25 FINANCE
25.1 The Charity Trustees are jointly and severally responsible for the financial administration of the Church.
25.2 Once in each year the Charity Trustees shall present a budget of subsequent years’ projected income and expenditure at a convenient Church Members’ Meeting.
26 RECORD KEEPING AND ACCOUNTING
26.1 The Church’s annual financial year will run from 1 January to 31 December.
26.2 Financial statements of all Church organisations that form part of the Activities shall be presented to the Charity Trustees and incorporated into the Church’s financial statements.
26.3 A statement of the Church Accounts (audited or independently examined as required by law) shall be received by a Church Members’ Meeting.
26.4 Financial Records, annual reports and statements of account relating to the Church for the previous six years must be available for inspection by any Charity Trustee.
26.5 The law requires Charity Trustees to make the annual report and accounts available to any person who requests these. The Charity Trustees may make a reasonable charge to cover the administration costs of meeting this request.
27 CONSTITUTION
27.1 A copy of this Constitution will be made available to Church Members and to every applicant for membership with the intention that every Member shall be informed about the organisation of the Church and be enabled to participate in the life of the Church and in Church Members’ Meetings.
27.2 No amendment may be made to this Constitution that would have the effect of making the Charity cease to be a charity at law.
27.3 Subject to clauses 27.4 and 27.5 this Constitution may be altered only by a resolution of a Special Church Members’ Meeting.
27.4 No amendment may be made to clause 20.2 or 28.2 without the prior written permission of the Charity Commission.
27.5 Nothwithstanding the provisions 27.3 and 27.4 a resolution of a Special Church Members’ Meeting altering clauses 2, 3, 5, 7.5, 8.1, 9.1, 9.2, 15.2, 15.11, 27.3 or 28.1. shall have no legal effect unless
(a) at least 6 months before the Special Church Members’ Meeting at which the resolution is considered, or such shorter period as may be agreed in writing by each of the bodies referred to in clause 5.1, the Church shall have given to those bodies written notice of the wording of the resolution and
(b) the Church has afforded to those bodies reasonable opportunities, if those bodies so require, for enabling representatives of those bodies to meet representatives of the Church, to make representations to the Church Members’ Meeting, and to consider with the Church whether the proposed resolution might be withdrawn, amended or replaced by a different resolution.
28 CLOSURE
28.1 If the Church resolves to close it shall notify the Baptist Union of Great Britain and the Baptist Association.
28.2 If the Church shall resolve to close or shall cease to meet for worship for at least six months the assets of the Church, after the satisfaction of debts and liabilities (not being property assets subject to separate trusts) shall be applied for Christian charitable purposes as decided by a Special Church Members’ Meeting or, failing decision in that way, as decided by the Association and notified to the Union.
28.3 The Charity Trustees of Churches that are registered charities shall notify the Charity Commission of any closure or dissolution.
28.4 The property assets shall be dealt with by the holding trustees in accordance with the property trusts.