Aathfvland B•pUst Churth
Statement of Flnandal Acll¥ltylor the Year Ended 30 September 2023
Note
Unrestrlcted
Funds
Restrirted
Funds
Endowment
Funds
Totsl
2023
Income from:
Donations & Le8acles
Investment Income
125.423
725
165.696
183
291.119
Total Income
126.148
165,879
292,027
Expendlture on:
Charitable Actlvities
Other Expense5
1,723
2,ICKI
70￿23
2335
835
Total expendlture
69.735
3123
73.558
Net Income l (defldt)
Transfers between fvnds
Revaluatlon of fixed a$5ets
56,413
133.IxKIl
162.056
33.0
io.(
218069
Net movement In funds
Reconcillation of funds=
Total funds broy8ht torward
23A13
205￿56
228069
232.678
225352
458,030
Total funds ¢arrled fonward
256.091
430A08
686A99

Rathfrlland B•ptlst Churth
Balante Sheet as at 30th Septembei 2023
Unre5trlcted
Funds
Restricted
Funds
En¢%)wment
Fund5
Total
2023
Flxed Jssets:
Tanglble assets
21xI.rn)
869.805
1,069AOS
Total ft¥ed assets
zTh).000
869W5
IJ169,805
Current assèts
Debtors and prepayments
Cash at bank and In hand
25.214
3Z.077
22.205
38.398
47A19
70.475
io
Total current assets
57,291
60.603
117A94
Current IlabllltSes
Creditor5 due withln one year
li
1.2LKI
5012
Total current Ilabllltles
1200
5012th)
Net current assets
56,091
1439397
1383J06
Total net a55ets
256ml
430.408
686A99
Funds of the charity
Unrestricted funds
Restricted funds
12
12
256.091
256.091
430.408
430.408
Total tharlty funds
256,091
686.499
Slgned on behalf of th
5$ By.
Treasure .
Mrl
nnell
Church Secretary.. Mr R Stewart
Date: 1510812024
Date: ￿108￿024

Ilathfrlland Baptht Churh
ash How statem¢￿tIor the Year Ended 30th September 2023
Total Funds
2023
Cash flow from operatlng actlvltle5
Net loutgoin81 I Incomin8 fE5ource5 before Interest recetr￿1
Depreciation
Increase in debtors and prepayments
IDecrease} I Increase In creditor5 ond accruals
217A61
2.11)0
147N191
501200
Net cash loutnow) 1 Snfiow from IncomlnE resources
673.442
Return on Investments and servldnt of finance
Interest received
Capltal expendlture
Purchase of tangible T￿ed assets
{L061JJ5)
11.061,90S1
Net Idecreasel I Increase In cash forthe year
1387JSS1
Cash and cash equlvalents at the beginntn8 of the year
Cash and cash equlvolents at the end of the year
70,475

Ralhfrlland Bapthl Churth
Notes to the Accounts- Ye•r Ended 305eplember2023
ACCOUNTING POUCIES
The prfnclpal accountln8 p)Ilcle5 adopted. lud8ements and key sources of e*imation urtertalnty In weparatD) of the finanoal statements
are a5 follow5-
a Ba515 of Pfpparatlon
The accounts are prepared in accordance wlth the Chorftle5 Ststement of Recomfflended Practke (Charlties SORP 20221. FR5102 and with
the Charltit5 Act 2011.
b Income retognltlon
All Incomlng resources are Included In the Statement of finanelal Actlvltle5 when the tharlty ts legal￿ entitled to the incorne after any
performance conditions have been meL the amtyJnt can be measured reliably and ft is probable that the income will be received.
c Donatlons
Donations are accounied for gross when recelved. Hxed asset gifts In klnd are recognised wthen receivable and are Included at fair value.
d Legades
Le8acles are accounted for when probate ha5 been ¢ompleted. the omount of the lew can be rellabty quantified and the conditions of
the le8acy are wlthin the control of the Church.
e Investment Income
Investment Income15 indudEd In the accounts in the year In which It15 receivablL
f Expendlture recognldo
All expenditure is actounted for on an accrualj basis. Expenditure is recogntsed where there ￿ a legal Orc￿struCt￿e obSi8ation to make
payments to thlrd parties. it 15 probable that settlement vrill be required and the amount of the obli8Otign can be measured reliably.
8 Support costs
Support costs are those that assist thework of the thur(h do not thrtttly ￿￿eSent tharitable activ[￿e$ and I￿lUde offi¢e costs and
governance tosts. Where the 5UPPOrt costs ￿nn0t be directly attrfbuted to partlcularheathrw have been allLKated to the cost of
ralsln8 funds and expenditure on tharitable artivities on a basis consistent wlth the use of resour￿. Thi5 represents dlrett expenditure on
the governance of the ChU￿h. Mort of the rnanagernent ￿ carried out withovt chaf8e ty volunteer5. This intangible cost Is not Sncluded In
the Statement of Flnanclal Arti¥itles slnce there15 no measuralAe cost to the volunteers forthelr servl
h Flxed assets
Tangible fixed assets are capkalised If they can be used for more than year and cost as least El.rixI. Thty are Inttlally fecognised at
C05t. or for donated assets. at a reasonable esttmate of thelr value on reteipL
The new Church bulldlnB and Church hall have been ¥alued at cost. The exllllng car park and gravqard have a falr ￿l￿e of EIO.(XY) as
there Is no reliable Snformotion regarding this.
l Depredatlon
Durlng the year ended 30th Septernber 2023, depredatlon has been pr￿ided on all fued a55ets. other than the Churth buildin8 and
thurch Hall, to write off the cost on a suai8ht-line basls over thelr experted useful life. at the followirt8 rate:
EquSpment
Flxtures and fittln8s
No depreclation wlll be provlded on the thL¥th bulldln8 and Churth Hall as Its remalnln8 usefd ITFe Current￿ eKceed5 50 years.
The falr value of oll t4w4lble fixed Jssets t*lll be r￿e¥￿d by the Trusiee5 annualty.

Rathfrnand Bapt5st Churth
Notes to the A¢¢ounts- Year Ended 30 September 2023 Itoftvdl
Funds
Unrestrlrted fund5 are available for use at the discretlon of the tfuttees In furtheran￿ of the geneAI otr4ectfves of the charity and whith
have not been desi8nated for other purposes.
Restrlcted funds are funds whlch are to be used In accordance with specSfk restrktlons Imposed by donors or whlch have been raised by
the charity for specific purposes. The cost of raislng and admlni5terln8 suth funds Hre charged against the sp￿0￿C fund. The alm and use
of eoth re5trlcted fund 15 Set out Sn the notes to the finandal ststements.
k Employee benefits
The charity operates a deflned contrlbutlon plan fw its employees. A defined contrlbutlon ￿aTr Is a penslon plan under which the charity
pays flxed contribLrtions Into a separate entity- Once the contributions have been paid the charfry has no further payment obligations. The
contributlons are reco8nised as an expense when they are due. Amounts not paid are Shown in accruals In the balance sheet. These
a55ets of the plan are held separatety from the charfty in an Independently zdmini5tered fund.
I Preparatlon of accounts on a 8Otng conctm basls
The Church generally meets Its day-ttrday working caplral requirernents from its annual Income The Trustees have obtalned and reviewed
C35h flow forecasts for the intomln8 year and based on these are sausfied that the thvrth has resources to provide a reasonable
expertatlon that It can continue to meet its financlal obligatk)ns as they fall due for the foreseeable future. Therefore. these finandal
statements have been prepared on a 805￿ concern basl
2. DONATIONS & LEGACIES
Totsl
2023
Funds
Fund5
Funds
Donztlons and gifts
Gift Ald on donations and glfts
Le8acbes and bequests
I(￿,209
25.214
143.491
22.205
243,700
47A19
125.423
165.696
291.119
3. INVEsfMENT INCOME
Unrestrfrted
Funds
Restricted
Fund5
Endowment
Funds
Totsl
2023
Deposh Interest
725
183
725
183
4. CHARITABLE A￿1VITIEs
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2023
Church Envelopes
Mlni5try and support staff costs
Utllitie5
Genernl ChLrrch actlvlty expen5e5
Donations and gifts
39.287
3.292
19.876
6.257
39.287
3,292
20.389
513
1.210
68.9C
1.723
70.623

Rathfrlland Baptlst Church
Notes to the Aryounts- Year Ended 30 Septernber 2013 Icontrd)
5. OTHER EXPENSES
Unrestrlcted
Funds
Restritted
Funds
Endowrynent
Funds
Totsl
2023
G￿ernance costs
Depreciatlon
835
835
2.1(Kl
835
Z,935
6. TOTAL EXPENOITURE
Unrestrirted
Fund5
Restrirted
Funds
Endowment
Funds
Total
2023
Charltable Actlvities
Other Expenses
Fixed A55et Additlons
68.9CX)
835
2(KI.OCK)
1.723
2,1(Kl
861.905
70.623
Z.935
L061.905
269.735
865,728
1.135A63
7. EMPLOYEES
Employment Costs
Total
2023
Wage5 and 5alarits
39287
39387
Number of employees
2023
The average number of employees during tht year was:
There were no employees In receipt of employee beneftts In excess of £60.1kn).
The PH5tor acts a5 one of the thurth'5 trustees In accordarte wlth the Tnjst deed and received remuneration, expenses allowance and
pension contributions totallin8 £1.193 In respert of his services as Pastor. To fvlfil his rvle Tmthln the thurch. he Ss also provlded with
accommodation at the Church Manse whith the Church rent on hls behalf.
The only amtyjnts paid to the remalning Trustees were for outry0f-p￿ket e¥pen5e5.
The Church pays penslon Contributions for Its Pastor to Standard Llfe. a defined ContrIb￿lun scheme. whlch Is not contracted of the
Stale second penslon. The scheme Is a multi-employer scheme and it Is not Possible to identify the assets and Ilabl1￿leS of the scheme
whlch are attrlbutable to the thurch.
The A5515tsnt Pastor whols not • Trustee of the Churth recelved remunerntlon of £12.550 and an expenses allowaKe of £1.279. Ufe
A55urance of £282 was pald to Unum and Pens5on contributlons of E628 were atso pald ty the ¢on8re8ation in respect of the A5515tant
Po5tor to the Standard Ufe.

Rathfrlland Baptlst chU￿h
Notes to the A¢counts- Year Ended 30 Septembei 2023 Iconvd)
8. TANGIBLE FIXED ASSErs
Church. Churth
Hall. Car Park &
Graveyard
Flxtur¢s and
ffttln8S
Manse
Equlpment
Total
Costlvaluatlon
As at 1st Ortober 2022
Additions
Revaluation
1.047,905
io,(Th)
14.(
1.061,905
io,c
As at 30th September 2023
1.057.905
14mO
1.071.90S
Depreclatlon
A5 at 1st Ortober 2022
Charge ft>r the year
2.ItKI
2.ICKJ
As at 30th September 2023
2.1(M)
2.100
Net Book Value
As at 30th September 2023
1.057.905
ii,
IJJ69.805
As at 30th September 2022
The assets of the Church comprise:
- Church buildin8. and Church Hall and their contents alon8 With a 8ra¥eyard and car par
Durin8 the year ended 30th September 2023. the depredatlon has been provlded on all fixed a$5ets. other than the Church buildin8 and
Church Hall. No depreoation will be provlded on the Churth buildings as Its r*nalnln8 useful Ilfe cwrently exceeds 50 years.
The falr ¥alue of all tsrhglble fixed assets will be revièwed ty the Tnstee5 annualfy.
9. DEBTORS AND PREPAYMEPtrs
2013
Debtor5
47.419
10. CASH AT BANKAND IN HAND
21J23
Cash In hand
70.475
11. CREDITORS DUE IVITHIN ONE YEAR
2023
Accruals
501.200

Rathffiland Bapt15t Churth
N+Xe5 to the Accounts. Year Ended 30 September 2023 l¢Med)
12. FUND BALANCES
Balan
In¢ome
Costs
{Indudkng
revaluadonl
Transfers
83fance
at start
(Defidtl
at end
Unrestrkted Funds
Fund
232.678
126.148
69.735
56.413
I33,￿))
256,Q31
Totsl Unrestrfrted Funds
232.678
IZ6.148
69.735
56A13
I33J￿)
256,091
Restrfcted Funds
Fund
215.352
165.879
16.1771
172.056
33.(KQ
430.408
Totsl Restrlrted Funds
Z25352
165079
16.1771
1710
33JlOO
430.408
Endowment F￿ndS
Total Endowment Funds
Totsl Funds
458.030
Z92.027
63.558
228.469
686A99
Anal￿$ of closlng fvnds
Totsl Funds
Funds
nds
2023
Fixed assets
Current assets
Current Ilabllitses
2rxi.(xKI
57.291
{1.2CQI
869.805
60,603
15CO.COJI
LO69￿5
117.894
{5012ixII
Total Funds
256.091
686A99
13. REIATeD PARTY TRANSAcnoN5
Pastor lan Wilson Is a trustee of the Churth. In hls capadty as the Pastorof the con8regatlon he rttefved reffluneratknft of £22.8[￿1 and an
expenses allowance of £53. tife A55urance 01 £513 w35 paid to Unum and Penslon contdbutlons of £1.140 were a150 paid by the
congregatlon In re5pert of the Pastor to the Standard Llfe.
None of the other trustees recelved any remuner3tlon. Mly relmbwsement for out-of-pxket e¥pense5 incurred In C￿nection with thelr
dutles.
There were no other related party transoctlrys.
14. CRMCAL AccouKllNG JUDGEMENTS AND E5nMAnON UNCERTAINTY
Estlmates and lud8ements made In the pryKes5 of preparing the financial rtatements £￿tInUally evaluated and are based on hIstori￿1
t4Derlertce and other factors. Including expectatlons of future events that Jre believed w be reasonable under the circumstantes. The
Trnstèes do not consider that there are any crftital accountlrt8 estirnaie5 or a$5umptlon5 whith ffloy have a I￿n1￿cant rlsk of (auslng
materlal adjustment to tarrying amounts of a55ets and liabllitles within the next finandal year.

Rathfrlland Baptst Churth
Notes to the Ac¢4unts- Year Ended 30 September 2023 Icont'dl
15. PENSION
The Church pays penslon contributbns for its Pa5trrf to Standard Ufe. a defir¢ed ￿nt[bINjtIts￿ stheme. whlth Is not contrncted out of the
State second pension. The Scheme Is a multi-employer scheme and ￿ Is not ￿SSIble to Identlfy the assets and liablllties of the scheme
whSch are attributable to the Church. Therefore. In accordance with FRS102 Sertlon 28. the scheme Is accounted for as a defined
Contribution Scheme.
16. CAPITAL COMMITMENTS
At 30th September 2023 the Churth had no Ca￿al commltmen