Charlty No: NIC107417 Rathfrlland Baptist Church Trustee Report and Flnanclal Statements for the year ended 30 September 2025
RATHFRILAND BAPTIST REFERENCEAND ADMINISTRATIVE DETAILS OF THE CHARITr, rrs TRUSTEES AND ADVISORS Charlty name; Rathfrlland Baptist Church Addrety, Loughbrlckland Road: Rathfrlland. BT34 5PZ, Email: lan rathfrllandba tist.com Webslte: www.rathfrila
RATHFRILAND BAST TRUSTEES The Charity Trustees are members of the Church Ovefslght Commlttee which conslsts of Pastor, Elders and Deacons. All male members of the Church are ellglble to stand for election as a deacon unless dlsquallfied by Statute from holdln8 offlce as a trustee, Electlons to the OffKe of Deacon are conducted at the Annual Members Meetin8, Attendance at the Annual Church Meeiin8 Is open to all church members. At the 30 Septernber 2025 there were 91 members. The Church'5 Constitutlon qLI[fe$ two Ihlrds majorlty of those voting ft)r the appolntment of Pastors or Elders. Elders are elected for Ilfe unless choose to retlre or leave the Fellowshlp, Pastor5 serve ft>r the period of thelr pastorate. INDucfioN ANDTRAINING OF TRUSTEES Following appolntment each newty appointed Ttee recelves an Induction Pack contaiD5n8 copies of Charlty Commission for Northern Ireland publicatlons: Running Your Charfrty. Trustees are also encoufa8ed to attess further Information avallable on the Charity Commtssion for Northern Ireland website. The Trustees In office at the date of s1gnif thi5 report are Ilsted below. Mr. lan Wi150n. who had falthfully served the Lord in the church as Pastor for the previous 13 year5 resi8rbed as a Trustee on 31 Jantsary 2025, havin8 Kcepted a call to move to Coa8h Baptlst Churth, The Trustee's wlsh to extend their deepest thanks and gratitude to Mr. Wllx>n fof his sérvice, G Anderson J Henry R Stewart G Mccrum l McQ>nnell J Boyd E McAuley K McKinstry Jack Scott thurch Secretary Church Treasurer Chlld Safe8uardin8 Offlcer Youth Coordinator Kyle Pgrkes PAYMENT5 TO TRUSTEES No Tfustee received payrnent fof undertaklng trustee dutles. Payments to the Pastor relate to expenses Incurred In the perfomiance of the dutles of pastor, Whefe Tru5tee5 purchase items on behalf of the Charity these costs may be relmbur5ed.
RATHFRILAND BAFnsT ADVISORS Bankers= Danske Bank, High Street Portadowry BT62 ILB. Acu>untants: WHR Accountants Ltd: 56 Upper En8llsh St, Armagh BT617LG. Kan8dom Bank, Medla House, Padge Rd, Beeston, HG9 Insurance Advlser. SollcitOfS: Bell Gordon & Son, 9 Newry St, Rathfrlland, 8T34 SPY sTrucruRE GOVERNANCE AND MANAGEMENT Rathfn-land Baptlst Churth ts a rpglstered charlty, The charlty h re8islered In Northern Ireland with the Charity Commisslon in Northern Ireland wlth the charlty number 107417. It ha5 been gIstered as a charlty sino June Ih 8 , 2020.
RATHFRILAND BAPTIST TRUSTEES ANNUAL REPORT confd MANAGEMENr The Tfustees contfinued to meei re8ularlv to discuss Ihe vA)rk of the church. and to make decisk)ns concernln8 the gular actlvltles wlthln the church and also outreach acilvltles. Matters are reported to Chucch Member5 vla the Annual Church Members Meetlng when the Fleport and Accounts are also presenied. Matters requirlng approval of a Churth Member5 Meeti, Other than appolntment of Eldefs or Pastors, are dedded by majorltyvote In event of a lie the Chalrnian of the Church Members: MeetiDS has a castin8"vote, Appr31 at a Church Member5 Meetlftg Is requ1 forsffjnlflc8nt prohect4 Such as a bulklJTh8 Ptosrarn, Pfior w commencln8 any171aior new undertakin8: Volunteers CDntlnue to play key roles In varS Departments of the Church. trt Is nol P0S51ble LO q'uantify this supp.ort as much Is done behlnd the scenes: However. Rathfviland BiptiSt Church could, not fvnctlon a5 it (loes wlthoul thelr falihful suiiport, RK MANAGEMENT The Trnstees have evaluated chaflty flsks 3Dd reviewed measures to reduce them, Rlsk asse59nenl covering fire, health & safety and the PfDtection of ¢hlldren. youn8 people and vulnerable Jdults frs an on8oln8 proce and is reviewed annualty or before any new majof undert_aklng
RATHFRILAND BAPTIST TRUSTEES NUAL REPORT FINANaAL REVIEW The churth is lunded by voluntary 81fts and donatlons, and use 15 made ol the Glft Ald khem& The church does not seek funds from othor sources,, Income for the ar arTLInted to £266,765. An amount of £28,800, fe(08nsed as income durin8 the Ih year lated to Glft Ald Rebates but had not been recelved as at 30 September 2025. ExpefKIlfe amounted to E84,376, whlch irKJudes £2,1(M) of depreciatiort on equlpmeni, leavin8 a Sufplus of L182.388 for the year. A Loan faclllty of £450:CXX) was agreed and drawn down from Danske bank during 2022 to ensure adequate funds We avallable to pay for the accrued costs of capital works relatin8 to the Thew church and hall complex. At the 30 September 2025 the Loan balance had been reduced to £139.367. The Church uses Restrlcted arKI Unfe5tricted Funds in its accountln8 pollcie5. Restricted Funds are used for money donated to the Church for specifK purposes e,8. 8uildtng Fund, Vnrestrkted FurKIs from general offefin8S are used for all other purposes. Any shortfalls in the Re*ritted Funds are made up by transfpr5 from the Unrestricted Fund, RESERVES POLFCY A poliry on reserve5 has been reviewed and agreed by the TrnsteeL The Incorne of the church Is stable, and sufflcient 10 both meet nornial exp•nses and pay off the cost of planned capltal works. In the event of an unexpected finandal need the Trustees are confident that members would respond .acxordln8ly, The Trustees are sattsfled that a f$ure equatln8 to approxlmately, three months. .expor)dlture Is an ap"pro'pri•tè Ipvel of reserve balance al the present Ilrne. Cash balance at year end_ exceeded level of Reserve5 requlred. SIGNEO ON BEHALF OF TRUSTEES BY: l Mcconnell Church Treasurer Date: 8 AprH 2026 Stewart Church Seuetary Dale; 8 April 2026
Rathfrlland Baptlst Church Independent Examlnerfs Report to the Charlty Trustees of Rathfrlland Baptlst Church I rep on the xcounts of the Chafity for the year ended 30 September 2025. Respective rnspon51bHltl•s of tharfty tfUSt••s aftd exafflln•r.' As the charfty'5 trLlStees you are re5ponslble for the preparatlon d the a0t5 th accwdance wlth the Chafltses Ac¢ (Northern IfelarKI) 2008. It15 my fespoThslbillty to: exarnbne the acc(xmts under sectlon 65 of the Charltles A¢ to foNow the procedures lald down In the 8eneral dtrectlons 8lven by the Cornmlssion under 5ectlon 65(9)(b) of the Charlties Art to Stste whether parucular rnatters have corne to rny atientlon. 84$1$ ol Independent eurnlmrfl report I have examined your charlty Kcounts as reguld Lmder sertlon 65 of the Ch3ritles Art and my examlnatson was C4rrled out In Kcordance with the 8eneral dIrertI Wveft by the Charlty CommIssk for Northern Ifeland under section 65(91(b) of the Charltses ACL My exarnlDalkn Included a re¥W of the accouniin8 recd5 kept by the charlty and a comparl%M ol the accounts presented wlth those rec.ords, It also Induded conslderatlon of Jny unal Item5 or dtscl¢reS In the ac(ounts, and seekln8 exPlanatn5 froffl you as charity trustee5 corKernln6 any such matter My role 15 10 stste whether any fflaterlal mattefs have coffle to my attent0 elvlng me c•use to belleve: l. That accounting record5 were not kept In accordance wfrth section 63 01 (he Charltles Act , L Th the attounts do not accord wlth those accountln6 rtcofds. 3. That the accounts do Thot comply wlth the attountln8 requtrements of the Charltles Act .4, That thefe Is further inf(Thatlon needed lof a proper underst•ndln8 ol the accounts to be reached,, , Ind•p•fid•nt exarnknees alm•nt I have crynpleted my examination and h•vo no concerns In respect of the matters {1) to (4)11sted above and. In cThJnectlan wlth lollow4w the dlrectlons o( the Charfrty Comrnlsslon lor Northern Ireland, I have found no malters that requlre drawln8 io your attentlon. Loulse Sllvey F.C WHR Accouniants Llrnlted Chartered Certlfied Accountants 56 En6llsh Street ,Afma8h .8T617LG Date
Rathfrlland Baptlst Church St•t•n)ent ol Flnancial Actlvlty loi tho Y•af Ended 30 S•ptwnb•r 2015 Note ,,Unrestrlcted Fwids Restrkted Funds.. Endowment FLmds Total 2025 Totsl 2024 Donatlons & Le6acSes Invostment Income ,124,8SI 137 141,T15 266.626 139 269,129 Total Income 124,988 266,765 269,250 Expendltwe on:, Chwltable Actlvltles Other Expenses 63,687 ,17,629 2,ICK) 81J16 3I95 Totsl ¢xpoTrdtture. 64.647 19,729 84376 111,407 Nrt Inrne l (delktt) Tr•nsftr3 between lunds Re¥uatiOn of flxed assers 60.340 -107295 122.048 107295 U2388 7A4J Nrf niwefflent kn fLM)ds Recondliatk>n of funds: 46.955 229J43 182.388 157J43 2S3J25 5*)J17 844342 Totsl funds carrled forward 206mO 819J60 026,730 844342
Rathfrlland Baptist Chufch B•lano Slbeet as •t 3th S•ptornbeT 2025 Ihnstrkted Re5trkted Endowffl• Funds Funds Fuftdj Tatal 2025 Total 2024 Fl¥•d Ms•ts; Tvqibl• 200,( 866.567 1.066J67 s.LW7 Tot•1 fix•d a55ots 200,000 866,567 IW,667 Curr•nl •55Qts DebtOfS prtgayments Cash at bank and In hand 13.175 15,625 73,131 28,800 n.tsi 58,902 59,441 10 Total cwreni assets 13.175 756 101931 Cuffent Wllltles Creditors duo withln one year Bank Loans & Ovefdrèfts 11 12 2.400 139.367 3,9Q5 135.462 340268 Totsi cwrent Ikabllltl•s 6JOS 135W' 14L767 341668 Nét cLKrènt ets 6,870 46,706 -39.836 -224325 Totsl net a55•ts ' 206.870 819.861 1.026,731 844J42 Funds of the tharltv unferted funds Retted funds IJ 206.870 '21A870 819.860 253.825 590,517 819.860 7otal tharlty fund5 2067(i 819 1.026,730 Sl[Tred on Trvst*u By. Tfeasuror; Mr l Mccmnell Chu (•fY, Mr R si•wart Oait. 31 ft026 Date: 31103 026
Rathlrllmd 8Jp¢isi Churth Cash Flow St•t•m•rt for Ihe Yew end¢d 30th Septembtf 2025 Tot•1 F$ 2025 Totsl Funds 2024 Cash fiow operailnf Ktfvft5tS Net ¢ouf8olfyJ I Incomln8 re50UfCeS belore Interest recelved Depr1di¢n Inuease kn dtbiors and prepaywts (Decrease) / Increaso In creditors •nd ac¢fU4Tr9 7250 2,100 30.102 157,722 1100 411h831 osh (¢xrtfiow) I Inftow frorn IncryTrlry resowres 214,452 (350A611 R•turn on hwestm•nts and 5efvklry of fin•nc¢' Interest recelved i. .139 121 C4plt•l •wndlture Pufchase ol tanwbl• Ilxed auets Net (decrew) I Increase In cash fof the yew 214,590 (351.3021 Cash cash •qulYalqnts at beslnnkng ol the -280827 70,47S C•ih cash oqthlerf5 at the eftd of the 66.2361 -280127
8amisl Chwch Notu to tlie A¢¢Amts . Yw En 30 1025 I. ACCOUNTING POLiaES The pnnclpal Ounn¢ pollcles bdopted, Jud8wnenu and ley $ICe$ ol ¢sikniiort tsncertalnty hi pr¢yr•tSon of the Ilnand31 statements e as follows, B•sh ol Pf•paratlon The accoufits Pfep¥ed kn Kcordance wth the Owltle3 Ststefflent of AecofflrneThded Practlce (Chafltle5 SORP 2022). FR5102 and wlth Ihe Chafltles A<1 201 L b Incoffle cOlon All lTrcomlni resovfcés We Indude41 In Ilbe Stateinont of Ftnancfal Actwfties" vth•n tho charfty li any éntltled to the Income after any p¢rfQrrne condttloo5 have been fflet, the jmount b• 4$ured fen•bly It15 probable that the fncome wlll b• r¢¢tlved. c Donatknns DofWtion5 are a(£ounted lof 8fOSS when rnceived re0 assrf 8rfts in knnd re(oKni5od vkn feceiv4bfe afHI •re Included f•if trblue, d Lwdes Lew1¢5 are accounted for g¢Db•t¢ hu bqvn COfry>leted. afrnunt ol th• Ios4¢y c• bo r•liaW and tho cofidltiwd of the le&acy are Véthln tho control Df the Chufth, e Invtstrnont IncThTre Inve5tinent Income Is IndLdd In tho •ccounts In the yeaf in vthith It h fe(eivl•, f Expenditurn recofn&• All expendltw• is •mn(•d fof on an rya15 bas15, Eywndrturo 15 fec0£ned where thefe15 a legal or construcLtye obll8atlon to rnake payrnonts to third partbes. Itls probable that settlement wm be requlfeé the affrtxznt of the obfi8ation can be rne3%ured r•fjably.. Support Costs are tIse that a5stst the ol the Clwr(h bvt do not dlfectly repfesent £h•rft4b acthltles wjd knxluoe offlc• costs 8ovtrnanc• Where the support costs C•llnOt b• dlio(tly 4ttTlbthed to partO(ul¥ headlnss they be•n allocated to the c05t of rln£ fvnds and wendlnKe on charftable Ktlvltles ffi a basis cofislf.eni wlth the use of rtsources. Thls feprnsents dlrnrt expendlture on the pvern•n¢v ol th• thwch, Most ol lh• fflww•nt ts ¢arrled Ythout ch¥ge by voluni¢or& Intanglble cost Is not l(Klud•d in the state1rt of Flnandal Athltle5 slnce thwels no measurab cost to the vokn)t•ors lor thelr servlc¢. rThed asse Trylbl• fixèd Sets are c¥ltJllsed If th•v ¢an h used for Thre than one ye&1 and c&ysl M least £ I,(th. They afe Initlblly foco£nised at st, Of ftw donated •ssrt& If a fe350nable esikn•t• ol thelr v•lL on recel(. The n•w Church IMldIn6 and Church hall have been lUed ( CQsf, The tlIng caf park and" wavryard have a far volue ol £10,000 as". thefe Is no rflabl• Infofrnatlon wdlni thh. l Depredatjon Durfn8 the y•ar onded 30th sternbet 7025, depreclatlon has beefi Pfovlded on all foed asset% othef than the Churth bulldkny Ind Owrth Ilall to oft th• cost on • str318ht-Ilne bays 0r thelr eApeded useful at the followlns raioi Equipfr1 Ftytures and fmin 15% lox No depredatlDn wm be pcovided on the Chufch bulldlnG •nd Church Hall as 1¢> femalnin4 useful Ilf¢ cwrontly exeed5 50 yeaes. The falrvalue of41 tsnslb Js5ets wlll be fevlewed by the TnGtees Infiu¥lv.
Rjthfrlland B4pttsl Clwrch No¢•s to the A(Cftts- Ye•f Ended J) Septernbof IOZ51con¢'d) J Funds Unrestricted fvThds We avaIle lor use the dlscretlon ol the trustees in furtherafKe of the Benefal obfrectlves of the ch¥fty afid vthlch not been desl8ned fof Other wrposes, RestfKted fvnds are tund5 whlch •f•10 b• u3od In accofdanre wlth speclft restrktiO Inyosed by donors Of whkh have been ratsed by the chwlty fof sp•clfK purpos& The cost of fals1 adMInterIn8 lunds •fQ ¢hwsed the spedfx fimd. The •lffl and use ot eath festTKted fund Is set the notes to the finandal st&ement& Ery>knyee benefits The chwlty opeTrtes • defined nITItI Pl fty Its employees. A defined contrMbon plan ts I pelon plan undor whKh the charltv Ptys fiJ¢ed c¢trIbuOn$ into a sopar•t• Qntlty. (h¢• th rtrIbUtI5 have been pald the charlty ha% fM> fier payn¢ 0185t}s, Th• contr6butlons are recognlsed as an expense when they are due. Afrn>urts not pd afe sho In xcruals in th• balance sheeL These a55ets of the plan we held separniety froffl the thwlty In an Indepefthntty adnMnlsief•d fund I Pf•paratknn oe Kcourts on • plnff c4hicqrn bas15 Th• Churth 8tnorally meets Its day4frday Wofklng capltsl requtremerts fr(Nn its annual Incoffle Th• Trvstees have obtalned and revlewed cash Ilow forecasts for IornIf year based on these are s*15fied thai th• thurch h•s resour(•s to Pfovlde a rea5•bI• •xpectation that it can LY>ntlnue to meet its finala1 ob16qatlon5 as they f&4 dv• lof the foreseeable futur•. ThefefDre, these finand•l statents hwe beffi prepwed on a plni concern ba5iS, 2. DONATIOIIS & LEGACIES Unrestrkt•d Rejvlcred nds End0)tryftt Fundg Total 2025 Totsl 2024 Donat15 and Ilfts Gift Aid on donatx>ns. 81ft lea¢acxs and b•ques 111.676 126,ISO 237.826 235,7S3 13,175 15,625 I800 33376 124 851 141.775 266.626 269.129 INVESTMENT114COME Vnrestfkted Funds ftestrlrted F(NMIs Endowrnt Funds Totsl 2025 Totsl 2024 Dep05ft Intere 137 137 139 Un(estrlcied Ilestykted Endowmerf nds Funds Fun<h Total 2025 Totsl 2024 CPwrth Env•lop•s Mlnlstry •nd support Kaff costs UtllitSes Genefal Chulch Ktfvlty ewtrisos Bulldlry Loan Intef Qst ChafVS Dtylatfons and Wfts 28338 11,559 19.156 2•.53• 11.559 19336 17A89 4395 49.72? 9,936 27,794 19,132 17,489 4,335 63.687 17,629 81316 107J12
ftthlland Bapt Church Notffl to th• A(ts . Ye•f Ended 30 Sem•rnb•t 2015 (conl'dl OTHER EXPEN Uwestritted Aestrkned Endo Funds FufKts Funds Tot•1 1025 T0¢41 2024 Governance costs 960 1.795 2J(X) 2,100 2JOO 2,ICrf) 3.895 TOTAL EXPfNDfTURE Ihwethed le5tr1tted Éndowm1 Fuftds Funds Totsl 2015 Chwitable Activltles cnhef Exp•fises F(Ktd Asset Addltsons 17,629 2,1(X> 81J16 107512 64,647 19.729 112 7. EMPLOYEES Total 2024 2025 Wales and salafles 28538 49,727 28.S38 49,n7 2Q24 The avera8e of employees durlry the year was Ther• WQf• no •rnployeos In rncolO of ompl¢>v•• ben•flts In of £60,000. The Pastof acts Is one ol tho Chwch's truMMs In wlth th• Trust deed and recelbO refflun•ratM>n. ewse5 allowwKe and penslon c(NrtdbuOons totallhy £J,230,45 kn rnsP•Ct of hh services M Pastor To lulfil hts role wlthln the Church, he Is also prov¥ded vdth KMmOdatk>n at the Church Manse whlch th• Clmrth rent on hli bh•ll, only •UrtS pald to the remthlnG TfUS¢••S wore lor oUt-poClet expen The Churth pays penslfm contritsrtlons for Its Pastor to Standard Ul¢ a defined c0ntrltmrtl 5ch•mo. whlth Is not contred out of the ato second penslofL The xhen* h a nxAtI-ernployer xheme It &$ noi posslble to identlfy lh• assots and Ilabllltles ollhe 5choffle whlch we attrlbutable to the Churth The Asslgtant Pastor whols not a Tfustee of the Chufch rec•6v•d f•muThffatlon of £2.CKX) and an expens allow•nc• ol £0, Ule Assufan¢e 01 £45 wa• p•Sd to ufrn •nd Pernlon Crfrfbutknis ol LI were aljo Vld by tht CoryrWtn kn rt3pect ol A$515tan( Pastor to Ihe Standard Ufe
Rathfrlind Baptlst Church to Ihe Accounts - Ye•f Endtd 30 S•p¢ember 20Z5 (¢thit'd) , TANGIBLE FIXED ASSETS Chufch , Car Park & Graveyard Manse Equlsynenl fittinsj Total C/•11tk As èt 1st Octobef 2024 Additions Revaluatknn 1.058,B67 14.0 1,072,867 As at 30th Septefflber 202S' I,OS8I67 14J 1072J67 D•pr•clatlon A5 ar 1st Cktober 2024 Ch4r8e for the Y¢4r 4.200 2. IC4) 4,200 2,100 hj at 3thh Septsfithr 2015 6,300 Net Booh Value" As at 30th SepteMr 2025 JWJ67 AJ at 30th Septefflber 2024 1,058.867 1,068,667 The xsets of the Chufch comprls• - Church bulldln8, •nd Chufch H•ll and Ihdr mnt•nt5 alonG wlth a 4rweyard •Thd car Pafk. DLKI the year endeii 30th twribef 202& ts desyeclatlon ho be provlded on al Ilx•d other than the Church bulSdln8 and Church Ham, No depredatlon wlll be provlded M the Churrh bulldln8s as rt5 remalnlry Usel Ilfo cvryenity eKeeds SO yearL The falr value of all table ftyed assqts be revl•weO by tho Trustees anftudlv, 9. DEBTORS AND PREPAYMENT5 2025 2024 Ofbtors $1.902 10. CASH AT 8ANX APID IN HAND 2025 2024 Cath In hand 73J31 S9A41 ,IL CRÈDtTOAS DUE wrrHIN ONE YEAA 2025 2024 Accrnds,. 12. 8AN% LOANS AND OVERDRAFT5 ,2025 2024 Bank Loans and therdfaft5 139,367 340.268
ftathlrlland Bapttsl Churth Notes to the Attnts . Yur Ended 30 Septeffib•r IOZS Icont'd) 11 FUND BALANCES D•l•n Costs Surphdl Bblance •¢ start fe4aluatlon) (Oelklt) nett at eThl UMestrf¢trd F0$ - FUNI 253,825 124,988 64.647 60,340 (lo7,2> 206,8 To¢al Unfestrktsd Fu 2S3.825 124,988 647 60,340 107295) 206,870 Restrktrd Funds Fund 590J17 141,T17 19,729 122,048 107,295 819.860 Tot4 R•strlrted frd3 590,517 14LTn 19,n9 122P48 10729S 819WI Totsl endowrnent Fu Totsl Funds 765 84376 182388 1,026,730 Analysb of doslN funds Ufir•%trK¢•d Restrkted Toe•l F0$ Total Funds 2025 2024 Faxed set5 200,CXX) 13,175 16,305) 866,567 88,756 (135,462) 1Th6.567 101.931 (141.767) IJJ68A67 ltsJ43 13U668) Cwrent Ilabllrtle5 Total Fu I,0?0 819 I26,1 14. AELATEO PAfffY ThANsKnopis Pastor lan Wllson 6 a trusie• ol tho Churth In h15 capacyty as the Pastor of Ihe consr•s•tlon he rec remuThefaiion 01 £24,608 50 and an eMp•ns•s alloWe of £0. Ule Assufance d £553,72 wa5 pald to Unurn Pensk>n (ontributk>ns ol £1,230.45 were also p•ld by th• conye8•tlon bn r•spect ol the Pastof to the %andwd Lll•. None of tho other trustees recv¢d r•muneratlofi• only felmbursemtnt lor outoI.pocket expenseg u)curred In connectlon wllh Iholf dutAe& Th•f• were no other relafed Wfty tranSKtiof , CRMCAL AfxouNTlf4G JUD(WEpifs AND esTIMATION UNCERTAINTY Estlmates ané ludeernents made In the Pfocess ol pfeparlng the finandal stsioments are contInU1V evaluated and are based on historK•l eXPere afid othof factOf% knclvdln8 expectatknns ol fvtu¢• ovents that are belle•éed to be reasonable undef the drcwThstances. The Tru••5 do not consider thai thern are •ny Crltkal •¢c(ntin1 estlmates or assumptlons whlch m•y have a snlfK•nt rlsk of c4uslr¥ materlal adJu5tmeTrt to C4rryln8 Unts ot asset5 Il•bMIUos wtthon the next Iln•nctsl .
Rathfrlland Bapt15t Churth Notes to th• Accounts - Yejr Eed 30 Septefflbtf Z025 (cofit'd) 16. PENSION The ch.urth pay5 pensl(In cOntrUtIf5 for Its Pastor to Standard Ufe, • defined con(iibuilon schom¢ whlchls not contrxEed OLrt ofihe Slate second penslon. Thé scherne15 a fftuhl.ornployes schetm and it fts not P055lble to Identlfy the assets and Ilabiii£ie5 of the scheme which ¥t aitributable to tho Church. Therefore. In Kcord•nce wrth FRS102 Se(tknn 28. the schemels accowited for JS • deflr•ed conirlbutkjn sch•fTrQ, 17. CAPITAL COMMITMEPIT5 At 30Lh Sepiernber 2025 the Churrh ld capltd comrnitments.