Charity Number.. 1199278 Didsbury Baptist Church Annual Report and Financial Statements for the financial year ended 31 August 2025
Didsbury Baptist Church CONTENTS Pagè Reference and Administrative Information Trustees, Report Statement of Trustees, Responsibilities Independent Examiner's Report 10 Statement of Financial Activities Balance Sheet 12 Notes to the Financial Statements 13-20
Didsbury Baptist Church REFERENCE AND ADMINISTRATIVE INFORMATION Trustèès Sarah Chambers 88rtha Chongwain IAppointed 24 Nov8tnber 20241 Aileen Doherty (Resigned 24 November 20241 Stephen Elliott Anitha Janjanam Elizabethe Marshall Sabrina Marshall lan Sheldrake Ruth Sheldrake Anna Wright Charity Number in England and Wales 1199278 Principal Address School LanelBeaver Road Manchester M20 6SX Independent Examiner Steven Nixon Bsc (Honsl FCCA Lang8rs MN Ltd Chartered Certified Accountants and Registered Auditors 8-10 Gatley Road Cheadle Cheshire SK8 1PY Principal Bank8r5 Baptists Togeth8r PO Box 44 129 Broadway Didcot Oxford OX11 8RT 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 2025 The ttustees present their Trustees, Report and the unaudited financial statements for the financial year ended 31 August 2025. The financial statements are prepared in accoidance with the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. and Accounting and Reporting by Charilies". Statement of Recotllmended Practice applicable to chaiities preparing their finanaal statetnents in accordance with the Financial Reporting Standard applicabl8 In the UK and Republic of Ir8land IFRS 1021. The Trustees. Report contains the information required to be provided in the Trustees, Annual Report 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 this report the trustees of Didsbury Baptist Church present a summary ol its purpose. governan, activities, achievernents and finances for the financial year 31 August 2025. Mission, Objectives 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 Churoh may also advance education and cary out other charitable purposes in the United Kingdom andlor other parts of the world. Nothing in this eonstitution shall authorise an application of the property of the Church foi purposes which are not charitable in accordance with section 7 of the Charities and Trustee Investrnent IStx)tlandl Act 2005 or section 2 of the Charities A¢1 (Northern Ireland) 2008. Structure, Governance and Management The tnethods used to r8cruit and appoint n8w charity trust88S. Trustees are appointed at Church Members Meetings. The policies and procedures for the induction and training ol trustees. InlormatK>n for new Charity Trustees. The Charity Trustees 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 trustees. annual report and statement of accounts,. and a summary of key issues that have recently been under consideration by the Charity Trustees with sufficient background information to enable the newly appointed Charity Trustee to gain an understanding of the ways of worf(ing arnong the Charity Trustees with the intention that a newly appointed Charity Trustee will be helped to 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 anis8tion81 structure. The Church is governed in aordanCe with the ¢onslil(Jtion dated 27 March 2022. Subject lo any spe¢ffi¢ or general directions of the Church Members, Meeting snd the provisions of the constitution the Charity Trustees are responsible for the control, management and 8dministration of the Church save that the Charity Trustees are not required to do anything that would Cause thern to be in breach of the constitution or any trustee duty placed Ljpon them as a result of this role. How the charit makes decisions and how decisions are dele ated. The Charity Trustees tnay delegate any of their powers or functions to a committee or committees, and, il they do, they must detèmine the tÈims and conditions on which tha delegation is madé. Thè Charity Trustoés may at any time altor those tertns and condib.ons or revoke the delegab"on. Notwithsianding any such delegation the Charity Trustees retain overall responsibility. This power is in addition to the power of delegation in the General ReguLgtions and any other power of delegation
Didsbury Baptist Church TRUSTEES. REPORT for the financial year ended 31 August 2025 8vailabl& to the Charty Trustees, but is subject to the following requir8Tnents'. a cotllrmittee tnay consist of Iwo or more persons, but at least one member of each committee must be a Charity Tiustee", the routine acts and proceedings of any committee must be brought tr) the attention of the Charity Trustees as a whole as soon as is reasonably practicable," and Whe any committee identifies a major drfficulty in their area of work or an urgent matter affecting the life and work of the ChLJrch, th8y tnust t811 th8 Charity Ttustees without d8lay. The Charity Trustees shall from time to time review the arrangements which they have made for the delegation of their powers. Revlew of Actlvltles, Achlevements and Performance The main activities undertaken in relation to those ur oses durin the riod. In fulfilling the Purpose Ihe Church will engage in a range of activities either on its own or wth others that will vary from time to time with activities being initiated, expanded, or closed. as appropriate. The activities may include but are not restricted to.. regular public worship, prayer, Bible study. preaching and teaching,. baptisrn. as defined in the Baptist Union s Declaration ol Princip., the Communion of the Lord's Supper which shall normally be obsetwed at least once a month,. evangelism and mission, locally. regionally. nationally and internationally.. the teaching. encouragernent. welcome and inclusion of young people., nurtur8 and growth of Christian discip18S', education and training for Christian 3nd comrnunity service., giving and encouraging pastoral care., supporting and encouraging charitable social action in the United Kingdorn and abroad., The tnain activities undertaken durin the eriod to further the chari ur ose for the ublic benefit. The Church provides 8 weekty serviog of public worship every Sunday. It celebratss Holy Cornrnunion at least Iwicg monthly and provides a Young Church activity forchildren and young people at least Iwice monthly. It piovides 8 weeY drop-in coffee moming for the general public. The Church gives a proportion of its Income, and makes financial appeals, for mission and the humanitarian aid organisations it supports. It provides a collection point for food donations to local foodbanks and collects items lor a local refuge at Christmas. The church makes its buildings available for the use ol a variety ol community and charitable organisations and activities, and as a p)Iling station. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities ol the charity. The short term and lon er term aims and ob'ectives The church's agreed aims are.. 1 To follow Jesus by proclaiming the Kingdom of God in words and deeds in ways that are real and relevant to contemporary people and the society in which they live. 2 To invite Peop to respond to the Gospel of Jesus Christ in repentan, faith and commitment expressed through baptism and church rnembership and Christian service in the world. 3 To focus the church's mission and rnini51ry by serving the people of Didsbury, while understsnding and participating in God's wider rnission. 4 To provide a Chrisban cornrnunity in which all people. including those of other faiths and none. will be aepted. valued and welcormed as they are. 5 To provide a Christian cornrnunity in which di5pIeS of Jesus Christ have the opportunity to worship God, use their gifts and grow in their understanding and practice of Christian faith. 6 To be 8 church based on the order and principles of the Baptist denornination expressed in membership of the Baptist Union ol Great Britain. 7 To be a church which recognises that it belongs to the one Church of Jesus Christ. Grant makin eiiod olicies and how these contributed to the achievement of the charit 's aims and ob"ectives durin the Although th8 Church is not a grant making body as such, it provid8s through its g8n8ral fund5 for gifts to support variety of Christian missionary organisations, and through which the Church meets its objectives. All Baptist churches are encouraged to make a regular donation to Home Mission and BMS World Mission,. Didsbury Baptist Church has
Didsbury Baptist Church TRUSTEES. REPORT for the financial year ended 31 August 2025 observed this practi for many yg8rs and budgets to do so annually out of its income. It also supports Norther Baptist College as the local college for the training of Baptist Tllinisters, with which it has had Strong links for a long peiiod. The main achievements and rfortnance of the chari durin the eriod Since 14 April 2024 the church has be8n without a rninist8r in pastoral charge and th8 deacons Ittust88sI have worked to maintain the life ol the church through worship and other activities. Under the guidance of the Moderator, Revd Neil Brighton, work began in September 2024 to devebp a church profile using the Baptists Together Settlement Process guidan. The first step was to identify the answers to the questions 'what are we like as a church,? and,Whe does God want us to go in mission and ministry?,. the second was to address 'what sort of ministry do we need lo take us into the futu?, Special church meetings were held in September and Novemberto consider these points, Idlowng which a profile was drawn up and agreed at the church meeting in January 2025. The church's details were added lo the Pastoral Vacancy List on the Secu area of the Baptists Togetherwebsite at the end of February. At the end ol the reporting period the church still has a vacancy. Worship and Prayer Services ol worship are held every Sunday morning, with additional services at Christmas and Easter, as appropriate. As reported last year. during the pastoral vacancy, the church has been served by visiting preachers, both ordained and lay from a variety of denominations. as well as members of the church. The services are livestreamed to a srnall but significant nurnber of people. A Sunday rnorning Young Church acb'vity is offered on the first and third Sunday momings of each month. The morning service on the Sunday prior tc) Christmas is always celebrated as a Festival Servi¢e in which the children and young p80ple participate. On Christmas Ev8 we h81d the Carols by Candlelight servic8 which has, traditionally, attracted mernbers of the local cornmunity and is w811 attend&d. It ha5 also been th8 practic8 to have 8 shar8d tn881 and Communion for the oongregation on Maundy Thursday and this year w85 no exception. Pastoral Care Some c>f our church fellowship are Ljnable to attend 5erw(%s and activities due to sicknes5 or age but join ft>r worship via the livestre8rM, and participate in church rmeetings on Zoom. Conoern for members of the Chh and congregation is primarily the r8spon5ibility of th8 deacons, aKhough th8 whole fellowship is also 8ncourag8d to look out for each othei. Pastoral concems are on the agenda of every deacons, business meeb"ng. The deacons have encoLJraged the church to maintain its spirit ol community thr(>ugh a variety ()f events, including". shared lunches after Sunday worship, held approximately every two rnonths., a church w88k8nd away at Quinta at th8 end of April, and a progiamme ol social activits.es during July and August. Membership numbers remained stable. During the year under review we welcomed three new members, all of whom had been baptised previously by full immersion. At the end ol the reporting period the number ol members was 53. Mission During the reporting year the church has continued to collect food items for the Chtsrlton and Didsbury Foodbank, collected items al Christmas for a local women's refuge, provided sandwiches lor Barnabus la local homelessness outreach charity), participated in Christian Aid appeaLs. and supported the work of BMS World Mission, Baptist Home Mission and Northem Bapts'st College. Our weekly drop4n coffee moming activity. Friday Friends. rnet most Friday mornings in the sanctuary frorn 10.30am until 12.30pm. While all are welcome. the event largely attracts older people in need of cornpany and social interaction. Between 10 and 15 people were usually in attendance. Ecumenical Rel8tionships Didsbury BaptlSt Church is 8 rnewber of Didsbury and Burnage Churches Working Together, at which it is represented by one of the deacons. The church participates in events and services organised by the group, including the joint Advent and Good Friday Servi5. The Church Building In fulfilment of the Chuh,$ aims to serve the people of the loc81 area, the premises are used by rnany cornmunity groups and for a great V8riety of activities. The sanctuary regularly functions as a concert venue, rehearsal space, and day-conference site. It is also used as a polling station and a5 a hub for community gatherings. The church owns a manse, which is held in trust (undèr the terms of the Holborn Trusts) lor the use of the minister. By agreement, the preOuS rninister retnained in the house until November 2024. Initially it wa5 planned to rent the property, but the Trustees proposed to the church that rt should take the opportunity of having a pastoial vacancy to put the house on the market and, subsequently, look to purchase another one. A purchase price was agreed in June 2025 and passed by a special church meeting held on 6 July 2025. At the end of the reporting period, a date for completion was not confirm8d.
Didsbury Baptist Church TRUSTEES. REPORT for the financial year ended 31 August 2025 The charitys relationships with rg18ted partigs The Church is affiliated to the Baptist Union of Great Britain IBapti5ts Together) and is a mernber of the North Westem Baptist Association. Financial Review General Fund RecBipts Thanks to the continued generosity of members ol the church and congregation £57,381 was received through general giving. The donations were made predominantly by standing order, a cash offering during Sunday worship servitss, and via the Charities Aid Foundation. Donations of £300 ntsminated specifically for the hardship fund were made. Other receipts included= Letlings payments received during the period raised £30,581 £13,423 suIt1ng from a retrospective Gift Aid claim covering the period 6 April 2023 to 5 April 2024. Attendees al Friday Friends contributed £537 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 totslling £126 (excluding heating and Expenses The cost of rninistry- moderator's stipend, costs reimbursed to the moderator and fees for visiting preachers was £4.175. Premises costs relate to both the church building and the rnanse. As the owner. the church pays the council tax on the manse, plLJS the water rates and boiler rralnten8n. The Church pays the buildings insurance for the manse. which Was increas8d wh8n the manse was unoccupi8d. plus th8 church's own insuranc8 lincluding Employ8rfs and Public Liability). The Iigur8 for d8aning and waste tnanagement includ85 purcha58 of suppli8S, W8Ste di5P0581 and window leaning. The cleaner's pay is ¢8tegorised elsewhere. Budgeted donations of £7,026 wère made to other Causes IBMS World Mission, Baptist Home Mission and Northem Baptist College), plus additional receipts of £373 for BMS Birthday scheme and the Harvest appeal which were prooessed through the church aooount. At 31 August 2025 the current account stood 8t £29,188. Investment Fund In May 2025 the d8ci510n to was tak8n to tran5f8r £10,000 frotn the cur18nt account to the one month's notic8 deposit account, reversing the action taken in the previous financial year. In August, in light of the ft)recast year-end figures, the Trustees agreed to Iransler a further £30,000 to the deposit account. The fund total at 30 June 2025 was £107,131.41., and at 31 August 2025, £137,131.41. It is anticipated that it will be ne$sarY to draw on some ol the undesignated funds in the deposit account when a new manse is purchased. Results At the end of the financial year the charity has assets of £685,90912024 - £456,344) and liabilities of £3,00712024 £2,878). The nel assets ol the charity have increased by £229,436. This increase is a result ol the Manse revaluation, £180,000, and reduction in expenditure due to the pastoral vacancy. Resee$ Position and Policy Reserves are he to ensure that the church could manage a significant downturn in either rentals reiptS or membership giving. Reserves have been set aside to cover around 50¥0 of budgeted expenditure over a year Irounded down Whe 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 financi81 year 202412025 the reserves were £50,000. Principal Risks and Uncertainties The Major risks to which the Church is exposed consist of potential buildings failures. loss of income. and potentl81 harrnful behaviour. Policies are therefore rnaintsined for finan, human resources. safeguarding, data protedion and health and safety. In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer thernselves for re-election. Compliancè with S•ctor-Widè Lagislation and Standards The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Didsbury Baptist Church subscribes to and is cornpliant with the following". The Charities SORP IFRS 1021 Availability and adequacy of asset5 of &ach of the fund5 The txjard of trustees Is satisfied that the eharity's assets In each fund are available and adequate to fulfil Its obligations in respect of each fund.
Didsbury Baptist Church TRUSTEES. REPORT for the financial year ended 31 August 2025 1211112025 Approved by the Board of Trustee$ on and Signed on its behalf by: Staphan Elliott Truste8 Ruth Sh•ldrak• Truste
Didsbury Baptist Church STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 31 August 2025 The trustees are responsible for preparing the finanaal statements in aecordance wth applicable law and regulations. The law applicable to charities in England and Wales requires the ttustees to prepare financial statements for each financial year which give a true and lair view of the assets, liabilities and financial position of the charity as at the financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act 2011. In preparing th858 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 prepared in accordance with applicable accounting 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 for keeping adequate accounting records that are sufficient to Show and explain the charity's transactions and discbse 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 also responsible for safeguarding the assets ol the charity and hence for taking reasonable steps for the prevention and detection ol fraud and other irregularities. 1211112025 Approved by the Board of Trustees on and signed on its behalf by-. stephen Elliott Truste8 Ruth Sheldrake Trust8è
Didsbury Baptist Church INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF DIDSBURY BAPTIST CHURCH I have examined the finanaal statements of the charity for the financial year ended 31 August 2025, which comprise the Statement of Financial Activities, the Balance Sheel and the related ntstes. This rep(>rt is made solely to the charity's members, as a b(Kly, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might compile the financial statements that I have been engaged to compile, report to the Board of Trustees that I have dc>ne so, and state those matters that I have agreed to state to them in this rerM)rt and for no other purpose. To the fullest extent pemitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for my work, or for this report. Respectlve responslbllltles of trustees and examlner The charity's trustees are responsible fL>r the preparation olthe finanaal statements in accordan with the requirements of the Charities Act 2011. The charity's trustees considerthat an audit is not required forthis financial year under Section 145 of the Charities Act 2011 and that an independent examination is required. It is rny responsibility to.. examine the financial statements under section 145 of the Act.. follow the prOdureS laid down by the general Directions given by the Charity Commission under section 145151 of the Charities Act 2011., and stste whether particular matters have Come to my attention. Basis of independent examinerfs report My examination was carri8d out in 8ccord8nc8 With the g8ner81 Directions given by the Charity Cornmission. An 8xamination includes a r8viewof the accounting record5 kept by the charity and a comparison of th8 financial stat8ments presented with those records. It also include5 consideration of any unusual items or disclosures in the financial statements and seeking expl8nations frorn the trustees conceming any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit and consequently no opinion Is given as to whether the accounts present a 'true and fair, view and the rep(>rt is limited to those matters set out in the stalement below. Indepgndent gxamin¢rf$ statemgnt In connection with my examination, no tnatter has come to my attention which gives me cause to believe that in, any material respect". accounting recoid5 W8r8 not k8Pt in accordance With section 130 of the Charitl8s Act 2011 the financial statetnents do not accord with those accounting records the financial statements do not comply with the accounting requirements of the Charities Act the financial statements have not been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Siandard applicable in the UK and Republic of Ireland IFRS1021 there is further information needed for a proper understanding of the accounts to be reached. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this pOrt in order to enable a proper understanding of the financial statements to be reached. Steven Nixon Bsc IHonsl FCCA LANGERS MN LTD Chartered C&rtif18d Aooount8nts and Registered Auditors &10 Galley Road Chead Cheshire SK8 1PY Date.. 13 Novèmber 2025 10
Didsbury Baptist Church STATEMENT OF FINANCIAL ACTIVITIES for the financial year ended 31 August 2025 Unrestricted Restricled Funds Funds 2025 2025 Total Unrestricted Restricted Fund5 Funds Funds 2025 2024 2024 Totsl Funds 2024 Notès Income Donations and legacies Charitable activities Baptist Church Investments Other income 73,559 1,450 75,009 61,811 5,575 67,386 16,966 19,917 793 16,966 19,917 793 12,626 19,464 710 12,626 19,464 710 Total income 111,235 1,450 112,685 94.611 5,575 100,186 Expenditure Charitable activities 60,789 2,460 63,249 89.447 6,230 95.677 Net gainslllossesl on investrnents 180,000 180,000 Net incomellexpenditurel 230,446 11,0101 229,436 5.164 16551 4.509 Transfers b&twe8n funds 12.2901 2,290 19651 965 Net movement in funds for the financial year 228,156 1,280 229,436 4,199 310 4,509 Reconciliation of funds.. Tot81 funds beginning of the y8ar 14 451,681 1,785 453,466 447,482 1,475 448,957 Total funds at th• ond of the year 679,837 3,065 682,902 451,681 1,785 453,466 The Statement of Financial Activities includes all gains and losses recognised in the financial year. All incc)me and expenditure relate to continuing activities. Th8 notes on pag&s 13 to 20 form part of th8 financial slat8m&nts 11
Didsbury Baptist Church BALANCE SHEET as 3t 31 August 2025 2025 2024 Notès Fixed Assets Tangible assets 500,000 320,000 Currènt Ass•ts Debtors Cash at bank and in hand 19,465 166,444 14,994 121,350 185,909 136,344 Creditors: Amounts falling due within one year 10 13,0071 12.8781 Net Current Assets 182,902 133.466 Total Assets less Current Liabilities 682,902 453,466 Funds Restricted trust funds Designated funds Iunrestrictedl General fund (Unrestricted) 3,065 50,000 629,837 1.785 50.000 401,681 Totsl fvnds 14 682,902 453.466 The financial staternents have been prepared in accordance with the provisions applicable to cornpanies subject to thts sm311 companies, r8gim8 and in accordance with FRS 102'Tre Financial Reporting Standard 8pplio8ble in the UK and Republic of Ireland" applying S8Ction 1A of that Standard. 1211112025 Approved by the Board of Trustees and authorised for issue on behalf by and signed on its Stephen Elllott Trustee Ruth Sheldrake Trustee Th8 notes on pag&s 13 to 20 form part of th8 financial slat8m&nts 12
Didsbury Baptist Church NOTES TO THE FINANCIAL STATEMENTS for the financi81 year ended 31 August 2025 GENERAL INFORMATION Didsbury Bapts"st Church is a charity incorporated in England. The registered Offi ol the charity is School LanelBeaver Road, Manchester, M20 6SX which is also the principal place of business of the charity. The financial statements have been presented in Pound (£1 which is also the functional currency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The followng accounting lieS have been applied consistently in dealing wth 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 accordance with the Statemenl of Recomrnended Practice ISORPI 'A¢¢ounting and Reporting by Charities preparing their accounts in accordance with the Financial Reportsng Standard applicable in the UK and Republic of Ireland FRS 102. applying Section 1A of that Standard. As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the ststement of Financial Activities and the Balance Sheet. Departures from the stsndard formats are to comply with Ihe requirements of the Charities SORP and are in compliance with section 4.7. 10.6 and 15.2 of that SORP. statement of compliance The fin8nCI81 statements of the charity for the finaNci81 year ended 31 August 2025 have been prepared on the going concern basis 8nd in accordance with the Statement of Recommended Practice ISORPI'Accounting and Reporting by Chaiitie5 prèparing their accounts in accordance with the Financial Repotting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Stsndard. Fund ac¢ounting The following are the categorie5 of lund5 maintained.. R85trict8d funds Restricted funds represent income received which can only be used for partieular purposes, as specrfied by the donors. Such purposes are within the overall objectives ol the charity. Unrestrlcted funds Unrestricted funds consist of General and Designated funds. General funds represent amounts which are expendable at the discretion ol the board, in furtherance of the objectives of the charity. Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for 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 inclusion in the Statement of Financial Activities only when the charity is legally entitled lo the income, performance conditions attached to the iterrlsl of income have been met, the amounts involved can be m88sured wth sufficient reliability and it is probable that the incorne will be received by the charity. Income from charitable activities Income from charitable activities in¢lude income eamed from the suppty of servi5 under contractual arrangements and frotn perft>rrnance related grants which have conditions that specify the provision of p8rticul8r services to be provided by the charity. Incorne from government and other co-funder5 is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreetllents. Where a grant is received in advance, its recognition 15 deferred and included in creditors. Vvhere entitlement occurs before income is received, it is accrued in debtois. Grants from governments and other co-funders typically include one ol the folbwing types ol conditions". Perfortnance based conditions.. whereby the charity is contractually enb.tled to funding only to the extent that the core objectives of the grant agreement a achieved. Where the charity ig tneeting the core objectives ol a grant agreement, 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 2025 .Time based conditions.. whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these Cases the charity recognises the income to the extenl it is utilised within the period Specified in the agreement. In the ab58nC8 of such conditions, assutning that r8C81Pt Is probable and the amount can b8 181iably measured, grant income is recognised once the charity is nots.fied ol entitlement. Grants te1ved towards capital expenditure are credited to the Statement of Financial Activities when received or re1Vable, whichever is eadier. Expenditure Expenditure is analysed between costs ol charitable activities and raising funds. The cosis ol each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of 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 of the charity but cannot be attributed to one activity. Such costs are allocated to acbvities in proportion to staff time spent or other suitsble 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 r85idLJal valu8, over th8ir exp8Cted LJs&ful lives as follows.. L8nd and buildings fr8ehold The Mans8 propety is stated at Valuation D8btors Debtors are reoognised at thg settlement arnount due after any discount offered. Prepayrn8nts arg valued at the atnount prepaid net ol any trade discounts due. Incotne recognised bythe charity frotn governrnent agencies and oth8r co-fund8rs, but not y8t r8C81V8d at financi81 y8ar 8nd, is includ8d in débtors. Cash at bank and in hand Cash at bank and in hand Comprises cash on deposit at banks requiring less than three months nots.ce of withdrawal. Taxatlon and d•forr•d taxatlon No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred. Pensions The charity contributes to the Baptist Pension Scheme, which since 1st January 2015 has been a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordan with the rules of the scheme. Priorto 1st January 2015 the scheme was a defined benefitscheme. INCOME DONATIONS AND LEGACIES Unrestricted Restricted Funfls Funds 2025 2024 Donations and legacies Grant income 73,559 700 750 74.259 750 67.386 73,559 1.450 75.009 67,386 Restricted income in prior period,. Donations and legacies £5,575. 14
continued Didsbury Baptist Church NOTES TO THE FINANCIAL STATEMENTS for the fin8ncial year ended 31 August 2025 CHARITABLE ACTIVITIES Unrestricted R8Strict8d Funds Fund5 2025 2024 Bapt15t Church.. Letting of property ft>r charitable purposes Church Week8nd 14,446 2,520 14.446 2.520 12,626 16,966 16,966 12,626 INVESTMENTS Unrestrlcted Restrlcted Funds Funds 2025 2024 Income from letting and licensing of propety fo)r non charitable purposes Bank interest received Other interest reiVed 16,135 16.135 15,627 3,202 580 3.202 580 3,402 435 19,917 19.917 19,464 3A OTHER INCOME Unrestricted Restricted Funds Fund5 2025 2024 Friday Friends group Sundry other income 538 255 538 255 226 793 793 710 EXPENDITURE CHARITABLE ACTIVITIES Dlrèet Costs Othèr Costs Support Costs 2025 2024 Travel and subsistence Ministers book allowance Assembly I conference lees Visiting Preachers Publicity Young Church Worship material Friday Friends group expenses Tealcoffeelflowers Home Mission BMS World Mission North8m Baptist College Gifts Salaries administrative stsff (Xher sal8ries Training I conference fee5 Rates and water charges Light heat and power Cleaning and waste management Pr6mis8s rèpairs. ranèwals and maintenance Property insurance Telephone and broadband expenses Stationery and printing Subscriptions to periodicals Equipment, repairs, expenses and maintenan Licences & Pemits 170 170 45 109 1,615 802 1,328 42 1,369 206 126 170 3,213 3,586 600 571 4,380 12,978 244 3,652 10,895 2,406 4,795 1.328 42 1.369 206 126 170 3.213 3.586 600 571 4.380 12.978 244 3.652 10.895 2.406 4.795 1,231 87 139 89 3,105 3,527 480 6.030 3.602 9.469 585 3,265 11,371 2,126 15,416 3,210 787 95 307 518 3,210 787 95 307 518 2,552 1,301 265 962 954 954 594
continu• Didsbury Baptist Church NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 August 2025 Officers expenses Bank charges Computer licences and expenses Sundry expenses Church weekend away The North Westem Baptist Association Govein8nctr Costs INoto 4.21 12 82 367 68 2N86 730 12 62 367 88 2.486 730 62 851 54 100 730 1161 2.938 2.922 25,025 60,311 2.938 63.249 95.677 The restricted expenditure is", Young Church £920 12024 £8801., Gifts £4012024 £5,250),. Premises repairs, ren8wals and rnaint8nance £75012024 £0)., Church weekend away £012024 £1001. GOVERNANCE COSTS Dirè¢t Costs Othèr Costs Support Co$1$ 2025 2024 Independent examinerfs fees Trustee remuneration Trustees defined benefit pension costs Legal and professional fees 1,932 1,932 1,860 21,146 2,019 1161 1161 1,006 1,006 1161 2,938 2,922 25,025 NET INCOME 2025 2024 Net Incomg Is stated after charglngllcredltlngl: Independent Examiner's remuneration". independent examination services 1,932 1,860 INVESTMENT AND OTHER INCOME 2025 2024 Church lettings - full rate Friday Friends group Photocopier incorne Bank interest Other interest 16,135 538 255 3,202 580 15.627 226 3.402 435 20.710 20,174 16
continued Didsbury Baptist Church NOTES TO THE FINANCIAL STATEMENTS for the fin8ncial year ended 31 August 2025 EMPLOYEES AND REMUNERATION Numbèr of •mployèas The average number of persons employed linclLJding trustees) during the financial year was as follows". 2025 Numb•r 2024 Number Administration Cleaner Clergy The staff costs linclusive of trustees. sal8riesl comprise.. 2025 2024 Wages and salaries Pension costs 17,358 1161 34,217 2.019 17,342 36.236 No ernployees re¢ewed emoluments lexcluding pension wstsl in excess of £60,0(K) per annum. TANGIBLE FIXED ASSETS Land and building5 fr8ehold Totsl C05t or Valuation At 1 September 2024 Revaluation 320,000 180,000 320,000 180,000 At 31 August 2025 500,000 500,000 Net book value At 31 August 2025 500,000 500,000 At 31 August 2024 320,000 320,000 The Manse was valued 14 April 2025 by W T Gunson in accordance with RICS Valuation- Global Standards. DEBTORS 2025 2024 Trade debtors Taxation and social security Costs (Note 111 Prepayments and accrued inTh)me 193 15,365 3.907 610 12.445 1.939 19.465 14,994 17
continued Didsbury Baptist Church NOTES TO THE FINANCIAL STATEMENTS for the fin8ncial year ended 31 August 2025 10. CREDITORS Amount5 falling due within onè yèar 2025 2024 Trade creditors Taxation and social security ctssts (Note 111 Oth8r creditors Accruals and deferred income.. Pension accrual Other accruals 553 45 20 510 108 20 18 2,222 2.389 3.007 2,878 11. TAXATION AND SOCIAL SECURITY 2025 2024 Debtors.. Income tax 15,365 12,445 Creditors.. PAYE I NI 45 12. PENSION COSTS- DEFINED CONTRIBUTION The charity operates 8 defined contribub.on pension scheme operated by the Bapb"st Union for its Ministers. The a55ets of the schemè are held sèparately from those of the Charity in an indèpendently administered ILJnd. Pension costs amounted to £1612024- £2,019). Thg Church contributed to the defined benefrt pension scheme operat8d by the Baptist Union for severgl of its previous Ministers. In recent years, the BU Pension Trustee increased the level of contribution to indude an element to meet the pension scheme deficit in respect tsf past service of current and rets.ied Ministers. In 2021, The BU apprtrved a "Family solution" whereby it has contriblrted 233m to the pension scheme. 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 ValUatn ol the fund in 2022 saw the deficit fall to £nil and therefo 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. In November 2024 the Church was notified that the additional monthly contribution of £1 was no longer required. 13. RESERVES 2025 2024 Al the beginning of the year Surplus for the financial year 453,466 229,436 448.957 4.509 At the end of the ye8r 682,902 453,466 18
continued Didsbury Baptist Church NOTES TO THE FINANCIAL STATEMENTS for the fin8ncial year ended 31 August 2025 14. FUNDS 14.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrèstrietèd Rèstrictèd Funds Funds Total Funds At 1 September 2023 Movement during the financial year 447,482 4,199 1,475 310 448,957 4,509 At 31 AugLJSt 2024 Movement during the financial year 451,681 228,156 1,785 1,280 453,466 229,436 At 31 Augusl 2025 679,837 3.065 682,902 14.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 September 2024 Income Expenditure Transfers beeen funds Balance 31 August 2025 Restricted funds Hardship Fund Impact Weekend Fund D8fibrillator Fund 1.425 360 300 400 750 40 920 1,500 1.685 1,380 1,540 750 1.785 1,450 2,460 2,290 3,065 Unrèstrictèd funds Strategic Reserve Fund Unrestricted Gener81 50,000 401,681 50,000 629,837 291,235 60,789 12,2901 451,681 291,235 160,7891 12,2901 679,837 Total funds 453.466 292,685 63,249 682,902 Unrestrlcted Funds Unrestricted Revenue Funds These funds are held for the meeting the objectives of 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 ReseNe Fund. Reserves are held to ensu that the church could manage a significant downlum in either rentals receipts or rnembership giving. Reserves have been set aside to cover around 50°/0 ol budgeted expenditure over a year (rounded 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 202312024 the reserves were set at a level of £50,000.. for the financial year 202412025 the reserves were £50,000. Restricted Fund$ Hardship Fund The purpose of the Hardship Fund is to allow for financial help to be given lo those in urgent need. This can be lo members of the ohurch and congregation, or members of the public who ask for assistan. It is usually given as a response to a p8Storal need, which may be identified to 8ndlor by the rninister or 8 trustee. Impact Weekend Fund Funds to be spent on the Impact Weekend. Defibrillator Fund A grant to fund 50°A of the cost of a defibrillator. 19
continued Didsbury Baptist Church NOTES TO THE FINANCIAL STATEMENTS for the fin8ncial year ended 31 August 2025 14.3 ANALYSIS OF NET ASSETS BY FUND Fixèd assots - charity u58 Currènt assèts Curr•nl Total R85trict8d trust funds 3,065 3,065 UnStricted designated funds UnStriCted general funds 50,000 132,844 50,000 629,837 500,000 13,0071 500.000 182,844 13,0071 679,837 soo,000 185,909 13,0071 682,902 15. TRUSTEES. REMUNERATION 2025 2024 Remuneration including pension o)ntributions 16 23,165 In accord8nce with the Constitution Minister or Ministers appointed by the Church are Charity TrLJslees they will be entitled to be paid an agreed and reasonable remLJneration or stipend out of the funds of the Church provided that a majority of the Charity Trustees at any given time do not benefit under this provision. In addition to the rninister's stipend, the payrnents made to other Trustees were for the reirnbursement of exp&nses lawfully inCLJrr8d on b8half of the church. 16. POST-BALANCE SHEET EVENTS There have been no significant events affecting the Charity sinee the financial year-end. 17. ULTIMATE CONTROLLING PARTY The charity is under the control of its legal members. 11 the Church is wound up. the members ol the Church have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities. 20