## **BLACKBURN EVANGELICAL PRESBYTERIAN CHURCH** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED MARCH 31, 2021** ## **Registered Charity Number** 1091578 ## **Address for Charity Correspondence** 121 Westley Road Bury St Edmunds Suffolk IP33 3SA ## **Charity Trustees** N Green (Chairman) K McGrane (Secretary) M M S Tan (Treasurer) ## **Trustees for the Charity** N Green, R Beckett, A Woolsey, K McDonald ## **Independent Examiner** D McCallum ACA ## **Governing Document** The Charity is a trust constituted under a Trust Deed dated November 15, 2001 as amended by a deed dated January 6, 2013. Trustees are appointed by the existing trustees. ## **Objects** The objects of the Charity are the propagation and practice of the Christian Faith as described in the historic Reformed confessions such as the Westminster Confession of Faith. ## **Activities** In planning activities the trustees have considered the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. For the Charity to achieve its objects satisfying public benefit requirements, the trustees have determined that the Charity’s principal activities necessitate gathering in person for the provision of charitable services. Blackburn Evangelical Presbyterian Church (“Blackburn EPC”) is committed to enabling as many people as possible to worship and serve the living God, and to be instructed in the Christian faith. Services of public worship are open to all without charge, and are prominently advertised on the noticeboard outside the church building in Blackburn, and in the Christian press. Recordings of sermons are regularly uploaded and freely available to all via the Internet. To facilitate this work it is important that the fabric of its premises is maintained. To conduct the full range of its activities the church relies extensively on volunteer support. Page 1 of 6 ## **Achievements and Performance** As noted above under ‘Activities’, the Charity’s principal activities necessitate gathering in person, but from the beginning of the year the Charity was restricted from conducting public services of worship due to the imposition of government Coronavirus regulations. Blackburn was a particular geographical ‘hotspot’ and remained under varying degrees of national and local restrictions for much of the year, but services of public worship were held whenever possible. Audio recordings from its premises uploaded to the internet maintained the propagation of the Word of God when public worship was not possible. Pastoral visitation was undertaken by the minister, the Rev. Norman Green, being the only trustee who is also a paid office holder. The three charity trustees are also Elders of the church and attend regular meetings of the Presbytery of the Evangelical Presbyterian Church in England and Wales, of which this congregation is a member. ## **Financial Review** Accounts have been prepared on a cash accounting basis in accordance with Section 133 of the Charities Act 2011, reporting receipts and payments with a statement of assets and liabilities. Under this convention, asset sales and purchases are classified as receipts and payments, but not as incoming and expended resources. Total incoming resources of £28,359 (2019/20, £31,871) for the year include donations of £25,552 (including a grant of £6,000) and Gift Aid tax refunds of £2,807. As is usual for a charity of this type and size, a significant proportion of the total expenditure of £36,418 (2019/20, £37,481) relates to stipend and ministerial support. Resources expended exceeded incoming resources by £8,059 (2019/20 £5,610), the deficit being funded from reserves. Investment assets are invested for capital gains, to be liquidated to fund expected future deficits. To support cashflow, investments to the value of £5,977 were sold during the accounting period. The increase in value of the listed investments throughout the year represents recovery from a significant drop in market valuation in March 2020 in reaction to Coronavirus measures. ## **Reserves Policy** The policy of the trustees is not to accumulate reserves but to use reserves in the promotion of the Charity’s objects, and maintain a balance on unrestricted funds that equates to at least six months’ unrestricted payments to cover unforeseen situations that may arise from time to time. In light of the main risks facing the Charity, the trustees consider the current level of reserves and their use (as required) to fund annual deficits satisfactory. Signed by all Trustees N Green Date: K McGrane Date: M M S Tan Date: Page 2 of 6 ## **BLACKBURN EVANGELICAL PRESBYTERIAN CHURCH** ## **Receipts and Payments Account** for the year ending 31/03/2021 |Notes
**Incoming Resources**
**Voluntary receipts**
Grants and gifts received
2
Gift Aid recovered
**Investment income**
3
**Other**
4
**Gross income**
**Resources Expended**
Direct costs
5
Grants paid
6
**Total expenditure**
**Excess income over expenditure**
Receipts from sale of assets
10
Payments for purchase of assets
**Total receipts over total payments**
Transfers between funds
Cash balance at 1 Apr 2020
Cash balance at 31 Mar 2021|Unrestricted
Funds
£
Restricted
Funds
£
Total
2020/21
£
25,552
-
25,552
2,807
-
2,807
-
-
-
-
-
-
**28,359**
**-**
**28,359**
36,418
-
36,418
-
-
-
**36,418**
**-**
**36,418**
**(8,059)**
**-**
**(8,059)**
5,977
-
5,977
-
-
-
**(2,082)**
**-**
**(2,082)**
-
-
-
7,642
175
7,817
5,560
175
5,735|Total
2019/20
£
27,943
3,925
3
-
**31,871**
37,481
-
**37,481**
**(5,610)**
3,000
-
**(2,610)**
-
10,427
7,817| |---|---|---| Page 3 of 6 BLACKBURN EVANGELICAL pREsB￿ER1AN CHURCH St•t¢m•nt of Assats and Liabilities for the star eTrJing 3110312021 Notss 2020121 2019120 t. Flxed Assets Buildings and eqUlpff￿t 452.011 452.011 437,712 437.712 I Ca#h Balancos Held al Bank Instant Access Bonds and notice a¢￿Unts Less Unpresenteo ¢heques Plus Cath awaiting banking Cash float 5,735 4.955 2.862 5.735 7,817 3. Invesknonts Lisled investments 10 165.266 165266 141,123 141.123 Gift tox recxwerable 2.652 2,652 2,807 1807 5. Liabiliiie• HMRC quarterfy tax p8ym8nl Employee ￿nIe9ge 8xp8nses 1.018 113 1.131 1,103 1,351 FIr￿n(la1 stst8ments were approved bythe Boord ofTrustees and signed on th￿r ty. rm MSTon-Tw$to8 D8te'. 2L121 Page4of6 ## **BLACKBURN EVANGELICAL PRESBYTERIAN CHURCH** ## **Notes to the Accounts** for the year ending 31/03/2021 ## **1. Accounting Policy** The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities. |Notes
**2. Grants and gifts received**
Weekly collections
Other gifts
Legacy income
Grant received
7
**3. Investment income**
Bond interest
Bank interest
**4. Other income**
**5. Direct costs**
Employment costs
8
Heat, light, power, water
Insurance
Maintenance
Advertising and outreach
Pulpit supply
Books
Travel costs
Consumables
Teaching materials and aids
Extraordinary items (microphone)
Compliance
Other costs|Unrestricted
Funds
£
Restricted
Funds
£
Total
2020/21
£
19,552
-
19,552
-
-
-
-
-
-
6,000
-
6,000
**25,552**
**-**
**25,552**
-
-
-
-
-
-
**-**
**-**
**-**
-
-
-
**-**
**-**
**-**
31,085
-
31,085
1,630
-
1,630
696
-
696
-
-
-
144
-
144
-
-
-
-
-
-
1,846
-
1,846
-
-
-
-
-
-
-
-
-
1,017
-
1,017
-
-
-
**36,418**
**-**
**36,418**|Total
2019/20
£
21,943
-
-
6,000
**27,943**
-
3
**3**
-
**-**
31,151
2,761
629
-
144
200
224
1,109
122
101
40
982
18
**37,481**| |---|---|---| ## **6. Grants paid** There were no grants paid during the accounting period. ## **7. Grants received** During the accounting period the charity received a grant from De Verre Naasten, the executive of Deputies Mission, Ecumenical support & Training of the Reformed Churches (liberated) in the Netherlands. ## **8. Employment** During the accounting period the charity had one paid office holder, The Rev. Norman Green, trustee, who received a stipend in his capacity as full-time Minister of the church. ## **9. Buildings and equipment** The Blackburn property value is shown as insurance value. ## **10. Investments** Listed investments are valued at mid-market price. Investments to the value of £5977 were sold during the accounting period. Page 5 of 6 Independent Examinees Report to the Trnstees of Blackburn EvangelAcal Presbyterian Church I teport on the accounts OF the Churth for thc ycar ￿(kd 31" March 2021. Twhich are set out on pages 3 to 5. Respective ResYmsi￿1jIticS of Trustees and Ex#mitiet The ch2tity's trnsteC5 atc tC5pon5ibk for the ptcparAtion of the accouot& The chatiry's trustees consider that atl autht ts not required for tbis year under section 144(2) of the Chatitics Act 2011 (the 2011 Act) and that an tndependent examin2ti0n is needcd It is my responsibi]tty to: examitie the accounts under section 145 of the 2011 Ac¢ to follow thc ptocedures knd down iti the general Directions given by the Charity Comtnission under section 145(5)(b) of the 2011 Affj 2nd to state whether particular m2ttets h2ve conle to my attthtio Basis of Independent Examin￿8 Rewprt My examin2tion was carried out in accordance Iwith th¢ general Directions given by the CFLatity commissio￿ An exam￿tion illdudes a review of the accounting recotds kept by thc charity and a compatison of the accounts presented with those record& It a]so indlldes consider2ti0n of any unusual items or dtsclosures ]n the accounrs. and seekjng explxDations from you 35 trustees concerning any Such tnatteT& Thc procedures undertaken do not provide all the evidence that would be rcquixed in an audit and consequentty no opinion is as to whether the accounts present a 'true 2nd Fair view, and the teport ts limited to those matters set out in the st2tement bdow. Independent Examinefs Statemetst In connection with my eXaMi￿tion. no matter come to my 2ttentiotL . which wes reasonable cause to believe that in any matetial respect the requitements: to kccp accounting ttcotds iti accordance with section 130 of the 2011 Ac¢ and to prepare accounts which accord with the accounting records and comply the accounting tequirctThthts of the 2011 Act have not been met. or 2. to whith. in my opinion. attention should be drxwn in ordtt to enable a ptopcr understanding of the accounts to be rea¢he(L Namc Douglas McC2llu Rdevant profcssiooal qualificatioll oi boty. Insllbjte of C]Mrtered Account2nts of Eng]#nd and Wales Address: 3 Strangeways Ro2¢ C2tnbrid% CBI 8PR Date- Zop2 Page6of6