Digitally Signed Document Document ID: 6E7225F1D7A475
Document Details
Filename: Charity Report and Accounts MBC 2024.pdf ~~———lt ‘(i‘_iéCOCOC~~ Client of: AP Accountancy Ltd ~~———lt(‘OC~~
Signature Details
Name: Kevin Cowdrey ~~——lt (‘iC CO~~ Email: kevin.cowdrey@gmail.com ~~——lt (‘iC CO~~ Date & Time: 02/01/2025 13:44:59 PM (GMT) ~~——lt (‘iC CO~~ IP Address: 82.31.18.22 ~~——lt (‘iC CO~~ I confirm on behalf of the Charity that the 2024 Report and Accounts and Tax Return have been Signing Statement: approved at a meeting of the Trustees of Milton Baptist Church
Digital Certificate
The approved PDF file has been digitally certified.Please check the Digital Certificate information in your PDF viewer to verify the Digital Certificate authenticity and the PDF has not been tampered with.
On behalf of: AP Accountancy Ltd ~~——— =—lti‘(i‘™é™CSC~~ PDF digital certificate: IRIS Software Group Limited ~~——— =—lti‘(i‘™é™CSC~~ Digital certificate issued by: GlobalSign ~~——— 6hLlltlti‘(‘ OCS~~
Please keep a copy of this document for your records. is powered by IRIS OpenSpace.
Charity Registered Number: 518191
Milton Free Baptist Church Report and Accounts For the year ended 31 March 2024
Milton Free Baptist Church Report and Accounts for the year ended 31 March 2024
Contents
| Trustees Report | Pages 3 to 6 |
|---|---|
| Statement of trustees’ responsibilities | Page 7 |
| Independent examiner’s report | Page 8 |
| Statement of receipts and payments for the year | Page 9 |
| Statement of assets and liabilities | Page 10 |
| Notes to the accounts | Pages 11 to 13 |
Page | 2
Milton Free Baptist Church Report and Accounts for the year ended 31 March 2024
Trustees Report
Name, registered office and constitution of the charity
The full name of the charity Milton Free Baptist Church (also known as Milton Baptist Church) Charity registered number 518191 Charity address Meadow Street Milton Stoke-on-Trent ST2 7BP
Objectives and activities of the charity
A summary of the objects of the charity as set out in its governing document
The aims of the Milton Free Baptist Church
-
The furtherance and preaching of the Gospel through evangelistic activities.
-
The advancement of the Christian Faith through teaching the Bible and its doctrines.
-
Holding regular services and other meetings and events for the community.
-
Outreach to the whole community including children and young people.
-
Conducting a visiting ministry in care homes.
-
Supporting missionaries and missionary activity.
-
Other such activities as the trustees shall decide to further the objects of Milton Free Baptist Church.
Public benefit that is provided by the charity
The trustees have regard to the Charity Commission guidance on Public Benefit and plan their activities to ensure that they comply with the guidance. Details of how this is achieved are given in the “Summary of the charity’s main activities in relation to its objects”.
Page | 3
Milton Free Baptist Church Report and Accounts for the year ended 31 March 2024
Trustees Report
Summary of the charity’s main activities in relation to its objects
The church is steadfast in its commitment to serving the local community through a wide range of activities and ministries. Each year, the Trustees carefully plan these activities, considering the guidance provided by the Commission on public benefit, particularly the specific recommendations for advancing religion. This ensures that the church’s mission remains focused on enriching the spiritual and social lives of the congregation and the surrounding community.
Regular worship services at the church are a cornerstone of its ministry. These services incorporate a blend of traditional hymns and contemporary music, creating an inclusive and engaging environment that appeals to individuals of all ages. Worship and prayer are central to these gatherings, fostering a sense of unity and devotion among attendees. On the first Sunday of every month, the church celebrates Communion, providing a meaningful opportunity for reflection and spiritual renewal. To make worship more accessible for families, the church holds all-age services designed to include children. These services are especially popular, fostering an atmosphere of community and shared faith. During other morning services, children and young people participate in their own age-appropriate groups after the initial portion of the service. These sessions include engaging activities tailored to help them explore and understand Christian teachings in a relatable and impactful way.
Preaching is an integral part of Sunday services, with themes selected by the Minister in collaboration with others. While the Pastor is the primary preacher, guest speakers are occasionally invited to deliver sermons and lead services. This practice broadens the congregation’s understanding by introducing diverse perspectives on faith and scripture.
Beyond Sunday services, the church offers several regular programs to support spiritual growth and community building. A Bible Study occurs every second and fourth Wednesday of the month at the church, fostering more profound engagement with scripture. On the first and third Wednesday of each month, there is a prayer meeting in place of the Bible Study. During school terms, the church hosts a “Mums and Tots” group, which is highly popular among local parents and their children. This group attracts up to 15 families each week, offering a welcoming environment for social interaction and mutual support.
Additionally, the church runs a fortnightly “Knitters and Natters” group, primarily attended by elderly women from the Milton area. This group serves as a social outlet while also contributing to a larger mission. The knitted goods produced by the group are donated to communities in need, including those in Armenia and other regions facing hardship, demonstrating the church’s commitment to both local and global outreach.
The church premises are made available, free of charge, to local police officers, providing them with a comfortable space to take tea breaks or enjoy lunch. This initiative fosters positive relationships with local law enforcement and demonstrates the church’s support for those serving the community.
Page | 4
Milton Free Baptist Church Report and Accounts for the year ended 31 March 2024
Trustees Report
Summary of the charity’s main activities in relation to its objects (continued)
The church’s vibrant ministry to young people includes various events and programs designed to engage and inspire. A fortnightly kids’ club for primary school-age children is held on Fridays, offering a mix of fun and faith-based activities. In addition to its regular Sunday School program, the church organises an annual Holiday Bible Club, which provides primary-aged children with a week of exciting and enriching experiences centred on Christian themes.
The church operates a bustling schedule, with its facilities in use on most days of the week. From worship services and Bible studies to community groups and special events, the church remains a hub of activity and spiritual growth. Over time, it has witnessed a steady increase in interest and attendance from local residents, reflecting its positive impact on the community.
Every aspect of church life is guided by the mission to help individuals grow as Christian disciples. Through teaching, worship, and service, the church seeks to deepen people’s understanding of what it means to be a disciple while providing opportunities to put faith into action. Whether through direct involvement in church activities, support for local initiatives, or contributions to global outreach efforts, the church encourages its congregation to live out their faith in meaningful and transformative ways.
The church remains a vital part of the community, continually adapting and expanding its ministries to meet the spiritual and practical needs of its members and neighbours.
Structure, governance and management
Nature of “Governing Document” and constitution of the charity
Milton Free Baptist Church is registered with the Charity Commission. The governing document is the Trust Deed dated 11 June 1986. The trustees meet on a formal basis as often as they deem necessary to fulfil their obligations and ensure the smooth running of Milton Free Baptist Church.
The methods adopted for the recruitment and appointment of new trustees
The power of appointment and removal of trustees is vested in the members of the Church in accordance with the provisions of the trust deed. All Trustees must be members of the Church and must adhere to the "Basis of Faith".
Financial review
Availability and adequacy of assets of each of the funds
The trustees are satisfied that the charity’s assets in each fund are available and adequate to fulfil the obligations in respect of each fund.
Page | 5
Milton Free Baptist Church Report and Accounts for the year ended 31 March 2024
Trustees Report
Reserves
It is of paramount importance to the charity that it has the ability to meet its expenses, and accomplish long term expansion and growth to reach its goals.
The policy of the trustees is to maintain the Church's general reserve to a level which would enable its continued operation and support of a pastor for an initial period in the absence of funds.
The trustees monitor and review the appropriateness of reserves to enable the activities of the charity to continue.
Transactions and financial position
The financial statements are set out on pages 9 to 13 . The financial statements have been prepared on a receipts and payments basis, as set out in The Charities (Accounts and Reports) Regulations 2008. As stated in the introduction to this report, the trustees consider the financial performance by the charity during the year to have been satisfactory.
The Statement of Financial Activities show net outgoing resources for the year of a revenue nature of £6,482 (prior year net outgoing resources of £2,191).
The total reserves at the end of the year stand at £5,838 (prior year £12,320). Free unrestricted liquid reserves amounted to £5,838 (prior year £12,320).
The trustees of the charity during the year were:
W Campbell K Cowdrey M Humphries
The trustees are all members of the charity.
The trustees of the charity at the date the report and accounts were approved were:
W Campbell K Cowdrey M Humphries
Bankers
Barclays Bank plc
Independent examiner
Paul W J Evans FMAAT FCMA CGMA AP Accountancy Ltd 34 Birch Valley Road Kidsgrove, Stoke-on-Trent, ST7 4GN
Page | 6
Milton Free Baptist Church Report and Accounts for the year ended 31 March 2024
Trustees Report
Statement of trustees’ responsibilities
The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:-
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
-
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on
K Cowdrey Trustee
Page | 7
Milton Free Baptist Church Report and Accounts for the year ended 31 March 2024
Independent Examiner's Report to the trustees of the charity
Report of the Independent Examiner to the trustees on the accounts of the Charity for the
year. (Rev October 2018)
Responsibilities and basis of report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiners statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
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.
The Examiner's relevant professional qualification or body:
Chartered Management Accountant
Paul W J Evans FMAAT ACMA CGMA AP Accountancy Ltd 34 Birch Valley Road Kidsgrove Stoke-on-Trent, ST7 4GN
The date on which my opinion is expressed is
Page | 8
Milton Free Baptist Church Report and Accounts for the year ended 31 March 2024
Statement of receipts and payments for the year
| Receipts Offerings and Gifts Investment Income Total Revenue Receipts Capital Receipts Total Receipts from all sources Payments Direct Charitable Expenditure Payments relating directly to charitable activities Grants and donations Premises Costs Administration Governance Total Revenue Payments Capital payments Total Payments Net receipts / (payments) in year Net Surplus / (net deficit) for year |
2024 Unrestricted Funds £ 54,912 0 54,912 0 54,912 36,990 0 10,183 3,665 1,378 52,216 0 52,216 2,696 2,696 |
2024 Unrestricted Funds £ 54,912 0 54,912 0 54,912 36,990 0 10,183 3,665 1,378 52,216 0 52,216 2,696 2,696 |
2024 2024 2023 Restricted Total Total Funds Funds Funds £ £ £ 1,463 56,374 52,771 0 0 0 |
2024 2024 2023 Restricted Total Total Funds Funds Funds £ £ £ 1,463 56,374 52,771 0 0 0 |
|---|---|---|---|---|
| 54,912 | 1,463 56,374 52,771 |
|||
| 0 | 0 0 0 |
|||
| 54,912 | 1,463 56,374 52,771 |
|||
| 36,990 0 10,183 3,665 1,378 |
0 36,990 33,838 10,640 10,640 8,221 0 10,183 7,792 0 3,665 3,880 0 1,378 1,231 |
|||
| 52,216 | 10,640 62,856 54,962 |
|||
| 0 | 0 0 0 |
|||
| 52,216 | 10,640 62,856 54,962 |
|||
| 2,696 | (9,177) (6,482) (2,191) |
|||
| 2,696 | (9,177) (6,482) (2,191) |
Page | 9
Milton Free Baptist Church Report and Accounts for the year ended 31 March 2024
Statement of assets and liabilities
| 2024 Unrestricted Funds £ Cash funds Cash funds and bank balances at start of year 12,320 Surplus / (deficit) on receipts and payments account (excluding capital payments 2,696 Cash funds before transfers 15,016 Transfers between funds (9,177) Cash and bank balances at end of year 5,839 Other Assets Description of asset Church Premises 260,000 Gift Aid Recoverable 6,022 Total value of other assets 266,022 Liabilities Description of Liabilities Examiners Fee 460 Total value of liabilities 460 Total Assets less Liabilities 271,401 |
2024 Unrestricted Funds £ Cash funds Cash funds and bank balances at start of year 12,320 Surplus / (deficit) on receipts and payments account (excluding capital payments 2,696 Cash funds before transfers 15,016 Transfers between funds (9,177) Cash and bank balances at end of year 5,839 Other Assets Description of asset Church Premises 260,000 Gift Aid Recoverable 6,022 Total value of other assets 266,022 Liabilities Description of Liabilities Examiners Fee 460 Total value of liabilities 460 Total Assets less Liabilities 271,401 |
2024 2024 2023 Restricted Total Total Funds Funds Funds £ £ £ 0 12,320 14,511 (9,177) (6,482) (2,191) |
|---|---|---|
| 15,016 (9,177) |
(9,177) 5,838 12,320 9,177 0 0 |
|
| 5,839 | 0 5,838 12,320 |
|
| 260,000 6,022 |
0 260,000 260,000 0 6,022 7,103 |
|
| 266,022 | 0 266,022 267,103 |
|
| 460 | 0 460 660 |
|
| 460 | 0 460 660 |
|
| 271,401 | 0 271,400 278,763 |
M Humphries , Trustee
Approved by the board of trustees on
Page | 10
Milton Free Baptist Church Report and Accounts for the year ended 31 March 2024
Notes to the accounts
1. Basis of accounting
Receipts and payments accounts are statements that summarise the movement of cash into and out of the charity during the financial year. In this context “cash” includes cash equivalents, for example bank accounts where cash can be readily withdrawn to pay for debts as they become due.
A Receipts and Payments basis does not account for debtors, creditors, accruals and prepayments, but such a presentation is permitted by law for smaller charities.
2. The nature and purpose of each fund
Restricted funds comprise monies received for specific purposes, as laid down by the donor. Appropriate expenditure is allocated against such funds.
Unrestricted funds are those funds which are available for the general purposes of the charity.
3. Trustee remuneration
No Trustee receives remuneration for their services as a trustee of the charity. All Trustees are reimbursed where appropriate for expenditure incurred on behalf of the Charity. These expenses are included in the receipts and payments accounts in the appropriate category.
4. Salaries and wages
| Gross salaries and employers National Insurance and pension costs Average number of full time employees in year |
2024 33,873 33,873 1.0 |
2023 29,085 |
|---|---|---|
| 29,085 | ||
| 1.0 |
The above amounts are included in the receipts and payments accounts in the "payments relating directly to charitable activities".
5. Taxation
The charity is not liable to tax on its charitable income.
Page | 11
Milton Free Baptist Church Report and Accounts for the year ended 31 March 2024
Notes to the accounts
6. Analysis of receipts and payments for the year
Receipts Donations Gift Aid recovered Total Donations Received Investment Income Total Receipts Payments Payments relating directly to charitable activities Gross wages and salaries - charitable activities Resource Costs Outreach Expenses Advertising Travel, Subsistence & Hospitality Training and conferences Premises Costs Insurance Utilities / Rates Cleaning Maintenance General administrative expenses Stationery and Printing Telephone and Fax Subscriptions Equipment expensed Grants paid Grants paid to individuals Grants paid to institutions Governance costs Examiners Fees Other Professional Fees |
2024 Unrestricted Funds 47,804 7,108 |
2024 2024 2023 Restricted Total Total Funds Funds Funds 1,463 49,266 46,482 0 7,108 6,289 |
2024 2024 2023 Restricted Total Total Funds Funds Funds 1,463 49,266 46,482 0 7,108 6,289 |
|---|---|---|---|
| 54,912 0 |
1,463 56,374 52,771 0 0 0 |
||
| 54,912 | 1,463 56,374 52,771 |
||
| 33,873 460 1,549 155 474 479 |
0 33,873 29,085 0 460 360 0 1,549 2,306 0 155 559 0 474 669 0 479 859 |
||
| 36,990 | 0 36,990 33,838 |
||
| 997 6,585 1,234 1,367 |
0 997 930 0 6,585 3,032 0 1,234 1,578 0 1,367 1,690 |
||
| 10,183 | 0 10,183 7,230 |
||
| 1,402 487 573 1,203 |
0 1,402 2,309 0 487 487 0 573 549 0 1,203 535 |
||
| 3,665 | 0 3,665 3,880 |
||
| 0 0 |
6,495 6,495 1,450 4,145 4,145 6,771 |
||
| 0 | 10,640 10,640 8,221 |
||
| 660 718 |
0 660 460 0 718 771 |
||
| 1,378 | 0 1,378 1,231 |
Page | 12
Milton Free Baptist Church Report and Accounts for the year ended 31 March 2024
Notes to the accounts
7. Analysis of funds
| Restricted Funds General Fund Total Funds |
Balance at 1 Apr 2023 £ |
Balance at 1 Apr 2023 £ |
Receipts £ |
Payments £ |
Transfer between Funds £ |
Transfer between Funds £ |
Balance at 31 Mar 2024 £ |
Balance at 31 Mar 2024 £ |
|
|---|---|---|---|---|---|---|---|---|---|
| at | |||||||||
| 0 | 1,463 | (10,640) | 9,177 | 0 | |||||
| 12,320 | 54,912 | (52,216) | (9,177) | 5,838 | |||||
| 12,320 | 56,374 | (62,856) | 0 | 5,838 |
8. Analysis of Grants for the year
| Grants to Institutions Armenian Ministry Barnabas Fund CMI Aid Community Ambassadors Friends of Israel New Tribes Mission Total Grants to Institutions Grants to Individuals Total Grants in Year |
2024 Unrestricted Funds £ 0 0 0 0 0 0 |
2024 Unrestricted Funds £ 0 0 0 0 0 0 |
2024 Restricted Funds £ 975 120 900 900 350 900 |
2024 Restricted Funds £ 975 120 900 900 350 900 |
2024 Total Funds £ 975 120 900 900 350 900 |
2023 Total Funds £ 825 524 3,497 900 125 900 |
|
|---|---|---|---|---|---|---|---|
| 0 | 4,145 | 4,145 | 6,771 | ||||
| 0 | 6,495 | 6,495 | 1,450 | ||||
| 0 | 10,640 10,640 |
8,221 |
Page | 13