Registered Charity no 1106128 St. Andrew's Baptist Church, Shepperton Trustees Report and Financial Statement for the year ended: 31st December 2022
St. Andrev/s Baptist Church, Shepperton Report of the Trustees for the year ended 31st December 2022 INI)EX Page Legal and Admlnlstrallve Inf0mtIon 2-3 Report of the Trustees Statement of Trustees. Responslblllt5es 6-7 Independent Examinerfs Report Statement of Financial Activities Balance Sheet 10 Notes to Financial SLitements 11-16
St. Andrev/s Baptist Church. Shepperton Report of the Trustees for the year ended 31st December 2022 Legal and Admlnlstrattve Infomiatlon The RegiSted Charity number is I1(128. The principal address Is: St. Andre5 Baptist Church. Shepperton Upper Halliford Road Shepperton Middlese TW17 8SE Trustees For the year ended 31 December 2022. the Trustees of St. Andrew's Baptist Church Shepperton. who served during the year were: David Evans Sandra Gibbon5 Christopher Prater Penny Sitton Gary Slatter Marilyn Harris Raymond Pitt (appointed 27 March 20221 Pastor Rev Thomas Hoyles Youth Workers None were employed durirvd the year Treasurer AndW Beck Bankers Barclays Bank 8/12 Church Street Walton-on-Thames Surrey, 12 2YW
St. Andrews Baptist Church, Shepperton Report of the Trustees for the year ended 31st December 2022 Bankers- continued National Westminster Bank 67 High Street Staines Middlesex TW18 4PU Solldtors Lewis & Dick 443 Kingston Road Ewell Surrey KT19 ODG Reporting Accountant TA Wells FCA 31. Elizabeth Avenue Staines Middlesex, TW18 IJW
St. Andrews Baptist Church. Shepperton Report of the Trustees for the year ended 31st December 2022 Constitution and Internal Control The Church 15 governed by its Trust Deed (dated 4th April 19731 and is a registered charity wfch the number 1106128. The Trust Deed provided for a minimum of six Trustees. Objects of the Charity St. Andrew's Baptist Church Shepperton exists to glortfy God and serve Jesu5. God'5 son. within the communitie5 of Upper Halliford and Shepperton and in furtherance of the above objertive the Trustees shall enable the Church.. To reach outto all people inthe communityso that every man. woman and child can have the opportunity to hear, understand and receive the gospel of salvation. To provide sound Biblical teaching and to equip God'5 people to deepen their faith and share It with others. To provide and mointain suitab5e buildings and equipment to further the objectNes of the Church. Organlsatlonal Strurture The Trust is governed by a ih)ard of Trustees appointed by the Church in a General Meeting. The Church currently employs one full-time member of stsff - its pastor. Every member of the Church, whether employed or not. is expected to be involved in reaching out and helping the community. Church members give their time freely helping others. by praying for. and visiting the slck and those In need, by being involved in teaching young people, by testifying to God's love and by public worship. M¥Jch of the work is done privately without recognTtion and the hours and value of that time cannot be quantlfied. The financial resources of the Church. to a very large extent are gNen by the members of the Church. Public Benefft The Trustees are avffire of their duty, set out in Section 4 of the Charities Art 2(K)6. to have due regard to the public benefrt guidance published by the Chartty Commission. Therefore, the Trustees always ensure that the Trust's actNities are in line with its objettives. which are set out under the heading of "Organisational Structure. above. whilst spectfic artivities of Public Benefft undertaken during 2021 are set out in the following paragraph.
St. Andrew's Baptist Church, Shepperton Report of the Trustees for the year ended 31st December 2022 Revlew of Progre55 and Athievement for 2022 During the year the Church actNities gradualty moved away from operating under the Covid restrictions to where we We before the restrirtions Started. The Tnjstees, on behalf of the Church Membership and visitors, would like to thank everyone that wa5 involved in keeping the Church open during this transitlon perlod. During the year. regular Church meetings returned to the Church. but the use of the Risk Assessments proces5 continued. This was to ensure that appropriate precautions were being maintained to ensure that the safety issues were bein8 addressed within the Church actNities. During the year, the Church meeting fomially agreed wÈth the Proposal that the Church Hall would be sold to purchase a Manse for the Minister under the terms of the revised financial plan. This Projert was completed during the year and the Trustees. on behalf of the Church members and visitors would like to thank eVeryOr that had been involved with this imtKfyrtant issue for the Church. During the year. the Cash Reserve was reviewed in order to enable the purchase of the Manse. The use of the ZOOM Meeting Software that had proven to be invaluable during the lockdown was phased out during the year as the reStrtionS were lifted. The system is still available if required. Wlthdrawal and Rtrsubmission of Amended Accounts The Trustees Report. Independent Examinerfs Report and Financial Accounts for the year ended 31 December 2022 were approved by the Trustees and presented to the members at the Annual General Meeting held on 26 October 2023 where they were adopted by those present. However. in the following month. a member raised a query aiK)ut the deposit of £980 which had been paid to the landlord of the house rented for the pastor before accommodation could be purchased for him. On investigation, it was discovered this had been received in 2022 but mis-analy5ed as a non-gift aided donation. A5 a result, both the income for the year and the current assets at the balance sheet date had been overstated by £980. The member raising the matter polnted out that as a result of the error, the surplus on General Funds for the year had been overstated by 13.6%. This was before taking into account the transfer from Restricted Funds and the gain on sale of property when the over statement became 0.28%. To rettify this error, the original accounts are being wÈthdrawn and replaced with a set which corrects the original mis-statement. Management and Governance Arrangements The Trust Deed {dated 4th April 19731 provides for a minimum of Six Trustees. The Trustees met six times during the year- the usual thee scheduled meetings, together with three more required by the demands of busine55. When the need arises, new Trustees are appointed by a two thirds majority of Church members present at a Church meeting. To be eligible to become a Trustee. a person must be a member of the Church. must have been baptised by total immersion as a believer. and must have declared their belief in the Church's dortrine of Faith. A new Trustee receives copies of the Trust Deed. the previous year's annual report and accounts and a copy of the Charity Commission leaflet "The Essential Trustee: What you need to know".
St. Andrews Baptist Church, Shepperton Report of the Trustees for the year ended 31st December 2022 Trustees, Responslbilitles Charty law requires the Twstees to prepare financial statements for each financial year whlch are a true and fair view of the state of the affairs of the charity and of the surplus or deficit of the charty for that period. In preparing those financial ststements, the Trustees have: Seletted suitable accounting policies and then applied them consistentty Made judgements and estimates that are reasonable and prudent. Stated whether applicable accounting standards have been foll0vd. subjett to any material departures disc105ed and explained in the financial statements. Prepared the financial statements on the going concern basis. The Trustees have overall responsibility for ensuring that the charity has appropriate systems of control. financial and governance. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities SORP and the Charities Act 2011. They are also reSnsible for safeguarding the assets of the charity. and heno taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that- The charity is operating efficiently and effectivelv. Its assets are safeguarded against unauthorTsed use or disposition. Proper records are maintained. and the financial information used wfchin the charity or for publication. is reliable. The charity complies with relevant laws and regulations. The systems of internal control are designed to provide reasonable. but not absolute, assurance against material misstatement or loss. Financial Review. Investment and Reserve Poli There are no $trICt10n$ on the charity's F)ower to invest funds. The Trustees seek to keep working capital at a level sufficient to meet 6 months expenses as they fall due. At of the 31" December 2022, the totsl cash at the bank and on dewstt was £54,4f The Trustee's believe that these reserves are appropriate for the on%oing work of the Church.
St. AndreWs Baptist Church. Shepperton Report of the Trustees for the year ended 31st December 2022 Fundlng The money receNed by the Trust comes frorn Church Members and those who attend Worship Services. Donations The Trustees. after Considering recommendations from the Deacons of the Church, make donations to organisations and others involved in Christian work. relief of poverty and the furtherance of education. Details of such donations made in 2022 with comparatNe figures for 2021 are set out in Note 15 to the attached accounts. Key Management Personnel Remuneration Each year the Board of Trustees reviews the muneratIon paid to the Church Pastor. It is the intentlon to offer a salary that falls under the guidelines of the Baptist Union when setting the salary of a minister. Rlsk Analysis Health and Safety Risk Assessmerrts have been carried out to compty with the Management of Health and Safety at Work Regulations 1992 and the Fire Precaution5 (Workplace) Regulations 1997. The Workplace Risk Assessment covered th.e Church. Church Hall and ground5 known as St. Andrew's Baptist Church. Shepperton. This assessment lists hazards. those at risk, controls in place and actions required. Items needing fvrther work are listed and work is ongoing. The written document has been made available to staff and will be reviewed on a regular ba5iS. The Fire Risk assessment covered the Church, Church Hall and grounds known as St Andrew's Baptist Church. Shepperton. This document lists the hazards, people at risk and existing precautions. A standard fire risk factor scorin8 System is used and the overall risk factor is considered low. This risk assessment will be reviewed on a regular basis or as changes to buildings or use dictate. The Trustees have not identffied any risks in the charitys 5YStems of administration and control but continue to keep tt under review on a regular basis. The Report was approved by the Trustee's before presentation to the Annual General Meeting of the Church. Signed on behalf of the Tntstee5 by Christopher Prater Date. i* December 2023
St. Andre$ Baptist Church, Shepperton Independent Examiner's Report for the year to 31" December 2022 Respective Responsibilities of Trustees and Examiner I report on the accounts of the charity for the year ended 31 December 2022 set out on pages 9 to 16. 1 am qualffied to undertake this work. being a member of the Institute of Chartered Accountants in England arKI Wales. The charity's Trustees are responsible for the preparation of the accounts. You, as the charity's Trustees, consider that an audit is not required for this year under Section 144(2)) of the Charities Ad 2011 (the 2011A¢t), and thal an independent examination is needed. It is my responsibility to: examine the Accounts under Section 145 of the 2011 Act" to followthe prowlures laid down in the General Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Art and to state whether particular matters have (x>me to myattenlion. Basls of Independent examlnerfs statement My examination was carried out in ac(x)rdan with the General Directions given by the Charty Commission. An examination indudes a review of the accounting records kept by the charity and a comparison of the accounts presented wth those records. It also includes consideration of any unusual rtems or disclosures in the accounts and $kIng explanations from you as Trustees concerning any such matters. The procedures undertaken do nol provide all the 8vidence that Uld b8 required in an audit, and consequently no opinion is given as to whether the accounts present a rue and fair vwf and the report is limited to those matters set out in the statement below. Independent examiner's statement In connectbon with my examination, no matter has come to my attenn. Which gives me reasonable cause to believe that in any material respect the requirements: To keep accounting records in accordan with section 130 of the 2011 Act; and To prepare accounts which accord with the accounting records and comply with the accounting requirements ofthe 2011 Act, have not been met", or To whith, in my ¢)pinvJn. attention should be drawn in order to enable a proper understanding of the accounts to be reached. 31, Elizabeth Avenue. Staines. TW18 1JW Signed on: LU Trevor IAÈIIS Chartered Accountant Indepertdent Examiner . Dernber 2023
St. Andre5 Baptist Church, Shepperton ststement of Financial Activities For the Year Ended 31" December 2022 Gon•rnl Restricted 2022 2021 INCOMING RESOURCES Offerings.. Non Gift Aid Gift Aid Restricted Fund Ripts Non Restricted Fund Receipts Gift Aid 15.227 52.291 15.227 52,291 79,415 56.276 12,811 52,581 4,269 2,000 16 79,415 56.276 67,518 12.856 572 135,691 203.209 14.CE9 26.925 572 71,661 13,646 65 Tax Reclaimed Bank Interest Received TOTAL INCOMING RESOURCES 80,946 149,760 230,706 8¥,372 RESOURCES EXPENDED Donations Restricted Fund Payments Outreach and Children's Work Management and administrabon TOTAL RESOURCES EXPENDED 15 16 11,820 11.820 9,480 589 2,735 349 62.561 74,730 349 62.561 77,465 43,645 53,714 2.735 NET INCOMING RESOURCES before transfer Transfer 6.216 147,025 153.241 31,658 16 160.520 (160.520) 166.736 {13,495) 153,241 Net Incoming Resources aftgr transfer 31,658 EXCEPTIONAL ITEM Galn on sale of property 185,843 185,843 NET INCOMMINGI(OUTGOING) ReSOue5 for the year after exceptional Item 352.579 113,495) 339,084 31,658 Balances 1st January 2022 581,668 15.870 597,538 565,880 Total funds at 31st December 2022 934,247 2.375 936,622 597,538 All of the actmties to which thi5 Statement relates are continuing. The al)ove ststement contains all gains and10s5e5 for the year. The notes on pages 11 to 16 fom) part of these accounts.
St. AndreS Baptist Church, Shepperton Balance Sheet as at 31" December 2022 2022 2021 FIXED ASSErs Church Hall Buildings Upper Room Project Manse 675 301,644 48,845 301.644 48,845 522,457 872.946 351.164 CURREp¥f ASSErs Bank BalanS Debtor5 12 232,601 14,625 247,226 10,141 64.601 CURRENT LIABILMES Creflrtors 11 ¥25 852 NET CURRENT ASSETS 63.676 246.374 TOTAL NET ASSETS 936.622 597,538 Represented by General Fund 934.247 581,668 Restricted Funds 2,375 15,870 936.622 597.538 Approved by the Trustees on ......-..... December 2023 Signed on their behalf by CHRISTOPHER PRATER SIGNATURE Christopher Prater io
St. AndreS Baptist Church, Shepperton Notes to the Accounts For the Year Ended 31" December 2022 1. Accounting Policies a) Basis of Preparation These accounts have been prepared under the historical cost convention and on the accrual's basis and in accordance wtth the Statement of Recommended Practi 'Ac¢ounting and Reporting by Charities prepanng their accounts in accordance with the Financial Reporbng Standard applicable in the UK and Republic of Ireland (FRS 102)- issued on 16th July 2014, and the Chanties Act 2011. The Trust constitutes a public benefft entty as defined by FRS 102 and the Trustees consider there are no material UnrtaIntieS about the trust's abilrty to continue as a going concem. Note 14 provid6s further infom)ation on the matter of Going Concern. b) InGome Recognition Gifts, offerings and interest are brought into the accounts when money is physically reiVed or credited to one of the Trusfs bank accounts. Income from tax reclaimed in sped Gift Aided donations is brought into the a¢munts at the same time as the gift to which it relates. c) Expenditure Recognition Expenditure is recognised and brought into the accounts when the trust incurs an obligation to settle a liability for goods or Servi 5xovided by a third party. d) Depreciation The cost of any equipment acquired for use in the Church's ministry is written off as incurred. The Church Buildings are not depreciated as ti is the Trusteès, policy to maintain them to SUL* a standard that their estimated residual value is not less than their book value. e) Statement of Cash Flows The Trustees have taken advantage ofthe exemption provision for charities with an income under £500,000 per annum and have not Produ such a statemenL n Donated Goods, Facilities and Services As the Trust received none of the above during the year, the Trustees have not needed to include any such items in these accounts. In the event of them being reoived in future years, the Trustees will exercise thr best endeavours to indude them at their estimated market value. g) Cash and Bank Balances These are included in the Balance Sheet at the BalanS shown by the Bank Statements after adjusting for unpresented items where appropriate. h) Donations Made The Trustees, operate a policy of making donations to other Christian organisations working either in the UK or abroad to assist them in reaching out to others with the Gospel of Salvation. These donations are based on a percentage of the Trusys income for the year at the time the donation5 are authorised. li
St. Andrev/s Baptist Church. Shepperton Report of the Trustees for the year ended 31st December 2022 2. A8sets and Liabilltles The Trusvs only assets and liabilities are sh¢)wn on the Balance Sheet There are no known material matters not disclosed in the StsteftEnt of Firtancial Activities. 3. Church Buildlngs-At Cost 2021 Church Hall 675 Other Buildings- 1973 Extension - 1990s 12.000 26.801 262,843 48,845 522,457 12.000 26,801 262.843 48,845 Addition completed 1997 Upper Room compted 2008 Manse- Purchased 2022 872,946 351,164 As set out in accounting poly 1d. the freehold properties have not been depreciated. The Trustee's regard the building as integral to the objects of the Trus( as set out in the second section of their report. As shown in note 4 telow, the Church sold its Hall during the year. In the course of this, information was received lo indicate the market value of rts other properties was well in excess of the cost at which they are shown on the Balance Sheet. During the year the Church purchased a manse al 11 St AndrewB Close. Shepperton at a cost of £515,Crt)O plus legal expenses etc. £7,457. 4. Gain on Sale of Property During the year the Church disposed ofthe Church Hall. {sometime called the Reading Room). Sale pri 195.000 Legal Costs Selling Costs (Asbestos Checks. etc.) 6,018 8.482 675 Orlginal Cost Gain on Disposal 185 843 5. Funding of Purchase of Manse Net Proceeds of Hall sale Restricted Funds General Funds 186,518 160,520 175419 522 457 6. Cost of Manse Purchase Pri Legal Expenses etc. 515,000 12
St. Andrew's Baptist Church. Shepperton Report of the Trustees for the year ended 31st December 2022 7. Debtorn 2022 2021 Gift Aid (Generall Gift Aid IRe5tricted) Prepayment {3 Cyprus Dept) 9,622 519 13.145 500 980 141 8. Outreach and Chlldren's Work Children's Work (materiaL8 & equipment) Outreach 304 349 9. Management and Administration 2022 2021 Utilities and Maintenance Insurance and Legal Fees Pastors Salary Employets NIC 7.190 1.757 25.5 1.854 4,833 2.430 20.830 1.645 F-ii Pastors Acc0mr)dationI Community Tax Manse Repair5 Pastors Expenses Stationary. Literature Postsge etc SubscriptiorÉs & LinS Equipment Sundries 8.205 13,097 10.459 516 255 1.982 416 2,150 419 695 62.561 43.645 10.Slaff D¢tai During the year the Church empbyed a full time. Pastor. The details of salary and other costs are Show in Note 9 atrthTe. 13
St. AndreS Baptist Church, Shepperton Report of the Trustees for the year ended 31st December 2022 11. Creditors 2022 2021 PAYE and NIC 523 312 499 233 120 utilities Church Maintenance Totals 925 852 IZ Bank Balances 2022 2021 Bardays Att(nI Natwest Accc4Jnt Deposit Account 130.491 58,958 43.152 10.736 43,724 232,601 13. Related Party Tran&xtityts. One Trustee, IGary Slatterl. receNed payments amounting to £10,8tr3 for work carried out on, or materials brought for. the Church Manse. No other Trustee nor anyone connected to them reiVed any money during the year from the Trust for goods or services provided to it. 14. Governance Costs No costs were incurred in holding Trustee'5 meetings during the year, nor is any fee payable for the independent examinatlon of the Trustee's Report and Accounts. There have been no activtties wh the sole aim of raising funds. 14
St. AndreS Baptist Church, Shepperton Report of the Trustees for the year ended 31st December 2022 15. Mission Gifts (Donations) It is the Church's policy to donate a perntage of its income to other Christian organisations. The donations made in 2022 and 2021 are=_ 2022 2021 Bamabus Fund Bible Society BMS Canaan Ministries Christian Friends of Israel FACT LBA (Home Misston) MAF Open Doors (Brother Andrew) Tearfund SAT7 AM-CCSM Canaan Ministries {Books For Schools) Compassion {Child Sponsor) Alan Morton Fund 750 750 750 800 800 750 800 750 750 750 750 750 750 100 200 800 800 11.820 9,480 16. Restricted Funds Opening Receipts PayEnts Trnnsfer Closing Balan out Balance Manse Fund Harvest {Ghana Appeal} Romania Bibles Alan Morton Memorial Fund Alan Morton Funeral Collection M Redwood Legacy Ukrain8 and Romania Appeal 15,470 145.050 495 203 270 150 0 160.520 495 203 270 150 3.592 1,766 1.826 15,870 149.760 2.735 160.520 Restricted Fund details 2021 were- Manse Fund Mary Morris Leaving COlttOn Harvest Festival Giving Alan Morton's Leaving present M Redwood Funeral Catering 9.310 6,160 220 369 20 15,470 220 369 -20 400 400 15,870 15
St. Andrews Baptist Church. Shepperton Report of the Trustees for the year ended 31st December 2022 16. Restrirted Funds- continued Because the money in the Manse Fund was used duringthe yearforthe purposeforwhich it was given lsee note 51. it is necessary to trdnsfer the sum of £160.520 into General Funds. 17. Going conrn The Trustee's note the Church had net incoming resources on General Funds on its ordinary actlvities for the year of £6.216. At the Balance Sheet Date, it had net current assets of £63.676. This represents approximately 10 months expendtture based on the level for 2022. On this basisthe Trustee's believe the Church will have sufficient funds for it to meet liabilities as they fall due during the twelve months following the approval of these accounts and therefore it is correct for them to be prepared on the Boing concern basis. 16