## **CIO Report to the Charity Commissioners for the year 2024** ## Lymm Baptist Church **Charity Registration Number:** 1203190 Registered 22 May 2023 **Registered Address:** Higher Lane **,** Lymm **,** Cheshire **,** WA13 0AZ ## **Charity Trustees:** Rev Jonathan Bramwell (Appointed 14 May 2023, Resigned 14 January 2024) Rev Dr Chris Goswami (Appointed 14 May 2023) Mr Peter Brandon (Appointed 14 May 2023, Resigned 24 March 2024) Mr John Hall (Appointed Church Treasurer 23 July 2023) Mr Scott McPhail (Appointed 2 November 2023) Mrs Carol Best (Appointed Church Secretary 23 July 2023) Mr Stephen R Evans (Appointed 24 March 2024) Mrs Sarah Rotchell (Appointed 24 March 2024, Resigned August 2024) Mr Kevin Wisdell (Appointed 24 March 2024) Mr George Green (Appointed 24 March 2024) Mrs Jaskiran McPhail (Appointed 24 March 2024) Mr Simon Smith (Appointed 1 September 2024) ## **Trustees for the charity (property):** The Baptist Union Corporation Ltd Baptist House 129, Broadway Didcot Oxfordshire, OX11 8RT ## **Bankers:** Co-operative Bank PLC P O Box 101 1 Balloon Street Manchester M60 4EP ## **Independent examiners:** Mr J Aldersley Mr A Prescott 1 Lymm Baptist Church: Annual Report to Charity Commissioners The Trustees present their Annual Report and Financial Statements for 2024 ## **Financial Review** Between its inception in May 2023 and December 2023 the CIO was operational solely to ensure the set up and transfer of all assets, liabilities, roles and responsibilities from the existing Lymm Baptist Church charitable trust to the new CIO legal entity. The full transfer took place on 1[st] February 2024. Financial detail for 2024 is available from the accompanying accounts. The following detail reflects the ongoing structure and activity of the church. ## **Structure, Governance and management:** On 1 February 2024 all assets and liabilities of Lymm Baptist Church (previous charity number 1130935 now removed from the register) transferred to the new Charitable Incorporated Organisation, charity number 1203190. Lymm Baptist Church is a Charitable Incorporated Organisation governed by a constitution. The Church occupies premises which are held by the Baptist Union Corporation Ltd on Trusts which are entirely compatible with the principal purpose of the Church. The charity is set up with purposes which are exclusively charitable for the public benefit. Members of the Church are accepted in accordance with the Constitution. Also, in accordance with the Constitution, the members appoint Trustees, comprising Ministers and leaders, who are collectively known as the Leadership Team. The Leadership Team is responsible for the day to day running of the Church’s work and witness, and the financial and legal aspects of the Charity. This report sets out how the charities purposes have been carried out for the public benefit. The trustees have complied with their duty to have due regard to the commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant. The Church Meeting normally takes place six times per year and has responsibility for the overall policy of the Church. Relevant matters may be submitted to the Church Meeting by the Trustees for guidance or may be raised by members in a Church Meeting for further consideration. Though the Constitution permits decisions to be made at Church Meetings by appropriate majorities, the Church seeks to work by consensus wherever possible. All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective. ## **Objectives and Activities** The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world. In order to achieve the principal purpose, the Church provides a variety of activities both to its membership and to the wider community. 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. Central to the work and witness of the Church is the provision of regular public services of Christian worship. These services take place each Sunday at 10.30am and once a month at 6.30pm. Communion of the Lord’s Supper is observed once a month at a morning and 2 evening service. The Church seeks to be a friendly and welcoming community where everybody is welcome to attend any of the services. There are also events, activities and services at other times which are advertised in the newsletters, by email, on the notice board in the church foyer, on the website at www.lymmbaptistchurch.com and on the church’s Facebook page. A full children’s and youth programme is included in the morning services providing guidance together with activities relating to biblical stories and Christian experiences. The aim is to provide relevant discussions that are fun, engaging and transforming - encouraging children to develop a relationship with God. There are also children’s and youth activity groups taking place during the week. The Church runs a number of small study groups for the nurture and growth of faith and discipleship, usually in the homes of church members. Church prayer meetings take place each week. The Church has an effective pastoral ministry team, committed to love and care for those in the fellowship, especially those facing difficult personal circumstances. Our pastoral team are trained to offer prayer and some practical care, signposting to other agencies where the need requires professional intervention. The Church engages in evangelism and mission, locally, regionally, nationally and internationally, supports and promotes charitable social action in the United Kingdom and abroad. It also encourages relationships with other Christians and supports the Baptist Union and the North Western Baptist Association _._ The Church runs the following community-based activities. At Lymm Baptist Church: - weekly Toddler Groups, to provide a warm, safe, caring environment and share God’s love, for preschool children & their carers; - a monthly afternoon ‘Coffee and Cake’ session, to provide older folk with social opportunities; - weekly ‘Watercolour Workshops’, to enable and inspire anyone interested either to learn to paint or to improve their painting in a friendly, relaxed atmosphere; - weekly coffee morning, open to all, for relaxed socialisation; - an annual children’s Holiday Club during the school summer holidays providing a week of fun based on Christian principles; - an annual Carol Concert, followed by lunch, for all the building user groups. ## In other local venues: - ‘Speak life’ sessions in local primary schools, emphasising God’s love and encouraging kindness; - a ‘Beacon Group’ meeting in Thelwall; - monthly short services at a local care home. The church is actively involved, in partnership with other local churches, with: - a monthly activity called ‘Messy Church’, for primary school children, with craft, singing and a story time as well as providing a meal; - delivering lessons at Lymm High School on a range of topics, including working with the Gideons to deliver lessons on the Bible; - ‘Chat’n’chill’, an opportunity for young people to discuss faith related topics, held weekly in the local High School; - Churches Together Lymm and District. The Church also continues to provide a venue for Voice Junior Choir and Bible Study Fellowship. In addition, the church building is available for use by community groups, such as WI and Probus, and there are regular bookings throughout the year. The Church also links with Lymm Festival, providing a venue for some of its activities and events. The building is hired by local choirs as a concert venue. 3 ## **Achievements and performance** The full time, Lead Minister resigned from office in January 2024 to pursue new opportunities. The church’s Associate Minister, Leadership Team and many volunteers endeavoured to ensure that the church continued to flourish. The church agreed to support a Minister in Training and their skills and enthusiasm enhanced the fellowship. Good relationships have been maintained both within the church and local high school along with participation in community events. Our trained volunteer chaplain further supports our desire to encourage spiritual growth and well-being for all, hosting the coffee morning and linking with user groups during the week. At their request we baptised three individuals. Two people are known to have made a first time commitment to following the Christian faith. Regular groups continued and a few new initiatives have been established. Service attendance numbers are still significant, though slightly below pre covid levels. The streamed Sunday morning service continues to be popular. The use of the premises by outside organisations continues. Our church family is involved in a number of initiatives. Individuals and groups have undertaken travel overseas to provide practical and spiritual encouragement. Many also work with local charities and organisations. We provide regular practical and financial help to a number of charitable organisations, details of which are available in the accompanying accounts. ## **Declaration** The trustees declare that they have approved the trustees report above. Signed on behalf of the Charity’s trustees Signed: Name: Carol Ann Best Position: Church Secretary 24/09/2025 4 ## **LYMM BAPTIST CHURCH ACCOUNTS 2024** **Page 1** ## **LEGAL INFORMATION** The Church is a Registered Charity, No. 1203190, registered on 22nd May 2023, and is a Charitable Incorporated Organisation The accounts have been produced in line with the Baptist Union of Great Britain Guidelines F6 (09/2009), to meet the requirements of S42(3) Charities Act 1993. **CHURCH ADDRESS** Higher Lane Lymm Cheshire WA13 0AZ **TRUSTEES** Rev C Goswami, Associate Minister (Appointed 14th May 2023) Mr J Hall , Treasurer (Appointed 23rd July 2023) Mr S McPhail (Appointed 2nd November 2023 ) Mrs C Best, Secretary (Appointed 23rd July 2023 ) Mr P S Brandon (Appointed 14th May 2023, Resigned 24th February 2024) Mr S R Evans (Appointed 24th March 2024) Mr K Wisdell (Appointed 24th March 2024) Mr G A Green (Appointed 24th March 2024) Mrs J McPhail (Appointed 24th March 2024) Mr S D Smith (Appointed 1st September 2024) **BANKERS** Co-operative Bank p.l.c. P.O. Box 101 1 Balloon Street Manchester M60 4EP ## **INDEPENDENT EXAMINERS 2024 ACCOUNTS** Mr J Aldersley Mr A Prescott ## **STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2024** |||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |**ASSETS**||**Note**|||**2024**|||**2023**||| |||||||||||| |Church bank and cash balances||**6**|||**134,803.24**||**10,995.01**|||| |||||||||||| |REPRESENTING BALANCES ON THE FOLLOWING ACCOUNTS||||||||||| |||||||||||| |Church General Fund|||||46,337.55||10,880.01|||| |Enlargement fund|||||13,615.13|||||| |Vision / LegacyFund|||||31,493.59|||||| |Lead Minister Reserve|||||30,000.00|||||| |Rowleysupport fund|||||608.27|||||| |Youth Lead Fund|||||11,750.00|||||| |Contingency|||||1,000.00|||||| |Additional Offerings Fund|||||-2,274.23|||10.00||| |Funds held bychurchgroups|||||2,272.93|||||| |Bramwell LeavingFund|||||-|||105.00||| |||||||||||| ||||||**134,803.24**||**10,995.01**|||| |||||||||||| |||||||||||| |**Other Assets**||||||||||| |||||||||||| |Fixed assets for church|use|**8**||||||||| |||||||||||| |**LIABILITIES**||||||||||| |||none|||||none|||| |**LYMM BAPTIST CHURCH**||||||**Page 2**| |---|---|---|---|---|---|---| |**FINANCIAL STATEMENT for the Year Ended 31st December 2024**||||||| |||||||| |**UNRESTRICTED FUNDS**||||||| |||||||| |**CHURCH GENERAL FUND RECEIPTS & PAYMENTS ACCOUNT**||||||| ||||**2024**||**2023**|| |**Receipts**||**Note**||||| |Donations|||127,516.93||815.01|| |Tax refunds via Gift Aid|||35,235.95||-|| |||||||| |**Investment income**||||||| |BU fund interest|||2,846.14||-|| |||||||| |**Other incoming resources**||||||| |Hire ofpremises(includes rent from manse)|||28,829.55||-|| |Ministry/Other(Youth Trip)|||898.52||65.00|| |Miscellaneous income(Ground rents and VAT refund)|||299.08||-|| |Rotchell LeavingGift|||1,284.83|||| ||||**196,911.00**||**880.01**|| |||||||| |||||||| |**Payments**||||||| |Mission||**1**|27662.16||-|| |Ministry||**2**|60511.84||-|| |Upkeepof churchpremises(includes manse)||**3**|24104.78||-|| |Administration||**4**|45720.01||-|| |Christmas Expenses|||1296.93||-|| |Youth Trip|||1368.70||-|| |Antrobus DayOut|||-153.87||-|| |Lead Minister Reserve|||30000.00||-|| |Enlargement Fund|||7000.00||-|| |Bramwell leavingfund|||652.70||-|| |Rotchell LeavingGift(£1300.00-£1284.83)|||1300.00||-|| |Richard Evans Retirementgift|||450.00||-|| ||||**199913.25**||**0.00**|| |||||||| |Surplus/Deficit foryear|||-3002.25||880.01|| |Balance brought forward|||10880.01|||| |Transfer from Lymm Baptist Church(Charityreference 1130935)|||38,459.79||10,000.00|| |Balance carried forward|||**46337.55**||**10880.01**|| |||||||| |**LYMM BAPTIST CHURCH**||||||**Page 3**| |**FINANCIAL STATEMENT for the Year Ended 31st December 2024**||||||| |||||||| |**UNRESTRICTED FUNDS**||||||| |||||||| |**VISION / LEGACY FUND**|||**2024**||**2023**|| |now invested with the Baptist Union Corporation||||||| |Transferred from Lymm Baptist Church(Charityreference 1130395)|||33,657.87|||| |**Income**||||||| |Donations|||1,135.00|||| |Tax refunds via Gift Aid|||645.00|||| |**Payments**||||||| |Church Vision / BuildingProject|||2,344.28|||| |AV equipment|||1,600.00|||| |**Balance carried forward**|||**31,493.59**|||| ||||**.**|||| |**YOUTH LEAD FUND**||||||| |Transferred from Lymm Baptist Church(Charityreference 1130395)|||13,250.00|||| |Transfer to General Fund|||1,500.00|||| |Carried forward|||**11,750.00**||**-**|| |||||||| |**AV FUND**||||||| |||||||| |Transferred from Lymm Baptist Church(Charityreference 1130395)|||465.09||-|| |Cables etc|||465.09||-|| |Carried forward|||**-**||**-**|| |||||||| |**LEAD MINISTER RESERVE**||||||| |||||||| |Transfer fron General Fund|||30000.00|||| |Carried forward|||**30000.00**|||| |||||||| |**CONTINGENCY**||||||| |||||||| |Donation received|||3,000.00|||| |Donation to CAP(Peoples' Church Partington)|||2,000.00|||| |Carried forward|||**1,000.00**|||| |||||||| |**LYMM BAPTIST CHURCH**|**LYMM BAPTIST CHURCH**|**LYMM BAPTIST CHURCH**|**LYMM BAPTIST CHURCH**||||||||||**Page 4**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**FINANCIAL STATEMENT for the year ended 31st December 2024**||||||||||||||| |||||||||||||||| |**RESTRICTED FUNDS**||||||||||||||| |||||||||||||||| |**CHURCH ENLARGEMENT FUND RECEIPTS & PAYMENTS ACCOUNT**||||||||||||||| |The Enlargement Fund is designated from gifts to the church and was
set up to facilitate enlargement and upgrading of the Church premises
and manse||||||||||||||| ||||||||**2024**||**2023**|||||| |||||||||||||||| |**Balance brought forward**|||||||-|||||||| |Transferred from Lymm Baptist Church(Charityreference 1130395)|||||||20,163.13|||||||| |Allocation from General Fund|||||||7,000.00|||||||| |Major buildingrepairs|||||||-13,548.00|||||||| |**Balance carried forward**|||||||**13,615.13**||**0.00**|||||| |||||||||||||||| |||||||||||||||| |**ROWLEY SUPPORT FUND RECEIPTS & PAYMENTS ACCOUNT**||||||||||||||| |The Rowleysupport fund was set upto support Joe(now deceased)and Irene Rowley||||||||||||||| |on return from 35years missionaryservice in Brazil with UFM.||||||||||||||| |The Rowleysupport fund is facilitated byvoluntarydonations to the church and are designated in to the fund.||||||||||||||| |Payments from the Rowleysupport fund are made under normal Inland Revenue PAYE|||||||and NI rules|||||||| |Since theyear end,Irene Rowleyhas deceased and the fund has therefore been close|||||||d|||||||| ||||||||**2024**||**2023**|||||| |||||||||||||||| |**Balance brought forward**|||-|||||||||||| |Regulargiving|||||||1,785.00||-|||||| |Transferred from Lymm Baptist Church(Charityreference 1130395)|||||||180.77||-|||||| |Tax received from Gift Aid|||||||542.50||-|||||| |Payments to I Rowley|||||||-1,900.00||-|||||| |||||||||||||||| |**Balance carried forward**|||||||**608.27**||**-**|||||| |||||||||||||||| |||||||||||||||| |**BRAMWELL LEAVING FUND**|||||||**2024**||**2023**|||||| |||||||||||||||| |**Brought forward**|||||||105.00|||||||| |Transfer from General Fund|||||||652.70||-|||||| |Donations|||||||150.00||105.00|||||| |Payments|||||||907.70
-||-|||||| |||||||||||||||| |**Balance carried forward**|||||||**-**||**105.00**|||||| |||||||||||||||| |||||||||||||||| |||||||||||||||| |||||||||||||||| |||||||||||||||| |||||||||||||||| ||||||||||||||**Page 5**|| |**ADDITIONAL OFFERINGS FUND RECEIPTS & PAYMENTS ACCOUNT**||||||||||||||| |The Church makesgrants to other organisations whose charitable objects complement i|||||||t's work.|||||||| |Suchgrants made from voluntarydonations to the church in order to supplement the ch|||||||urch missiongivingare termed 'additional offerings'.|||||||| |Receipts include Tax received from Gift Aid where appropriate||||||||||||||| ||||||||**2024**||||**2023**|||| ||||||**b/forward**|**tfr from LBC**|**receipts**|**payments**|**c/forward**||**b/forward**|**receipts**|**payments**|**c/forward**| |||||||||||||||| |Amor Europe|||||-|130.40|508.58|638.98|-|||||-| |Childrens' Society|||||-|10.00|||10.00|||||-| |Dreamland Hospital(Child sponsorship paid in advance)|||||-|-68.85|392.73|1,172.00|-848.12|||||-| |Eden Project|||||-|-|1,250.00|1,250.00|-|||||| |Harvest Appeal|||||-|-|550.00|440.00|110.00|||||| |Lymm House Destitute Ladies Work,Kathmandu|||||10.00|-3,896.48|6,829.00|4,548.63|-1,606.11|||10.00||10.00| |Open The Book|||||-|60.00|||60.00|||||-| |Ukraine Appeal|||||-|1,364.14|10.86|1,375.00|-|||||-| ||||||**10.00**|**2,400.79**
**-**|**9,541.17**|**9,424.61**|**2,274.23**
**-**||**-**|**10.00**|**-**|**10.00**| |||||||||||||||| |The outstandingbalancespayable,mainlyarisingfrom Gift Aid claims,will bepaid in 20|||||||25|||||||| |||||||||||||||| ||||||||||||||**Page 6**|| |**CHURCH GROUPS TAKING REGULAR INCOME/SUBS**||||||||||||||| |||||||**Holiday at**
**Home**|**ID**|**AFK**|**Toddlers**|**Foyer**
**Cards**|**Friends &**
**Neighbours**|**TOTAL**||| |**Brought forward**||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**||| |**Transferred from LBC(Charity reference 1130395)**||||||302.64|315.53|218.56|3,402.87|447.14|98.00|**4,784.74**||| |**Subs and other income**||||||167.00|385.38|262.50|2,176.20|162.39||||| |**Group running costs**||||||-147.38|-367.31|-273.18|-33.88|||||| |Donations to Brazilian missionaries||||||||||-609.53||||| |Donations into Church hire income|||||||||-4,000.00|||||| |World Vision|||||||||-234.00|||||| |||||||||||||||| |**Carried forward**||||||**322.26**|**333.60**|**207.88**|**1,311.19**|**-**|**98.00**|**2,272.93**||| |||||||||||||||| |Cash in hand||||||||||||0.00||| |Other Lloyds accounts||||||||207.88|469.20|-|34.68|711.76||| |||||||||||||711.76||| |Ingeneral church accounts||||||322.26|333.60||841.99|-|63.32|1,561.17||| |||||||||||||2,272.93||| |||||||||||||||| |**LYMM BAPTIST CHURCH**|**LYMM BAPTIST CHURCH**|**LYMM BAPTIST CHURCH**|**LYMM BAPTIST CHURCH**||||||||||**Page 4**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**FINANCIAL STATEMENT for the year ended 31st December 2024**||||||||||||||| |||||||||||||||| |**RESTRICTED FUNDS**||||||||||||||| |||||||||||||||| |**CHURCH ENLARGEMENT FUND RECEIPTS & PAYMENTS ACCOUNT**||||||||||||||| |The Enlargement Fund is designated from gifts to the church and was
set up to facilitate enlargement and upgrading of the Church premises
and manse||||||||||||||| ||||||||**2024**||**2023**|||||| |||||||||||||||| |**Balance brought forward**|||||||-|||||||| |Transferred from Lymm Baptist Church(Charityreference 1130395)|||||||20,163.13|||||||| |Allocation from General Fund|||||||7,000.00|||||||| |Major buildingrepairs|||||||-13,548.00|||||||| |**Balance carried forward**|||||||**13,615.13**||**0.00**|||||| |||||||||||||||| |||||||||||||||| |**ROWLEY SUPPORT FUND RECEIPTS & PAYMENTS ACCOUNT**||||||||||||||| |The Rowleysupport fund was set upto support Joe(now deceased)and Irene Rowley||||||||||||||| |on return from 35years missionaryservice in Brazil with UFM.||||||||||||||| |The Rowleysupport fund is facilitated byvoluntarydonations to the church and are designated in to the fund.||||||||||||||| |Payments from the Rowleysupport fund are made under normal Inland Revenue PAYE|||||||and NI rules|||||||| |Since theyear end,Irene Rowleyhas deceased and the fund has therefore been close|||||||d|||||||| ||||||||**2024**||**2023**|||||| |||||||||||||||| |**Balance brought forward**|||-|||||||||||| |Regulargiving|||||||1,785.00||-|||||| |Transferred from Lymm Baptist Church(Charityreference 1130395)|||||||180.77||-|||||| |Tax received from Gift Aid|||||||542.50||-|||||| |Payments to I Rowley|||||||-1,900.00||-|||||| |||||||||||||||| |**Balance carried forward**|||||||**608.27**||**-**|||||| |||||||||||||||| |||||||||||||||| |**BRAMWELL LEAVING FUND**|||||||**2024**||**2023**|||||| |||||||||||||||| |**Brought forward**|||||||105.00|||||||| |Transfer from General Fund|||||||652.70||-|||||| |Donations|||||||150.00||105.00|||||| |Payments|||||||907.70
-||-|||||| |||||||||||||||| |**Balance carried forward**|||||||**-**||**105.00**|||||| |||||||||||||||| |||||||||||||||| |||||||||||||||| |||||||||||||||| |||||||||||||||| |||||||||||||||| ||||||||||||||**Page 5**|| |**ADDITIONAL OFFERINGS FUND RECEIPTS & PAYMENTS ACCOUNT**||||||||||||||| |The Church makesgrants to other organisations whose charitable objects complement i|||||||t's work.|||||||| |Suchgrants made from voluntarydonations to the church in order to supplement the ch|||||||urch missiongivingare termed 'additional offerings'.|||||||| |Receipts include Tax received from Gift Aid where appropriate||||||||||||||| ||||||||**2024**||||**2023**|||| ||||||**b/forward**|**tfr from LBC**|**receipts**|**payments**|**c/forward**||**b/forward**|**receipts**|**payments**|**c/forward**| |||||||||||||||| |Amor Europe|||||-|130.40|508.58|638.98|-|||||-| |Childrens' Society|||||-|10.00|||10.00|||||-| |Dreamland Hospital(Child sponsorship paid in advance)|||||-|-68.85|392.73|1,172.00|-848.12|||||-| |Eden Project|||||-|-|1,250.00|1,250.00|-|||||| |Harvest Appeal|||||-|-|550.00|440.00|110.00|||||| |Lymm House Destitute Ladies Work,Kathmandu|||||10.00|-3,896.48|6,829.00|4,548.63|-1,606.11|||10.00||10.00| |Open The Book|||||-|60.00|||60.00|||||-| |Ukraine Appeal|||||-|1,364.14|10.86|1,375.00|-|||||-| ||||||**10.00**|**2,400.79**
**-**|**9,541.17**|**9,424.61**|**2,274.23**
**-**||**-**|**10.00**|**-**|**10.00**| |||||||||||||||| |The outstandingbalancespayable,mainlyarisingfrom Gift Aid claims,will bepaid in 20|||||||25|||||||| |||||||||||||||| ||||||||||||||**Page 6**|| |**CHURCH GROUPS TAKING REGULAR INCOME/SUBS**||||||||||||||| |||||||**Holiday at**
**Home**|**ID**|**AFK**|**Toddlers**|**Foyer**
**Cards**|**Friends &**
**Neighbours**|**TOTAL**||| |**Brought forward**||||||**-**|**-**|**-**|**-**|**-**|**-**|**-**||| |**Transferred from LBC(Charity reference 1130395)**||||||302.64|315.53|218.56|3,402.87|447.14|98.00|**4,784.74**||| |**Subs and other income**||||||167.00|385.38|262.50|2,176.20|162.39||||| |**Group running costs**||||||-147.38|-367.31|-273.18|-33.88|||||| |Donations to Brazilian missionaries||||||||||-609.53||||| |Donations into Church hire income|||||||||-4,000.00|||||| |World Vision|||||||||-234.00|||||| |||||||||||||||| |**Carried forward**||||||**322.26**|**333.60**|**207.88**|**1,311.19**|**-**|**98.00**|**2,272.93**||| |||||||||||||||| |Cash in hand||||||||||||0.00||| |Other Lloyds accounts||||||||207.88|469.20|-|34.68|711.76||| |||||||||||||711.76||| |Ingeneral church accounts||||||322.26|333.60||841.99|-|63.32|1,561.17||| |||||||||||||2,272.93||| |||||||||||||||| |**LYMM BAPTIST CHURCH**|||**Page 7**| |---|---|---|---| |**NOTES TO THE ACCOUNTS for the Year Ended 31st December 2024**|||| ||||| |**Accounting policies**|||| |**a**Basis ofpreparation: The accounts have beenprepared on a 'receipts andpayments' basis|||| |and accord with S42(3)Charities act 1993,as advised byBaptist Union|||| |**b**Donations: Donations are accounted forgross when received.|||| |**c**Legacies: Anylegacies are accounted for when theyare received.|||| |**d**Investment Income: Investment Income is included in the accounts in theyear in which it is received.|||| |**e**Fund raisingandpublicitycosts: The Church does not make formal appeals for funds,and expenditure|||| |on these items is therefore not material.|||| |**f**Grantspayable: The Church makesgrants to other organisations whose charitable objectives complement its work|||| |**g**Governance costs: This represents direct expenditure on thegovernance of the church.|||| |Most of the management is carried out without charge byvolunteers.|||| |**h**Investment assets. All remainingTrust Funds,are not readilynegotiable,and are held bythe Baptist Union|||| ||||| |**1. Missionpayments**|||| |||**2024**|**2023**| ||||| |Amor Europe|||-| |Adrian Bretan||2,000.00|-| |Baptist Home Mission Fund||2,975.00|-| |BMS,World mission||2,100.00|-| |Brazil Missionaries: Gilson & Iara Silva||500.00|-| |Brazil Missionaries: Marcelo & HollyVieira||500.01|-| |Breath of Dance||500.00|-| |Foreign Exchange Fees/Other||0.31|-| |Good News for Everyone(was Gideons UK)||500.00|-| |Lymm House Destitute ladies &youth work,Kathmandu||7,333.37|-| |Miscellaneous support(Romania trip)||95.47|-| |N-Gage||500.00|-| |Neal Stanton||6,208.00|-| |Open Doors||500.00|-| |Prison Fellowship||500.00|-| |Voice||2,200.00|-| |Yagya & SallySingh,Nepal||1,250.00|-| |||**27,662.16**|**-**| ||||| ||||**Page 8**| ||||| |**2. Ministry**||**2024**|**2023**| ||||| |BUpension DB scheme deficit charge||-1.00|| |Children/Families Lead Salary||7289.84|| |Children/Families Lead Pension||384.90|| |Children/Families Lead National Insurance||61.31|| |Children/FamilyLead Expenses||47.93|| |Children's Work||1597.71|| |General Training||600.00|| |Lead Minister Expenses||3917.82|| |Lead Minister'spensionpayments||1100.49|| |Lead Minister's stipend||11154.06|| |Lead Minister National Insurance||53.92|| |Lead Minister Manse Leaseback||2901.32|| |Minibus||300.00|| |Miscellanous costs||929.91|| |Visitingspeakers||827.00|| |Youth Work||648.88|| |Youth Lead Expenses||290.66|| |Youth Lead Salary||27195.41|| |Youth Lead National Insurance||-188.09|| |Youth Lead Pension||1399.77|| |||**60,511.84**|**0.00**| ||||| |**3. Upkeep of churchpremises and manse**|||| |||**2024**|**2023**| ||||| |Church Cleaning||3,755.96|| |Council Tax for manse||78.54|| |Electricity||4,404.12|| |Gardening||1,935.20|| |Gas||3,297.90|| |General maintenance||7,700.45|| |Insurance,inc manse(the mainpayment of £4170 fell after theyear end)||813.19|| |Kitchen||604.97|| |Water/drainage inc manse||1,514.45|| |||**24,104.78**|**0.00**| ||||| |**4. Administration**|||| |||**2024**|**2023**| ||||| |Administratorspensions||1,535.85|| |Administrators,salaries||29,931.97|| |Administrators National Insurance||352.61|| |Coffee||1,022.56
-|| |AV Equipment||564.40|| |Health and Safety||2,655.62|| |Licences||3,810.11|| |Meetings,conferences,subscriptions||2,292.00|| |Miscellaneous interregnum costs||353.13|| |Paypal charges||36.53|| |Publicity, postage,stationery||3,572.13|| |Refreshments||992.12|| |Site Manager salaryandpension now included in Administrators||-|| |Telephone inc broadband(O)||646.10|| |||**45,720.01**|**0.00**| ||||| |**ADDITIONAL NOTES**|||**Page 9**| |---|---|---|---| ||||| |**5.**The cost of managingLymm Baptist Church as a charityin its technical and legal sense is considered negligible.|||| |It is believed that there are currentlyno significant measurable costs incurred as a direct result of complying|||| |with charitylegislation.|||| |The Church has 5 employees(1 full time and 4part-time).|||| |One Trustee,thepastor,who is also an employee,lived in housingleased to the church until 14th January2024.|||| |The Manse is let at a market rent to a church member|||| |No sums were reimbursed to the Trustees for their work as Trustees|||| |See an attached sheet for details ofpension contributionspayable|||| ||||| |**6. Monetary assets - Final bank and cash balances**|||| |**Church accounts**||**31/12/2024**|**31/12/2023**| ||||| |Co-operative Bank Current account||48,117.82|10,995.01| |BU Corporation Investment Account(3 month notice)||52,033.29|-| |BU Corporation Investment Account(7 daynotice)||33,276.38|| |PayPal Account||-|-| |Cash in hand||663.99|-| |Lloyds Bank - churchgroups||711.76|-| |||**134,803.24**|**10,995.01**| ||||| |The Santander bank account transferred from Lymm Baptist Church(Charityreference 1130395)was closed duringtheyear|||| ||||| |**7. Non-monetary assets**|||| |The churchpremises are held in trust bythe Baptist Union of Great Britain. Lymm Baptist Church isgranted|||| |the use of the buildings subject to the obligation to maintain them and insure them at replacement value.|||| |The church buildings includingthe stables were revalued on on 2nd January2024 and are insured for £4,069,197|||| |Furniture and equipment in the Churchpremises(includingin the stable building)are insured at a value of £222,190|||| |and cash is covered upto £3500|||| |The Mansepremises are stated at Insurance value of £832,046. It which wasprofessionallyvalued in 2011,|||| |and increased annuallyin line with inflation.|||| ||||| |**8 Related charities**|||| |The custodian trustee of the church is the Baptist Union Corporation Ltd(CharityNo. 249635)and is controlled|||| |bythe Baptist Union Council.|||| |The church is also a member of the Baptist Union of Great Britain and the Northwestern Baptist Association.|||| |The church madegrants to the Baptist Home Mission Fund as set out in Note 1|||| |The church madegrants to the Baptist World Mission Funds as set out in Note 1|||| ||||| |**9 Transfer of activities to this Charitable Incorporated Organisation.**|||| ||||| |At 31st January2024,all assets,liabilities and activities of Lymm Baptist Church were transferred|||| |from Lymm Baptist Church(Charityreference 1130935)to this organisation.|||| |Both organisations have the same charitablepurposes.|||| ||||| Page 10 Penslons Employee5 of the Church are enrolled in pension schemes, either NESTwhich is the Church'5 workplace scheme, or other schemes of their choice which Tneer the requirements for workplace pensions. They contribute to those scheme5. The total penslon cost forthe Church forthe yearwa5 £4,036.JI12023 £nill. Reserves Policy The reserves policy of Lymm 83ptiSt Church is to hold.. Three months of all committed expenditure to allow the church to adaptto any changes in the income or expenditure of the churth. An addillonal 8Ynount of £4,500 to mitigète the risk of l05lng income from month1ygive￿. A further £4,000 in the Enlargement Fund to allow foremergency building repa1￿. The trusteès curr@ntly believe thi5 amount to be £39,wo + £4,500 + £4,000 Itotal £47,5ml, compafed to £46,337.55 in free cash reserve5 plus £13,615.13 enl3rgÈment fund (total £59,952.681 held at 31 Decernber 2024. The trustees 3nd finance team work with the church mernbers to ensure that we m3int3in a bè13nce between keeping sufficient reserves 3nd using as much of 0￿r income as possible to further the aims of the charity. Trustee Approval The accounts and statement of a￿et5 and liabllitles set out on paÈes I to 9 relatinE tothe year endlng 31st Decernber 2024 are a5 approved by the church leader5hlp and trustees. Slgned -ff Dated ?lyl2< IndependEnl Exa￿￿tr,1 Report on Aitrjunts Independont ExaMIn￿rf5 Rtsport Report to the Trusleesl Meinbus of. LYMfvI UAPTISI CHURQH CJTarity Ref 1203190 aCc￿r$t$ lor the ye¥ Endvd. 3VWIOZ4 Emmtnrfs NWM.. Andffti PI•Koff AddrM: 2 WoodlandA¥u#*, Lyn¥*. wAtsoBJ t• ol R••Sw: l¥ Jyn•2 Reswrthtrewslbilit*soltfVStsesvndexvmiMr, The ch•rltrs trustees are re5PDn%bl* f¢r th¢ ptepèratlon of tho actounts. The ¢h8nVs tru5tee5 lon￿derI￿al audit is not req¥lred th5% under sEction 144 01 the Charitie5Act 2011 (the CharrtiesAdl andthat an independent ¢A•mln•t4on isneeded. It lsmy rosponslbllty to- oxèmjnvtthe ac£ounts undor sectiDn 145 OltheCharf￿￿ A(( fdlo¥v tht procedurE5 laid down in the ueneral diiectK￿5 ghtnbythe(IwdtyC&mn*slon under 14515llbl of the Ch4dilt5 ACL ind iostate *htth•f P•rtlcvl•r m•ttvrs h•vecwe to my•ttentkn. •¢$lsolihdepeMdtnte￿fftI￿trfI$￿Ivmefflv MvexanmnatfL￿ wa5 tsFFitd out iThaccordTrnce with ¢eneral dirertltns bythÈCharity COMMIS￿0￿. An oxarnlnalion ir￿l￿deS a rev* olthe accountin8 records kept by Ihe th•rity •r￿ • comp•rlsoDoltht •tttrJnis we5ented with those ctyth. Italso Indudes conslder*ii￿0f anytsnusu41 Items ordlsdosufti lfi the x£ounts. and seekirf exlan*tlens Irorn the iru51ee5 i > Independent Examinerfs Report on th* AccoLtnts Indepefidettt Exatninerfs RÈport Reportto the TnJsiees/ Members ol.. LYMM 8APn5TCHURCH tharlty Ref.. 1203190 On accounts forthe year ended.. 3VI212024 •rnln•ls N•rne.' Jon•than Alder51ry Addres5: 101 Grnppenh•ll Rojd. Stockton He)th. warf1n￿On. WA41AU Date of Re¥low: Ir June 2015 Aesmti¥e respotsslbllltles of trust*e50ndexomln¢r. The charlV5 trpJ5t*es are responsfjwe forthe preparation of the accounts. The charitys trustees conslder that an audit is not required for this ¥ear under section 144 of the char￿eS ALt 2011 Ithe Chadtles Actl and that an independent examlnation 15 needed. ft Is rny reS￿n￿￿1Sty to.. ex•rninethe ac¢ount5 under sectlon 145 of the Chadtie5 Act, follow the procedure5 laid down in the eeneral direclions given bythe Charity Comrni5510rs under sertlon 14515llbl ol the Charities Act. and to state whEther particular watter5 have come to my attentlon. Bfjsts ollndepeodentexumlneesjtotementr My examlnation was carried out in accordance with general dlrections given by the Charlty Commis5ion_ An examlnatlon include5 a ieview of the ccountinE records kept by the tharity and a Cornparison of the accounts presented with those ¢ords. It a150 Indudes Considera￿On of any unusual Items or dI￿105￿re5 in the accounts. and se¢kln8 ?¥￿InationS frorn the tru5tee5 concerning any such matters. The pro¢edures undertaken do nrt provide all the evldertrce that would ￿ required in an audit, aThJ consequently no oplnSon is Élv as to whether the a<¢ounts present a'true and fairf wew andihe report Is Ilmrted toth05e m4tter5 out in the statement below. Independentexomlntrfsstot¢ment I confirrn thatthe theck5 shown on pa8¢ 2 were carfed oui during the revlew. In connectlon wtth my examlnatlon, Th) matter ha5 come to my attention loiherthan dlsclosed below'l whlch 8lves rne reasonable cause to believe tha( In ary materlal respert, the requlrements- to keep accounting record5 in accordan￿ with 5eclion 130 of the Charlties A¢. to prepare account5 whlch attord wlth the accounting records and tornply with the accounting requirements of the Charitie5 Art,. have not been met,. or I to which. in my opinion, attention should be drawn in order to enable 8 proper nderstsndlng of the accounts to be reathed. 'Please delete the words In brad¢ets if theydo not apply. Lymm Baptist Church - CIO Account Records- Independent Examlnatlon exJmln•tFon Pl•n and rncord for 2024accounts