## **Moreton Baptist Church** ## **Reports & Accounts** Financial Year Ending 31/12/2025 ## **Contents** Legal & Administrative Details Trustees Report Independent Examiners Report Receipts & Payments Statement Asset & Liability Statement Notes to the Accounts Created using ExpensePlus ## **Legal & Administrative Details** Charity Name: Moreton Baptist Church Charity Number: 1211967 Charity Address: Moreton Baptist Church 10 Neale Drive Wirral CH49 1SL Trustees: Rev Andrew Mark Frith Wendy Jane Clements James Charles Laird Michael John Clements Independent Examiner: Trevor Jones Accounting Solutions 8 Harvey Avenue, Wirral. CH49 1RT ## **Trustees Report** ## **Objects of the charity** The principal purposes of the church are:-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 ## **Summary of the charity's main activities and achievements** To further the above objects and vision, the charity\s main activities and achievements were as follows: The church provides a variety of activities both to its membership and to the community generally. The churches aim is to make God real and relevant to each and every life.Central to the work and witness of the church is the provision of regular public services of Christian worship. The Church’s Sunday morning worship services at 10.30am continue to be well attended with a diverse range of members from all sectors of the local community. The church runs a range of other activities through the week to cater for all ages, interests and needs. Details of these activities are available on the church website www.moretonbaptistchurch.org.uk.The church seeks to be a friendly and welcoming community and anybody is free to attend its activities. In planning the activities, the trustees have applied the guidance on public benefit issued by the Charity Commission. ## **Financial Review** Moreton Baptist Church (CIO) was registered in February 2025. The unincorporated church transferred its activities to the CIO on the 1st July 2025, the financials in the report are for the first 6 months of operation as a CIO. The church continues to raise the majority of the funds it needs to carry on its activities from within its own Membership and congregation. The principal costs of the Church are employment and building related costs. These costs relate to the stipend of its Minister, and building upkeep. The Moreton Baptists expresses its part in the life of the wider Church by making donations to national and international Christian organisations and societies with Christian aims and objectives compatible with the church’s own charitable purpose. The church is heavily dependent on its Membership working as volunteers in all aspects of the church’s activities, many of which run with little or no impact on the church’s expenditure, but nevertheless contribute substantially to the achievement of the church’s objectives. The financial position of the church at the end of the year (31st December 2025) was General (Unrestricted) - £44,827Café@mbc (Unrestricted) - £1,613 ## **Funds in Deficit** No funds have been in deficit ## **Reserves Policy** The charity aims to hold a minimum of £15,000 (which is approximately 3 months of expenditure) as unrestricted cash, so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £45,000 . ## **Signature** This report was approved by the trustees, and is signed on their behalf by: Name Andrew Mark Frith Signature A M Frith Date 27/04/2026 ## **Independent Examiners Report** I report to the trustees on my examination of the accounts of Moreton Baptist Church ('the charity') for the year ended 31/12/2025. ## **Responsibilities and Basis of Report** As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent Examiner’s Statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Independent Examiner’s Details** Name: Trevor Jones Accounting Solutions Address: 8 Harvey Avenue, Wirral. CH49 1RT **----- Start of picture text -----**
Name Trevor Jones
Signature
Trevor Jones
Date 8 [th] April 2026
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## **Receipts & Payments Statement** **----- Start of picture text -----**
Unrestricted Restricted Total Prior Year
Receipts
Donations & Legacies
Donations 16,286 0 16,286 14,100
Gift Aid 25,796 0 25,796 34,263
Grants 0 0 0 0
Charitable Activities
Event Income 220 0 220 210
Investments
Bank Interest 332 0 332 390
Trading Activities
Rental Income 0 0 0 0
Sales 0 0 0 0
Other
Loans Received 0 0 0 0
Other Income 5,250 0 5,250 5,361
Sale of Fixed Assets 0 0 0 0
Sale of Investments 0 0 0 0
Total receipts 47,885 0 47,885 54,323
Payments
Charitable Activities
Activities 1,864 0 1,864 1,691
Admin 1,074 0 1,074 2,536
Advertising 514 0 514 45
Bank Charges 0 0 0 0
Event Costs 80 0 80 0
Gifts Given 5,360 0 5,360 4,940
Other Expenditure 196 0 196 648
Premises 11,332 0 11,332 8,988
Staff Costs 27,696 0 27,696 26,033
Governance Costs
Governance Costs 0 0 0 0
Other
Fixed Asset Purchases 0 0 0 0
Loans Repaid 0 0 0 0
Money Invested 0 0 0 0
Total payments 48,116 0 48,116 44,882
Net Receipts / Payments (before -231 0 -231 9,442
transfers)
Fund Transfers In 0 0 0 0
Fund Transfers Out 0 0 0 0
Net Movement of Cash Funds -231 0 -231 9,442
Total Cash Funds Brought 46,944 0 46,944 37,502
Forward
Total Cash Funds Carried 46,713 0 46,713 46,944
Forward
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Represented By
General (Unrestricted) 45,100 0 45,100 46,226
Café@MBC (Unrestricted) 1,613 0 1,613 575
Designated Fund (Designated) 0 0 0 0
Rayner Fund (Unrestricted) 0 0 0 143
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## **Asset & Liability Statement** ## **Cash Assets** **----- Start of picture text -----**
Unrestricted Restricted Total Prior Year
General (Unrestricted) 45,100 0 45,100 46,226
Café@MBC (Unrestricted) 1,613 0 1,613 575
Designated Fund (Designated) 0 0 0 0
Rayner Fund (Unrestricted) 0 0 0 143
Other Monetary Assets
Notes Unrestricted Restricted Total Prior Year
Gift Aid 0 0 0 1,236
Stock 0 0 0 0
Other 0 0 0 0
Investment Assets
Notes Unrestricted Restricted Total Prior Year
Property 0 0 0 0
Investment 0 0 0 0
Accounts
Other 0 0 0 0
Fixed Assets
Notes Unrestricted Restricted Total Prior Year
Land & Insured Value 2,370,314 0 2,370,314 1,997,357
Buildings
Music & PA 0 0 0 0
Equipment
Computers & 0 0 0 0
IT
Furniture 0 0 0 0
Motor Vehicles 0 0 0 0
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## **Liabilities** ||**Notes**|**Unrestricted**|**Restricted**|**Total**|**Prior Year**|| |---|---|---|---|---|---|---| |Loans
Outstanding||0|0|0|0|| |Pension
Payment
Owed||0|0|0|0|| |HMRC
Payments
Owed|Quarterly
PAYE DD|1,931|0|1,931|1,931|| |Independent
Examination
Fee Due||0|0|0|0|| |Other||0|0|0|0|| ## **Signature** These accounts have been approved by the trustees, and are signed on their behalf by: Name Andrew Mark Frith Signature A M Frith Date 27/04/2026 ## **Notes to the Accounts** ## **Accounting Policies** The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs. General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. ## **Transactions to Related Parties** Rev Andrew Frith (trustee) is paid a ministers stipend. ## **Movement of Funds** **----- Start of picture text -----**
Fund Name Opening Balance Income Expenditure Fund Transfers Closing Balance
Unrestricted
General (Unrestricted) 46,226 45,246 46,372 0 45,100
Café@MBC 575 2,534 1,495 0 1,613
(Unrestricted)
Rayner Fund 143 0 143 0 0
(Unrestricted)
Total 46,944 47,779 48,010 0 46,713
Designated
Designated Fund 0 105 105 0 0
(Designated)
Total 0 105 105 0 0
Unrestricted Total 46,944 47,885 48,116 0 46,713
Restricted Total 0 0 0 0 0
TOTAL 46,944 47,885 48,116 0 46,713
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