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2025-12-31-accounts

Registered Charity No: 1200185

Trustees' Report and Financial Statements For the Year Ended 31 December 2025

Croham Road Baptist Church Trustees' Report and Financial Statements For the Year Ended 31 December 2025

Contents Page(s)
Trustees' Report 1-4
Statutory Information 5-7
Independent Examiners' Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11-23

Croham Road Baptist Church

Trustees' Report for the Year Ended 31 December 2025

The Eldership and Administration Team of the Church present their Annual Report and Financial Statements for the year ended 31 December 2025. The accounts are prepared in accordance with the Accounting Regulations set out under the Charities Act 2011, and with the Charities Statement of Recommended Practice applicable to charities preparing accounts in accordance with FRS102 effective 1 January 2019.

ANNUAL REPORT FOR 2025

Charitable Object

The Church is a registered charity number 1200185. The Church Constitution states that the principal purpose of the charity is the advancement of the Christian faith according to the principles of the Baptist denomination to include the advancement of education, community service and such other general charitable purposes in such parts of the United Kingdom and the world as the Church shall determine. The Church owns premises which are held by the London Baptist Property Board Ltd, as custodian trustee.

Achievements and Objectives

The Church does not measure the success of its programmes only in numbers, including financial numbers, but also in less tangible areas like fellowship and encouragement. The Trustees recognise that these are difficult to measure.

Objectives and Activities

In order to achieve the principal objective which is set out above and to further its charitable purposes for the public benefit, the Church provides a variety of activities both for its membership and the community at large. The aim is to show the love of Jesus Christ in both word and deed and to bring people into a closer relationship with Him as living Lord.

This is expressed in four key purposes which we find in the New Testament: Worship, Nurture, Service and Evangelism. Each year we set some specific aims and objectives in these areas.

Outcomes against Goals and Aims for 2025

Nurture:

Numbers attending CKs fluctuated during the year and continued to be quite small. However, the church saw new families attending with small children and the crèche in particular grew. CKs continued to be led by a small and faithful group of leaders. Dedication services were held for 3 infants.

The Bible Course was held on a mid-week evening running for 8 sessions in June and July with up to a dozen taking part. In the autumn, the ladies group Tuesday Chat also ran the course with up to 20 ladies participating. Many found it instructional and enjoyable. Tuesday Chat also went on 2 Christian Heritage walks in London – Westminster and the City – learning about London’s most influential Christian Leaders.

A training day was held at Woodmansterne Baptist Church for church leadership teams in June. It was led by one of the regional ministers of the London Baptist Association. Most of the trustees from Croham Road attended. The trustees returned to Woodmansterne for a Trustee Awayday in order to look at the subject of Church Membership and Church meetings.

Page 1

Croham Road Baptist Church Trustees' Report for the Year Ended 31 December 2025

Evangelism:

Another Pancake Day event took place on Shrove Tuesday with a broad cross-section of attendees and hundreds of pancakes of many varieties being consumed. This has proved very successful in recent years.

There were no sports events during 2025 that would be obvious candidates to screen at the church. More opportunities will come about in coming years. Publicity leaflets were distributed for the Christmas services at an open-air Carol singing event. This led to promising conversations with passersby.

The Kick football academy continued into its 6th year, taking place at a local recreation ground, with around 20 youngsters attending. Some of these also came to Croham Youth Zone along with teenagers from Betel Romanian Church on Friday evenings, once a month. These meetings, usually attracting 12-13 youngsters, became more firmly established during the year. The format normally included discussion of a Christian topic.

Two men’s events were held – a walking tour of Sanderstead and barbecue on a very wet day. The barbecue became an indoor lunch. At the end of the year 2 cars crossed The Channel to visit Dunkirk, resuming the once annual trips to visit sites associated with the world wars.

Worship:

Congregation numbers continued to be healthy with new faces a regular occurrence.

Speakers at the church included Wendy Piccinini from The Leprosy Mission, Chris and Denise Arthey (authors of the book Highway 35) Robert Bridges from London City Mission, Pastor Jerry (linked with the Jungle Hospital in Honduras), Pastor J from BMS (working in Cambodia) and our regular friend Richard Sanderson from Colombia. In addition, Jane Day and Pauline Owoo, 2 of our own ambassadors preached during the year.

Members of the congregation who made mission or charity trips to Colombia, Honduras and Uganda made presentations to the church on their return.

There was a baptismal service in September when 2 candidates gave witness to their faith.

In November the church had special displays to commemorate Remembrance Day. There were several soldier silhouettes and many photos of family members who had served in uniform during times of conflict. Many church families took part and it was very well received.

Page 2

Croham Road Baptist Church Trustees' Report for the Year Ended 31 December 2025

Service:

The Acting Church Secretary returned to service as an Elder at the beginning of the year and despite frequent efforts to find a new Church Secretary the year closed without anyone in post.

The 2 toddler groups (Jelly Babies and Jelly Tots) continue to make a valuable contribution to local community life. Jelly Tots always has high attendance every Friday. Jelly Babies has seen far fewer in attendance on Mondays. The church has been looking for a new leader for Jelly Babies, without success at years end. But there was success in recruiting a couple of additional volunteers to assist.

Partnership with Christian Family Concern continued in the form of Mum’s Table and the hosting of the Birdhurst Nursery Graduation and Christmas Nativity.

The relationship of the church with Evergreen Lodge and its residents and staff was also strengthened. Several residents attended either Sunday worship or the Renew 52 wellbeing group (some both). Members of the church also attended Evergreen Lodge events.

Pastoral

A soup supper was held on Maundy Thursday, a breakfast on Easter Day and a Harvest lunch at the end of September.

There were a significant number of members requiring hospital treatment or surgery during the year. Sadly, several long-standing members died, including the former Church Secretary.

Page 3

Croham Road Baptist Church

Trustees' Report for the Year Ended 31 December 2025

Other

Betel Romanian Church continued to enjoy using the premises of Croham Road. The arrangement was reviewed, with a few modifications. A joint Carols by Candlelight service was enjoyed by a full church and the Croham Youth Zone joint activity also went well.

Following its active support for Project Violet in 2024 the church followed this up with a sermon series on women in leadership. The material produced was taken up by the London Baptist Association.

The Agreement made between Croham Road and Wallington Baptist Church in 2024, that the Associate Minister at Croham Road (Rev Matt Banthorpe) would be seconded to work at Wallington BC for half his time enjoyed its first full year. The arrangement continued to prove beneficial to both the church (WBC) and minister, whilst remuneration also assisted Croham Road. The Associate Minister reported 2025 to be a year of blessings, and challenge. For WBC there had been an increase in attendance to Sunday services, there had been more baptisms, and several people had joined the membership. More importantly, there had been a deepening in the prayer life of the Church and more people getting involved in serving. For Matt, the secondment pushed and challenged him in his own personal development; honing and improving skills, as well as increasing his sense of self confidence.

Page 4

Croham Road Baptist Church Trustees' Report for the Year Ended 31 December 2025 (continued)

STATUTORY INFORMATION

1 Principal Address

52 Croham Road South Croydon Surrey CR2 7BA

2 Registration

Croham Road Baptist Church was registered as a Charitable Incorporated Organisation (CIO) on 26 August 2022. The Church previously carried out its activities through an unincorporated association under the terms of a trust deed dated 11 January 1897 and was registered under number 1134110. The assets of the church were transferred to the new CIO on 1 January 2024.

3 Custodian Trustee for Property Assets

The London Baptist Property Board Limited Unit C, 15 Dock Street London, E1 8JN

4 Organisational Structure

Members of the Church are accepted in accordance with the Church Constitution which requires them to profess their faith in the Lord Jesus Christ and to live in a manner which bears evidence of their Christian profession, to subscribe to our Articles of Faith and to accept the Membership Duties. Members must be at least 16 years old to vote. The Church Members' Meeting normally takes place six times per year and has responsibility for the overall policy of the Church

All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective. Relevant matters may be submitted to the Church Members' meeting by the Trustees for guidance or may be raised by members in a Church meeting for further consideration by the Trustees. Though the constitution requires certain decisions to be made at Church Members' meetings by appropriate majorities the Church seeks to work by consensus whenever possible.

In accordance with the Church constitution the members appoint the Trustees of the Church. The Trustees comprise the Minister(s), Elders and the Administration team. Ministers are appointed to office for an indefinite period. The Elders and Administration Team are elected by the Church Members by resolution at an Ordinary Church Meeting to serve for periods of three years (which may be renewed once except for the Secretary and Treasurer whose terms may be extended annually after two consecutive terms of three years).

The Eldership consists of the Minister(s) if any and a minimum of three elected members. The Eldership with the consent of members at a Church meeting appoint as required leaders for the various organisations and activities which take place under the auspices of the Church . The Trustees are responsible for the day-to-day running of the Church's work and witness, and the financial and legal aspects of the charity. Those who served during the year 2025 were:-

Page 5

Croham Road Baptist Church Trustees' Report for the Year Ended 31 December 2025 (continued)

Eldership

Minister Rev. D A Rogers Associate Minister Rev. M R Banthorpe Elders: Mr A P Whiting (until 22 January 2026) Mr L Manoskanthan Rev. P A Baker (until 23 January 2025) Mrs M R Harrison (from 23 January 2025) Mrs M M Buckman (from 23 January 2025) Mr C F Wong (from 15 May 2025)

Administration Team:

Secretary Mrs M R Harrison (until 23 January 2025) Treasurer Mr I Penistone Works & Maintenance Mr T W G Gilkinson

The London Baptist Property Board Limited acts as custodian trustee in respect of the property assets of the Church. All major decisions are taken to the Church Members' Meeting.

5 Financial Review

The Trustees recognise the generosity of those who attend the church and are pleased to report a healthy financial position at the end of the year. Total expenditure for the year was £271,175 whilst total income was £289,775 leading to a surplus of £18,600.

6 Reserves Policy

The Trustees reviewed their reserves policy during 2024 and the Church Members formally agreed a revised policy in September 2024 whereby free reserves held by the Church should be adequate to permit nine months of operation based on the current regular expenditure level if income were to suffer an immediate 50% fall.

This is calculated based on monthly income from the previous year and the budgeted monthly expenditure for the current year. At the beginning of 2025 the required reserves were £86,000. This would enable charitable activities to continue in the short term if voluntary income were to drop significantly while revised plans for charitable activities were formulated.

At the end of 2025 the required reserves were £63,000.

The free reserves held at 31 December 2025 were £198,956, (2024 £180,356). The policy is scheduled for review every three years.

7 Risk Management

The Trustees have made an assessment of the major risks facing the Church and are satisfied that there are policies in place to mitigate these risks wherever possible .

Page 6

Croham Road Baptist Church Trustees' Report for the Year Ended 31 December 2025 (continued)

8 Statement of Trustee Responsibilities

Charity law requires the Trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the Church and of its financial activities for that period in preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Church and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

9 Grant Making Policy

There are a number of different processes by which the Church gives money to other organisations and individuals . Some offerings held during the year are designated for specific causes as agreed by a Church meeting. Donations are also made to other causes as funds are available and budgeted.

10 Connected Charities

The London Baptist Property Board Limited continues to act as custodian trustee for the Church and all of its properties are held in the name of the board on behalf of the members. The Church remains affiliated to the London Baptist Association, the Baptist Union of Great Britain and the Evangelical Alliance.

11 Advisers

Independent Examiners;

JCS Accountants Limited 5 Robin Hood Lane Sutton Surrey, SM1 2SW

Bankers:

CAF Bank Limited 25 Kings Hill Avenue West Malling Kent, ME19 4JQ

Approved by the Trustees on 22 February 2026 and signed on their behalf by

Rev. D A Rogers Minister Croham Road Baptist Church

Page 7

Independent Examiner's Report to the Trustees of CROHAM ROAD BAPTIST CHURCH I report to the charity trustees on my examination of the accounts of Croham Road 8aptist Church (the Churchl for the year ended 310ecember 2025 35 set out on p38es 9-23. Responsibilities and basis ol report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charitie5 Act 20111.the Act'l. I report in respect of my examination of the Trusvs accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 1451511bl of the Act. Independent examinerf5 Statement Since the Church'5 gross intome exceeded £250,Cth your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attentlon In connection with the examination 8ivin8 me cause to believe that in any material respect.. l accounting records were not kept in respect of the Church as required by section 130 of the Act,. or 2 the accounts do not accord with those records.. or 3 the accounts do not comply with the applicable requirements concernin8 the form and content of accounts set out in the Charities (Account5 and Reports) Regulation$ 2008 other than any requirement that the accounts give a 'true and fair view which is not matter considered as pèrt of an independent examination. I have no concerns and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Miriam Hickson cfA FCA JCS Accountant5 Limited S Robin Hood Lane Sutton Surrey SMI 2SW Date: 2u 2oz Page 8

Croham Road Baptist Church

Statement of Financial Activities for the Year Ended 31 December 2025

Notes
Income from:
Donations and
Legacies
3
Investments
4
Charitable
activities
5
Expenditure on:
Raising funds
6
Charitable
activities
7
Net income /
(expenditure)
Transfers
between funds
Net movement
in funds
Funds brought
forward at 1
January
Funds carried
forward at 31
December
Total income
and
endowments
Total
expenditure		 Unrestricted
Funds
Designated
Funds
Total 2025
Unrestricted
Funds
Designated
Funds
Total 2024
206,910
32,491
239,401
211,941
30,464
242,405
5,003
-
5,003
5,420
-
5,420
45,371
-
45,371
31,447
-
31,447
257,284
32,491
289,775
248,808
30,464
279,272
915
-
915
502
-
502
237,769
32,491
270,260
207,835
31,407
239,242
238,684
32,491
271,175
208,337
31,407
239,744
18,600
-
18,600
40,471
(943)
39,528
-
-
-
(110)
110
-
18,600
-
18,600
40,361
(833)
39,528
1,895,356
-
1,895,356
1,854,995
833
1,855,828
1,913,956
-
1,913,956
1,895,356
-
1,895,356

Page 9

Croham Road Baptist Church

Balance Sheet as at 31 December 2025

----- Start of picture text -----
2025 2025 2025 2024 2024 2024
Notes
Fixed Assets
Tangible 11 1,715,000 1,715,000
Current assets
Debtors 12 6,510 8,158
Cash at bank and in 13
hand 213,052 177,958
219,562 186,116
Creditors: amounts 14 20,606 5,761
falling due within
one year
Net current assets 198,956 180,356
Total assets less
current liabilities 1,913,956 1,895,356
Creditors; amounts
falling due after
one year
- -
Net assets 1,913,956 1,895,356
Funds
Designated 15 - -
Unrestricted 16 1,913,956 1,895,356
1,913,956 1,895,356
----- End of picture text -----

The notes on pages 11-23 form an integral part of these accounts.

These accounts were approved by the Trustees on 22 February 2026 and signed on their behalf by:

I Penistone Treasurer

Rev. D Rogers Minster

Page 10

Croham Road Baptist Church

Notes to the Accounts for the Year Ended 31 December 2025

1 Accounting Polices

a) Basis of preparation

The accounts are prepared in accordance with the Charities Statement of Recommended Practice (Charities SORP), FRS 102 and with the Charities Act 2011. The Church is a Charitable Incorporated Organisation with registered charity number 1200185, and meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. The financial statements are prepared in sterling, which is the functional currency of the Church. Monetary amounts in these financial statements are rounded to the nearest pound.

b) Going Concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the church has adequate resources to continue in operational existence for the foreseeable future. There are no material uncertainties affecting the church’s ability to continue in its operations. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

c) Income

Donations and investment income are accounted gross when receivable

Legacies to which the Church is entitled are included in the statement of financial activities unless they are incapable of measurement. They are included when the Church is advised by the personal representatives of an estate that receipt is probable and the amount of the legacy can be measured reliably.

d) Expenditure

All expenditure is accounted for on an accrual basis. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resources. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

Expenditure is allocated between:-

i) raising funds and their associated costs and

ii) expenditure on charitable activities and their associated costs.

Irrecoverable VAT is charged against the category of resources expended for which it has been incurred.

Page 11

Croham Road Baptist Church

Notes to the Accounts for the Year Ended 31 December 2025

Support Costs

Support costs are those that assist the work of the Church but do not directly represent charitable activities and include office costs and governance costs. Where support costs cannot be directly attributed to particular headings they have been allocated to the cost of raising funds and expenditure on charitable activities on a basis consistent with the use of resources. This represents direct expenditure on the governance of the Church. Most of the management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service.

Grants Payable

The Church makes grants to other organisations whose charitable objectives complement its work. They are accounted for in the year in which the monies are accumulated.

Fund raising and publicity costs

The Church does not make formal appeals for funds and expenditure on these items is therefore immaterial.

e) Cash flow statement

The Church has taken the exemptions available in paragraph 7.1 B of the FRS102 and has not prepared a cash flow statement.

f) Fixed assets

The Church premises are included in the balance sheet at an open market value as at 1 January 2014 the date of transition to FRS102 which has been adopted as original cost in accordance with the provisions of the reporting standard. This is because reliable information is not available for the original cost of the building.

The Manse premises are stated at cost or the last fair value when transferred from investments.

Furniture and equipment in the Church premises are not ascribed a value as they were all written off in the year of purchase. The insured value is £256,214 (2024:- £247,791)

Depreciation has not been charged on the Church or Manse premises because, in the opinion of the Trustees, the residual value of the asset is not less than the original valuation or cost price whichever is applicable.

g) Investment assets

Investment Assets are initially stated at cost. Subsequently they are measured at fair value with changes recognised in the Statement of Financial Activities.

h) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprised unrestricted funds that have been set aside by the Trustees for particular purposes . The aim and use of each designated fund is set out in the notes to the financial statements.

Page 12

Croham Road Baptist Church

Notes to the Accounts for the Year Ended 31 December 2025

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Endowment funds represent those assets which must be held permanently by the charity. Income arising on endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the investments form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund.

i) Financial instruments

The Church only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

j) Pension costs

The costs of retirement benefits apply to three individuals, two officers of the Church and one employee. These are provided through the Baptist Pension Scheme, a multi employer scheme. The benefits are provided on a defined contribution basis.

k) Taxation

As a charity, the Church is exempt from paying corporation tax but does have to pay value added tax.

2 Critical accounting assumptions

In the application of the Church's accounting policies, the Trustees are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the provision affects only that period, or in the period of revision and future periods where the revision effects both current and future periods .

3 Donations and Legacies

Offerings
Legacies
Gift Aid Tax
Refund		 Unrestricted
Funds
Designated
Funds
Total 2025
Unrestricted
Funds
Designated
Funds
Total 2024
£
£
£
£
£
£
163,672
32,491
196,163
169,700
30,464
200,164
43,238
43,238
41,241
41,241
-
-
1,000
1,000
206,910
32,491
239,401
211,941
30,464
242,405

Page 13

Croham Road Baptist Church

Notes to the Accounts for the Year Ended 31 December 2025

4 Investment Income

----- Start of picture text -----
Unrestricted Designated Total 2025 Unrestricted Designated Total 2024
Funds Funds Funds Funds
£ £ £ £ £ £
CAF and LBPB 5,003 - 5,003 5,420 - 5,420
Interest
- -
5,003 5,003 5,420 5,420
5 Income from charitable activities
Unrestricted Designated Total 2025 Unrestricted Designated Total 2024
Funds Funds Funds Funds
£ £ £ £ £ £
Book Stall Sales 761 - 761 394 - 394
- -
Lettings of 11,070 11,070 12,600 12,600
Church premises
Other 8,962 - 8,962 5,626 - 5,626
(Employment
Allowance)
Other 24,444 24,444 12,703 12,703
(Secondment)
Other 134 - 134 124 - 124
(Misc.)
- -
45,371 45,371 31,447 31,447
6 Expenditure on raising funds
Unrestricted Designated Total 2025 Unrestricted Designated Total 2024
Funds Funds Funds Funds
£ £ £ £ £ £
Costs of books sold 915 - 915 502 - 502
915 - 915 502 - 502
7 Expenditure on charitable activities
Unrestricted Designated Total 2025 Unrestricted Designated Total 2024
Funds Funds Funds Funds
(Mission) (Mission)
£ £ £ £ £ £
Establishment 37,821 - 37,821 30,129 - 30,129
- -
Ministry 112,095 112,095 104,276 104,276
Mission 87,853 32,491 120,344 73,430 30,960 104,390
(see note 8)
Fellowship - - - - 447 447
(see note 9)
237,769 32,491 270,260 207,835 31,407 239,242
----- End of picture text -----

Page 14

Croham Road Baptist Church

Notes to the Accounts for the Year Ended 31 December 2025

8 Expenditure on Mission

Direct Costs
Support Costs
Subscriptions
Other Costs
Grants and
donations
(see note 9)
Total Expenditure
on Mission
Church equipment
Software &
Copyright licenses
Administrative
costs
Independent
Examination
Bank Charges
Activities organised
by the Church		 Unrestricted
Funds
Designated
Funds
(Mission)
Total 2025
Unrestricted
Funds
Designated
Funds
(Mission)
Total 2024
£
£
£
£
£
£
59,250
32,491
91,741
44,503
30,960
75,463
2,195
-
2,195
3,128
-
3,128
17,286
-
17,286
16,574
-
16,574
1,532
-
1,532
2,507
-
2,507
80,263
32,491
112,754
66,712
30,960
97,672
146
-
146
165
-
165
1,686
-
1,686
1,954
-
1,954
1,042
-
1,042
1,172
-
1,172
2,579
-
2,579
509
-
509
2,138
-
2,138
2,918
-
2,918
7,591
-
7,591
6,718
-
6,718
87,854
32,491
120,345
73,430
30,960
104,390

Page 15

Croham Road Baptist Church

Notes to the Accounts for the Year Ended 31 December 2025

9 Grants and donations

Unrestricted Designated Total 2025 Unrestricted Designated Total 2024
Funds Funds Funds Funds
£ £ £ £ £ £
Budgeted donations
BUGB Home 7,312 - 7,312 7,134 - 7,134
Mission
BMS World Mission 7,312 - 7,312 7,134 - 7,134
Addiscombe 5,359 - 5,359 5,228 - 5,228
Baptist Church
Tear fund 2,812 - 2,812 2,743 - 2,743
Alphonso Williams - - - 2,500 - 2,500
(SLED)
Evangelical Alliance 355 - 355 338 - 338
New Hope for 5,359 5,359 - - -
Children
Healing Hands 5,359 5,359 - - -
Global
33,868 - 33,868 25,077 - 25,077
Donations agreed during the year
Mark Beckwith - - - - 75 75
The British and - - - - 406 406
Foreign Bible
Society
Tearfund - - - - 65 65
New Hope for - - - - 175 175
Children
Paul Stockley - - - - 75 75
Amor Europe - - - 1,000 - 1,000
Wallington 500 - 500
Christian Outreach
Brighton Rd Baptist 4,000 - 4,000
Church
BMS World Mission 1,000 1,000
5,500 - 5,500 1,000 796 1,796
Ambassadors Support
Mission Aviation 7,463 - 7,463 7,176 - 7,176
Fellowship (Mark
Beckwith)
Paul Stockley 11,319 - 11,319 10,884 - 10,884
Pauline Owoo 1,100 1,100 366 366
19,882 - 19,882 18,426 - 18,426

Page 16

Croham Road Baptist Church

Notes to the Accounts for the Year Ended 31 December 2025

9 Grants and donations, continued Personal Gifts to Ambassadors

----- Start of picture text -----
Unrestricted Designated Total 2025 Unrestricted Designated Total 2024
Funds Funds Funds Funds
£ £ £ £ £ £
Mark Beckwith - 1,429 1,429 - 4,681 4,681
- -
Paul Stockley 1,509 1,509 4,781 4,781
Pauline Owoo - 946 946 - -
- -
3,884 3,884 9,462 9,462
Unrestricted Designated Total 2025 Unrestricted Designated Total 2024
Funds Funds Funds Funds
£ £ £ £ £ £
Thank Offering
Open Doors with 2,947 2,947
Brother Andrew
Moorlands College 1,474 1,474
- - - -
Christian Family 2,947 2,947
Concern
- -
Regents Park 1,474 1,474 1,705 1,705
College
- - - -
Spurgeon's College 1,705 1,705
- -
The Leprosy 2,947 2,947 3,411 3,411
Mission of Great
Britain
The British and - - - - 3,411 3,411
Foreign Bible
Society
- -
11,789 11,789 10,232 10,232
Christmas Offering
- - - -
New Hope for 4,730 4,730
Children
- - - -
Healing Hands 5,740 5,740
global
- - - -
St Christopher's 7,062 7,062
Hospice
- - - -
The Bethany 7,052 7,052
Children's Trust
- -
14,114 14,114 10,470 10,470
----- End of picture text -----

Page 17

Croham Road Baptist Church

Notes to the Accounts for the Year Ended 31 December 2025

Other Special Offerings

----- Start of picture text -----
Unrestricted Designated Total 2025 Unrestricted Designated Total 2024
Funds Funds Funds Funds
£ £ £ £ £ £
- - - -
New Hope for 1,000 1,000
Children
- - - -
Healing Hands 1,000 1,000
Global
Purley & Kenley 210 210 - - -
Churches Together
Food Hub
The Leprosy - 474 474 - - -
Mission
Kulira 20 20
- - - -
2,704 2,704
Total Fellowship - - - - 447 447
distributions
Total Grants 59,250 32,491 91,741 44,503 31,407 75,910
Payable
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10 Staff costs, Trustee & Fellowship Expenses

Gross Stipends and
Salaries
Employer's NI
Pension
Contributions
Rates and Utilities
(manses)		 Unrestricted
Funds
Designated
Funds
Total 2025
Unrestricted
Funds
Designated
Funds
Total 2024
£
£
£
£
£
£
87,888
-
87,888
84,459
-
84,459
9,437
-
9,437
6,781
-
6,781
10,066
-
10,066
9,833
-
9,833
107,391
-
107,391
101,073
-
101,073
13,013
-
13,013
12,646
-
12,646
120,404
-
120,404
113,719
-
113,719

The average numbers of employees during the year was 4 (2024: 4)

No employees received emoluments in excess of £60,000 during the year (2024: none)

The Church relies on the services of its volunteers to assist with the management of the Church. This intangible cost is not included in the Statement of Financial Activities, since there is no measurable cost to the volunteers for their service.

Page 18

Croham Road Baptist Church Notes to the Accounts for the Year Ended 31 December 2025

Key management personnel include the Trustees. The minister acts as one of the Church's Trustees in accordance with the Church Constitution and received remuneration of £37,776 (2024: £36,331) and other benefits totalling £12,633 (2024 £12,153) in respect of his services as Minister, including pension contributions of £4,819 (2024 £4,801) and the provision of utilities in respect of the Minster's manse accommodation owned by the Church. The Minister also received expenses totalling £922 (2024: £1,700) in respect of travel, subsistence, telephone, pastoral care, office equipment, stationery and sundries.

The Associate Minister acts as one of the Church's Trustees in accordance with the Church Constitution, in his role as Associate Minister he received remuneration of £29,496 (2024: £28,356) and other benefits totalling £11,445 (2024 £11,148) in respect of his services, including pension contributions of £4,026 (2024 £3,857) and the provision of utilities in respect of the manse accommodation owned by the Church. The Minister also received expenses totalling £1,015 (2024: £717) in respect of travel, subsistence, telephone, pastoral care, office equipment, stationery and sundries.

4 other trustees (2024: 4) received expenses totalling £3,420 (2024: £2,573) in respect of travel, pastoral care, training, stationary, equipment and sundry purchases made on behalf of the Church.

The Church pays pension contributions for its Minister and Associate Minister to the Baptist Pension Scheme, which included a historic defined benefit section and also now provides money purchase benefits. The scheme is not contracted out of the State second scheme. The scheme is a multi-employer scheme and it is not possible to identify the assets and liabilities of the scheme which are attributable to the Church. In accordance with FRS102 therefore, the scheme is accounted for as a defined contribution scheme. The Church also pays pension contributions for its Administrator to the DC Plan within the Baptist Pension Scheme.

Page 19

Croham Road Baptist Church Notes to the Accounts for the Year Ended 31 December 2025

11 Tangible Fixed Assets

Manses
Church
Premises
Cost or Valuation
£
£
At 1 January 2025
715,000
1,000,000
Additions
-
-
Disposals
-
-
Transfers
-
-
At 31 December 2025
715,000
1,000,000
Depreciation
At 1 January 2025
Charge for the year
-
-
Released on disposals
-
-
At 31 December 2025
-
-
-
-
Net book value
At 31 December 2025
715,000
1,000,000
At 31 December 2024
715,000
1,000,000
12 Debtors
Accounts Receivable
13 Cash at bank and in hand
CAF Bank
London Baptist Property Board Ltd
14 Creditors; amounts falling due within one year
Payroll: PAYE, NI & Student Loan
Accruals
Freehold land and
buildings		 Investments
Total
£
£
-
1,715,000
-
-
-
-
-
-
-
1,715,000
-
-
-
-
-
-
-
-
-
1,715,000
-
1,715,000
2025
2024
£
£
6,510
8,158
6,510
8,158
2025
2024
£
£
31,725
31,540
181,327
146,418
213,052
177,958
2025
2024
£
£
1,876
1,523
18,730
4,238
20,606
5,761

Page 20

Croham Road Baptist Church

Notes to the Accounts for the Year Ended 31 December 2025

15 Designated Funds

Mission Fund
Fellowship Fund
Mission Fund
Fellowship Fund
16 Unrestricted Funds
General Fund
General Fund		 Balance as
at 1 January
2025
Income
Expenditure
Transfers
Balance as at 31
December 2025
£
£
£
£
£
-
32,491
32,491
-
-
-
-
-
-
-
-
32,491
32,491
-
-
Balance as
at 1 January
2024
Income
Expenditure
Transfers
Balance as at 31
December 2024
£
£
£
£
£
686
30,164
30,960
110
-
147
300
447
-
-
833
30,464
31,407
110
-
Balance as
at 1 January
2025
Income
Expenditure
Transfers
Balance as at 31
December 2025
£
£
£
£
£
1,895,356
257,284
238,684
0
1,913,956
Balance as
at 1 January
2024
Income
Expenditure
Transfers
Balance as at 31
December 2024
£
£
£
£
£
1,854,995
248,808
208,337
(110)
1,895,356

Page 21

Croham Road Baptist Church

Notes to the Accounts for the Year Ended 31 December 2025

17 Analysis of net assets between funds

Designated funds
Unrestricted funds
Designated funds
Unrestricted funds		 Fixed
Assets
Net Current
assets
Long term
liabilities
Balance at 31
December 2025
£
£
£
£
-
-
-
-
1,715,000
198,956
-
1,913,956
1,715,000
198,956
-
1,913,956
Fixed
Assets
Net Current
assets
Long term
liabilities
Balance at 31
December 2024
£
£
£
£
-
-
-
-
1,715,000
180,356
-
1,895,356
1,715,000
180,356
-
1,895,356

18 Pensions

The Church is a participating employer the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The Scheme, previously known as the Baptist Ministers Pension Fund, started in 1925. At the beginning of the financial year, the scheme comprised of a defined benefits scheme which was closed to future accrual on 31 December 2011 and a defined contribution plan which was opened in January 2012.The assets of the Scheme are held separately from those of the Employer and the other participating employers.

For the current and previous financial year, the pension provision for members of the Scheme is being made through the Defined Contribution (DC) Plan. In general, members pay 8% of their Pensionable Income and employers pay 6% of members’ Pensionable Income into individual pension accounts, which are operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long-term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva Limited. Furthermore, members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their employers also pay a total of 5%.

In October 2024, the insurance company Just Group completed a buy out of the liabilities of the closed defined benefit scheme. From that date any remaining liability of the participating scheme members to defined benefit scheme ceased and the £1 per month deficit contributions payable by the participating employers which were agreed in the recovery plan approved in August 2022 also ceased from that date. Administration of the closed defined benefit scheme transferred from the pension trustees to Just Group from that date.

The Ministers are eligible to join the scheme

Page 22

Croham Road Baptist Church

Notes to the Accounts for the Year Ended 31 December 2025

19 Related Party Transactions

The Church Administrator, who is related to a trustee, received remuneration and other benefits totalling £13,438 (2024, £12,923)

The Associate Minister is also a trustee and minister of Wallington Baptist Church. The churches share his costs and £24,444 was received from Wallington Baptist Church during the year.

One of the Ambassadors, who is related to a trustee, received support totalling £1,100 (2024, £366)

Unrestricted donations of £24,015 (2024, £24,090) were received from the trustees during the year

See Note 10 for details of other related party transactions

Remuneration of Trustees is permitted by Clause 9.2.7 of the Constitution

Page 23