion policy has bèen insurèd by the Baptist Union of Great Britain with Aviva Limited. Furthermore. rnernbers of the Basic Section pay reduced contributions of 5°A of Pensionable Income. and their employers 8150 pay a lolal of 5°h. In October 2024, the insurance company Just Group completed a buy out of the liabilities of the closed defined benefit scheme. From that date any remaining liability ol the participating scheme mèmbeT5 to defined benefit scheme ceased and the £1 per month def1t contributions payable by the participating ernployers which were agreed in the recov¢ry plan approved in AugLJSt 2022 also ceased from that dale. Administration of the closed definecl benèfit seheme transferred from the pension trustees lo Just Group from that date. 18
BRETTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 Unr•¥trlcted fund$- dwlgnatsd Thesg ar¥ unrestricted funds vthich are material lo Ihe charitys ac11vit$. Al 1 January Rourc•• 2025 exp•nd•d Tran•lev• At31 D•c•mb•r 2026 Fixed Ass8t$ Bowls Club 22,121 15,3021 1226) 8.786 184) 25,805 22.411 15.5281 8.722 25.605 Pr•vlou• y•ar: At l January R••ource• 2024 •xpnd•d Tr•n•f•r• At31 IY•¢•mb•r 2024 20.485 16,3641 8.290 22,411 18 R•trlct•d funds The restrictsd funds of the charty comprise Ihe unexpended balan¢e$ of donalh)ns and grants h•ld on trust subje¢l to speufic conditions by donors as to how they may be used. At 1 J•nuary 2025 Incomlng R•8our¢ ourc •xp•nded Tran•f•v• At31 I•Mb•r 2026 Hardship Fund Building Project- Prelim Fitzwllliam Gr¥nl- Picnic b&n¢hos Youth Christian C4mp Communlly H•aKh Prolo Grant EMBA- Minister in Training grant 13.4301 15.779) 4,474 221 6,000 1,000 915 17761 {1391 4,856 875 15,5311 14.402 114,462} 12,315 23,497 129,9781 {f39> s.e95 19-
BRETTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 18 Restricted lunds (Contlnu•dl Pr•vious ytar= At 1 January 2024 Incoming resources Resources •xp•nd•d Transfers At31 December 2024 Hardship Fund Woolgard Family Fe851 Fridays Youth Chfislian Camp Community Health Proje¢t Grant EM8A- Minister in Training grant 5.111 505 365 915 3,426 11.9631 14511 13541 1301 1541 915 7.229 1.865 14.2921 54 4.856 4.767 14,7671 14,125 10,058 111.8271 {411 12,315 19 Analysis of net assèts belwèon funds Unr•$tri¢tsd Unr•$tri¢ted fund$ funds general designated 2025 2025 Restricted funds Total 202S 2025 At 31 December 2025: Tangible assets Current asselsllliabililiesl 25,605 25.605 201.376 195.681 5,695 195,681 25,605 5.695 226,981 Unrestricted Unrestricted lund$ lundB general d•$lynatrd 2024 2024 R•strictsd funds Total 2024 2024 At 31 December 2024: Tangible a55e15 CUrnt assetsllliabililiesl 22,121 290 22,121 169.435 176,830 12,315 176,830 22.411 12.315 211,556 20-
BRETTON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 20 Op•r*tlno IMs• commlthi•nts L•sM• At the reportlng end dalt thè tharity had ou151andln9 oommllm&nls for future minimum lease payment8 under nonvcancomable opèrating ieasos. which fall dug as follyws.. 2025 2024 Imlhin on¥ year 21 R•latsd party tran$actlon• There wère no other di$do$ablfj rolated party tr¥n$actions during the year. 21