Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report and financial statements for the year ended 31 December 2024.
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 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).
Objectives and activities
The charity's objects are to provide a Christian Witness 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. We are currently trying to renovate it. We are negotiating with various contractors to gain the best rates for repairing the church
Sunday School
The re-starting of the Sunday School in 2023 is doing well, we were able to re-decorate the area in 2024 to make it more inviting.
Holiday at home
Due to the funds available as a grant from the Church of England, we were able to organise a Holiday at Home for the senior citizens within the community. W organise transport and arrange for places to visit providing them with food and drink. We trialled this for a day, due to its success, we would look to extend this to one week per year.
Senior Citizen Tea
We were also able to organise a Senior Citizen Tea. The senior citizens within the community can come together and spend a day in the company of others, we also provide entertainment. Early indications are good, we are looking at resources to enable us to increase the number of times we run this event.
Fund raising
We depend on the generosity of our members and friends of the church. We have the church house, which was the caretaker’s house. We had upgraded it and was renting it to gain income for the church. The tenants did not take good care of it and it has been unoccupied for over a year. We are however looking to upgrade the house, again, due to kindness of volunteers. We hope it will be in a state where it can be rented again.
We have set up a ‘go fund me account’ to help with expenditure of the church, to maintain the Sunday school and outings and activities for the members.
Community workers
We would like to thank the community workers, who have been with us for many years, they do an excellent job and would not be where we are today without them.
- 1 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
Financial review
During the year the charity received income of £39,917 (2023 £28,392) and incurred expenditure of £38,014 (2023 £313.317) after gains on investments of £257 (2023 losses of £237) the charity generated net income of £2,160 (2023 £3,161 net expense).
At 31 December 2024 the charity held reserves of £47,210 (2023 £45,050).
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 governed 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 A Campbell A Ramesh (Appointed 14 November 2024)
Election for trustees takes place at Church meetings held in January and August each year. Each Trustee is elected for three years and then he or she can be re-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 formulation of church policy, Other responsibilities include the day to day running and the maintenance of the church property and the Manse.
The Church has the beneficial use, (subject to relevant trusts), of the following 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 £4,700,000.
The fixtures, fittings and equipment have an insured value of £130,000
The insured value of the Manse at 1 Canford Drive Bradford BD15 7AR is £447.000 (Tetley Street Memorial Baptist Church have an interest of 3/8 of the property).
The Trustees' report was approved by the Board of Trustees.
S B Kelly Trustee Dated: 7 August 2025
A Campbell Trustee Dated:7 August 2025
- 2 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Charity Registration No. 242153
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
S B Kelly M A Campbell A Campbell A Ramesh (Appointed 14 November 2024)
Charity number 242153 Principal address 107 Carlisle Road Manninghan Bradford BD8 8BY Independent examiner Alison Whalley BA (Hons) FCA Azets Audit Services Ltd Carlton House Bradford BD1 4NS
Bankers HSBC 1 Well Croft Shipley BD18 3QH
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 11 |
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report and financial statements for the year ended 31 December 2024.
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 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).
Objectives and activities
The charity's objects are to provide a Christian Witness 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. We are currently trying to renovate it. We are negotiating with various contractors to gain the best rates for repairing the church
Sunday School
The re-starting of the Sunday School in 2023 is doing well, we were able to re-decorate the area in 2024 to make it more inviting.
Holiday at home
Due to the funds available as a grant from the Church of England, we were able to organise a Holiday at Home for the senior citizens within the community. W organise transport and arrange for places to visit providing them with food and drink. We trialled this for a day, due to its success, we would look to extend this to one week per year.
Senior Citizen Tea
We were also able to organise a Senior Citizen Tea. The senior citizens within the community can come together and spend a day in the company of others, we also provide entertainment. Early indications are good, we are looking at resources to enable us to increase the number of times we run this event.
Fund raising
We depend on the generosity of our members and friends of the church. We have the church house, which was the caretaker’s house. We had upgraded it and was renting it to gain income for the church. The tenants did not take good care of it and it has been unoccupied for over a year. We are however looking to upgrade the house, again, due to kindness of volunteers. We hope it will be in a state where it can be rented again.
We have set up a ‘go fund me account’ to help with expenditure of the church, to maintain the Sunday school and outings and activities for the members.
Community workers
We would like to thank the community workers, who have been with us for many years, they do an excellent job and would not be where we are today without them.
- 1 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
Financial review
During the year the charity received income of £39,917 (2023 £28,392) and incurred expenditure of £38,014 (2023 £313.317) after gains on investments of £257 (2023 losses of £237) the charity generated net income of £2,160 (2023 £3,161 net expense).
At 31 December 2024 the charity held reserves of £47,210 (2023 £45,050).
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 governed 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 A Campbell A Ramesh (Appointed 14 November 2024)
Election for trustees takes place at Church meetings held in January and August each year. Each Trustee is elected for three years and then he or she can be re-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 formulation of church policy, Other responsibilities include the day to day running and the maintenance of the church property and the Manse.
The Church has the beneficial use, (subject to relevant trusts), of the following 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 £4,700,000.
The fixtures, fittings and equipment have an insured value of £130,000
The insured value of the Manse at 1 Canford Drive Bradford BD15 7AR is £447.000 (Tetley Street Memorial Baptist Church have an interest of 3/8 of the property).
The Trustees' report was approved by the Board of Trustees.
S B Kelly Trustee Dated: 7 August 2025
A Campbell Trustee Dated:7 August 2025
- 2 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
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 2024.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation 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 charity’s 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 examiner's 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 with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference 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 withdrawn.
I 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 reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no 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 respect of the charity as required by section 130 of the 2011 Act; or
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) 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. [AliSignedBC2221165F424D2...by:Whalley
Alison Whalley BA (Hons) FCA Azets Audit Services
Carlton House Grammar School Street Bradford BD1 4NS
Dated: 7 August 2025
- 3 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted funds 2024 Notes £ Income from: Donations and legacies 3 27,860 Charitable activities 4 3,557 Investments 5 8,500 Total income 39,917 Expenditure on: Charitable activities 6 38,014 Net gains/(losses) on investments 10 257 Net movement in funds 2,160 Fund balances at 1 January 2024 45,050 Fund balances at 31 December 2024 47,210 |
Total Unrestricted funds 2024 2023 £ £ 27,860 20,281 3,557 1,443 8,500 6,669 39,917 28,393 38,014 31,317 257 (237) 2,160 (3,161) 45,050 48,211 47,210 45,050 |
|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 4 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
BALANCE SHEET
AS AT 31 DECEMBER 2024
| 2024 | 2023 | |||||
|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | ||
| Current assets | ||||||
| Debtors | 12 | 25,160 | 24,947 | |||
| Investments | 13 | 10,100 | 9,844 | |||
| Cash at bank and in hand | 15,026 | 11,495 | ||||
| 50,286 | 46,286 | |||||
| Creditors: amounts falling due within | ||||||
| one year | 14 | (3,076) | (1,236) | |||
| Net current assets | 47,210 | 45,050 | ||||
| Income funds | ||||||
| Unrestricted funds | 47,210 | 45,050 | ||||
| 47,210 | 45,050 |
The notes on pages 6 to 11 form part of these financial statements.
The financial statements were approved by the Trustees on 7 August 2025
| S B Kelly (4Bfby: 21D8B5799EFE471... |
A Campbell Signedby: SS |
|---|---|
| Trustee | Trustee |
- 5 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 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 with 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 accordance 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 currency 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 concern 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 once 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 otherwise 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.
- 6 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
1 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 include 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 party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with 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 include 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 services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified 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.
- 7 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
1 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 termination benefits.
1.9 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying 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.
3 Donations and legacies
| **Unrestricted ** | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Donations and gifts | 27,860 | 20,281 |
4 Charitable activities
| Messenger Funerals and weddings Events Sundry income |
2024 £ 29 3,306 - 222 3,557 |
2023 £ 39 1,229 107 68 |
|---|---|---|
| 1,443 |
- 8 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
5 Investments
| **Unrestricted ** | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Rental income | 6,848 | 5,221 |
| Interest receivable | 1,652 | 1,448 |
| 8,500 | 6,669 |
6 Charitable activities
| Charitable Expenditure Charitable Expenditure 2024 2023 £ £ Staff costs 5,259 5,101 Rates and water 4,309 1,786 Insurance 6,235 6,049 Light and heat 9,550 8,757 Repairs and maintenance 3,135 1,921 Home mission 2,139 1,974 Baptist mission service 2,139 1,974 Donations to charities - 48 Pulpit supply 1,228 910 Activities and events 500 - 34,494 28,520 Share of support costs (see note 7) 2,152 1,561 Share of governance costs (see note 7) 1,368 1,236 38,014 31,317 |
Charitable Expenditure Charitable Expenditure 2024 2023 £ £ Staff costs 5,259 5,101 Rates and water 4,309 1,786 Insurance 6,235 6,049 Light and heat 9,550 8,757 Repairs and maintenance 3,135 1,921 Home mission 2,139 1,974 Baptist mission service 2,139 1,974 Donations to charities - 48 Pulpit supply 1,228 910 Activities and events 500 - 34,494 28,520 Share of support costs (see note 7) 2,152 1,561 Share of governance costs (see note 7) 1,368 1,236 38,014 31,317 |
Charitable Expenditure Charitable Expenditure 2024 2023 £ £ Staff costs 5,259 5,101 Rates and water 4,309 1,786 Insurance 6,235 6,049 Light and heat 9,550 8,757 Repairs and maintenance 3,135 1,921 Home mission 2,139 1,974 Baptist mission service 2,139 1,974 Donations to charities - 48 Pulpit supply 1,228 910 Activities and events 500 - 34,494 28,520 Share of support costs (see note 7) 2,152 1,561 Share of governance costs (see note 7) 1,368 1,236 38,014 31,317 |
|---|---|---|
| 2024 £ 5,259 4,309 6,235 9,550 3,135 2,139 2,139 - 1,228 500 34,494 2,152 1,368 38,014 |
2023 £ 5,101 1,786 6,049 8,757 1,921 1,974 1,974 48 910 - |
|
| 28,520 1,561 1,236 |
||
| 31,317 |
- 9 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
7 Support costs
| Support costs | ||
|---|---|---|
| Support costs Governance costs £ £ Postage and stationery 131 - Payroll charges 490 - Meals and refreshments 315 - Telephone and internet 751 - Sundry expenses 465 - Independent examiners fees - 1,368 2,152 1,368 Analysed between Charitable activities 2,152 1,368 |
2024 Support costs Governance costs £ £ £ 131 132 - 490 240 - 315 280 - 751 675 - 465 234 - 1,368 - 1,236 3,520 1,561 1,236 3,520 1,561 1,236 |
2023 £ 132 240 280 675 234 1,236 |
| 2,797 | ||
| 2,797 |
Governance costs includes payments to the independent examiner of £1,368 (2023- £1,236) for examination fees.
8 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.
9 Employees
The average monthly number of employees during the year was:
| 2024 | 2023 | |
|---|---|---|
| Number | Number | |
| 1 | 1 | |
| Employment costs | 2024 | 2023 |
| £ | £ | |
| Wages and salaries | 5,249 | 4,969 |
| Other pension costs | 10 | 132 |
| 5,259 | 5,101 |
There were no employees whose annual remuneration was more than £60,000 during the current or previous year.
- 10 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
WESTGATE BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
10 Net gains/(losses) on investments
| **Unrestricted ** | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Revaluation of investments | 257 | (237) |
11 Taxation
The charity is exempt from tax on income and gains falling within part ll 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 Amounts falling due within one year: Other debtors Prepayments 13 Current asset investments Unlisted investments 14 Creditors: amounts falling due within one year Accruals |
2024 £ 21,885 3,275 25,160 2024 £ 10,100 2024 £ 3,076 |
2023 £ 21,104 3,843 |
|---|---|---|
| 24,947 | ||
| 2023 £ 9,844 |
||
| 2023 £ 1,236 |
15 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
- 11 -
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
Westgate Baptist Church
107 Carlisle Road Manninghan Bradford BD8 8BY
Azets Carlton House Grammar School Street Bradford BD1 4NS
7 August 2025
Dear Sirs
We confirm to the best of our knowledge and belief, and having made appropriate enquiries of other trustees of the charity, the following representations given to you in connection with your examination of the charity’s accounts for the year ended 31 December 2024.
-
We acknowledge, as trustees, our statutory responsibility for the financial statements. All of the accounting records have been made available to you for the purpose of your preparation of the accounts and all transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of any meeting, have been made available to you.
-
We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
-
There have been no events since the balance sheet date which would require revision of the amounts included in the financial statements or disclosure in a note thereto.
-
We have no plan or intentions that may materially affect the carrying value or classification of assets and liabilities reflected in the financial statements.
-
We have recorded or disclosed to you all liabilities, both actual and contingent. There is no litigation outstanding against the charity.
-
Other than as disclosed in the financial statements, there are no financial commitments of a revenue or capital nature.
-
The charity has had, at no time during the year, any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for trustees and connected persons and officers of the charity, nor to guarantee or provide security for such matters, except as disclosed in the notes to the accounts
Docusign Envelope ID: 26C031AE-EA62-4F56-835E-84B1424938A4
-
No transactions were entered into shortly before the accounting date with the intention that they should reverse shortly after that date, so as to produce an unfair view of the state of affairs of the charity.
-
We have advised you of all laws and regulations central to the operation of the charity or which provide a legal framework within which the charity conducts its operations and confirm that there has been no possible or actual instance of non-compliance with those laws and regulations, except as explained to you and as disclosed in the financial statements.
-
We confirm we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the entity conducts its business and which are central to the entity’s ability to conduct its business, except as explained to you and as disclosed in the accounts.
-
We confirm that there are no entities associated with this charity for tax purposes.
-
We confirm that in our opinion the charity is a going concern.
-
We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our own assessment of the risk of fraud in the business.
-
We confirm that there have been no actual or suspected instances of fraud involving management or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by former employees, regulators or others.
-
We confirm that, in our opinion, the charity’s financial statements should be prepared on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs.
-
We confirm that we are not aware of any transactions with related parties requiring disclosure in the financial statements.
-
We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regarding the application of such income.
-
We confirm that we are not aware of any matters of material significance that should be reported to the Charity Commission.
Yours faithfully
(SS by:
Signed on behalf of trustees