OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-12-31-accounts

----- Start of picture text -----
‘Sz
----- End of picture text -----

The Northern Baptist Association

A charitable company limited by guarantee.

Charity Number 1092595 Company Number 4340889

ANNUAL REPORT for the year ended 31 December 2023

ANNUAL REPORT

22

TABLE OF CONTENTS

Statutory Information 3
Combined Trustees’ and Directors’ Report 4
Statement of Trustees’ Responsibilities 20
Report of the Independent Examiner 21
Statement of Financial Activities 22
Balance Sheet 23
Notes to the Financial Statements 24

2

STATUTORY INFORMATION

DIRECTORS AND TRUSTEES

Rev P Dixon

Rev L Donaldson – Regional Minister: Co-Team Lead (appointed September 2023)

Rev Caroline Friend

Mr J Hedges (resigned April 2023)

Mrs A J Hegarty

Mrs J Holder

Rev R Holland

Mrs P Hyde - BMS World Mission representative (resigned December 2023)

Rev P Knight (appointed May 2023)

Rev M McBain – Moderator (appointed May 2023. Appointed Moderator November 2023) Mr G P Monument - Treasurer

Rev V Pansacala (resigned January 2024)

Rev J Pozzo – Regional Minister: Co-Team Lead (appointed July 2023)

Rev A V Ruddle (resigned as Moderator February 2023)

Rev R Searle – Home Mission representative (appointed March 2023)

Mrs J Steel - Home Mission Co-ordinator (appointed Moderator March 2023, resigned

November 2023)

Rev D P Tubby (resigned March 2023)

Rev H Young - Regional Minister, Strategy and Transition (resigned June 2023)

Company secretary Mrs C M Cockerill

Registered office 52-54 High Street, Northallerton, North Yorkshire DL7 8EG

Company number 4340889

Charity registration number 1092595

Bankers

Unity Trust Bank plc, Four Brindley Place. Birmingham B1 2JB

CCLA Fund Managers Ltd, Senator House, 85 Queen Victoria Street, London EC4V 4ET

Independent examiner John W Watson FCA

3

COMBINED TRUSTEES’ AND DIRECTORS’ REPORT

for the year ended 31 December 2023

Structure, governance and management

The Northern Baptist Association (NBA) is a company limited by guarantee which is registered as a charity with the Charity Commission. The Company has adopted Bylaws and a

Memorandum and Articles of Association which together comprise its constitution. The members of the Company are the Baptist churches situated within the Northern region of England.

The Articles of Association require that an Annual General Meeting be held in each year and provide for the convening of other general meetings if required. Each member church has the right to appoint one or more representatives (depending on the number of persons in membership with the church) to attend and vote at general meetings, and each minister in post at a member church shall also be a representative.

The NBA has a Council whose members are the Directors of the Company and the Trustees for the purposes of the Charities Act. The Council consists of:

The members of Council who served as Directors and Trustees during the year are shown on page 3.

4

Objectives and activities

The object stated in the Memorandum of Association is the advancement of the Christian religion especially by the means of and in accordance with the principles of the Baptist denomination as set out in the Declaration of Principle of the Baptist Union of Great Britain. The NBA has reviewed and updated its mission statement to ‘building together for God’s Kingdom’ underpinned by our values of being centred on mission; creative in approach; relational at the core; spirit-led in practice; committed to justice and seeking well-being. Developing collaboration, providing training, supporting churches in their regular life and specific mission focus, as well as providing pastoral support to ministers and others remains at the heart of all that we do.

In setting our objectives and planning our activities the Trustees have given careful consideration to the Charity Commission’s public benefit guidance.

As a small Charity, the remainder of the Trustees’ Report focuses on the main activities undertaken by the NBA to further its charitable purposes for the public benefit.

5

From the Moderator

This year has seen the Northern Baptist Association continue in its vision to build together for God’s Kingdom and we have resonated with the theme of ‘changing landscapes’ as we have sought together to join in where we have seen God at work to see lives and communities transformed by the presence of Christ.

Those serving as part of the Association team began their ministries in January and you can read more of their work later in this report. We have also seen Council members leave and join us and want to thank Dr Penny Hyde and Jess Steele for their leadership on Council for safeguarding, BMS World Mission and as Moderator.

Rev Hayley Young, our Regional Minister for Strategy and Transition, responded to a call to serve the Baptist movement in another Association, and we thank God for her strategic thinking, energy and commitment to scoping the foundations for this season in the Association’s mission and ministry. At our Annual General Meeting in May we were delighted to announce that Rev Linda Donaldson and Rev John Pozzo would serve as Regional Ministers in a co-leadership, job share capacity and they were inducted into their role on 1[st] October 2023 at Heaton Baptist, Newcastle.

We have seen God at work across the region in churches and pioneering contexts and it has been wonderful to see the values of the Association being embraced and championed. We are an Association facing incredible financial challenges, and very much look forward to discovering the results of the Baptists Together National Funding Review in June 2024. You will see from our accounts that we are very grateful for the financial support from grant awarding organisations to be able to operate and we continue to seek God’s provision for the future mission and ministry here in the Northeast.

We are living through an epoch changing time in history when established churches are adapting to changing landscapes. Nevertheless, we hold on to the truth that God’s Kingdom is being revealed across our Association and we know that in all things the Lord is making all things new (Revelation 21:5).

I was appointed to the role of Moderator in October 2023, and I take this opportunity to wish you every blessing as we serve together. May you know peace and joy in the coming days.

Mairi

Rev Mairi McBain

6

Ministry and Mission

2023 brought both encouragements and challenges, new beginnings and endings, all of which were accompanied by a continuing sense that God is doing something new in the Northern Baptist Association.

The work undertaken in 2022 by the Regional Minister for Strategy and Transition identified and implemented a new staffing structure which was configured to address the following priority areas arising from the established vision and values of the NBA (www.thenba.org.uk/values):

Developing and Investing in Leadership (including Continuing Ministerial Development (CMD), lay leadership)

Children, Youth and Families

Mission: Pioneering and Planting

Seeking Well-being

Following successful recruitment in late 2022, the newly appointed staff team took up their posts in January 2023 with a remit to embed the vison and values of the NBA, committed to our shared vision: “Building Together for God’s Kingdom”.

In an early staff meeting the team began to plan the Annual Assembly (held May 13th 2023) themed around the phrase, “changing landscapes”. This was to prove more than a theme for a day as we were to encounter a variety of changing landscapes throughout the year.

In January 2023 the team consisted of:

Regional Minister: Strategy & Transition Rev Hayley Young Administrator Mrs Clare Cockerill Ministry and Formation Facilitator Rev Linda Donaldson Pastoral Facilitator (for cluster formation) Rev Graham McBain Children, Youth, and Families Facilitator Mr Dan Holland Pioneer Facilitator Rev John Cooper Renew Wellbeing Facilitator Mrs Susanna Hinton Safeguarding Lead Vacant*

7

*Rev John Cooper stepped down in Sept 2023 due to work commitments since which time the Pioneer Facilitator post has remained vacant.

** No applications were received for this post which remains an ongoing concern. The role was covered by Rev Tim Presswood until November 2023 when Rev Linda Donaldson assumed responsibility for Association Safeguarding in lieu of making an appointment. The Post is being advertised again in Feb/March 2024.

In March 2023 upon her appointment as Regional Minister: Co-Team Leader of Southern Counties Baptist Association, Rev Hayley Young resigned as Regional Minister: Strategy & Transition with the NBA. We record here, as we did in person, our profound thanks to Hayley for the excellent work she undertook whilst in the NBA.

The recruitment process to appoint a new Regional Minister: Team Lead (RMTL) took place between March and May 2023; an interview panel was appointed, interviews were held in early May, and the names of the successful candidates were presented for appointment to the AGM of the NBA on May 13th 2023. The theme of ‘Changing Landscapes’ proved pertinent that day, heralding a new season in the life and ministry of the NBA but also pointing to our calling under God to always be an Association and a people on the move with God.

Sensing the call and leading of God, Revs. Johnny Pozzo and Linda Donaldson applied together to undertake the role as a job share and were duly appointed Regional Minister: Co-Team Leads (Co-RMTLs). Rev Johnny Pozzo was new to the Association, having worked for many years in churches in London Baptist Association, and took up his position with the NBA on July 1st 2023. Rev Linda Donaldson was, and continues to be, the NBA Ministry and Formation Facilitator and joined Johnny in the Team Lead role on September 1st 2023.

Together with the team they continue the work of embedding the new structure and the Vision & Values of the NBA. An early and ongoing priority and encouragement has been working on the NBA value of ‘being relational to the core’, seeking to serve the ministers, pioneers, chaplains, churches, and ministries of the NBA.

8

The financial crisis which has been referred to in previous years’ reports reached a critical level this year, not only in the NBA but nationally across the Baptist family. This has been significantly in focus since September 2023, taking up a considerable amount of time for both the Co-RMTLs and Gavin Monument, the Association Treasurer. At a national level, colleagues in BUGB and Baptists Together are undertaking a financial model review, the outcome of which will be presented to BU Council in June 2024, for implementation in 2025. Sadly, the impact of the national financial situation upon the NBA is that, as yet, we have been unable to offer any Home Mission grants for 2024.

Amongst the many challenges there are also many encouragements to celebrate over the year. Our new pattern of Ministers’ Conferences meant we had a day’s conference in March at Whitley Bay Baptist Church where we were blessed by the ministry of Ruth Rice, founder of Renew Wellbeing. In October we met at Westgate Baptist Church when we were joined by Kang-San Tang, General Director of BMS World Mission, who challenged and encouraged us as we gathered around the topic: ‘Jesus and the Kingdom of God: Implications for Missional Leadership’. A highlight of that day were the many stories about creative missional initiatives taking place up and the down the Association.

In 2024 we are looking forward to creating space and time to continue to listen to God, to think creatively, strategically, and missionally as we continue to navigate changing landscapes as an Association, as churches and as those called to serve the Kingdom of God together here in the Northern Baptist Association.

Lastly, we record our thanks to a wonderfully gifted and committed staff team and for the support and encouragement of the Trustees of the NBA all of whom give their time freely and tirelessly.

Rev Johnny Pozzo & Rev Linda Donaldson: Regional Minister: Co-Team Leads

9

Ministerial Formation

Recognised Local Ministers

In 2023 Baptists Together introduced a new category of ministry – Recognised Local Ministers (RLM). An RLM is ‘recognised’ by their regional association because they have undergone a programme of training and formation set by Baptists Together. They are ‘local’ because their recognition is for their particular ministry and setting. And they are a ‘minister’ because they are entrusted by a Baptist church with the spiritual oversight of the church or the mission that emerges from it. An RLM does not have to be a church pastor, they may be a local chaplain or pioneer, but their ministry must be connected to a Baptist church or regional association. Since September 2023 the NBA has two RLMs in Training:

Amanda Hegarty: West View Baptist Church, Hartlepool Marion Hodgson: Bishop Auckland Baptist Church

Ministers in Training (MIT)

2023 was the final year for four out of five NBA MITs; congratulations go to Aileen Innes, Fiona Preston, Barbara Revill and Peter Webster on completion of their initial ministerial formation through Northern Baptist College and Cranmer Hall, St John’s College, Durham University. Completing her 2nd year, Karen Smith entered her 3rd and final year in September 2023. As ever we are grateful to God for the gift these ministers are to our churches, missional communities and association. At the time of writing all but one of the above have been called into ministry in the NBA. Rev Barbara Revill, with her husband Rev Paul Revill was called to Pioneer Ministry in Pill, near Bristol.

Newly Accredited Ministers (NAMs)

In 2023 we had five newly accredited ministers at different points in their NAMs process. Each NAM has a NBA mentor and a NAMs college supervisor for ongoing theological reflection and learning and for ministerial and spiritual support. We are grateful to those ministers who give their time to support NAMs in our association in that way.

Current NAMs:

Rev Rachel Holland (2nd year):

Rev Rachel Holland (2nd year): Portrack Baptist Church Rev Mark Hubbard (final year): Redcar Baptist Church Rev Mairi McBain (1st year): Pioneer Minister, Hartlepool

10

Rev Fiona Preston: (1st year): Headland Baptist Church, Hartlepool Rev Peter Webster: (1st year): Grange Rd Baptist Church, Jarrow

Headland Baptist Church, Hartlepool

Inductions and Ordinations

It’s been a huge joy and privilege to see the following ministers ordained and inducted into ministry in the NBA in 2023.

Inductions

Rev Stuart Dennis: Rev Mairi McBain: Rev Graham McBain:

North Shields Baptist Church Pioneer Minister, Hartlepool Pioneer Minister, Hartlepool

Ordinations and Inductions

Rev Fiona Preston: Headland Baptist Church, Hartlepool Rev Peter Webster: Grange Road Baptist Church, Jarrow Rev Aileen Innes Stocksfield Baptist Church

Ordination

Barbara Revill:

North Shields Baptist Church

Rev Linda Donaldson: Regional Minister: Co-Team Lead

Home Mission

Sadly, 2023 has been a disappointing year in terms of Home Mission grants. While the NBA had sought to transition to a new way of giving grants, nationally there was a significant decrease in giving to Home Mission. The impact of this has been realised in our inability to make any grants in 2023. A detailed financial model review is currently underway and we are hopeful that in 2024 we may be able to support missional projects and churches once again.

As an association we have continued to work with the Baptist Insurance Company which has enabled £31,148 of our grants awarded to go to local pioneering and mission projects in the 2nd half of 2023. We are grateful too for the collaboration in mission made possible by partnering with the Lady Hewley Trust.

Rev Linda Donaldson: Regional Minister: Co-Team Lead

11

Administrator’s Report

Our NBA Administrator has been in post for a little over a year now, dividing her time between working at home and working at an office in New Life Baptist Church.

The main focus of the role is to be a first point of contact for the NBA. This tends to be through email although it can also be phone calls. Checking and answering emails tends to be the focus of each morning. Time is spent throughout the month preparing and compiling the monthly e- newsletter which goes out in the last week of the month. They also take minutes at meetings, post on social media, and update the website. She also update minister’s details on Dynamo and upload minister’s documents to MIX, the Baptist Union’s document centre. This includes the Ministerial Recognition documents. The Administrator works directly for the Regional Ministers and meets with them weekly in an admin meeting. In addition they book and manage events, liaise with churches, and produce publicity. Organising safeguarding training is an important part of their role, and includes liaising with the Trainer, organising a host church, publicity, managing the booking on the WIX booking management system and after the training has happened, they update the safeguarding database and issue certificates. They also manage ministers’ Disclosure and Barring Service (DBS) checks and meet with them to verify their documents.

Our administrator works 20 hours a week. For the first year of the post this was spread over 4 days. From September 2023, this has changed to 3 days to allow them more time to get involved in ministry at New Life Baptist Church, though still working 20 hours. Their new days are Monday, Tuesday and Thursday and typically work 9am-3:40pm although these hours are flexible.

Safeguarding

Over the last year we have undertaken 10 different Safeguarding Training sessions. The majority have been level 2 and 3. Most Safeguarding sessions are led by Tim Presswood, although we have had a training session from the BU’s Nicola Gibbard. Overall we have trained 173 people to level 2 and 119 to level 3.

We extend thanks to Clare Cockerill, NBA Administrator

12

Pastoral Facilitation

A Pastoral Facilitating Approach: Visiting & Listening

During their first 6 months our pastoral facilitator has been able to visit most of our NBA ministers in their own churches and communities. This has been a hugely rewarding experience, not only of getting to know this beautiful part of the country but also to build relationship and rapport with our ministers.

----- Start of picture text -----
Clusters
PF in
the NBA
Hospitality OBM
a
----- End of picture text -----

Responding to the Stories: Cluster Planning

In response to the pastoral needs of ministers in balance with the time limitations of the PF Role (16 hours a month), we focussed on 3 areas of Pastoral facilitation: 1) Local Clusters: building closer relationships engaging in mission, mutual support and whatever else is appropriate in each area. 2) Order of Baptist Ministry – Daily Office: A prayer and liturgy-based meeting of accountability and support. 3) Hospitality -The aim is to invite ministers for informal evenings - to support and build relationships, & encourage ministers to look out for each other

NBA Clusters

Since September, 3 clusters have been set up with the plan to meet once a month:

Middle Cluster – based around the Sunderland /Durham area: Meeting on the third Thursday of the month.

Northern Cluster – for the churches north of the Tyne & up to Berwick - Meeting on the 2nd Tuesday of the month

All 3 clusters have met, and the dates are in place for monthly meetings till August 2024 when they can be reviewed.

Order of Baptist Ministry (OBM) cell.

Our first OBM cell met in November 2023 with 6 Ministers attending. This cell will meet

monthly from January 2024 and a new cell will start by Easter 2024 (There is already a waiting list).

13

Missional /Pioneer Cell

Throughout November & December conversations have been held with ministers and leaders who have a more pioneer/missional focus to their ministry. In January 2024 a small group of pioneers are meeting in Hartlepool to talk and plan what would be helpful for mutual support and encouragement. Its early days but we are excited about what may grow from these times together.

Conclusion – An encouraging and rewarding 12 Months.

We are so encouraged that our ministers are valuing and supporting these initiatives, and are hoping that as the clusters establish themselves, we can develop different shapes and sizes of clusters to suit the diversity of our ministers and leaders.

We extend thanks to Rev G McBain, Pastoral Facilitator

14

Children, Youth and Families’ Facilitation (CYF)

This first year of working with a CYF Facilitator has been one of real encouragement. They have been so blessed to work with such a great team in the NBA and have had the opportunity to meet and get to know so many ministers/volunteers and CYF workers across the region.

It has been a privilege to be able to promote and raise the profile of CYF work across the Association and more widely. We have loved connecting with children and young people across churches in the region.

Our CYF Facilitator represented the NBA at the CYF roundtable in October, gathering with other representatives from across the country to pray and discern the ways God is working in and amongst children, youth, and families. Together they thought through how to respond to the challenges of growing mental ill health amongst children and young people and how to better ensure that their voices are heard nationally and regionally. It was great to be able to share what is happening within the NBA and hear encouragement from other regions.

Highlights included taking some young people to Kairos Youth Camp on behalf of their church and seeing the impact the event had on the young people, also seeing more CYF leaders connecting with the NBA leaders' events as well as representing the NBA at the national CYF roundtable gatherings.

2024 looks set to be an exciting year for CYF in the NBA with our first CYF Leaders Away Day in January, free youth volunteer training, opportunities to engage in national research looking to hear from young people and much more.

We extend thanks to Dan Holland, CYF Facilitator

15

Renew Wellbeing Facilitation

This first year has been very encouraging. There are two new Renew Wellbeing (RW) spaces well on the way to being opened, and a few other churches looking at the RW model. It has been an enormous privilege to visit churches in our region and see and hear how God is at work, whatever the size of the church.

One of the first questions we wanted to look at was why there were so few RW spaces in the North East compared with the rest of the country: in January 2023, out of 250 nationwide, there were only 6 in the North East, of which 4 were Baptist, one being in a prison. As we have visited churches, we have found that there are in fact multiple ministries taking place already, serving the needs of people struggling with their mental health, particularly those who are isolated and/or struggling financially. We are therefore exploring with churches the possibility of connecting existing spaces, such as Warm Hubs, with RW, which means that churches can offer slightly more focused support for those with mental illness by linking with mental health services, carers, social prescribers etc; and they are themselves more supported and able to tap into the resources, guidance and support of the national RW charity.

Another aspect of the role has been to encourage churches and church members to look after each other’s wellbeing, both by developing good wellbeing habits and also by enabling one another to take time out as necessary. It was a privilege to provide some Advent wellbeing resources at the end of the year, which were based on some created in 2020 by Renew Wellbeing, and could be used for personal devotions or together as a church.

Looking ahead, as well as walking with the leadership teams where churches are going through the process of opening a RW space or considering whether to do so, we will seek to build relationships with other churches in the Association. We are also looking to provide regular wellbeing resources, which will be circulated in the NBA e-news, the website and social media.

16

Our RW facilitator reported that their overall response to last year is that it has been wonderful to be part of this new team, and to be able to help to build the relationships both on the team and between the NBA and the churches who engage. They are excited, and grateful to the Lord for what He is doing.

We extend thanks to Susanna Hinton, Renew Wellbeing Facilitator

BMS World Mission

Since her last report in July 2023, our BMS representative has been able to lead a service in their own church - Stockton Baptist church - for the Harvest Appeal at their All-In service. They were able to lead and preach at Headland and then West View Churches in Hartlepool, as they had their Harvest Appeals in October. Stockton held a mission Sunday in November, and they were able to advertise the prayer tree we were planning for Advent. Essentially they had a Christmas tree decorated with prayers for BMS and Mission Aviation Fellowship, and every Advent Sunday, the congregation were encouraged to take a new prayer for the week. This was shared with BMS when speaking to Ben Drabble, BMS communications, letting him know that Stockton BC would be praying through Advent for the work of BMS, having got the idea from the Engage magazine the year before.

On behalf of the Trustees, they attended online the BMS Council in December and provided feedback to be used in the e-news as discussed with the Trustees.

On reflection, they have attended BMS Council approximately six times, and although feedback to Trustees is easier, there has been very little opportunity to report back to the wider NBA. We have been encouraged to hear about updates on new personnel, or ways of working that I never failed to be excited about. Although there have been opportunities to preach or take a Harvest service, this too has been limited, and on a number of occasions that this occurred it was because the Regional Minister facilitated this. At the NBA assembly the only churches that invited me to preach /lead were Hartlepool churches where people already knew me. Is it because Churches are already heavily involved with Mission and supporting their link mission workers, that they or their ministers do not need a speaker? Albeit there are not that many churches now linked to a mission worker and this link will be changing as BMS changes how personnel are sent.

17

We were sad to hear that, although still very passionate about BMS World Mission and our Baptist mission organisation, that they will be laying this down for this time. We recognise there is more we can do in the NBA to ensure BMS is not lost amongst the rest of our work. We are praying that the right person will become obvious to take on this role alongside Rev J Pozzo.

We extend our huge thanks to Penny Hyde, for serving as our BMS World Mission representative.

Financial Summary

Key changes

This financial year has been one of significant change for the Association. We are grateful to Rev H Young, who left on 30 June, for serving as Regional Minister: Transition and Strategy. Hayley led us on a turbulent journey of transition and change into an Association that is more focussed on the needs of the churches it serves. We were blessed to appoint Rev L Donaldson and Rev J Pozzo in a job share arrangement to be our Co-Regional Minister: Team Leaders to continue the work God has across our Association.

Income

During the year, total income of the Association increased by £4,000. This was primarily as a result of donations totalling £16,000 received from the other regional associations. This was to reduce the impact of the 2022 clawback by Baptists Together, which was done through reducing payments in 2023. We are incredibly grateful to the regional ministers and Trustees of those associations for their willingness to share resources for God’s work. Further to this, interest rate rises resulted in a £3,800 increase in investment income. We continue to receive significant support from the Lady Hewley Trust to support our pioneering project across Hartlepool.

Expenditure

The total expenditure of the Association increased by £34,000. The main cause of this was the start of the Hartlepool pioneering project, a three-year scheme working across the area underpinned by a number of churches. Staffing costs were also significantly different caused

18

by the new structure of having a range of contracted team members each with their own area of focus, which replaced the previous role of a Regional Minister: Mission Enabler. Further to this we saw a reduction in costs due to the gap between the resignation of Rev H Young and the appointment of our new job-share arrangement of Rev L Donaldson and Rev J Pozzo.

Net resources

The receipt of donations in 2023 to offset the Baptists Together clawback in 2022 has had a significant impact on net resources. Unrestricted funds have increased to £75,000 (£58,500 in 2022).

Looking ahead

Baptists Together is intending to finalise its financial review in mid-2024, but have pre-empted this by recognising the material reduction in Home Mission levels nationally. The position will be extremely challenging and Baptists Together have agreed a process to support the Associations through 2024 in order to continue planned levels of service without having to make significant reductions before the result of the financial review is published. The NBA remains successful at bringing in resources to support pioneering work, maintaining our ability to support churches in 2024 through grants of £73,000 (£79,000 in 2023). The loan repayment on the manse remains the only notable liability, which is funded through the budget that previously met the lease cost of the previous regional minister’s home.

Reserves

It is the policy of the Trustees to seek to maintain unrestricted reserves in the Association’s General Fund equivalent to a minimum of 50% of the Association’s annual unrestricted expenditure. This will be challenging in the coming years due to the loan liability due to the Yorkshire Baptist Association. However, the policy will continue to be reviewed annually.

The Trustees declare that they have approved the Trustees’ report (including Directors’ report) above.

Rev L Donaldson

18 March 2024

Regional Minister: Co-Team Lead

19

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees, as Directors of the company, are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the company at the end of the financial year and of its surplus or deficit for the year. In doing so the Trustees are required to:

The Trustees are also responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that its financial statements comply with the Companies Act. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the company and to prevent and detect fraud and other irregularities.

20

REPORT OF THE INDEPENDENT EXAMINER

to the Trustees of The Northern Baptist Association (company number 4340889) (“the Company”)

I report on the financial statements of the Company for the year ended 31 December 2023, which are set out on pages 22 to 30.

Responsibilities and basis of report

As the Charity’s Trustees of the Company (who are also the Directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your Charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

Independent Examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

to which attention should be drawn in this report in order to enable a proper understanding of

the accounts to be reached.

John W Watson FCA

6 April 2024

43 Norham Drive Morpeth NE61 2XA

21

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 December 2023

Note
INCOME AND ENDOWMENTS
Donations and legacies
2
Investment income
3
Income from Charitable
activities
4
Other income
5
Total income and
endowments
EXPENDITURE
Expenditure on Charitable
activities
6
Total expenditure
Net income/(expense) for the
year before transfers
Transfers between funds
NET MOVEMENT IN FUNDS
Total funds brought forward
TOTAL FUNDS
CARRIED FORWARD		 2023
Unrestricted
Designated
Restricted
Total
£
£
£
£
27,450
–
–
27,450
5,101
–
–
5,101
149,420
–
–
149,420
37,638
–
–
37,638
219,609
–
–
219,609
(203,038)
–
–
(203,038)
(203,038)
–
–
(203,038)
16,571
–
–
16,571
–
–
–
–
16,571
–
–
16,571
58,507
200,892
–
259,399
75,078
200,892
–
275,970		 2022
Unrestricted
Designated
Restricted
Total
£
£
£
£
2,584
–
–
2,584
1,282
–
–
1,282
152,868
–
–
152,868
58,887
–
–
58,887
215,621
–
–
215,621
(168,710)
–
–
(168,710)
(168,710)
–
–
(168,710)
46,911
–
–
46,911
–
–
–
–
46,911
–
–
46,911
11,596
200,892
–
212,488
58,507
200,892
–
259,399

All of the above arises from continuing operations. The Charity has no recognised gains or losses other than those shown above and therefore no separate statement of total recognised gains and losses is presented.

22

BALANCE SHEET

as at 31 December 2023

Note 2023 2023 2022 2022
£ £ £ £
FIXED ASSETS
Tangible fixed assets 9 172,500 172,714
Investments 10 2,355 2,355
174,855 175,069
CURRENT ASSETS
Debtors 11 12,325 –
Cash at bank and in hand 12 182,494 201,586
194,819 201,586
CURRENT LIABILITIES
Creditors 13 (93,704) (117,256)
NET CURRENT ASSETS 101,115 84,330
NET ASSETS 275,970 259,399
CHARITY FUNDS
Endowment 14 – –
Restricted 14 – –
Designated 14 200,892 200,892
Unrestricted 14 75,078 58,507
TOTAL CHARITY FUNDS 15 275,970 259,399

For the year ended 31 December 2023, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Companies Act 2006. At the request of the Directors an independent examination of the financial statements has been carried out in accordance with the general Directions given by the Charity Commission and the Independent Examiner’s Report is on page 21.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The notes on pages 24 to 30 form an integral part of these financial statements.

These financial statements were approved by the Directors on 18 March 2024 and signed on their behalf by:

Rev L Donaldson Regional Minister: Co-Team Lead & Director Company number: 4340889

Mr G P Monument Director

23

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

1 Accounting policies

Basis of preparation

The financial statements are prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102); the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102); and with the Charities Act 2011. The Charity has claimed the exemption in accordance with section 7 of FRS 102 not to prepare a cash flow statement.

The Northern Baptist Association is a registered Charity, number 1092595, and meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Income recognition

All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Donations

Donations are accounted for gross when received.

Legacies

Legacies are accounted for on the earlier of notification of an impending distribution and the legacy being received, provided that the legacy can be properly quantified.

Investment income

Investment income is included in the accounts in the year in which it is receivable.

Expenditure recognition

All expenditure is accounted for on an accruals basis. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Grants payable

The Charity makes grants to other organisations whose charitable objectives complement its work. They are accounted for in the year in which they are paid.

Support costs

Support costs are those that assist the work of the Charity but do not directly represent charitable activities and include office and governance costs.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off fixed assets, less their estimated residual value, over their expected useful lives as follows:

Freehold land and buildings Not depreciated Office Equipment 50% straight line

Freehold land and buildings comprises a manse which is held with a view to furthering the objects of the Charity. No depreciation is charged against these assets on the basis that the residual value is anticipated to be at least equal to the carrying value.

Investment assets

Investments are initially recognised at cost. Subsequently they are measured at fair value with changes recognised in the Statement of Financial Activities if the shares are publicly traded or their fair value can otherwise be measured reliably. All other investment assets are shown at cost less impairment.

24

THE NORTHERN BAPTIST ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

1 Accounting policies (continued)

Cash at bank and in hand

Cash and cash equivalents are defined as cash balances in hand and in the bank (including short-term cash deposits).

Funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Association and which have not been designated for other purposes.

Designated funds comprise funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Endowment funds represent those assets which must be held permanently by the Charity. Income arising from endowment funds can be used in accordance with the objects of the Charity and is included in unrestricted income. Any capital gains or losses arising on investments form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund.

Employee benefits

The Association operates a Defined Contribution (DC) Plan for its employees (note 16). A DC plan is a pension plan under which the Association pays fixed contributions into a separate entity. Once the contributions have been paid, the Association has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the Association in an independently administered fund.

Prior to 2012, pension provision was made through a multi-employer Defined Benefit (DB) Pension Plan. The Association settled its deficit to this pension plan in 2019.

2 Donations and legacies

Donations and legacies
Assembly income
Contributions to preaching costs		 Unrestricted
Designated
Restricted
Total 2023
Total 2022
£
£
£
£
£
26,574
–
–
26,574
1,098
456
–
–
456
70
420
–
–
420
1,416
27,450
–
–
27,450
2,584

During the year ended 31 December 2022 all of the income related to unrestricted funds.

3 Investment income

CCLA COIF Charities Deposit
Fund interest
Loan interest		 Unrestricted
Designated
Restricted
Total 2023
Total 2022
£
£
£
£
£
4,901
–
–
4,901
1,082
200
–
–
200
200
5,101
–
–
5,101
1,282

During the year ended 31 December 2022 all of the income related to unrestricted funds.

25

THE NORTHERN BAPTIST ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 December 2023

4 Income from charitable activities

Baptist Union of Great Britain
Core Funding		 Unrestricted
Designated
Restricted
Total 2023
Total 2022
£
£
£
£
£
149,420
–
–
149,420
152,868
149,420
–
–
149,420
152,868

During the year ended 31 December 2022 all of the income related to unrestricted funds.

5 Other income

Grant from Lady Hewley Trust
Other grants
Course Fee Income
Other income		 Unrestricted
Designated
Restricted
Total 2023
Total 2022
£
£
£
£
£
29,826
–
–
29,826
36,682
1,250
–
–
1,250
18,232
5,145
–
–
5,145
3,596
1,417
–
–
1,417
377
37,638
–
–
37,638
58,887

During the year ended 31 December 2022 all of the income related to unrestricted funds.

6 Expenditure on Charitable activities

Grants payable
Staff salaries
Employer’s National Insurance
Employer’s pension
contributions
Contracted staff
Housing expenses
Conferences and courses
Travel expenses
Committee travel and expenses
NBA Gatherings
Loan repayments
Professional services
Other expenses
Support costs:
Telephone, stationery, postage
Depreciation of equipment
Insurance		 Unrestricted
Designated
Restricted
Total 2023
Total 2022
£
£
£
£
£
77,106
–
–
77,106
30,074
54,882
–
–
54,882
77,144
1,080
–
–
1,080
1,349
5,220
–
–
5,220
7,790
24,204
24,204
-
13,019
–
–
13,019
15,475
2,470
–
–
2,470
3,199
8,358
–
–
8,358
11,353
337
–
–
337
124
23
–
–
23
376
6,075
–
–
6,075
4,762
-
-
6,665
5,933
–
–
5,933
6,291
198,707
–
–
198,707
164,602
2,354
–
–
2,354
2,175
214
–
–
214
215
1,763
–
–
1,763
1,718
203,038
–
–
203,038
168,710

During the year ended 31 December 2022, all expenditure related to unrestricted funds. The average number of employees during the year was 2 (2022: 3).

No employee received emoluments in excess of £60,000 during either the current or previous year.

26

THE NORTHERN BAPTIST ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 December 2023

7 Grants and donations payable

Home Mission grants
Annual grants
Berwick
Blackhill
College Tutor
Hartlepool, Headland
Marsden Road
Redcar
Wallsend
Donations
NECAT
Northumbria Industrial Mission
BMS World Mission
Home Mission		 Unrestricted
Designated
Restricted
Total 2023
Total 2022
£
£
£
£
£
3,250
–
–
3,250
6,500
–
–
–
–
3,000
2,797
–
–
2,797
3,803
65,103
–
–
65,103
9,371
1,000
1,000
4,000
4,500
–
–
4,500
–
–
–
–
–
2,500
76,650
–
–
76,650
29,174
–
–
–
–
600
–
–
–
–
300
228
228
–
228
228
–
77,106
–
–
77,106
30,074

During the year ended 31 December 2022 all amounts paid related to unrestricted funds.

8 Trustees’ remuneration and expenses

The following payments were made to Trustees under Section 5d, 5e and 6 of the Memorandum of Association:

Salaries
Pension costs
Housing expenses
Travel expenses		 2023
£
41,520
4,073
7,670
8,198
61,461		 2022
£
71,865
7,531
15,475
11,399
106,270

Rev. H Young acted as one of the Association's Trustees until June 2023 and received remuneration of £20,594, housing expenses of £808 and travel expenses of £4,795. In addition the Charity made pension contributions totalling £1,952.

Rev. L Donaldson acts as one of the Association's Trustees (from Sept 2023) and received remuneration of £11,815, housing expenses of £2,687 and travel expenses of £1,593. In addition the Charity made pension contributions totalling £1,185.

Rev. J Pozzo acts as one of the Association's Trustees (from June 2023) and received remuneration of £9,111, housing expenses of £4,175 and travel expenses of £1,810. In addition the Charity made pension contributions totalling £936.

The Trustees incurred termination costs totalling £0 in 2023 (£14,850 in 2022) as payment in lieu of notice. Termination costs are recognised in the accounts at their settlement date.

During the year, excluding expenses set out in the above table, further expenses of £117 were incurred by four Trustees. These expenses were in relation to travel and subsistence.

The Trustees are the key management personnel of the Charity.

The pensions costs relate to employer contributions to the Defined Contribution plan within the Baptist Pension Scheme.

27

THE NORTHERN BAPTIST ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 December 2023

9 Tangible fixed assets

Freehold land & Fixtures, fittings Total 2023 Total 2022
buildings and equipment
£ £ £ £
At the beginning of the
year 172,500 1,079 173,579 173,150
Additions – – – 429
Disposals – – – -
At end of the year 172,500 1,079 173,579 173,579
Depreciation and impairments
Basis None Straight Line
Rate 50%
At beginning of the year – 865 865 650
Disposals – – – –
Depreciation – 214 214 215
At end of the year – 1,079 1,079 865
Net book value
Net book value at the
beginning of the year 172,500 214 172,714 172,500
Net book value at the end
of the year 172,500 – 172,500 172,714

In 2021, the Charity purchased a freehold property for £172,500. This property served the purpose as a manse for the Regional Minister, Strategy & Transition, and held as an asset after her departure. The purchase was part funded by a £100,000 loan from the Yorkshire Baptist Association (YBA), repayable over 15 years (see note 13).

10 Investments

Cost
At 1 January
Additions
Disposals
At 31 December
The investments are analysed as:-
Baptist Insurance Company plc –
471 £5 shares fully paid		 2023
£
2,355
–
2,355
2023
£
2,355
2,355		 2022
£
2,355
–
–
2,355
2022
£
2,355
2,355

28

THE NORTHERN BAPTIST ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 December 2023

11 Debtors

Prepayments and other debtors
12
Cash at bank and in hand
Unity Trust Bank plc
CCLA COIF Charities Deposit
Fund		 2023
£
12,326
2023
£
67,547
114,947
182,494		 2023
£
–
2022
£
91,465
110,121
201,586

13 Creditors


Accrued expenses and deferred income
Loan from YBA
Baptists Together clawback
Other creditors		 Amounts falling due within
one year
Amounts falling due after
one year
This year
Last year
This year
Last year
£
£
£
£
2,311
571
–
–
4,917
5,123
86,476
90,539
–
21,023
–
–
–
–
–
–
7,228
26,717
86,476
90,539

14 Summary of fund movements

Unrestricted
General Fund
Designated
Mission Support Fund
Manse
Restricted		 Balance
brought
forward
Incoming
resources
Outgoing
resources
Transfers
Balance
carried
forward
£
£
£
£
£
58,507
219,609
(203,038)
–
75,078
28,392
–
–
–
28,392
172,500
–
–
–
172,500
–
–
–
–
–
259,399
219,609
(203,038)
–
275,970

Mission Support Fund

In 2022 Trustees agreed to consolidate all historical Designated funds into a single Mission Support Fund. This is part of the implementation of a transitional plan for the NBA to a future funding model with a priority focus on supporting mission work through the churches within the NBA.

Manse

The manse comprises freehold land and buildings which is held with a view to furthering the objects of the Charity.

29

THE NORTHERN BAPTIST ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 December 2023

15 Analysis of net assets

Endowment funds
Restricted funds
Designated funds
Unrestricted funds		 Fixed assets
Investments
Current
assets
Current
liabilities
Provisions
Total
£
£
£
£
£
£
–
–
–
–
–
–
–
–
–
–
–
–
172,500
–
28,392
–
–
200,892
–
2,355
166,427
(93,704)
–
75.078
172,500
2,355
194,819
(93,704)
–
275,970

16 Pensions

Baptist Pension Scheme

The Association is a participating employer in the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the Employer and the other participating employers.

The Ministers and staff employed by the Association are eligible to join the Scheme.

The Scheme, previously known as the Baptist Ministers’ Pension Fund, started in 1925, but was closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final Minimum Pensionable Income for each year of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income.

In 2019 the Association enacted a voluntary cessation event under Section 75 of the Pensions Act 1995. This made the Association liable for a proportion of the overall deficit (assessed by reference to the cost of securing benefits by the purchase of annuities) applicable to its current and previous Ministers who were members of the Scheme prior to 2012. The Association settled its debt during 2019 and now has no further obligations to the DB Plan within the Scheme.

From January 2012, pension provision is being made through the Defined Contribution (DC) Plan within the Scheme. In general, members pay 8% of their Pensionable Income and employers pay 6% of members’ Pensionable Income into individual pension accounts, which are operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long-term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva Limited. Members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their employers also pay a total of 5%.

The total Defined Contribution pension cost for the Association for the year was £5,220 (2022 £7,790).

17 Related party transactions

There were no related party transactions, other than those with the Trustees (note 8), in either the current or previous year.

18 Funding commitments

The Charity is committed to paying £72,978 of Home Mission grants during the year ending 31 December 2024 subject to certain conditions being satisfied.

These funding commitments are not recognised as a liability or provision within these financial statements.

30