Docusign Envelope ID.. B6C79A96-8lA￿D6￿A827-C5D2OO48E83B
WESTGATE BAPTIST CHURCH
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Charity Registration No. 242153

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WESTGATE BAPTIST CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
S B Kelly
M Acampbell
MrA Campbell
J Thong
A Campbell
Resigned 1 January 2024
Charity number
242153
Principal address
107 Carlisle Road
Manninghan
Bradford
BD8 8BY
Independent examiner
Alison Whalley BA (Hons) FCA
Azets Audit servI￿s Ltd
Carlton House
Bradford
BD14NS
Bankers
HSBC
1 Well Croft
Shipley
BD18 3QH

Docusign Envelope ID.. B6C79A96-8lA￿D6￿A827-C5D2OO48E83B
WESTGATE BAPTIST CHURCH
CONTENTS
Page
Trustees, report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
6-12

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WESTGATE BAPTIST CHURCH
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present their annual report and financial statements for the year ended 31 December 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's Constitution, the Charities Act 2011 and "Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to chanties preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)"
(effective 1 January 2019).
Objectives and activities
The charity's objects are to provide a Christian Imtness in Manningham, Bradford and within the wider
community within a Baptist framework. The heart of the church's witness is its Sunday worship, however by
working in partnership with other agencies the church aims to become a beacon of hope for the community in
Manningham, Young members of the community can benefit by attending a homework club for one to one and
group support with educational tasks.
In setting our objectives and planning our activities. our trustees have given serious consideration to the Charity
Commissions guidelines.
Achievements and performance
The Westgate Baptist Church building was built in the nineteen hundreds in the days when asbestos was the
main use in buildings. Although we have to tske the age of the building and the maintenance required, the
removal of the asbestos is ongoing, so far the Steadman room as been upgraded.
Sunday School
Two new members have joined our fellowship and have young children, which has given us the opportunity to
restart the Sunday School, it is running very well. thanks to the teachers.
Luncheon Club
We no longer run a luncheon club. we have joined vlith Gitlington. Heaton and Manningham council of churches
to support a food bank wth non-perishable goods that are delivered every two weeks. A special thanks to all
who donate to this project
Fund raising
We depend on the generosity of our members and friends of the church. We have the church house, which was
the caretakers house. We have upgraded it and was renting to gain income for the church. The tenants did not
take good care of it. They have left and it is not being rented at the moment, therefore we will be starting fund
raising
Community workers
We have had the community workers with us for a very long time, without them I do not know how the church
would cope, they are doing a greatjob for us and they are under a very good leadership.

Docusign Envelope ID.. B6c79A96-81A￿D6m827-C5D2OO48E83B
WESTGATE BAPTIST CHURCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Financial review
During the year the charity received income of £28,392 {2022 £29,304) and incurred expenditure of £31,317
(2022 £37,579) after losses on investments of £237 (2022 losses of £595) the charity generated net expense of
£3,161 (2022 £8,870 net expense).
At 31 December 2023 the charity held reseprfes of £45.050 {2022 £48,211).
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and six month's expenditure. The Trustees considers that
reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the
charity's current activities while consideration is given to ways in which additional funds may be raised. This level
of reserves has been maintained throughout the year.
The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.
Structure, governance and management
The charity is a charity registered in England and Wales and govemed by its constitution.
The Trustees who served during the year and up to the date of signature of the financial statements were..
S B Kelly
M A Campbell
C M McKrieth
MrA Campbell
J Thong
A Campbell
(Resigned 30 June 2023)
(resigned 1 January 2024)
Election for trustees takes pla￿ at Church meetings held in January and August each year. Each Trustee is
elected for three years and then he or she can be r&elected. Each new Trustee is given a Charity Commission
document detailing the responsibilities of a Trustee.
The Church is governed by its Members through regular church members meetings. The Church meetings are
recorded in the format of minutes. The Church meetings are used to appoint persons from amongst its members
to become Deacons, Trustees and Officers of the Church. The Minister of the Church is also appointed through
this process.
The Minister, Deacons and Officers of the Church are responsible for the formulats'on of church policy, Other
responsibilities include the day to day running and the Maintenan￿ of the church property and the Manse.
The Church has the beneficial use, (subject to relevant trusts), of the followng assets, the legal title to which is
held by the church's custodian trustee, The Yorkshire Baptist Association..
The Church premises have an insured value of £5,012,538
The fixtures. fittings and equipment have an insured value of £105.595
The insured value of the Manse at 1 Canford Drive Bradford BD15 7AR is £323,363 (Tetley Street Memorial
Baptist Church have an interest of 318 of the propety).
The Trustees, report was approved by the Board of Trustees.
Do¢uSlgned by..
l)oGu5vJDed by.
(•L(L
EFE471..
EQEB84
amp
Trustee
Dated.'20 June 2024
Trustee
Dated: 20 June 2024

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WESTGATE BAPTIST CHURCH
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WESTGATE BAPTIST CHURCH
I report to the Trustees on my examination of the financial statements of Westgate Baptist Church (the charity) for
the year ended 31 December 2023.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the p￿paratIOn of the financial statements in accordance with
the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charitys financial statements carried out under section 145 of the 2011
Act. 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 examinerfs statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting
and Reporting by Charities preparing their accounts in accordance V￿th the Financial Reporting Standard applicable
in the UK and Republic of Ireland {FRS 102) in preferen￿ to the Accounting and Reporting by Charities= Statement
of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been
thdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in accordance
with Generally Accepted Accounting Practice effective for reporbng periods beginning on or after 1 January 2015.
I have completed my examination. I confimi that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect-
accounting records were not kept in respect of the charty as required by section 130 of the 2011 Act., or
the financial statements do not accord with those records- or
the financial statements do not comply with the applicable requirements concerning the form and content of
accounts sel out in the Charities (Accounts and Reporls) Regulations 2008 other than any requirement that the
accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns 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 financial Statements to be reached.
DocuSwJned by..
ons) FCA
Azets Audit SeNices
Carlton House
Grammar School Street
Bradford
BD14NS
Dated: 20 June 2024

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WESTGATE BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted
funds
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Donations and legacies
Charitsble activities
Investments
20,281
1,443
6,669
20,281
1,443
6,669
18,108
2,019
9,177
18,108
2,019
9,177
Total income
28,393
28,393
29,304
29,304
enditure on:
Charitable activities
31.317
31,317
37,507
72
37,579
Net gainsl(losses) on investments
10
(237)
{237)
{595)
(595)
Net movement in funds
(3,161)
(3,161)
(8,798)
(72)
(8,870)
Fund balances at 1 January 2023
48,211
48,211
57,009
72
57,081
Fund balances at 31 December
2023
45.050
45,050
48.211
48,211
The statement of financial activities indudes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

Docusign Envelope ID.. B6c79A96-81A￿D6m827-C5D2OO48E83B
WESTGATE BAPTIST CHURCH
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notes
Current assets
Debtors
Investments
Cash at bank and in hand
12
13
24,947
22,864
10,081
16,449
11,495
46.286
49,394
Creditors: amounts falling due within
one year
14
(1.236)
(1,183)
Net cu￿ent assets
45.050
48,211
Income funds
Unrestricted funds
45,050
48,211
45,050
48,211
The notes on pages 6 to 12 form part of these financial ststements.
The financial statements were approved by the Trustees on 20 June 2024
Do¢uSvJ
ed by..
Do¢u*t*d ty.
CAykdL
r A'V5ItWe11'
5799EFE471...
Trustee
Trustee

Docusign Envelope ID.. B6C79A96-8lA￿D6￿A827-C5D2OO48E83B
WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charity information
Westgate Baptist Church is a charity. registered in England and Wales. Charity Number 242153 and is
governed by its constitution.
1.1 Accounting convention
The financial statements have been prepared in accordance wth the charity's constitution, the Charities Act
2011 and "Accounting and Reporting by Charities= Statement of Recommended Practice applicable to
charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019)" The charity is a Public Benefit Entity as defined
by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional ¢urren¢y of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised On￿ the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwse if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.

Docusign Envelope ID.. B6C79A96-8lA￿D6￿A827-C5D2OO48E83B
WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
{Continued)
1.5 Expenditure
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the
expenditure. All expenditure is accounted for on an accruals basis and has been classified under heading that
aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect nature necessary to support them.
1.6 Cash and cash equivalents
Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.7 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the
contractual provisions of the instwment.
Financial assets and liabilities are offset. V￿th the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which indude debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction. where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are dassified as Current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.

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WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
{Continued)
1.8 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide temiination benefits.
1.9 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the Twstees are required to make judgements,
estimates and assumptions about the carying 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 revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Donations and legacies
Unrestricted Unrestricted
funds
funds
2023
2022
Donations and gifts
20,281
18.108
Charitable activities
2023
2022
Messenger
Funerals and weddings
Events
Sundry income
39
1,229
107
68
48
875
423
673
1,443
2.019

Docusign Envelope ID.. B6C79A96-8lA￿D6￿A827-C5D2OO48E83B
WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Investments
Unrestricted Unrestricted
funds
funds
2023
2022
Rental income
Interest receivable
5,221
1,448
8,474
703
6,669
9,177
Charitable activities
Charitable Charitsble
Expenditure Expenditure
2023
2022
Staff costs
Rates and water
Insurance
Light and heat
Repairs and maintenance
Cleaning
Home mission
Baptist mission service
Donations to Charities
Pulpit supply
Activities and events
5,101
1,786
6,049
8,757
1,921
6,020
1.122
6.132
8.627
5.456
562
1,810
1,645
590
1,293
701
1,974
1,974
48
910
28,520
33,958
Share of support costs (see note 7)
Share of governance costs (see note 7)
1,561
1,236
2.499
1.122
31,317
37,579
Analysis by fund
Unrestricted funds
Restricted funds
31,317
37,507
72

Docusign Envelope ID.. B6C79A96-8lA￿D6￿A827-C5D2OO48E83B
WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Support costs
Support Governance
costs
costs
2023
Support Governance
costs
costs
2022
Postage and stationery
Payroll charges
Meals and refreshments
Telephone and intemet
Sundry expenses
Legal and professional
132
240
280
675
234
132
240
280
675
234
111
210
111
210
616
508
1,000
616
508
1,000
Independent examiners
fees
1,236
1,236
1,122
1,122
1,561
1,236
2,797
2,499
1,122
3,621
Analysed be￿een
Charitable activities
1,561
1,236
2,797
2,499
1,122
3,621
Governan￿ costs includes payments to the independent examiner of £1,236 (2022- £1,122) for examination
fees.
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the current or previous year.
Employees
The average monthly number of employees during the year was..
2023
Number
2022
Number
Employment costs
2023
2022
Vwdges and salaries
Other pension costs
4,969
132
3,543
2,477
5,101
6,020
There were no employees whose annual remuneration v￿S more than £60.000 during the current or previous
year.
10-

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WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Net gainsl(losses) on investments
Unrestricted Unrestricted
funds
funds
2023
2022
Revaluation of investments
{237)
(595)
11 Taxation
The charity is exempt from tax on income and gains falling wthin part11 of the Corporation Tax Act 2010 and
falling within section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to
its charitable objects. No tax charges have arisen in the charity.
12 Debtors
2023
2022
Amounts falling due within one year:
Other debtors
Prepayments
21,104
3,843
20,421
2,443
24,947
22,864
13 Current asset investments
2023
2022
Unlisted investments
9,844
10.081
14 Creditors: amounts falling due within one year
2023
2022
Accruals
1,236
1,183
11

Docusign Envelope ID.. B6C79A96-8lA￿D6￿A827-C5D2OO48E83B
WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
15 Restricted funds
The income funds of the charity indude restricted fvnds comprising the following unexpended balances of
donations and grants held on trust for specific purposes..
Movement
in funds
Incoming
Balance at
resources 31 December
2023
Balance at
1 January 2022
Resources
Balance at
expended1 January 2023
Security system
72
(72)
A generous donation of £815 for a CCTV security system and door locks was given during the year ended 31
December 2018. The balance on this account has been spent on security in 2022.
16 Related party transactions
There were no disdosable related paty transactions during the year (2022 - none).
12-