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 regISte￿d 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 chorit￿s￿n0￿CIa1pOSition 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 trxamlne￿s 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.