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 Bro8￿3Y
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 Char￿e5 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 d1￿ctIOn 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 Sutr￿cOMMittee
ha5 been set up speafically to improve awareness throughoul the church community of our relianc$ on independent
freewill offerings, to review the suiiabilily and a￿SSibIlty 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$eNe will increase to 4 month5, cii11¢81 Costs.
The Trustees have made an assessment of the risk5 facing the Church and are satisfied that Ihefe a￿ policies in
place to minimise these.
Structur•. gov¢manc• and management
The charty is a charitsble incorporated organisation ICIOI.
The Charity IS governed by a constitution b8sed on the Approved Goveming Documenl for Baptist Churches which
slates that the principal purpose ol the charity is the advanc6menl ol the Christian faith according lo the principles of
the Bap1151 denomination, to include the advancement ol education. community seNice and other such general
charitable purposes in su¢h parts of the United Kingdorn and the wodd as Ihe ChLtrch shall determine.
The Church occupies premisès which are held by the Baptist Unjon Corporation Ltd in Trusts which are enliTely
compatible with the above object.
Membèrship of the Chlirch, as staled in the Constrtution, is open lo all who profess ￿pentanCe, and a porsonal farth
in God Ihiough Jesus Christ. All applicants are asked to consider eameslly the New Testamènt tèaching on
BelieveTS' Baptism.
The Mernbeis. Meeting lakès place regularly throughout the yèai and has responsibility lor the overall policy of the
Church. In accordance with the Constitution, the members appoint Trustees. Their number will vary being
¢ommensurate with the available gifts and necessary dulie5. The Trustees, together with Ihe Minister, Church
Secrèlary and Treasurer are responsible for the leadership and day lo day running of the Church's work and
wrtnÈss, including the financial and lègal aspects of the charity.
All membèrs are encouraged to take an
appropriate part in the spiritual and practical tasks involved in the lurtherance ol the chartsble obje¢tive.
Relevant matters may be submitted lo the Church meeting by the Trustees for guidance or may be raisèd by
members in 8 Church mèeting for furlher consideration by the Trustees. Though the Constitution permits d￿l$lOn$
to be made al Church mèètings by appropriate majonties. the Church seeks to work by consensus Whe￿Ver
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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ON
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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 p￿p8rèd 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 be￿een 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 valu*ion. 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 m8lun1￿e5 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 I￿abIlIty 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 mat*et 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•$
{contIn￿dI
Baslc financialliabilities
Basic financ¢al liabilrties. in¢luding creditors and bank loans are inilialty recognised al Ir8nsa¢tion pri¢s unlè$s
the a￿angement conslilutes 8 financing transaction, where the debt instrument is measured 81 the presenl
value of the future payments discounted at a market rate of interest. Financial liabilities da55ified as payable
within one year are not amortised.
Debt in$twment$ are subsequently Ca￿led 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 cu￿nI 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-

0￿r
¥ r Lrj

BRETTON BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Support costs
Support Gov•mance
costs
eo$ts
2025
Support Gov•rnane•
costs
costs
2024
Admin salarws
General admin costs
Licences and
subscriptions
Bank charges
18,447
6,166
18,447
6,186
17.659
6,468
17,659
7,657
135
7,657
135
7,379
128
7,379
128
Independenl examination
fees
1,950
1.950
1,860
1.860
32,405
1,950
34,355
31.834
1,860
33,494
Analysed be￿een
Chanlable activities
32.405
1,950
34.355
31.634
33.494
Net movem•nt in funds
2025
2024
The net movement in funds is stated after chargingllcredrting)".
Fees payable for the independent examination ol the charity's financial
statemen15
Depre¢i8tion of owned tangible fixed assets
Profrt on disposal of ¢angiblÈ fixed assèts
1.950
5.301
18881
1.860
6,364
10 Tru$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. donat￿n$ 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
C*nylng •mount
Al 31 December 2025
25,605
At 31 De¢ember 2024
22.721
Tho ChU￿h 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 y￿r
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 def￿1t 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 R￿ourc••
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
•xp*nd•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
CUr￿nt 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