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2025-12-31-accounts

BRACKLEY BAPTIST CHURCH: TRUSTEES REPORT MARCH 2026

Trustees (Leadership team indicated below as LT) to date: 23.02.26

Mat Hussain Minister

Ian Timmis Church Treasurer Kay Lowe Church Secretary

Sheila Moore

David Smith

Brian Sweeney

Ellis Cory

Jennifer McKnight

Principal Objectives

How we fulfl these objectives

Finances of the Church

Spiritual life of the church

Pastoral Care

Young people and children

BAGGS

All the work and mission carried out inside and outside the church is only made possible by the grace of God and the inspiration of the Holy Spirit. On behalf of the Trustees, thank you for your encouragement and contributions to the life of Brackley Baptist Church.

Jen McKnight

ALL GLORY TO GOD FOREVER AND EVER! AMEN. Galatians 1[5]

(Please note: Copies of all individual reports can be located in the church office.)

BRACKLEY BAPTIST CHURCH (CIO Reg 1205147) FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025

Brackley Baptist Church was registered as a Charitable Incorporated Organisation in October 2023. The transactions for 2024 are from 1st July 2025 when assets were transfered to the new CIO. Hence the 2024 figures reflect half a year only.

GENERAL FUND RECEIPTS & PAYMENTS ACCOUNT
Note
Receipts:
Tithes & Offerings
Income Tax recovered on gifts
Donations & Other Income not designated
2
Investment income (Bank Interest)
Rent and contributions for use of premises
Designated income
3
Transfers from other funds (inc New Minister)
9
Payments:
Cost of Ministry
4
Cost of Premises
5
Transfers to other funds
6
Other Expenditure
7
Support for BMS, & SCBA
8
Surplus (Deficit) for the year
Balance brought forward
Balance carried forward
2025
38,921.23
14,230.92
0.00
6,392.79
11,057.25
1,500.00
18,840.72
90,942.91
45,517.79
16,115.30
12,567.26
4,279.78
4,669.54
83,149.67
7,793.24
87,040.82
94,834.06
2024
18,355.50
7,040.77
0.00
3,909.86
4,156.00
1,500.00
14,682.49
49,644.62
24,900.89
9,231.39
4,826.68
3,848.47
2,178.64
44,986.07
4,658.55
82,382.27
87,040.82
FABRIC FUND RECEIPTS AND PAYMENTS ACCOUNT
Note
Receipts:
Donations
Payments:
Transfer to General Fund
Surplus (Deficit) for the year
24
Balance carried forward
Balance brought forward
2025
0.00
0.00
0.00
0.00
0.00
580.97
580.97
2024
0.00
0.00
0.00
0.00
0.00
580.97
580.97
MANSE FUND RECEIPTS AND PAYMENTS
Note
Receipts:
Donations received
Payments:
Transfer to General Fund
Surplus (Deficit) for the year
Balance brought forward
10
Balance carried forward
2025
0.00
0.00
0.00
0.00
0.00
0.00
2024
0.00
0.00
3,955.42
(3955.42)
3,955.42
0.00

1

YOUTH MINISTRY FUND RECEIPTS AND PAYMENTS ACCOUNT
Note
2025
Receipts:
Transfer of Balance of LOL Fund
26.32
Transfer of Balance of Comedy Fund
428.74
Payments:
Cheques raised
0.00
Surplus (Deficit) for the year
455.06
Transfer from General Fund
0.00
25
236.41
Balance carried forward
691.47
Balance brought forward
YOUTH MINISTRY FUND RECEIPTS AND PAYMENTS ACCOUNT
Note
2025
Receipts:
Transfer of Balance of LOL Fund
26.32
Transfer of Balance of Comedy Fund
428.74
Payments:
Cheques raised
0.00
Surplus (Deficit) for the year
455.06
Transfer from General Fund
0.00
25
236.41
Balance carried forward
691.47
Balance brought forward
2024
0.00
0.00
0.00
0.00
236.41
236.41
DEACONS FUND RECEIPTS AND PAYMENTS ACCOUNT
Note
Receipts:
Donations received
11
Gift Aid Tax Rebate on Deacons Fund donations
Transfer from General Fund
Payments:
Gifts to those in need
11
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
2025
120.00
30.00
0.00
150.00
265.20
(115.20)
1,009.28
894.08
2024
60.00
0.00
200.00
260.00
0.00
260.00
749.28
1,009.28
THE GAMBIA MAIN FUND RECEIPTS AND PAYMENTS ACCOUNT
2025
Note
Receipts:
Donations received via Main Account for Gambia_21_
1,990.00
Gift Aid
537.50
2,527.50
Payments:
Cheques raised
2,482.50
Surplus (Deficit) for the year
45.00
0.00
Balance carried forward
45.00
Balance brought forward
2024
1,070.00
0.00
1,454.00
1,563.00
(109.00)
109.00
0.00
THE GAMBIA DAWN FUND RECEIPTS AND PAYMENTS ACCOUN
2025
Note
Receipts:
Donations for DAWN
30
773.00
Gift Aid
140.00
913.00
Payments:
Cheques raised
849.00
Surplus (Deficit) for the year
64.00
0.00
Balance carried forward
64.00
Balance brought forward
2024
384.00
0.00
1,454.00
1,563.00
(109.00)
109.00
0.00

2

FOOTSTEPS COURSE FUND RECEIPTS AND PAYMENTS ACCOUNT

Note
Receipts:
Donations received
12
Payments:
Cheques raised
Surplus (Deficit) for the year
Balance brought forward
Balance carried forward
2025
0.00
0.00
0.00
0.00
75.33
75.33
2024
0.00
0.00
0.00
0.00
75.33
75.33
LOL CLUB FUND RECEIPTS AND PAYMENTS ACCOUNT
Note
Receipts:
Cash Float on LOL closure
13
Payments:
Transfer to Youth Ministry fund
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
2025
428.74
428.74
0.00
0.00
0.00
2024
0.00
0.00
0.00
0.00
0.00
BRACKLEY BAPTIST OUTREACH MISSIONS RECEIPTS AND PAYMENTS ACCOUNT
Note
2025
Receipts:
Donations received
0.00
Prepayment re gift aid for Deacons Fund
0.00
0.00
Payments:
Mission support given
0.00
Surplus (Deficit) for the year
0.00
14
149.93
Balance carried forward
149.93
Balance brought forward
2024
0.00
0.00
0.00
0.00
0.00
149.93
149.93
PLAYTIME (PARENTS & TOTS) SAVINGS FUND RECEIPTS AND
Note
Receipts:
Donations received
15
Bank Interest
Payments:
Payments made
Donations to Compassion UK
Transfers to General Fund (Donation to Church)
Donation to Gambia Visit
Donation to Children in need
Surplus (Deficit) for the year
PAYMENTS ACCOUNT
2025
1,141.39
12.94
1,154.33
316.67
384.00
500.00
100.00
0
1,300.67
(146.34)
2024
588.37
8.60
596.97
269.61
192.00
500.00
(364.64)
961.61
(364.64)

3

Balance carried forward
Balance brought forward
774.17
627.83
1138.81
774.17
INSURANCE FUND RECEIPTS AND PAYMENTS ACCOUNT
Note
Receipts:
Transfer from General Fund
18
Payments:
Transfer to General Fund
18
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
2025
2,784.00
2,608.72
175.28
233.11
408.39
2024
1,282.00
2,650.67
(1,368.67)
1,601.78
233.11
MISSION SUPPORT FUND RECEIPTS AND PAYMENTS ACCOUNT
Note
2025
Receipts:
Designated Donations received
0.00
Transfer from General Fund
1,166.66
1,166.66
Payments:
Supporting mission work
22
1,591.98
Surplus (Deficit) for the year
(425.32)
1,591.99
Balance carried forward
1,166.67
Balance brought forward
2024
0.00
544.68
544.68
0.00
544.68
1,047.31
1,591.99
RESERVES FUND
Note
Receipts:
Transfer from General Fund
23
Payments:
Cheques raised
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
2025
0.00
0.00
0.00
0.00
30,000.00
30,000.00
2024
0.00
0.00
0.00
0.00
30,000.00
30,000.00
PAYE Fund
Note
Receipts:
Transfer from General Fund
Payments:
Cheques raised
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
2025
5,849.38
5,849.38
4,935.42
913.96
936.18
1,850.14
2024
1,849.46
1,849.46
1,770.06
79.40
856.78
936.18

4

NEW MINISTER RESERVE Fund

Note
Receipts:
Designated Donations Received
Gift Aid
Payments:
Transfer to Main Fund Donation
Transfer to Main Fund Gift Aid Monthly
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
2025
16,232.00
3,986.95
20,218.95
16,232.00
3,986.95
20,218.95
0
18,788.44
18,788.44
2024
8,166.40
0.00
8,166.40
10,021.78
(1,855.38)
20,643.82
18,788.44
BMS CHAD FUND
Note
Receipts:
Donations
31
Transfer from Missions Fund
Gift Aid contribution (T'fer from Gift Aid PrePay Fund)
Payments:
Journals for Gift Aid element
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
2024
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2024
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
BMS Harvest FUND
Note
Receipts:
Donations for BMS Harvest appeal
Gift Aid contribution (T'fer from Gift Aid PrePay Fund)
Payments:
Payment to BMS
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
2025
227.55
0
227.55
227.55
0.00
0.00
0.00
2024
200.20
24.11
224.31
224.31
0.00
0.00
0.00
MOLDOVA FUND
Note
Receipts:
Donations
32
Transfer from Missions Fund
Gift Aid contribution (T'fer from Gift Aid PrePay Fund)
Payments:
2025
0.00
0.00
50.00
50.00
2024
771.25
0.00
0.00
771.25

5

Cheque Raised to Moldova Missions
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
50.00
0.00
0.00
0.00
771.25
0.00
0.00
0.00
GIFT AID PREPAYMENTS
Note
Receipts:
Transfers to Fund
Gift Aid Payment Received
Payments:
Payments made
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
2025
0.00
0.00
0.00
66.25
66.25
66.25
0
2024
0.00
0.00
0.00
(66.25)
(66.25)
0
66.25
SOUND SYSTEM REFRESH FUND
Note
Receipts:
Donation
33
Gift Aid
Transfer from AV Fund for new system
Payments:
Payments made
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
2025
0.00
0.00
0
0.00
0
0
655.81
655.81
2024
0.00
0.00
0
0.00
0
0
655.81
655.81
CHURCH PENSION PAYMENTS
Note
Receipts:
Transfers in re Bookkeeper
Transfers in re Minister
Payments:
Payments re minister
Payments re Bookkeeper
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
2025
0.00
6,716.88
6,716.88
6,700.32
0.00
6,700.32
(16.56)
543.18
559.74
2024
54.00
3,259.08
3,313.08
3,259.08
54.00
3,313.08
0
543.18
543.18
BUILDINGS & GROUNDS FUND

Receipts:

Note 2025 2024

6

Transfers in
Payments:
Payments
Surplus (Deficit) for the year
Balance carried forward
Balance brought forward
8,136.60
8,136.60
3,050.72
3,050.72
(5,085.88)
1,807.35
6,893.23
3,000.00
3,000.00
2,421.61
2,421.61
(578.39)
1,228.96
1,807.35
REPRESENTING BALANCES ON THE FOLLOWING ACCOUNTS:
General Account
94,834.06
91,699.37
Restricted Funds
Deacons Fund
11
894.08
1,009.28
Fabric Fund
24
580.97
580.97
LOL Club Fund
13
0.00
0.00
Manse Fund
10
0.00
0.00
PAYE Liability
20
1,850.14
936.18
Moldova Fund
0.00
0.00
Gift Aid PrePayments
30
0.00
(66.25)
Church Pension Payments
559.74
543.18
Gift Aid Holding Fund
31
0.00
0.00
Gambia Fund
45.00
0.00
Gambia DAWN
64.00
0.00
ISATOU
90.00
0.00
Restricted Funds Total
4,083.93
3,003.36
Designated Funds
Brackley Baptist Church Outreach Missions Fund_14_
149.93
149.93
Footsteps Course Fund
12
75.33
75.33
Insurance Fund
18
408.39
233.11
Mission Support
22
1,166.67
1,591.99
Playtime (Parents & Tots) Savings Fund
15
627.83
774.17
Reserve as per BBC policy
27
30,000.00
30,000.00
Youth Ministry Fund
25
691.47
236.41
New Minister Reserves Fund
29
18,788.44
18,788.44
Sound System Refresh Fund
655.81
655.81
STEM Rent Deposit
33
50.00
50.00
Buildings & Grounds
6,893.23
1,807.35
Gift Aid Tax Refund Reserve
0.00
0.00
Designated Funds Total
59,507.10
54,362.54
158,425.09
149,065.27
LIABILITIES
None
0.00
0.00
91,699.37
149,065.27
0.00
NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025

1. Basis of Accounts:

These accounts have been prepared on a 'receipts and payments' basis and accord with S.42(3) Charities Act 1993

2025

  1. Donations and other Income not designated
None
3. Designated income:
Donations from the Pre-school
0.00
0.00
1,000.00

7

Donations from Playtime (Parents & Tots)
4. Cost of Ministry
Pension contribution - Baptist Pensions deficit payments
Pension Payments for Minister
Pulpit supplies
Minsters stipend
Ministers travel expenses
Manse Costs
Assemblies / conferences
Minister special expenses & Books
5. Cost of premises
Insurance
Electricity
Gas
Water
Consumables
Maintenance and renewals
Custodian and cleaning services
Building project
6. Transfers to other funds
Mission Support Fund
AV Refresh Fund
Transfer to New Drum Kit
Transfers to Fabric Fund
Transfers to Insurance Fund
Transfer to Buildings and Grounds Fund
7. Other expenditure
Administration (Bank charges, Office Equipment and
Supplies, bookkeeping costs, sundry expenses, telephone,
internet, CIO costs)
Subscriptions
Programme Expenses (Catering, PACE, LOL club, Music Ministry,
Miscellaneous
8. Giving to other causes
Southern Counties Baptist Association
BMS World Mission
9. Transfers from other funds
Transfer from Reserves for New Minister
Insurance premium reserve
500.00
1,500.00
0.00
6,716.88
758.00
29,443.97
99.90
7,865.23
585.00
48.81
45,517.79
2,608.72
4,333.11
2299.32
1,220.00
507.23
919.44
4,227.48
0.00
16,115.30
1,166.66
0.00
1,080.00
0.00
2,784.00
7,536.60
12,567.26
1,684.03
648.80
1,924.95
22.00
4,279.78
2,334.77
2,334.77
4,669.54
16,232.00
2,608.72
18,840.72

8

  1. The Footsteps Course Fund, a designated fund, is used to hold amounts available to help defray the cost of the course.

13 The LOL Club Fund is used to receive designated donations for the LOL Club which is run by the church for youngsters. 14. In recent years, several individuals from the Brackley Baptist Church congregation have engaged in outreach missions to Third World countries to offer practical assistance to the communities there in addition to sharing a spiritual message. The membership of Brackley Baptist Church encourages such practical outreach activities, and provides financial assistance for such. The Brackley Baptist Church Outreach Missions Fund has been established to receive gifts and donations for outreach.

  1. T The Playtime (Parents & Tots) savings fund is a designated fund for use by the Playtime team. Donations are received from parents and carers at the term-time weekly meetings. In 2023 and 2024 onwards, £32 a month was paid to compassion UK to sponsor a child. 18 The Insurance Fund receives monthly transfers from the General Fund to build up a sum from which to pay the annual insurance premium.

20 Tax and National Insurance contributions are set aside each month in the PAYE Liability Fund. Payments are made to HMRC every quarter on or about the twelfth days of January, April, July and October.

21 For a number of years the church has had links with Christians in The Gambia. Donations are received in support of a project there to purchase land and build a church for a rural community.

22

Since 2013 the portion of the tithe previously given to the International Baptist Convention has been set aside for other mission support. In 2024, £453.66 was donated to the Gambia, £453.66 to the Moldovan mission and £453.66 to Compassion UK.

27 In 2016 the Church Members Meeting approved a policy for setting aside reserves of money to meet certain expenses in the event of a drop in income. Initially, £30,000.00 has been set aside.

29 In 2019 the BU Trust Fund Monies were transferred from the Baptist Union into the church accounts into the New Minister Reserves Fund leaving a balance of zero in the Trust Fund.

30 DAWN stands for Dignity for All Women Now. In 2020 people were invited to support girls and women in Gambia with donations to support the purchase of sanitary pads and girls to access education. Individuals from within and from outside the church are contributing on a monthly basis 31 In 2020 Donations were received to support the BMS appeal for the mission in CHAD and our Link Missionaries Gareth and Bethan Shrubsole 32 In Sept 2024, Mark McCormack and Costel Cheptea visited and preached at the church. Donations raised during the visit and other subsequent donation amounted to £771.25. This was in addition to the donation from the Missions Fund. 33 In 2022 a deposit of £50 was received from the STEM academy as a room hire deposit.

These accounts and statement of assets and liabilities set out on pages 1 through 10 relating to the year ended 31 December 2025 and are as approved by the deacons.

9

I Timmis - Church Treasurer

Signed: Date:

REPORT OF THE INDEPENDENT EXAMINER TO THE DEACONS AND MEMBERS OF

In accordance with the provisions of Section 43 of the Charities Act 1993, I have examined the receipts and payments accounts and statement of assets and liabilities of Brackley Baptist Church set out on pages 1 through 10 relating to the year ending 31 December 2025. This examination did not extend to a comprehensive audit of such accounts or statement.

I confirm that the accounts and statement accord with the accounting records of the church and that such records satisfy the requirements of the Act. I am not aware of any matter to which attention needs to be drawn in order to obtain a proper understanding of the accounts.

Signed: Name: Date:

10

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examinef s Report Report to tho trustees BFIACKLEY BAPTIST CHURCH On accounts for the year anded 3111212025 Charity no (if any) 1205147 Sot out on pages I report to the trustees on my examination of the accounts of the above charity ('the Trust") for the year ended Responslbllltle8 and basis of report As the charity's trustees. you are responsible for the preparation of the accounls in accordance with the requirements of the Charities Act 2011 ("the Act.). I report in respect of my examination of the Trust's accounts Carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable D1￿CtionS given by the Charity Commission under section 145(5){b) of the Act. Independent I have completed my examination. l ¢onfim that no material matters have •xamlner's ststemont come to my attention in connection with the examination which give5 me cause to believe that in. any material resp8Ct'. the accounting records were not kept in accordance with section 130 of the Charities Act,. or the accounts did not accord with the accounting records.. or the accounts did not comply with the applicable requirements conceming the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that Ihe accounts give a 'true and fair. view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Slgned: Date: Name: io ihj Relevant professional qualification{s} or body lif any): Address: IER Oct 2018

Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32. Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018