Charlty No: NIC100052 The Mall Baptist Church Trustee Report and Financial Statements for the year ended 31 October 2025
The Mall Ba tlst Church Year Ended 31 October 2025 The Trustees present their Report and Accounts for the year ended 31 Ortober 2025. OBJEcfs AND ACTIVITIES OF THE CHARITY The ur oses of the chari as set out in its overni document The Church acknowledges the headship of Jesus Christ over his Church and exists to glorify the triune God by maintaining and promoting his worship both individually and corporately. Its members devote themselves to the teachings of the Scripture, to fellowship, breaking of bread, prayer and evangelism. They commit. with the help of God, to witness to the saving and sustalnlng power of the Lord Jesus Christ and to work for the extension of His Kingdom. The principal charitable object of the Church is the advancement of the Christian faith according to the teachings of the Scripture, the Doctrinal Statement and Baptist principles. The main activities undertaken in relation to those es durin the ear The main octivities undertaken in relation to these purposes ore osfollows.- Holding regular services for public worshlp, prayer, Bible study, preaching and teaching for all age Eroups and providing pastoral care to the members of the Church through visitation and prayer. Organising meetings and events that promote our charitable purpose. Participating in the life of the local community. Supporting other Christian organisations and charities through volunteering, financial gtft5 and prayer. The main activities undertaken durln the ear to furtherthe chari ur ose for the ublic benefit Adult5 We aim to offer opportunities for discipleship to equip people to grow into devoted followers of Jesus . Various small groupsfor men and women Throughout the year we offer a variety of small groups which allow you to focus in on a particular study or course for a short period of time. These have included Bible studies, as well as social events and breakfasts. Youth We seek to provide a cycle of activities to help young people encounter the God of the Bible while comin alongside them dealing with issues they are confronting and drawing from our own life experience.
Klds There are a range of activities for children aged O - 11 years in our Creche, Sunday School, Children's meetings Parents and Toddlers. Community We are engaged in a variety of activities to help live out God's love in our community and the trustees have re8arded the Charity Commission's guidance on public benefits in managing the activities of the charity. THE MAIN ACHIEVEMENTS AND PERFORMANCE OF THE CHARITY DURING THE YEAR The Church continued to hold regular services for public worship and organized events that promoted fellowship amongst the members of the Church and provided outreach opportunities with the wider community. The difference the chari and to wider societ erformance durin the ear has made to the beneficiaries of the chari The Church continued to provide benefit to its members and the public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of the Christian faith. STRUCTURE, GOVERNANCE AND MANAGEMENT OF THE CHARITY The charity name The legal name of the charity is The Mall Baptist Church. The tharity5 are05 open7tion ond UK choritable regi5trotion The charity is regISted in Northern Ireland with the Charity Commission in Northern Ireland ICCNII with charity number Nl 10(I)052. The charity is constituted as an unincorporated charity, established by a written constitution approved by the members and endorsed by the Charity Commission in Northern Ireland ICCNII. The Trustees in office on the dote the Report Was approved were as below.. Mr G Brown- Chairman Mrs C Mccall- Treasurer Mr l Mccall- Trustee
FINANCIAL REVIEW The choritsn0CIa1pOSition ot the end of the yearended 31 October 2025.. Income: £ 36,053 Expenses= £ 35,552 There are no funds held by the Church that are materially in deficit. THE REPORT WAS APPROVED BY THE TRUSTEES ON 3010412026. Signed .. 3010412026 Slgned . 3010412026 Name . Narne: K. H CALL Trustee Trustee
Independent Examinerfs Report to the CharityTru5tees of The Mall Baptist Church I report on the accounts of the Charity for ttrie year ended 31 October 2025. Respectlve responsibilitie5 of charity trustees and examlner.. As the charity's trustees you are responsible for the preparatlon of the account5 in accordance with the Charifies Act INorthern Ireland) 2008. It is rny responsibility to., examine the account5 under Section 65 of the Charities Act, to follow the procedures lald down in the general directions Biven by the Commission under section 6519llbl of the Charities Act to state whether particular matters have come to my attention. Basls of indèpendent eMam5nees report: I have examined your ¢harlty accounts as required under section 65 of the Charities Act and my examinatlon was carried out in accordance with the general diTe¢tioris given by the Charity Commission for Northern Ireland under 5eclion 6519llbl of the Charities Act. My examination included a review of the accounting Tecords kept by the charity and a compari50n of the accounts presented with those records. It also included consideratlon of any unusual iterns or di5c105ures In the accounts, and seekirh8 explanations from you as eharlty trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. l. That accounting records were not kept in accordonce with seetion 63 of the Charities Act 2. That the accounts do not accord with those acc¢untin8 records. 3. That the accounts do not comply with the accountlng requirements of the Charitie5 Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent trxamlnes statement I have completed my examination and have no concern5 in respect of the matters Ill to141 listed above and, in connection with followin8 the directions of the Charity Commission for Northern Ireland, I hève found no matter5 that requlre drawing to your attention. Louise 5ilvey F.C.A WHR Accountants Llmited Chartered Certified Accountants 56 English Street Arma8h BT617LG Date 171oSllry41
The Mall Baptlst Churth Stzternent of Financlal Activity for the Year Ended 31st October 2025 Note Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Income from: Donation5 & Legacie5 Charitable Activities Other trading activitie5 36.053 36,053 38,192 Other income Total Income 36.053 36,053 38,192 Expendlture on.. Charitable Activities Other Expenditure 29,754 5.798 29,754 5.798 31,799 17741 Total expenditure 35,552 35.552 31.OZ5 Net Income I Ideficitl 501 501 7,167 Net movement in funds Reconciliation ol funds.. Total funds brought fon¥ard 501 501 7.167 15,698 15.698 8,531 Total funds Carrled fon¥aid 16,199 16.199 15,698
The Mall Baptist Church Balance Sheet as at 31st October 2025 Unrestricted Funds Restricted Funds Endowment Fund5 Total 2025 Total 2024 Flxed assets: Tangible assets 18,032 18.032 23,829 Total fixèd asset5 18,032 18.032 23,829 Current assets Debtor5 and prepayments Cash at bank and In hand 49 4,482 49 4,482 49 3,371 Total current assets 4,531 4.531 3,420 Current Ilablllties Creditors due within one year Hire Purchase, Loans & Bank Overdr3ft5 io 515 515 491 li 5,850 5,850 11,060 Total current liabilities 6.365 6,365 11,551 Net current asseis 1,8331 1.833 .131 Total net assets 16.199 16,199 15,698 Funds of the charlty Unrestricted funds 12 16,199 16,199 15,698 Total charity fund5 16.199 16.199 15,698 Slgned on behalf of the Tru5te55 By: Trustee.. Gary Brown Trustee.. lan Mccall Date.. ia.o£. aoa Date.. I
The Mall Baptlst Church Notes to the Accounts- Year Ended 31st October 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENT5 A5 the total income of the Congregation is le5S than £250.000 the congregation have elected in accordance wlth the provisions In The Charities (Account5 and Reports Re8ulations (Northern Ireland) 2015 to prepare its atcounts on a receipt5 and payments basis. FUND ACCOUNTING Endowrnent funds are funds, the capital of which must be retained either permanently or at the congregatSon's di5cretion,' the income derived from the endowment is to be used either a5 restricted or unrestricted income fund5 depending upon the purpose for whlch the endowment was established in the first place. Restricted lund5 comprise (al income from endowments which is to be expended only on the restricted purposes Intended by the donor and Ibl revenue donations or grants lor a specific congre8ational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investrnent Is apportioned to the indlvidual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the con8reBation'$ 8eneral purposes. Designated funds are general funds set aside by the con8regation for use in the future. I. ACCOUNTING POLICIES The principal accountin8 policies adopted, judgernent5 and key sources ol estimation uncertainty In preparation tsf the financl31 statements are as follows.. a 8asi5 of preparation The accounts are prepared in accordance with the Charities Statement of Recommended Pradlce Icharities SORP 20221. FRS102 and with the Charities Act 2011. b Income Ye¢o8nition All incoming resource5 are included in rhe Statement of Financial Actwities when the charity is legally entitled to the income after anv performance condit1ons have been met, the amount can be measured reliably and it 15 probable that the income will be received. c Oonations Donations are accounted for gross when received. Fixed asset gifts in kind are recognised when receivable and are included at fair Wdlue. d Legacles Legacie5 are accounted for when probate has been completed, the amount ol the le8acy can be reliably quantified and the conditions ol the legacy are within the control of the Church. e Investment Income Investment inctsme is included in the accourits in the yéar in which It Ss receivable. f Expèndituie reco8nltion All expenditure is accounted for on an èccruals basis. Expenditure is recognised where there is a legal or con5truetive obligation to make payments to third parties, it is probable that settlement will be required and the amount ol the obli8ation can be rHeasured reliably.
The Mall Baptlst Church Notes to the Account5- Year Ended 315t October 2025 Icont'dl g Support costs support costs are those that assist the work of the Church but do not directly represent charitable activities and include ollice costs and governance costs. Where the Support COSt5 cannot be directly attributed to particular headings they have been allocated to the cost of raising funds and expenditure on charitable activitie5 on a basis consistent wlth the use ol resources. This represent5 direct expenditure on the governance of the Church. Most of the management is carried OLIt without charge by volunteers. Thls intangible cost 15 not included in the Statement ol Financial Activities slnce there is no measurable cost to the volunteers for their service. h Tan8Sble flxed assets During the year ended 31st October 2025. depreciation has been provided on all fixed assets, to write off the cost on a reducing balance over their expected useful life, at the following rate.. Fixtures and fittln8S 15% Motor Vehice15 25% Compuer Equlpment 25% The fair value of all tangible fixed assets will be reviewed by the Trustees annually. l Funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted lund5 are funds which are to be used in accordance with specific restrictSons imposed by donors or which have been raised bv the ch3rity for specific purposes. The cost of raisin8 and adrninisterin8 such fund5 are chargeij against the Specifie fvnd. The alm and use ol each restricted fund is set out in the note5 to the financial Statements. l Employee beneflts The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contribution5 have been paid the charity has no further payment obligations. The contributions are recognised as an expense when they are due. Arnounts not paid are shown in accrua15 in the balance sheet. These a55ets of the plan are held Separately from the charity in an independently administered fund. k Preparatlon of accounts on a going concern basis The Church generally meets its day-to-day workin8 capital requirement5 from its annual income. The Trustees have obtained and revSewed cash flow forecasts for the incoming year and based on these are satlsfSed that the Church has resources to provide a reasonable expectation that it can continue to meet its financial obligations as they fall due lor the foreseeable future. Therefore. these financial statements have been prepared on a 8oln8 concern basis.
The Mall Baptist Church Notes to the Accounts- Year Ended 31st October 2025 Icont'dl 2. DONATIONS & LEGACIES Unrestricted Funds Restricted Funds Endowment Fund5 Total 2025 Total 2024 Donations and gifts Gift Aid 28,436 7,617 28,436 7,617 30,842 7,350 36,053 36,053 38,192 3 CHARITABLE ACTIVITIES Unrestrlcted Funds Restrlcted Funds Endowment Fund5 Total 2025 Total 2024 7 Ministry and support staff costs Outreach 16,988 170 1.440 10,650 505 16,988 170 1,440 10,650 505 15,916 1,821 1,209 12,373 480 General Church activity expenses Govenance Costs 29,754 29,754 31,799 4 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowrnent Funds Total 2025 Total 2024 Fixed Asset Depreciation 5,798 5,798 3,871 Profit on Fixed Asset Dlsposals 14,6451 5.798 5,798 774 S TOTAL EXPENDITURE Charitable Activites Other Expenditure Fixed Asset Additions 29,754 5,798 29.754 5.798 31,799 17741 25,571 35,552 35,552 56,596
The Mall Baptist Church Notes to the Accounts- Year Ended 315t October 2025 l¢ont'dl 6 EMPLOYEES Employmènt Costs Total 2025 2024 Wages and salaries 16,700 15,600 16,700 15,600 Nymber of employees 2025 2024 The average number of employee5 during the year was.. There were no employees in receipt of employee benefits in excess of £60,000. The P3stor acts as one of the Church's trustees in accordance with the Trust deed and received remuneration in respect ol his services as Pastor. The only amounts paid to the remaining Trustees were for out-of-pocket expenses. 7 TANGIBLE FIXED ASSETS Flxtures and Motor Vehlcle Computer Total Costlvaluation As at 1st Nowember 2024 Additions Disposals 7.207 23,950 3,468 34,625 As at 31st October 2025 7,207 23.950 3,468 34,625 Depreclatlon As at 1st November 2024 Charge for the year Accum Depreciation 5.609 240 3.493 5,114 1,693 444 10,795 5,798 As at 31st October 2025 5A49 8,607 2,137 16.593 Net 8ook Value As at 315t October 2024 1.598 20.457 1,775 23.830 As zt 31st Ottober 2025 1.358 15,343 1,331 18.032 The assets of the Church comprise-. Flxtures and fittin8s of the Church, Motor Vehicle and Computer Equipment. During the year ended 315t October 2025 depreciatlon has been provided on all fixed assets. The fairvalue ol all tangible fixed assets will be reviewed by the Trustees annually, 8 DEBTORS AND PREPAYMENTS 2025 2024 Debtors 49 49
The Mall Baptlst Church Notes to thè Ae¢ounis- Year Ended 31st October 2025 lcont'd 9 CASH AT BANKAND IN HAND 2025 2024 Cash in hand 4,482 3,371 10 CREDITORS DUE 2025 2024 Taxation and social security Other Creditors io 505 31 460 515 491 11 HIRE PURCHASE5, LOANS & BANK OVERDRAFTS 2025 2024 Hire Purchase Credit Card 5,850 11,050 io 5,850 11,060 12 MOVEMENT IN FUNDS Balance Net movement at start Balance at end Unrestricted Funds General Fund 15,698 501 16,199 Total Unrestricted Funds 15,698 501 16,199 Analysis ol closln8 funds UnrestrittÈd Funds Restricted Funds Total Funds 202S Total Funds 2024 Fixed a5set5 Current assets 18,032 4,531 16,3651 18,032 4.531 16.3651 23,829 3,420 111,5511 Total Funds 16,199 16,199 15,698 13 AELATED PARTY TRANSACTIONS Pastor Gary Brown is a trustee ol the Church. In his capaclty as the Pastor of the congregatSon he received remuneration of £10,450. Penslon contribution5 of £137 were a150 paid by the congregation in respect of the Pastor to the NEST. None of the other trustees received any remuneration, only reimbursernent for out-of-pocket expenses Incurred in connection with their duties. There were no other related party transactions.
The Mall Baptlst Church Notes to the Accounts- Year Ended 315t Odober 2025 Icont'dl 14 CRITICAL ACCOUNTING JUDGEMENTS AND ESTIMATION UNCERTAINTY Estimates and judgements made in the process of preparing the financial statement5 are continually evaluated and are based on historlcal experience and other factors. including expectations of future events that are believed to be aSonable under the circumstances. The Trustees do not consider that there are any critical accounting estimates or assumptlons which may have a significant risk of taU5in8 a material adjustment to carryin8 amounts of assets and liabllities within the next flnancSal year. 15 CAPITAL COMMITMENTS At 315t October 2025 the Church had no capltal commitments.