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 a￿ordanCe 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 wee￿Y
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 a￿epted.
valued and welcormed as they are.
5 To provide a Christian cornrnunity in which di5￿pIeS 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 Ch￿￿h 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 Servi￿5.
The Church Building
In fulfilment of the Chu￿h,$ 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 pre￿OuS 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￿$sarY to draw on some ol the
undesignated funds in the deposit account when a new manse is purchased.
Results
At the end of the financial year the charity has assets of £685,90912024 - £456,344) and liabilities of £3,00712024
£2,878). The nel assets ol the charity have increased by £229,436. This increase is a result ol the Manse revaluation,
£180,000, and reduction in expenditure due to the pastoral vacancy.
Rese￿e$ Position and Policy
Reserves are he￿ to ensure that the church could manage a significant downturn in either rentals re￿iptS 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 prO￿dureS 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 ￿li￿eS 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 servi￿5 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 re￿1Vable, 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 re￿iVed
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 ValUat￿n 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
be￿een
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
Un￿Stricted designated funds
Un￿StriCted 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