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2025-12-31-accounts

CHARITABLE INCORPORATED NUMBER: 208653

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 HIGH BARNET BAPTIST CHURCH

CONTENTS OF THE FINANCIAL STATEMENTS

Reference and Administratve Details 2
Report of the Trustees 3 to 6
Independent Examiners Report 7
Statement of Financial Actvites 8
Balance Sheet 9
Cash Flow Statement 10
Notes to the Financial Statements 11 to 15

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HIGH BARNET BAPTIST CHURCH

REFERENCE AND ADMINISTRATIVE DETAILS

Charitable incorporated number

208653

Principal address

High Barnet Baptist Church 197 High Street Barnet Hertfordshire EN5 5SU

Independent Examiner

AP Whitehead ACA 34 Illingworth Way Enfield EN1 2PA

Bankers

Charities Aid Foundation

Association

The Fellowship of Independent Evangelical Churches Together For Mission

Property held in Trust by the London Baptist Property Board.

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HIGH BARNET BAPTIST CHURCH

REPORT OF THE TRUSTEES

for the Period Ended 31 December 2025

The Trustees present their report with the financial statements for the year to 31 December 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

CONSTITUTION

High Barnet Baptist Church (the “Charity”) was founded in 1892 and is a registered charity with the Charity Commission. The charity number is 208653. The Charity is governed by a Trust Deed dated on the 20 July 1999. The London Baptist Property Board Limited was appointed the Custodian Trustee and the Elders the Managing Trustees.

APPOINTMENT OF OFFICIALS

The Managing Trustees are the Elders of the Church. They meet regularly to direct the affairs of the Church. The members of the Church meet at least twice a year to consider the work of the Church and to approve amongst other things the annual accounts and budget, material changes to Church properties and appointment or dismissal of the Minister and Trustees

The Trustees can only be appointed by a Special Church Meeting. Two thirds of the eligible members present at the meeting need to approve such appointments.

The following persons were directors of The London Baptist Property Board Limited, the Custodian Trustee, during the year ended 31 December 2025:

Rev P E Barnard Rev J J Kane M B Mensah Rev C J Nicholls O O Obidipe A J A Pike D K Reader S C Salamanca-Espin M Sisimayi Rev P A Winchester

The following persons were Managing Trustees of the Charity during the year ended 31 December 2025:

R Leak D Webster J Prime (appointed 2025)

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HIGH BARNET BAPTIST CHURCH

REPORT OF THE TRUSTEES

for the period ended 31 December 2025

OBJECTIVES AND PRINCIPAL ACTIVITY

The aim of the Charity is to encourage Christians in their faith, to provide opportunities for non-Christians to understand the Christian faith and to demonstrate God’s love by helping those in need.

Activities that help to deliver this strategy include Sunday Church services, prayer meetings, bible studies groups, Sunday schools, a Good News Club for primary school age children breakfast club, groups for women and social events.

The Trustees confirm that they have given due consideration to the Charity Commission’s published guidance on the operation of public benefit.

VOLUNTEERS

Volunteers are key to the charity. They organise Church activities, run clubs and meetings, visit people in need in their homes, and provide administrative and financial support. It is not possible to quantify this support as much is done behind the scenes. At a minimum the support is equivalent to 25 hours per week.

REVIEW OF THE YEAR

Achievements against the objectives of the Church are summarised as follows;

Objectve Achieved Comment
Church services, prayer meetngs held
throughout theyear
Yes
Prayer/Bible study group to be held
throughout the year
Yes
Sunday School Kids clubs held throughout
theyear
Yes – Sunday
School
Kids Clubs planned for 2026
Women’s midweek meetng held
throughout the year
Yes
Communityengagement Yes
People Baptsed No
New members Yes
Improve buildings Yes
Help those in need Yes Support for TEAR Fund.
Church members help those in
need locally
Support promoton of the Christan faith Yes Actve programme locally and
support for those in UK and
abroad.

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HIGH BARNET BAPTIST CHURCH

REPORT OF THE TRUSTEES contnued

for the period ended 31 December 2025

FUTURE ACTIVITIES

The Church will continue to seek to a) provide opportunities for people to meet with others to worship God, learn about the Christian faith and find support; b) help those in need and c) support the promulgation, dissemination and instruction of the Christian faith. To further assist the achievement of these aims the Pastor and elders are planning a number of initiatives in 2026 aimed at attracting new visitors and providing opportunities to clearly explain the Christian faith.

RELATED PARTY TRANSACTIONS

There were no transactions with related parties during the year.

FINANCIAL POSITION

The Church made a deficit of £32,837 (2024: £14,489). A new Pastor joined in April 2024 and occupied the Manse once the tenant vacated the property at the end of May 2024 and served throughout 2025. A pastor in training, seconded from Together for Mission, started in September 2025.

At the end of the accounting year, the Charity is holding reserves of £193,627 (2024: £226,464) in the General Fund.. This is the equivalent of approximately 23 months (2024: 25 months) of average expenditure. The Charity intends to have a significant level of annual commitments in the form of ministerial costs, and it is felt prudent to maintain a level of reserves, which will enable the Charity to continue to meet these commitments.

RESERVES POLICY

The Church’s reserves policy is, as far as practical, to save for future building works rather than to borrow. In addition, as the Church is independent and receives no guaranteed support from any outside organisation, it seeks to have sufficient reserves within its general and designated funds to facilitate up to two years of future expenditure on day-to-day activities and specific building projects. The Church currently has in excess of two years of future expenditure in unrestricted reserves.

Funding is received from voluntary gifts. These have been used to support the aims of the charity, including improving and maintaining the Church building which hosts many of the Charity’s activities and providing accommodation for full time ministerial staff.

RISK MANAGEMENT

The Trustees are continually monitoring their original assessment of the major risks to which the Church is exposed, in particular those related to the operations and finances of the Church.

The Trustees maintain the position that they are satisfied there are systems and controls in place within the Charity to mitigate the risks to which they are exposed.

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HIGH BARNET BAPTIST CHURCH

REPORT OF THE TRUSTEES

for the period ended 31 December 2025

GOING CONCERN

The Church continues to receive voluntary income from members, and, given the level of reserves, the trustees are confident that the Church can continue as a going concern for a period of at least twelve months from the date of signing of these accounts. Consistent with prior years, the Charity is reliant upon the support of voluntary donations to enable it to continue operating. The Trustees believe that support will continue for further periods into the future and have thus adopted the going concern basis for preparing the financial statements.

TRUSTEES RESPONSIBILITIES

Charity law requires the trustees to prepare financial statements for each financial year, which 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 elders and officials are required to:

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Church and to enable them to ascertain that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

Signed on behalf of the Trustees

J Prime

7th July 2026

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REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF

HIGH BARNET BAPTIST CHURCH

I report on the accounts of the Church for the period ended 31 December 2025, which are set out on pages 8 to 15.

Respective responsibilities of trustees and examiner

The Church’s trustees are responsible for the preparation of the accounts. The Church’s trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements

  2. a. to keep accounting records in accordance with section 41 of the 1993 Act; and b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met; or

  3. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

AP Whitehead ACA 34 Illingworth Way Enfield Middlesex EN1 2PA

7th July 2026

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HIGH BARNET BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

for the Period Ended 31 December 2025

N
o
t
e
s
Unrest-
ricted
funds
Restricted
funds
Total 2025 Unrest-
ricted
funds
Restricted
funds
Total
2024
£ £ £ £ £ £
Donatons and
legacies
2 61,227 -
61,227

71,936
-
71,936
Donated
services
- -
-

4,000
-
4,000
Investments 6,606 -
6,606
19,240 62
19,302
Total income 67,833 -
67,833

95,176
62
95,238
Charitable
Actvites
3 100,670
-

100,670

109,665
-
109,665
Total
expenditure
100,670
-

100,670

109,665
-
109,665
Net income for
theyear
(32,837) -
(32,837)

(14,489)
62
(14,427)
Transfers
between funds
- -
-

600
(600)
-
Net movement
in funds
(32,837) -
(32,837)

(13,889)
(538)
(14,427)
Total funds
brought forward
391,461 5,359
396,820

405,350
5,897
411,247
Total funds
carried forward
8 358,624 5,359
363,983

391,461
5,359
396,820

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes on pages 11-15 form part of these financial statements.

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HIGH BARNET BAPTIST CHURCH

BALANCE SHEET

At 31 December 2025

At 31 December 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets - -
Current assets
Debtors 6 6,000 9,003
Cash at bank and in hand 357,983 390,652
Net current assets 363,983 399,655
Current liabilites 7 - (2,835)
Total net assets 363,983 396,820
The funds of the charity
Restricted funds 8 5,359 5,359
Unrestricted funds
-
General fund
8 193,627 226,464
-
Designated funds
8 164,997 164,997
Total unrestricted funds 358,624 391,461
Total funds 363,983 396,820

The financial statements were approved by the Board of Trustees and were signed on its behalf by:

J Prime -Trustee

8 June 2026

The notes on pages 11-15 form part of these financial statements.

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HIGH BARNET BAPTIST CHURCH

CASH FLOW STATEMENT

for the Period Ended 31 December 2025

2025 2024
£ £
Cash fows from operatng actvites
Cash generated from operatons (39,275) (15,434)
Cash fows from investng actvites
Interest received 6,606 5,522
Change in cash and cash equivalents in the reportng
period
(32,669) (9,912)
Cash and cash equivalents at the beginning of the
reportng period
390,652 400,564
Cash and cash equivalents at the end of the reportng
period
357,983 390,652
RECONCILIATION OF NET INCOME TO NET CASH FLOW
FROM OPERATING ACTIVITIES
Net income for the reportng period from the Statement
of Financial Actvites
(32,837) (14,427)
Adjustments for:
Interest received (6,606) (5,522)
Depreciaton - 6,825
Decrease/(increase) in debtors 3,003 (2,468)
(Decrease)/increase in creditors (2,835) 158
Net cash from operatng actvites (39,275) (15,434)

The notes on pages 11-15 form part of these financial statements.

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HIGH BARNET BAPTIST CHURCH

Notes to the Financial Statements

1. ACCOUNTING POLICIES

Basis of preparing the financial statements and assessment of going concern

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective October 2019)', the Charities Act 2011 and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The trustees consider that there are no material uncertainties about the Church's ability to continue as a going concern.

Incoming resources

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when its receipt is probable and when it can be measured with reasonable certainty.

Donations arising under Gift Aid are accounted for on the date of receipt and provisions are made for income tax remaining unclaimed at the year end.

Donated services are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the Charity of the item is probable and that the economic benefits can be measured.

On receipt, donated services are valued by the Trustees at the amount the Charity would have been willing to pay for the service or facilities on the open market: a corresponding amount is then recognised in expenditure in the period of receipt.

No value of services by volunteers has been included in these accounts.

Expenditure

Expenditure is accounted for in the period in which it is incurred stop expenditure includes any VAT which cannot be fully recovered which is reported as part of the expenditure to which it relates.

Expenditure relating directly to a particular activity these are created to activity costs are classified as support costs. As the charity has only one charitable activity support costs are allocated solely to that activity.

Gifts and donations represent amounts paid by the Church to support organisations with similar aims including the support of members of the church undertaking work in furtherance of the gospel outside with other organisations.

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

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HIGH BARNET BAPTIST CHURCH

Notes to the Financial Statements

1. ACCOUNTING POLICIES (Continued)

Cash at bank and in hand

Cash at bank and in hand includes; cash, bank current accounts and bank deposit accounts with no withdrawal limitations.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.

Tangible fixed assets

Fixed assets for use by the Church with a value of greater than £3,000 are capitalised at cost and depreciated. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Plant and machinery – 5 years – straight line basis.

Operating leases

Rentals under operating leases charged to the charitable expenditure on a straight line basis over the lease term.

Taxation

The Church is exempt from tax on its charitable activities.

Financial instruments

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

Pensions

The Church contributes to the Pastor’s pension scheme which is administered by Enfield Town Community Church. The contributions are accounted for in the period in which they are receivable.

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HIGH BARNET BAPTIST CHURCH

Notes to the Financial Statements

1. ACCOUNTING POLICIES (Continued)

Fund accounting

Unrestricted funds

The general funds are donations and other income received or generated for the objects of the Church without further specific purpose.

Restricted funds

The Christmas offering fund receives the proceeds of a special offering at Christmas services which is distributed to good causes identified by the Church leadership.

The Giving to those in need fund provides financial help for church members / our mission partners who are in financial difficulties.

Key judgements and estimation uncertainty

Preparation of the financial statements in conformity generally accepted accounting practise requires management to make estimates and judgments perfect the reported amount of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date the reported amounts of revenues and expenses during the reporting period.

Judgements

There are no Significant judgments made in the preparation of these financial statements.

Estimation uncertainty

There are no significant sources of estimation uncertainty.

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HIGH BARNET BAPTIST CHURCH

Notes to the Financial Statements

2. Donations and legacies

2025 2025 2025 2024 2024 2024
Unrestricted
funds
Restricted
funds
Total funds Unrestricted
funds

Restricted
funds
Total funds
£ £ £ £ £ £
Donatons 61,227 - 61,227
71,936

-
71,936
Donated
services
- -
-

4,000

-

4,000
Total 61,227 -
61,227
75,936 -
75,936

3. Charitable activities

2025 2025 2025 2025 2024 2024 2024 2024
Unrestricted
funds
Restricted
funds
Total funds Unrestricted
funds
Restricted
funds
Total funds
£ £ £ £ £ £
Staf costs 50,726 - 50,726 32,855 - 32,855
Premises
costs
34,872 - 34,872 40,821 - 40,821
Fellowship 2,255 - 2,255 18,189 - 18,189
Evangelism 955 - 955 1,095 - 1,095
Sunday
School and
Youth Work
174 - 174 714 - 714
Mission
donatons
2,078 - 2,078 4,780 - 4,780
Other costs 9,610 - 9,610 11,211 - 11,211
Expenditure
Total
100,670 - 100,670 109,665 - 109,665
The donaton expenditure is analysed as follows;
2025 2025
Unrestricted funds Restricted funds
£ £
Operaton Mobilisaton 838 -
Mission week 427 -
Valleydale and Open House 813 -
David and Marlene Fry - 1,380
TEAR Fund - 1,113
FIEC - 1,224
London City Mission - 1,063
Total 2,078 4,780

4. Trustees remuneration and benefits

No remuneration or any benefits were received by the Trustees during 2025 (2024: Nil).

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HIGH BARNET BAPTIST CHURCH

Notes to the Financial Statements

5. Staff costs

2025 2025 2025 2024 2024 2024
Unrestricted
funds
Restricted
funds
Total
funds
Unrestricted
funds
Restricted
funds
Total
funds
£ £ £ £ £ £
38,110
-
38,110 30,575 - 30,575
4,758
-
4,758 2,417 - 2,417
2,858
-
2,858 - - -
5,000
-
5,000 - - -
50,726
-
50,726 32,992 **- ** 32,992

The remuneration is that paid to the Pastor, Tim Lock, who joined during 2024. From September 2025 the Church secured the services of trainee pastor, James Critoph who was funded through the Church’s partner organisation, Together for Mission.

The average number of employees during the year was as follows;

2025 2024
No.
No.
Pastor 1
1
Cleaner 1
1
Total 2
2

6. Debtors

6. Debtors
2025 2024
£ £
Other debtors (Gif aid
receivable)
6,000
8,205
Prepayments -
798
Total 6,000 9,003

7. Creditors: amounts falling due within one year

2025 2024
£ £
Accrual (Audit fee) - 2,835
Total - 2,835

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HIGH BARNET BAPTIST CHURCH Notes to the Financial Statements

8. Movement in funds

Balance at 1
January
Income Expenditure Transfers Balance at 31
December
2025 £ £ £ £ £
Unrestricted funds
General fund 226,464
67,833

(100,670)
- 193,627
Designated funds
Building fund 9,568 - - - 9,568
Additonal workers fund 127,213 - - - 127,213
Stpend Fund 28,216 - - - 28,216
Total designated funds **164,997 ** - - - **164,997 **
Total unrestricted funds 391,461 67,833 (100,670) - 358,624
Restricted funds
Busybees 1,116 - - - 1,116
Fellowship Fund - - - - -
Mrs Gibbens Legacy 4,243 - - - 4,243
Total restricted funds 5,359 - - - 5,359
Total funds 396,820 67,833 (100,670) - 363,983
2024
Unrestricted funds
General fund 250,937
77,108
(102,181)
600
226,464
Designated funds
Buildingfund 1,272 15,780 (7,484) - 9,568
Additonal workersfund 125,340 1,873 - - 127,213
Stpend Fund 27,801 415 - - 28,216
Total designated funds 154,413 18,068 (7,484) - 164,997
Total unrestricted funds 405,350 95,176 (109,665) 600 391,461
Restricted funds
Busy bees 1,116 - - - 1,116
Fellowship Fund 600 - - (600) -
Mrs Gibbens Legacy 4,181 62 - - 4,243
Total restricted funds 5,897 62 - (600) 5,359
Total 411,247 95,238 (109,665) - 396,820

The General Fund is donations and other income received or generated for the objects of the Church without further specific purpose.

The designated funds are set aside by the Trustees as part of the financial planning of the Church to provide for likely future expenditure on staff, buildings and the cost of additional workers not covered by annual income. Designation can be changed at any time.

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HIGH BARNET BAPTIST CHURCH

Notes to the Financial Statements

Restricted funds have been given to the church to be used for specific purposes.

9. Net assets by fund

Cash at bank and in hand Other net current assets Balance
2025 £ £ £
Unrestricted funds
General fund 187,627 6,000
193,627
Designated funds
Buildingfund 9,568 -
9,568
Additonal workers fund 127,213 -
127,213
Stpend Fund 28,216 -
28,216
Total designated funds 164,997 - 164,997
Total unrestricted funds 352,624 6,000 358,624
Busybees 1,116 -
1,116
Fellowship Fund - - -
Mrs Gibbens Legacy 4,243 - 4,243
Total restricted funds 5,359 - 5,359
Total funds 357,983 6,000
363,983
2024 £ £ £
Unrestricted funds
General fund 220,296 6,168
226,464
Designated funds
Building fund 9,568 -
9,568
Additonal workers fund 127,213 - 127,213
Stpend Fund 28,216 - 28,216
Total designated funds 164,997 - 164,997
Total unrestricted funds 385,293 6,168
391,461
Busy bees 1,116 - 1,116
Fellowship Fund - - -
Mrs Gibbens Legacy 4,243 - 4,243
Total restricted funds 5,359 -
5,359
Total funds 390,652 6,168
396,820

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HIGH BARNET BAPTIST CHURCH

Notes to the Financial Statements

10. Beneficial interest in properties

The charity has the beneficial interest in the following properties which are held in trust with London Baptist Property Board.

The Manse is the dwelling of the pastor and his family; the Church has the exclusive use of the premises for the purpose of its work.

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