Charity Number: 1199278
Didsbury Baptist Church
Annual Report and Financial Statements
for the financial year ended 31 August 2024

Didsbury Baptist Church
CONTENTS
Pag•
Reference and Administrative Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
10
ststemenl of Financial Activities
Balance Sheet
12
Notes to the Financial Statements
13-20

Didsbury Baptist Church
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustèès
Sarah Chambers
Aileen Doherty
Stephen Elliott
Anitha Janjanatn IAppoint8d 23 Jun8 20241
Eli2abethe Marshall
Sabrina Marshall
Graham Nieholls (Resigned 9 April 20241
Revd Robert Parkinson (Resigned 14 April 20241
lan Sheldrake IAppoinled 23 June 20241
Ruth Sheldrake IAppointed 26 November 20231
Anna Wright
Charity Numbar in England and Walès
1199278
Principal Address
School LanelBeaver Road
Manchester
M20 6SX
Independent Examiner
Steven Nixon BS¢ (Honsl FCCA
Langers MN Ltd
Chartered Accountant and Registered Auditors
8-10 Gatley Road
Cheadle
Cheshire
SK8 1PY
Principal Bankers
Baptists Together
PO Box 44
129 Broadway
Didcot
Oxford
OX118RT
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME194JQ

Didsbury Baptist Church
TRUSTEES. REPORT
for the financial year ended 31 August 2024
The trustees present their Trustees, Report and the finanaal statements for the financial year ended 31 ALJgust 2024.
The financial statements ale prepared in accordance with the Charities Act 2011, and Accounting and Reporting by
Charities. Statement of Recommended Practice applicable to charities preparing their financial statements in
accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021.
The Trust88s' R8POrt contains th8 Info￿atioN required to b8 provid8d in the Trust88s' Annual R8POrt under the
Statement ol Recommended Practice ISORPI guidelines. The trustees of the charity are also charity trustees for the
purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In ihis report the trustees of Didsbury Baptist Church present a summary of its purptsse, govemance, activities,
achievements and finances for the financial year 31 August 2024.
Mlsslon, Oble¢tSves and Strategy
Objectives
The prinapal purposes of the Church are.. -
The advancement of the Christian faith according to the principles of the Baptist denomination.
The Church may also advance education and carry out other charitable purposes in the United Kingdom andlor other
parts ol the wodd.
Nothing in this Constitution shall authorisg an application of the propety of the Church for purposes which are not
charitable in accordance with section 7 of the Charities and Trustee Inveslment (Scotlandl Act 2005 or section 2 of the
Charities Act INorthern Ireland) 2008.
Structure, Governance and Management
The tnethods used to recruit and appoint new charity trustees.
TIust8es are 8ppoint8d at Church Memb8rs M8eting5.
The polieies and procedures for the induction and tiaining of trustees.
InlormatK)n for new Charity Trustees.
The Charity Ttustees will make available to each new Charity Trustee, on or before his or her first appointment..
a copy ol the constitution and any amendments made to it.,
a copy ol the Church's latest ttustees. annual report and statement of accounts," and
a summary of key issues that have recenuy been under consideration by the Charity Trustees with sufficient
background infomation to enable the newly appointed Charity Trustee to gain an understanding of the ways ol working
amtsng the Charity Trustees with the intention that a newly appointed Charity Trustee will be helped tts understand the
work of the Church and their responsibilities so as to contribute positively to Charity Trustees meetings as soon as
possible after their appointment.
The chari
anisational structure.
The Church is governed in accordance with the constitution dated 27 March 2022.
Subject to any specffic or general directions of tt)e Church Members, Meeting and the provisions of the constitution the
Charity Trustees are responsible for the control, rnanagemenl and administration of the Church save that the Charity
Trustees are not required to do anything that would cause them to be in breach of the constitution or any trustee duty
placed upon them as 8 r85uIt of this role.
How the charit
makes decisions and how decisions are del
ated.
The Charity Trustees may delegate any of their powers orfunctions to a committee or committees, and, if they do, they
must detemiine the terms and conditions on which the delegation is made. The Charity Trustees may at any lime aller
those terms and conditions or revoke the delegation.
Notwithstanding any such delegation th8 Charity Tru5t8es r8tain over811 responsibility.
This power is in addib.on to the power of delegation in the General Regulations and any other power of delegation

Didsbury Baptist Church
TRUSTEES. REPORT
for the financial year ended 31 August 2024
8vailabl& to the Gharty Trustees, but IS subject to the following rgquirementS'.
a cornrnitt88 rnay con51St oftwo or mor8 P8r50ns, but at least on8 m8mber of 88ch comtnitt8e must b8 8 Charity
Tiustee",
the routine acts and proceedings ol any committee must be brought to the attention tsf the Charity Trustees as a
whole as soon as is r&asonably practicable,. 8nd
wh8r8 any committee identifies 8 major difticulty in their ar8a of work or an urg8nt rnatter aff8Cting the lif8 and work
of the ChLJrch, they tnust t811 th8 Charity Ttust88S Wlthout d8lay.
The Charity Trustees shall from time to time review the arrangements which they have made lor the delegation of their
powers.
Revlew of Actlvltles, Achlevements and Perfom)ance
The main activities undertaken in relation to those
ur
oses durin
the
eriod.
In fulfilling the Purpose the Church will engage in a range of activities either on its own or with others that will vary from
lime to time with activities being initiated, expanded, or cbsed, as appropriate.
The activities may include but are not restricted to..
regular public worship, prayer, Bible study. preaching and leaching,.
baptisrn. as defined in the Baptist Union s Declaration ol Principle..
the Communion of the Lord's Supper which shall normally be observed at least once a month.
evangelism and mission, locally, regionally. nalionally and internationally.,
the teaching. encouragernent. welcome and inclusion of young people.,
nurture and growth of Christian disciples.,
education and training for Christian and community Servi￿.,
giving and encouraging pastoral care..
supporting and encouraging charitable social action in the United Kingdom and abroad..
The tnain activities und&rtak8n durin
the
8riod to furth8r the chari
OS8 for th8
ublic b8nefit.
The Churoh has providgd a weekly s9rvioe of publio worship every Sunday. It h8S ¢91ebr8ted Holy Communion gt least
twic8 monthly 8nd provided a Young Church activity for children and young people at least twice monthly.
It has conducted regular Bibl8 Study, prayer and support activities to nurture Christian community, education, growth
and dI￿lpleShip and h8s provided a weekly drop-in coffee moming forthe gener81 public. The Church gives a proportion
of it5 income and makes financial appeals for mission and th8 hutnanitarian aid organisations it supports. It provid8s a
collection point for food donations to loeal foodbanks. The church has also made its buildings available lor the use of
various community and Charitable organisations and activities and as a polling station.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the
charity.
The short term and lon
er temi aims and ob'ectives.
The church's agreed aims are..
1 To follow Jesus by pr￿laimIng the Kingdom of G(>J in words and deeds in ways that a￿ real and relevant to
contemporary people and the society in which they live.
2 To invite people to respond to the Gospel ol Jesus Christ in repentance, faith and commitrnent expressed through
baptism and church membership and Christian Servi￿ in the world.
3 To focus the church s mission and ministry by serving the people of Didsbury, while understanding and participating
in God's wider mission.
4 To provide a Christian community in which all people, including those of other faiths and none, will be a¢￿pIed,
valued and welcorned as they are.
5 To provide a Christian community in which disciples of Jesus Christ have the opportunity to worship God, use their
gifts and grow in their understanding 8nd practice of Christian faith.
6 To be a church based on the order and principles of the Baptist denomination expressed in membership of the
Baptist Union of Great Britain.
7 To be a church which recognises that it belongs to the one Church of Jesus Christ.
Grant rllakin
eriod.
olicies and how these contributed to the achievement of the chari
s aims and ob'eclives durin
the
Although the Church is not 8 grant rnaking body as SLJch, it provid85 through its g8n8ral funds for gifts to 5UPPOrt a
variety of Christian missionary org8nisations and through which the Church meets its objectives. All Baptist ohurches
are encouraged to make a regular donation to Home Mission and BMS Worfd Mission,. Didsbury Baptist Church has
observed this practice for many years and budgets t(> do so annually out of its income. It also supports Nc>rthern Baptist
College as the local college for the training of Baptist ministers, with which it has had strong links lor a long period.

Didsbury Baptist Church
TRUSTEES. REPORT
for the financial year ended 31 August 2024
The tnain achi8V8tn8nts and rfomianc8 of th8 chari
durin
th8
eriod.
On Sunday 22 October 2023 at the end of worship and, subsequently, in the church meeting the minister, Revd Robert
Parkinson, 8nnounced to the church that It W85 his intention to retire from th8 pastorate of the church on Sunday 14
April 2024, shorlly aft81 his 65th birthday. Following that announcern8nt, h8 worked with the d&acons to ensur8 that the
li18 olthe church continued In th8 8nsuing month5 and plan5 were put In plac8 forafter his departur8. Rob8rt's retir8ment
was celebrated wth a retirement party on 13 April to which family, friends and representatives ol other churches were
invited, and a farewell seNice and lunch on 14 April.
In May, the deacons met with one of the regional team leaders from the North Western Baptist Association, following
which Revd Neil Brighton IBaptist minister) was appointed as Moderator for the interregnum. Work has been taking
place Sin￿ then in preparation for the proTrss ol calling a new minister.
Worship and Prayer
Services ol worship are held every Sunday moming, with additional services at Christmas and Easter, as appropriate.
Until 14 April 2024 services were led, predominantly, by the minister., since his retirement. the church has been served
by visiting preachers, both ordained and lay from a variety ol denorninations, and mernbers of the church. The services
are livestreamed lo a small but significant number ol people. We offer a Sunday Morning Young Church activity on the
first and third Sunday momings of each month.
On Christmas Eve we held the Carols by Candlelight service which has. tr8dition8lly, attracted members of the local
community. We were pleased that the numbers in Ihe congregation returned to near those of pre-pandemic levels.
The regular Wednesday morning prayer gathering was held online, via Zoom, most weeks until mid-April. It has now
been discontinued but prayer materials (lectionary readings and a liturgy) 8re made available lo those who wish to
continue to engage in this act of prayer.
Pastor81 C8r8
The church g8n8r8lly off8rs weekly sm811 group 8Ctiviti8s for Christ18n 8ducation, pray8r and 5UPPOrt 8ith8r in the
sanctuary or online via Zoom. In Holy Week, members of our congrgg8tion and guests gathered for a bring-and-share
meal and f8tnily friBndly Holy Communion service on Maundy Thursday.
Some of our church m8mbers ar8 unable to attend s8rvic85 8nd activities du8 to sickness or age. Unb"I his r8tirern8nt,
the rninister, Robert Parkinson. visited all who h8ve requested it and sought out those with pastor81 needs and to rne8t,
support, and pray with them in their homes orwh818ver appropriate. Since the rninist8r's retir8tn8nt in April concem for
members of the church and congregation has primarily been the responsibility of the deaeons, although the whole
fellowship is also encouraged to lotsk out for each other. Pastoral concerns are on the agenda of every deaeons,
business mèeting.
Membership numbers remained stable. During the year under review we welcomed three new members, one through
baptism (which took place on Easter Sundayl and two by profession of faith. Two members resigned and another sadly
died. We closed the reporting peritsd with a membership of 50.
Mission
During the reporting year, the church has continued to collect food items in support of Dur I￿1 foodbank, provide
sandwiches for a local homelessness outreach. participated in Christian Aid appeals, supported the work of BMS World
Mission, Baptist Home Mission and Northern Baptist College.
Our weekly drop-in coffee moming activity. Friday Friends, met most Friday momings in the sanctuary from 10.30arn
until 12.30pm. While all are welcome, the event largely attrads older people in need of company and social interaction.
Between 5 and 10 people were usually in attendance.
The Church ran an Alpha Course in the Autumn of 2023 as one way of intrlxlucing others to the Christian faith. Although
it was valuable to those who attended. it did not encourage newcorners. as had been hoped.
Ecumenical Relationships
Didsbury Baptist Church 1$ 8 mgmber of Churchg5 Working Together in Didsbury and Bumage. Our minister, Robert
Parkinson, h8s attended regular Clergy 8nd L8ad8r5' gatherings and, since hi5 r8tirement, th8 church has been
represented by one of the deacons. The church participates in the annual pulpit exchange and in services and events
organised by the group. We also participated in the annual Free Churches, Good Friday servi￿ which took place at
Comerstone United Reformed Church.

Didsbury Baptist Church
TRUSTEES. REPORT
for the financial year ended 31 August 2024
The Church Building
In fulFilment of the church's aims to serve the people of the local area, the piemises are used by many community
groups and for a great variety of activities. The sanctuary regularfy functions as a concert venue, rehearsal space,
and d8y-conlerence slte. It is also us8d as 8 polling station and as a hub for community gatherings.
Followng the Quinqu8nnial Buildings R8V18w, which wa5 undertaken in January 2023, r8rn8dial work was done on the
remaining buttresses not r8paired in the previous financial y8ar and th8 fir8 8scap8 door was replaced. Th8r8 are still
some further, less urgent tasks, to be completed.
Flnanclal Revlew
General Fund
Receipts
Thanks to the continued generosity of members of the church and congregation £50,651 was received through general
giving. The donations are made predominantly by standing order, and a cash offering during Sunday worship services.
There were donations via the Charities Aid Foundation, and some miscellaneous donations for specific purposes,
including the Impact Weekend. Donations of £300 nominated specifically for the hardship fund were made.
Other receipts included=
Letlings payments received during the period raised £28,253.
£9.757 resulting from a retrospective Gift Aid claim covering 13 June 2022 to 5 April 2023.
Attendees at Friday Friends contributed £484 to Cover the costs of refreshments and other items, such as birthday
cards. The church benefits from a net surplus. with expenditure on Friday Friends tolalling £139 lexcluding healing and
Expenses
The wst of ordained ministry - gross stipend. employer's pension contribution. fees for visiting preachers and Costs
reimbursed to the minister- was £23.967.
Premises costs relate to both the church building and th8 rnanse. As th8 own8r, the church pay5 th8 council tax on th8
manse, plus the water rates and boiler maintenance,. the minister receives an allowance as part of the stipend towards
heating and lighting. The church pays the buildings insur8nC8 for the man58 plus the church'5 own insurance linduding
Employerfs and Public Liability). Th8 Cost of light, heat and power1£11,3711 applies to th8 church buildings only. Th8
figur8 for cleaning and wast8 manag8rM8nt includ8s purchas& of supplies, waste disposal and window cleaning. The
cle8nerts pay is categorised elsewhere.
Budgeted donations of £7,112 were made to other eauses18MS Wodd Mission, Baptist Home Mission and Northem
Baptist College), plus some additional receipts for BMS Birthday scheme whieh were prccessed through the church
account.
At 31 August 2024 the current account stood at £25,925 lincluding £10,000 transferred from the Investment account.
See below).
Investment Fund
During the year the decision was taken to move some of the funds within the Baptist Union Deposit Account in order to
attract the best interest rates. The funds were moved as follows.. £50,000 Ilhe designated reserves) to the 3-month
notice account and £50,000 to the one-month notice account with the balance of £2,029.46 remaining in the 74ay
notice account.
In June, £10,000 was withdrawn from the one-month notice account io ensure that the church had sufficient funds to
cover paymenls lor the replacement fire door and the work on the buttresses. This use of the investment fund had been
agreed as part of the budgeting process lor 2023124.
The fund total al 30 June 2024 was £93,999.76.
Results
At the end of the financial year the charity has assets of £456.34412023 £453.6841 and liabilities of £2,87812023
£4,727). The net assets of the charity have increased by £4,509.
Reserve$ Po$ition and Policy
Reserves are held to ensur8 that the church could Tnan8g8 8 significant downturn in 8ith8r r8ntals receipts or
merllbership giving. Reserve5 have been set aside lo cover around 50°k of budgeted expenditure over a year (rounded
down Whe￿ activities could be postponed). This is reassessed annually by the Trustees and approval is sought frorn
the members when a new budget is presented. For the financial year 202212023 the reserves were set at a level of
£45,000., for th8 financial year 202312024 th8 r&s8rv8s wer8 £50,000.

Didsbury Baptist Church
TRUSTEES. REPORT
for the financial year ended 31 August 2024
Principal Risks and Uncertainties
The rnajor risks to which the Church is 8xpos8d consist ol pot8ntial buildings failures, loss of income, and potential
hairnful behaviour. Policies are therefore tnaintained for finance, hurnan resources, safeguarding, data protection and
health and safety.
In accordanc8 With th8 Con5titLJtion, the trust88s retire by rotation and, b8ing 8ligibl8, off8r thernsel￿8S for re-election.
Compllaneè wlth S•etor.Wldo L&glslatlon and Standards
The charity engages pro-actively with legislation, standards and codes which a￿ developed for the sector. Didsbury
Baptist Church subscribes to and is compliant with the following,.
The Charities SORP IFRS 1021
Availability and adequacy of assets of each of the fvnds
The board of trLJStees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations
in respect of each fund.
1411112024
Approved by the Board of Trustees on
and signed on its behalf by:
Stephen Elliott
Trustee
Aileen Doherty
Trustee

Didsbury Baptist Church
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 August 2024
The trustees are responsible ft>r preparing the financial statements in aecordance wth applicable law and regulations.
The law applicable to charities in England and Wales require5 the trustee5 to prepare financi815tatements for each
financial year which give a true and lair view of the assets, liabilities and financial ptssits.on ol the charity as at the
financial year end date and of the surplus or deficit of the charity and otherw5e cornply with the charib.es Act 2011.
In preparing th8s8 financial statements, th8 trust88s are required to..
select suitable accounting policies and apply them consistently.,
make judgements and accounting estimates that a￿ reasonable and prudent.,
slate whether the financial statements have been prepa￿d in accordance with applicable accouniing standards,
identify those standards, and note the effect and the reasons lor any material departure from those standards", and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
The trustees are responsible lor keeping adequaie accounting records that are sufficient to show and explain the
charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable
them to ensure that the financial statements comply with the Charities Act 2011. They are a￿0 responsible for
safeguarding the assets ol the charity and hen￿ lor taking reasonable sieps for the prevention and delection of fraud
and other irregularities.
1411112024
Approved by the Board of Trustees on
and signed on its behalf by:
stephen Elliott
Truste8
Aileen Doherty
Trusleè

## **Didsbury Baptist Church INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF DIDSBURY BAPTIST CHURCH** 

I report to the trustees on my examination of the accounts of Didsbury Baptist Church for the financial year ended 31 August 2024. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

Since the Trust's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

- accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 

- the accounts do not accord with those records; or 

- the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 

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 financial statements to be reached. 


## **__________________________________Steven Nixon BSc (Hons) FCCA LANGERS MN LTD** 

Chartered Accountant and Registered Auditors 8-10 Gatley Road Cheadle Cheshire SK8 1PY 

15 November 2024 **Date: ...............................** 

**10** 



Didsbury Baptist Church
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 August 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total Unrestricted Restricted
Funds
Funds
Funds
2024
2023
2023
Total
Funds
2023
Not•s
Income
Donations and legacies
Charitable activities
Baptist Church
Other trading activities
Investments
Other income
61.811
5.575
67.386
44,922
440
45,362
12,626
15,627
3,837
710
12,626
15.627
3.837
710
6,762
10,886
1,599
447.897
6,762
10,886
1,599
448,932
1,035
Total Ineoma
94,611
5,S75
100,186
512,066
1,475
513,541
ExpendSture
Charitable activities
89,447
6,230
95,677
64,584
64,584
Net incomellexpenditurel
5.164
16551
4,509
447,482
1,475
448.957
Transfers between funds
19651
965
Net movement in funds for
the financial year
4.199
310
4,509
447,482
1,475
448.957
Reconciliation of funds..
Total funds beginning of the
y8ar
17
447.482
1,475
448,957
Total fvnd5 at the gnd of
the year
451.681
1,785
453,466
447,482
1,475
448,957
The Statern8nt of Financial Activiti8s includes all gain5 and loss8s recognised in the financial y8ar.
All income and expenditure relate to continuing aetivities.
The not&s on pages 13 to 20 form part of th& financial stat&ments

Didsbury Baptist Church
BALANCE SHEET
as 3t 31 August 2024
2024
2023
Notès
Fixed Assets
Tangible assets
11
320,000
320,000
Currènt Ass•ts
Debtors
Cash at bank and in hand
12
14,994
121,350
13,917
119,767
136,344
133.684
Creditors: Amounts falling due within one year
13
12.878}
14,7271
Net Current Assets
133,466
128.957
Total Assets less Current Llabllltles
453,466
448.957
Funds
Restricted trust funds
Designated funds (Unrestricted)
General fund lunrestrictedl
1,785
50,000
401,681
1.475
45.000
402,482
Total fvnds
17
453,466
448.957
The financial staternents have been prepared in accordance with the provisions applicable to companies subject to the
sm311 companies, r8gim8 and in accordance FRS 102'The Finanoial Reporting Stsndard applicable in the UK and
Republic of Ireland" applying S8Ction 1A of that Standard.
1411112024
Approved by the Board of Trustees and authorised for issue on
behalf by
and signed on its
Stephen Elllott
Trustee
Alleen Doherty
Trustee
ThÈ not&s on pages 13 to 20 form part of th& financial stat&ments
12

Didsbury Baptist Church
NOTES TO THE FINANCIAL STATEMENTS
for the financi81 year ended 31 August 2024
GENERAL INFORMATION
Didsbury Bapts"st Church is a charity incorporated in England. The registered office of the charity is School
LanelBeaver Road, Manchester, M20 6SX which is also the principal place of busines5 of the charity. The
financial statements have been presented in Pound (£1 which is also the functs.onal currency (>f the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting poliaes have been applied Consistent￿ in dealing with items which are considered
material in relation to the charity's financial statements.
Basis of preparation
The financial statements have been prepared on the going concem basis under the historical cost convention,
modified to include certain items at fair value. The financial statements have been prepared in accordan￿ with
the Statemenl ol Recommended Practice ISORPI 'Accounting and Reporting by Charities preparing their
accounts in accordance with the Financial Repor￿ng Standard applicable in the UK and Republic of Ireland FRS
102. applying Section 1A of that Standard.
As pemiitted by the Companies Act 2006, the charity has varied the standard formats in that act for the
ststemenl of Financial Activities and the Balance Sheet. Departures from the standard forrllals are lo corrply
with Ihe requirements ol the Charities SORP and are in compliance with section 4.7. 10.6 and 15.2 of that
SORP.
Statement of compliance
The financial statements of the charity for the financial year ended 31 August 2024 have been prepared on the
going concern basis and in accordance with the Statement of Recommended Practice ISORPI"Accounting and
Reporting by Charities preparing their accounts in scmrd8nce with the Financial Reporting Standard 8pplicable
in the UK and Republic of Ireland FRS 102" applying Section 1A of that standard.
Fund acwunting
The following are the c8tegorie5 of funds rnaintained..
Restricted fund5
R85trict8d funds r8pres8nt income rec8iv8d which can only b8 used for particular purposes, as sp8cified by the
donots. Sueh purposes are within the overall objectives of the charity.
Unrèstrietèd funds
Unrestricted funds consist of General and Designated funds.
General funds represent amounts which are expendable at the discretion ol the board, in furtheran￿ of the
objectives of the charity.
Designated funds comprise unrestricted funds that the board has, at its discretion, set aside lor particular
purposes. These designations have an administrative purpose only, and do not legally restrict the board's
discretion to apply the fund.
Income
Income is recognised by indusion in the Statement of Financial Activities only when the charity is legally entitled
to the income. performance conditions attached lo the itemlsl of income have been met, the amounts involved
can be measured with sufficient reliability and it is probable that the income will be received by the charity.
Income from charltable actlvStles
Income from charitable activities include income earned from ihe supply c>f services under contractual
arrangerrents and from perforrrance related grants which have condits'ons thatspecify the provision of particular
services to be provided by the charity. Income from govemment and other co-funders is recognised when the
charity is 18gally entitled to th8 income b8CaUSe It is fulfilling the conditions ¢ontain9d in the related funding
agreements. Where a grant is received in advance. its recognition is deferred 8nd included in creditors. Where
entitlement occurs before income is received, it 1$ 8￿rUed in debtors.
Grants from gov8rnments and oth8r co-funders typically includ8 one of th8 following typ8s of conditions..
Perforrnance based conditions.. whereby the charity is contr8CtU811y entitled to funding only to the extent that
th8 cor8 obj8Ctives of th8 grant agr8ement are achiev8d. Where the charity is me8ting the core objectiV8s of
orant ag￿eMent, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as
income.
13

continued
Didsbury Baptist Church
NOTES TO THE FINANCIAL STATEMENTS
for the fin8ncial year ended 31 August 2024
.Time bas8d conditions.. wh8r8by th8 charity is contractually entitled to funding on th8 condition that it is
utilised in a particulai period. In these cases the charity recognises the income to the extent it is utilised within
the period specified in the agreement.
In the 8bs8nc8 of such conditions, assurning that rec8ipt is probab18 and th8 amount can b8 r81iably
tll8asured, grant incom8 is r8cognis8d onc8 th8 charity Is notifi8d of entitl8tn8nt.
Grants re￿iVed towards capital expenditure are credited to the Statement of Financial Activities when re￿iVed
or re￿1Vable, whichever is earfier.
Expendlture
Expenditure is analysed befvleen costs of charitable activities and raising funds. The costs of each activity are
separately accumulated and disclosed, and analysed according to their major components. Expenditure is
cognised when a legal or constructive obligation exists as a result ol a past event, a transfer of economic
benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are
those functions that assist the work ol the charity but cannot be attributed to one activity. Such costs are
allocated to activities in proportion lo staff time spent or other suitable measure for each activity.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to
depreciation is calculated to write off the original cost or valuation of tangible fixed assets. less their estimated
residual value, over their expected useful lives as follows..
Land and buildings freehold
The Manse propety is stated al cosl
Debtors
Debtc)rs are recognised at the settlement arnount due after any discount offered. Prepayments are v31ued at
the 3tnount prepaid netof any trade disGounts du8. Incorne recognised byth8 charity frorn government agencios
nd other co-funders, but not yet received at financi81 year end, is included in debtOf5.
Cash at bank and in hand
Cash at bank and in hand mmpris8s cash on d8POSIt at banks reqLJiring 18ss than thr8e rnonths notic8 of
withdrawal.
Taxatlon and d•f•rr&d taxatlon
No eurrent or deferred taxation arises as the charity has been gianted charitable exemption. Irreeoverable
valued added tax is expensed as incurred.
Pensions
The chaiity contributes to the Baptist Pensi(>n Scheme, which since 1st January 2015 has been a defined
contribution pension scheme. Contributions are charged to the profit and loss accrxjnt as they become payable
in accordan￿ with the rules of the scheme. Priortts 1st January 2015 the scheme was a defined benefit scheme.
PERIOD OF FINANCIAL STATEMENTS
The cornparats've figures relate to the 17-month period ended 31 August 2023.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2024
2023
Donations and legacies
61,811
5,575
67,386
45.362
Restricted income in prior period was £440.
CHARITABLE ACTIVITIES
Unrestricted Restricted
Funds
Funds
2024
2023
Baptist Church..
Letting of prop8rty for charitab18 purpos85
12.626
12,626
6,762
14

continued
Didsbury Baptist Church
NOTES TO THE FINANCIAL STATEMENTS
for the fin8ncial year ended 31 August 2024
OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
2024
2023
Income frotn letting and licensing of property for
non charitable puipos8s
15.627
15.627
10,886
15,627
15,627
10,886
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2024
2023
Bank interest received
Other interest re￿iVed
3,402
435
3,402
435
1.565
34
3,837
3,837
1.599
OTHER INCOME
Unrestricted Restricted
Funds
Funds
2024
2023
Friday Friends group
Sundry other incom8
Insurance c13ims- Revenue items
Transf8r from pr8ViOUS 8ntity
484
226
484
226
475
206
2,110
446,141
710
710
448,932
Restricted ineome in prior period was £1,035.
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2024
2023
Travel and subsistence
Ministers book allowance
Assembly I conference fees
Visiting Preachers
Publicity
Young Church
Worship material
Friday Friends group expenses
Tealcoffeelllowers
Home Mission
BMS World Mission
Northem Baptist College
Gifts- see note 17.2
Salaries administrative staff
other salaries
Training I confer8nce fees
Rates and water charges
Light heat and power
Cleaning and waste m8nagem8nt
Premises repairs, r8newals and
rnainten8n
Property insurance
Telephone and broadband expenses
Stationery and printing
45
109
1,61S
802
45
109
1,815
802
158
86
250
337
134
97
264
163
167
2.070
2.080
320
602
2.211
5,413
380
2.078
6.990
1,035
6,840
1,231
87
139
89
3,105
3,527
480
6,030
1,231
87
139
89
3,105
3,527
6,030
3,602
9,469
585
3,265
11,371
2,126
15,416
3,602
9,469
585
3,265
11,371
2,126
15.416
2.552
1.301
88
2,552
1,301
88
1,555
144
1S

continued
Didsbury Baptist Church
NOTES TO THE FINANCIAL STATEMENTS
for the fin8ncial year ended 31 August 2024
Subscriptions to periodicals
Equiptnent, repairs, expenses and
maintenan
Licenc&s & P8rmits
Offic8rs expen58S
Oth8r legal and professional
Bank charges
Loan interest
Computer licences and expenses
Sundry expenses
Church weekend away
The North Western Baptist
ASSC￿lation
Gtsvernance Costs (Note 5.21
265
962
265
962
749
714
594
594
343
31
2,506
70
62
851
851
54
100
730
100
730
23,165
1.860
25,025
25,944
41,254
54,423
95,677
64,584
The restricted expenditure for the current year is..
Young Church £880
Gifts £5.250
Church weekend away £100
All prior period expenditure was unrestricted.
GOVERNANCE COSTS
Direct
Costs
Other
Costs
Support
Co$t$
2024
2023
Independent exgmingr's fe9S
Truste8 remuneration
Truste8s d8fin8d benefit P8nsion
sts
1,860
1,860
21,146
2,019
1,800
21,517
2,627
21,146
2.019
23.165
1,860
25,025
25,944
SUPPORT COSTS
Charitable Govèrnancè
Activities
Cosis
2024
2023
Support
S2,563
1.860
54.423
33,712
ANALYSIS OF SUPPORT COSTS
2024
2023
Support
54,423
33.712
NET INCOME
2024
2023
Net Income is stated after chargingllcreditingl:
Independent Examinerfs remuneration..
independent examin8tK)n services
1,860
1,800
16

continued
Didsbury Baptist Church
NOTES TO THE FINANCIAL STATEMENTS
for the fin8ncial year ended 31 August 2024
INVESTMENT AND OTHER INCOME
2024
2023
Church lettings- full rat8
Sundry incotne
Friday Friends group
Photocopier income
Transfer from previous entity
Bank interest
Other interest
15,627
10,886
2,110
475
206
446,141
1,565
34
226
3,402
435
20,174
461.417
INTEREST PAYABLE ANO SIMILAR CHARGES
2024
2023
On bank loans and overdrafts
10.
EMPLOYEES AND REMUNEFiATION
Number of employees
The average number of persons employed lincluding trustees) during the financial year was as follows..
2024
Number
2023
Nurnber
Adrninistr8tion
Cleaner
Clergy
The staff costs linclusive of trustees, salaries) comprise..
2024
2023
Wages and salaries
Pension costs
34,217
2,019
29,141
2,627
36,236
31,768
No employees received emoluments lexcluding pension costs) in excess of £60,000 per annum.
11.
TANGIBLE FIXED ASSETS
Land and
buildings
f￿ehOld
Total
Cost
At 31 August 2024
320,000
320.000
N8t book value
Al 31 August 2024
320,000
320,000
At 31 August 2023
320,000
320,000
17

continued
Didsbury Baptist Church
NOTES TO THE FINANCIAL STATEMENTS
for the fin8ncial year ended 31 August 2024
12.
DEBTORS
2024
2023
Trad8 debtors
oth8r debtois
Taxation and Social s8CUrity Costs (Not8 141
Prepayments and accrued income
610
100
71
11,985
1,761
12,445
1,939
14,994
13,917
13.
CREDITORS
Amounts falllng du• wlthln on& yaar
2024
2023
Trade creditors
Taxation and social security costs (Note 141
Other creditors
Accruals and deferred income..
Pension accrual
other accruals
510
108
20
495
943
10
18
2,222
30
3.249
2,878
4,727
14.
TAXATION AND SOCIAL SECURITY
2024
2023
Debtors..
Inwme tax
12,445
11,985
Creditor5=
PAYE I NI
108
943
15.
PENSION COMMITMENTS
The charity operates a defined contribution pension scheme operated by the Baptist Uni(>n lor its Ministers.
The assets of the scheme are held separately from those of the charity in an independently administered fund.
Pension costs amounted to £2,01912023- £2,627).
The Church contributed tts the defined benefit pension scheme operated by the Baptist Union for several of its
previous Ministers. In recent years, the BU Pension Trustee increased the level of contribution to include an
element tr) meet the pension scheme deficit in respect of past service ol current and retired Ministers.
In 2021, The BU approved a "Family solution. whereby it has contributed £33m to the pension scherne. This
reduced the overall obligation lor employer churches and has shortened the period over which additional
contributions have to be paid from 2039 back to 2029.
A subsequent ValUat￿n ol the fund in 2022 saw ihe deficit fall to £nil and therefore no potential liability for the
Church. The additional monthly contribution is now £1.
In February 2024 a buy-out was agreed with Just Group, effective from 31 March 2024.
16.
RESERVES
2024
2023
At th8 beginning of th8 y88r
Surplus for th8 financial y88r
448,957
4.509
448,957
At the ènd of the ye8r
453.466
448,957
18

continued
Didsbury Baptist Church
NOTES TO THE FINANCIAL STATEMENTS
for the fin8ncial year ended 31 August 2024
17.
FUNDS
17.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrèstrietèd Rèstrietèd
Funds
Funds
Total
Funds
At 27 March 2022
Movement during the financial year
447,482
1,475
448,957
At 31 August 2023
Movement during the financial year
447,482
4,199
1,475
310
448,957
4,509
At 31 Augusl 2024
451,681
1,785
453,466
17.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 September
2023
Income Expenditure
Transfers
between
funds
Balance
31 August
2024
Restricted funds
Hardship Fund
Impact Weekend Fund
Leaving Gift Fund
1,275
200
300
175
5.100
150
980
5,100
1.425
360
965
1,475
5.575
6,230
965
1,785
Unrestricted funds
Strategic Reserve Fund
UnrestriGted Gener81
45,000
402,482
5,000
15,9651
50,000
401,681
94,611
89,447
447.482
94,611
189,4471
19651
451,681
Total funds
448,957
100.186
95,677
453,466
Unrastrictad Funds
Un￿StrICted Revenue Funds
These funds are held for the meeting the objectives ol the charity, and to provide reserves for future activities,
and, subject to charity legislation, are free from all restrictions on their use.
Designated Revenue Funds
Strategic Reserve Fund. Reserves are held to ensure that the church could manage a significant downtum in
either rentals receipts or membership giving. Reserves have been set aside to cover around 50 lo of budgeted
expenditure over a year Irounded down where activities could be postponed). This is reassessed annually by
the Trustees and approval is sought from the members when a new budget is presented. For the financial year
202212023 the reserves were set at a level of £45,000,. for the financial year 202312024 the rese￿e9 were
£50,000.
Restricted Funds
Hardship Fund
The purpose of the Hardship Fund is to allow for financial help to be given to those in urgent need. This can be
to members of the church and congregation, L>r members of the public who ask for assistance. It is usually given
as 8 response to a p8Storal need. which may be identified to andlor by the minister or a trustee.
Impact Weekend Fund
Funds to be spent on the Impact Weekend
Leaving Gift Fund
£5,100 was collected from the congregation as a leaving gift for the retiring Revd R Parkinson.
19

continued
Didsbury Baptist Church
NOTES TO THE FINANCIAL STATEMENTS
for the fin8ncial year ended 31 August 2024
17.3 ANALYSIS OF NET ASSETS BY FUND
Fixèd
assats
- charity use
Currènt
assets
Currènt
Total
R85trict8d trust funds
1,785
1,785
un￿strICted designated funds
un￿strICted general funds
50,000
84,559
50,000
401.681
320,000
12,8781
320,000
134,559
12.8781
451.681
320,000
136,344
12.8781
453,466
18.
TRUSTEES. REMUNERATION
2024
2023
Remuneration including pension contributions
23,165
24,144
In accordance with the Constitution, Minister or Ministers appointed by the Church are Charity Trustees they
will be entitled to be paid an agreed and reasonable remuneration or stipend out of the funds of the Church
provided that a rn8jority of the Charity Trustees at 8ny given time do not benefit under this provision.
In addition to the rninister's stipend. the payments made to other Trustees were for the reimbursement of
exp&nses18wfully inCLJrr8d on b8half of the ¢hur¢h.
19.
POST-BALANCE SHEET EVENTS
Th&r8 have been no significant 8V8nts 8ff8Cting th8 Charity sinc8 th& fin8nci81 ye8r-end.
20.
ULTIMATE CONTROLLING PARTY
The charity is under the control of its legal members.
11 the Church is wound up, the members of the Church have no liability to contribute to its assets and no personal
responsibility for settling its debts and liabilities.
20