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## Document Details
Charity Report and Accounts MBC 2025 **Filename:** FINAL.pdf ~~Ee~~ **Client of:** AP Accountancy Ltd ~~==~~
## Signature Details
**Name:** Kevin Cowdrey ~~££~~ **Email:** kevin.cowdrey@gmail.com ~~<_<~~ **Date & Time:** 20/11/2025 14:35:50 PM (GMT) ~~<_<~~ **IP Address:** 86.15.68.130 ~~<_<~~ I confirm on behalf of the Charity that the 2025 **Signing Statement:** Report and Accounts have been approved at a meeting of the Trustees of Milton Baptist Church
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Charity Registered Number: 518191
**Milton Free Baptist Church Report and Accounts For the year ended 31 March 2025**
**Milton Free Baptist Church Report and Accounts for the year ended 31 March 2025**
## **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 2025**
## **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
1. The furtherance and preaching of the Gospel through evangelistic activities.
2. The advancement of the Christian Faith through teaching the Bible and its doctrines.
3. Holding regular services and other meetings and events for the community.
4. Outreach to the whole community including children and young people.
5. Conducting a visiting ministry in care homes.
5. Supporting missionaries and missionary activity.
6. 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 2025**
## **Trustees Report**
## _**Summary of the charity’s main activities in relation to its objects**_
The church continues to prioritise its commitment to serving the local community through a range of ministries and activities. Each year, the Trustees plan and review the programme with consideration for the Charity Commission’s public benefit guidance, particularly the expectations surrounding the advancement of religion. This helps ensure that the church’s work remains focused on its purpose and provides clear benefit both to the congregation and to the wider community.
Gathered worship remains central to church life. Regular Sunday services feature a mix of traditional hymns and more contemporary songs, offering an environment where individuals and families can participate meaningfully. Worship, prayer, and the preaching of Scripture form the foundation of these meetings. Communion is observed on the first Sunday of each month, giving the congregation a deliberate opportunity for reflection and spiritual renewal.
To support families, the church holds periodic all-age services that include children throughout the entire gathering. These are well-attended and create a sense of shared community. On other Sundays, children and young people take part in their own groups after the opening portion of the service. These sessions focus on teaching the Bible in an accessible and engaging way, helping younger attendees build a clear understanding of Christian truth.
Preaching is a key part of the church’s ministry. While the Pastor is the main preacher, guest speakers occasionally participate, offering a variety of perspectives and teaching styles that enrich the congregation’s learning and spiritual growth.
Mid-week ministries continue to play an important role in discipleship and fellowship. Bible Study takes place on the second and fourth Wednesday evenings, providing space for deeper exploration of Scripture. On the first and third Wednesdays, a prayer meeting is held instead, giving focused time for intercession and communal prayer. During school term time, the “Mums and Tots” group remains one of the church’s most well-attended outreach activities, often welcoming up to 15 families each week. It provides a friendly setting for parents, carers, and children to spend time together and build supportive relationships.
The fortnightly “Knitters and Natters” group continues to be particularly valued by older members of the Milton community. As well as offering social interaction and companionship, the group contributes practically to global mission projects. Many of the knitted items produced are sent overseas to support communities facing hardship, including families in Armenia and other regions where assistance is needed.
The church premises are also made available, free of charge, to local police officers as a safe and comfortable place for breaks. This ongoing initiative continues to strengthen positive relationships with community services and demonstrates the church’s support for local frontline workers.
Page | 4
**Milton Free Baptist Church Report and Accounts for the year ended 31 March 2025**
## **Trustees Report**
## _**Summary of the charity’s main activities in relation to its objects (continued)**_
The church building remains in regular use throughout the week for worship, discipleship, outreach, community activities, and practical ministries. Its consistent use reflects the church’s role as an active hub within the area. Over the year, an encouraging level of interest from local residents has continued, with many attending services or engaging with church activities for the first time.
Across all ministries, the church remains committed to helping people grow as disciples of Jesus Christ. Through teaching, worship, fellowship, and service, individuals are encouraged to deepen their faith and put it into action. Members are given opportunities to serve within the church, engage in local community initiatives, and support international mission work, ensuring that the church’s impact extends both locally and globally.
The church remains a valued presence within the community and continues to adapt its ministries in response to the spiritual and practical needs of its congregation and neighbours. The Trustees are committed to ensuring that the church’s work remains sustainable, relevant, and rooted in its core mission.
## **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 2025**
## **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 incoming resources for the year of a revenue nature of £6,152 (prior year net outgoing resources of £6,482).
The total reserves at the end of the year stand at £11,990 (prior year £5,838). Free unrestricted liquid reserves amounted to £11,990 (prior year £5,838).
## **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 2025**
## **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 2025**
## **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 2025**
## **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**|2025
_Unrestricted_
_Funds_
£
72,900
0
**72,900**
0
**72,900**
40,090
0
9,721
9,400
1,087
**60,298**
0
**60,298**
12,602
**12,602**|2025
_Unrestricted_
_Funds_
£
72,900
0
**72,900**
0
**72,900**
40,090
0
9,721
9,400
1,087
**60,298**
0
**60,298**
12,602
**12,602**|2025
2025
2024
_Restricted_
_Total_
_Total_
_Funds_
_Funds_
_Funds_
£
£
£
1,021
73,921
56,374
0
0
0|2025
2025
2024
_Restricted_
_Total_
_Total_
_Funds_
_Funds_
_Funds_
£
£
£
1,021
73,921
56,374
0
0
0|
|---|---|---|---|---|
||||||
|||**72,900**||**1,021**
**73,921**
**56,374**|
|||0||0
0
0|
|||**72,900**||**1,021**
**73,921**
**56,374**|
|||40,090
0
9,721
9,400
1,087||0
40,090
36,990
7,471
7,471
10,640
0
9,721
10,183
0
9,400
3,665
0
1,087
1,378|
|||**60,298**||**7,471**
**67,769**
**62,856**|
|||0||0
0
0|
|||**60,298**||**7,471**
**67,769**
**62,856**|
||||||
|||12,602|(6,450)
6,152
(6,482)||
|||**12,602**|**(6,450)**
**6,152**
**(6,482)**||
Page | 9
**Milton Free Baptist Church Report and Accounts for the year ended 31 March 2025**
## **Statement of assets and liabilities**
|2025
_Unrestricted_
_Funds_
£
**Cash funds**
Cash funds and bank balances at start of
year
5,838
Surplus / (deficit) on receipts and
payments account (excluding capital
payments
12,602
Cash funds before transfers
18,440
Transfers between funds
(6,450)
**Cash and bank balances at end of year**
**11,989**
**Other Assets**
**_Description of asset_**
Church Premises
260,000
Gift Aid Recoverable
7,180
**Total value of other assets**
**267,180**
**Liabilities**
**_Description of Liabilities_**
Examiners Fee
500
**Total value of liabilities**
**500**
**Total Assets less Liabilities**
**278,669**|2025
_Unrestricted_
_Funds_
£
**Cash funds**
Cash funds and bank balances at start of
year
5,838
Surplus / (deficit) on receipts and
payments account (excluding capital
payments
12,602
Cash funds before transfers
18,440
Transfers between funds
(6,450)
**Cash and bank balances at end of year**
**11,989**
**Other Assets**
**_Description of asset_**
Church Premises
260,000
Gift Aid Recoverable
7,180
**Total value of other assets**
**267,180**
**Liabilities**
**_Description of Liabilities_**
Examiners Fee
500
**Total value of liabilities**
**500**
**Total Assets less Liabilities**
**278,669**|2025
_Restricted_
_Funds_
£
0
(6,450)|2025
2024
_Total_
_Total_
_Funds_
_Funds_
£
£
5,838
12,320
6,152
(6,482)|
|---|---|---|---|
||18,440
(6,450)|(6,450)
11,989
5,838
6,450
0
0||
||**11,989**|**0**
**11,989**
**5,838**||
||260,000
7,180|0
260,000
260,000
0
7,180
6,022||
||**267,180**|**0**
**267,180**
**266,022**||
||500|0
500
460||
||**500**|**0**
**500**
**460**||
|||||
||**278,669**|**0**
**278,669**
**271,400**||
**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 2025**
## **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|2025
34,200
34,200
1.0|2024
33,873|
|---|---|---|
|||33,873|
|||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 2025**
## **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
Rent
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|2025
_Unrestricted_
_Funds_
63,058
9,842|2025
2025
2024
_Restricted_
_Total_
_Total_
_Funds_
_Funds_
_Funds_
1,021
64,079
49,266
0
9,842
7,108|2025
2025
2024
_Restricted_
_Total_
_Total_
_Funds_
_Funds_
_Funds_
1,021
64,079
49,266
0
9,842
7,108|
|---|---|---|---|
|||||
||**72,900**
0||**1,021**
**73,921**
**56,374**
0
0
0|
||**72,900**||**1,021**
**73,921**
**56,374**|
||34,200
597
1,893
464
2,130
806||0
34,200
33,873
0
597
460
0
1,893
1,549
0
464
155
0
2,130
474
0
806
479|
||**40,090**||**0**
**40,090**
**36,990**|
||1,018
4,611
1,072
0
3,020||0
1,018
997
0
4,611
6,585
0
1,072
1,234
0
0
0
0
3,020
1,367|
||**9,721**||**0**
**9,721**
**10,183**|
||1,802
533
1,763
5,302||0
1,802
1,402
0
533
487
0
1,763
573
0
5,302
1,203|
||**9,400**||**0**
**9,400**
**3,665**|
||0
0||3,250
3,250
6,495
4,221
4,221
4,145|
||**0**||**7,471**
**7,471**
**10,640**|
||460
627||0
460
660
0
627
718|
||**1,087**||**0**
**1,087**
**1,378**|
Page | 12
**Milton Free Baptist Church Report and Accounts for the year ended 31 March 2025**
## **Notes to the accounts**
## _**7. Analysis of funds**_
|Restricted Funds
General Fund
**Total Funds**||_Balance_
_at 1 Apr_
_2024_
£|_Balance_
_at 1 Apr_
_2024_
£|_Receipts_
£|_Payments_
£|_Transfer_
_between_
_Funds_
£|_Transfer_
_between_
_Funds_
£|_Balance_
_at 31 Mar_
_2025_
£|_Balance_
_at 31 Mar_
_2025_
£|
|---|---|---|---|---|---|---|---|---|---|
|||_at_||||||||
|||||||||||
||||0|1,021|(7,471)||6,450||0|
|||||||||||
|||5,838||72,900|(60,298)|(6,450)||11,990||
|||||||||||
|||**5,838**||**73,921**|**(67,769)**|**0**||**11,990**||
## _**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**||2025
_Unrestricted_
_Funds_
£
0
0
0
0
0
0|2025
_Unrestricted_
_Funds_
£
0
0
0
0
0
0|2025
_Restricted_
_Funds_
£
925
400
75
925
0
925|2025
_Restricted_
_Funds_
£
925
400
75
925
0
925|2025
_Total_
_Funds_
£
925
400
75
925
0
925|2024
_Total_
_Funds_
£
975
120
900
900
350
900|
|---|---|---|---|---|---|---|---|
|||||||||
||||0||3,250|3,250|4,145|
|||||||||
||||0||4,221|4,221|6,495|
|||||||||
||||**0**||**7,471**|**7,471**
**10,640**||
Page | 13