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2021-03-31-accounts

Rugby Baptist Church ‒ 2020 21 Annual Report and Accounts

Rugby Baptist Church Regent Place Rugby CV21 2PJ

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Annual Report

The Trustees of Rugby Baptist Church are pleased to present their report together with the independently examined financial statements of the charity for the year from 1[st] April 2020 to 31[st] March 2021.

In accordance with Charity Law for churches with an income of over £10,000, we now present this annual report of our recent activities. This report will be forwarded, in due course, to the Charity Commission along with the independently examined accounts of our Church.

Reference and Administrative Details

Charity Name Rugby Baptist Church Registered Charity 1126606 Address Regent Place Rugby CV21 2PJ

Managing Trustees (Diaconate)

Senior Minister Rev David Fleming Associate Minister Revd Dr Peter den Haan Deacons Ian Coleman Carey Cowperthwaite Michael Daulman David Higham Louise Morley Brenda Pulham Graham Ridgway 2020 Chris Speake (Treasurer) Emma Spraget Emma Tiller (Secretary)

from 1[st] August 2020 until October 2020 Until 10[th] November 2020

From 10[th] November 2020

appointed secretary, 10th November

from 10[th] November 2020 until 10[th] November 2020

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Suzanne Upton Milton Williams

Structure, Governance and Management

Rugby Baptist Church (RBC) is a charitable unincorporated association governed by constitution. The constitution was adopted by resolution of a special church meeting on 17[th] November 2009, modified by resolution of a special church meeting on 9[th] September 2014 and 10[th] November 2015.The Church is a member of the Baptist Union of Great Britain and the Heart of England Baptist Association (HEBA). HEBA is the Trustee for the charity, holding the titles to the charity’s properties other than those for the Manse which are held by the BU Corporation.

The Church Members’ Meeting

In common with most Baptist churches, the Church is governed by its own members through the Church Meeting which is normally held bimonthly. Ministers and diaconate meet monthly to exercise executive oversight and prepare business for the Church Meeting. The latter has reserved authority in the appointment and removal of a Minister, the appointment and removal of Trustees, decisions related to church property, the administration of the membership list, and the closure of the Church[1] . During 2020-21 there were 5 ordinary church members’ meetings as well as the Annual Church Meeting, all held over Zoom due to Lockdown restrictions.

The method of appointment of Trustees is set out in the constitution. The Trustees (the diaconate) are the ministers of the church and the deacons—including Secretary and Treasurer—who are elected by the members at a church members’ meeting.

The Diaconate

The diaconate (Board of Trustees) had 10 regular meetings over the course of the year 2019‒20. Reverend Roger Woodward, a retired Baptist Minister, chaired diaconate and church meetings, and acted as a point of reference during the pastoral vacancy until the commencement of the appointment of our new senior minister, Rev David Fleming, in August. Thereafter he chaired meetings.

1[ Rugby Baptist Church ] [Constitution ][9.2]

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At the November 2019 ACM Michael Daulman and Emma Spraget were appointed as new Deacon/Trustees; and Emma Tiller stepped down as both as a deacon/trustee and as Church Secretary. Over the course of the year the Diaconate has reported regularly to the Church Meeting, which usually meets bi-monthly, to discuss, share information and to make decisions together.

Objectives and Activities

The principal purpose of the church is the advancement of the Christian faith according to the principles of the Baptist denomination. The church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.[2]

Activities in relation to the purpose

Over the course of the year the Diaconate has sought to manage its priorities, workload, and response to changing circumstances through a basic Kanban-style system. Our principal activities as a church are:

  1. Worship and prayer.

  2. The teaching and sharing of the Christian faith within an all-age faith community.

  3. The pastoral care of individuals, and

  4. Service to the local community and the wider world.

Among the particular targets we set ourselves this year have been:

Activities for public benefit

2[ RBC ] [Constitution ][2]

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The Trustees have given due regard to Charity Commission guidance on the public benefit of the Charity. 2020-2021 was an unusual year for us due to Covid Lockdown, meaning that many of our normal activities had to be suspended and many of our planned activities for public benefit could not take place. However, our revised plans included the following

● To give volunteer, financial, and prayer support to charitable organizations which benefit the whole local community, including Hope4 (Rugby) Ltd (working with homeless and badly housed people), Food Bank, Christians against Poverty (debt counselling), Gift of Years (care home chaplaincy) and Street Pastors.

● Continued to champion the Redeeming Our Communities conversation, which we hope will result in a consulation in 2021.

● Over Easter 2020 a number of people in the congregation created Easter Gardens and placed Lent Crosses in their front gardens for passers by to see during early Lockdown. These were shared on facebook and

many from the public commented positively on the initiative.

Achievements and Performance

" With God's power working in us God can do much, much more than anything we can ask or imagine"[…(Ephesians 3:20) ]

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Our church text from the Bible for 2021, illustrated with a pulpit fall created by one of our church members, reminds us of our dependence on God for all we seek to achieve. It was chosen for us by our deacons and has proved very appropriate for this year.

This has been a year of unparalleled challenges, and we have fought hard to maintain our church life under the restrictions of Lockdown. Our regular meetings were either suspended or moved online for most of the year, and many of the key

actives supported by the church, such as the Winter Night Shelter for the homeless, did not take place this year.

Our new Senior Minister took up post in August 2020, and has adjusted well to ministry at Rugby Baptist Church, despite personal challenges following his wife’s death in 2000 from Covid19.

We have adjusted and improved out Audio Visual provision to allow services to be live streamed and saved as recordings online.

We have improved the functioning of the Diaconate by setting up several small groups in areas such as Local Mission, Fellowship and Pastoral life. These small groups have drawn membership from the wider church as well as the diaconate. Some of the groups have started well and strongly, others have struggled to get going, which is to be expected considering the restrictions of Lockdown

We have made far greater use of Churchsuite to improve communications and efficiency of church. Churchsuite also improved our track and trace recording when regulations allowed face-to-face meeting.

Coronavirus response

The coronavirus pandemic has significantly curtailed our usual church activities, and of particular frustration was the period a the turn of the year when moving in and out of Lockdown made planning difficult. Our response to continue “the advancement of the Christian faith” has been as follows:

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Membership

As of October 2020 our church community had 163 members and a further 113 adherents (who are under our pastoral care but not in membership). Our progranme and activities for Toddlers did not continue during lockdown, but many of our activities for children and young people moved online, and contact was maintained with around a third to a half of our children and teenagers. Although most of our midweek meetings and our Sunday services were either suspended during Lockdown or moved online, we have tried to keep in touch as much as possible with members. We had the pleasure of welcoming one person into membership through affirmation of faith and two more through transfer from another Baptist church. Despite lockdown, new members and adherents have continued to join us, and our online services have had a “reach” far beyond what was achieved when we were only meeting physically. Up to 200 people have viewed our services either as recordings or livestreams. This helps us to continue to look to the future positively and with hope, despite the challenges that the coronavirus no doubt will continue to pose over the coming year.

Teams

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Part of the Trustees’ responsibilities is ensuring that teams are in place to run and deliver our Church’s wide-ranging programme of events and activities. This year we have arranged two Level 2 safeguarding training evenings for 38 of our volunteers, four volunteers have attended children’s worker training at Moorlands College. A property matters training day that a number of members of our property team were to attend has been postponed due to the coronavirus, as has a mental health first aid course.

Pastoral Care is overseen by a dedicated team of around 11 people who work alongside the Ministers in offering pastoral care to an extended church community of around 300. A team of around 16 leaders delivers a well-supported and varied small groups programme and meet together several times a year to plan this. Other examples of such teams who help to make our service to both church and community possible, include an encouraging range of musicians, those who attend our Children’s and Youth Forum every two months with oversight over a wide and varied children’s and youth programme here; those who operate our church’s various coffee and food rotas, a meal ministry, and a dedicated property, gardening and cleaning team. In common with Christian Churches the world over so much good work and service is only possible because of the time, dedication and energy of many such teams of committed people each year.

Cluster

During Lockdown, through regular Zoom meetings, we have also maintained a good working relationship within the local Baptist cluster consisting of the Dunchurch, Wolston, Daventry and Rugby churches. This group has not only supported one another but also collectively supported out BMS link missionaries.

Community

In many ways our community involvement was most affected by the Lockdown. Our Girls’ and Boys’ Brigade Companies kept meeting online throughout Lockdown, and kept contact with most of their members.

Our partnership with other churches in the town through the REVIVE network has continued.

Due to Lockdown our usual support for the Winter Shelter for rough sleepers here in town was not offered, as the project did not take place. We have also continued to provide prayerful support for a range of interchurch charitable activities as mentioned above— Hope4, Food Bank, Christians Against Poverty, Gift of Years, Street Pastors, and more.

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Finances

A copy of our independently examined accounts accompanies this report.

On the 2021 Gift Day the congregation responded generously to an appeal for funds to raise funds for repairs to our church fabric.

During 2021 concerns were raised about the condition of the slate roof of our church, with a number of tiles slipping. Investigations into the condition of the roof were authorised with a view to repairing or re-tiling the roof.

Despite Lockdown, the Church continued to give generously to needy causes nationally, internationally and locally as the accompanying accounts reveal, and we are looking to increase our level of giving in the next financial year. The Church has a reserves policy which ensures that between three and six months’ core expenditure is ring-fenced. £50,000 in reserved are lodged with the Baptist Union Corporation.

Coronavirus response

In response to the continued coronavirus pandemic, on behalf of the Trustees, the Treasurer has kept a careful eye on the church finances. Giving for the year will be reduced and rental income significantly so, but reserves are more than sufficient to absorb the impact in the short to medium term.

Our cleaner, Cathy Barker, was been put on furlough for part of the year using the Government’s scheme to cover 80% of her contracted salary, with the Church making up the rest. All other staff are worked from home for part of the year. As we began to emerge from Lockdown we made adjustments to the cleaning of the church premises to allow for increased Coronavirus protection.

Future

2021-2022 will bring the challenge of emerging from Lockdown, reviving some of our activities after a long period of relative inactivity, and changing and renewing others. We look forward to the appointment of a new Associate Minister to replace Peter den Haan, As 2021‒22 unfolds, we are looking forward to a new season in our church life as our nation continues to emerge from Lockdown. We face the “New Normal” realising that some of our activities will have been negatively impacted by almost two years of Lockdown and

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will need rebuilding, but also that needs in our community have been brought into sharp focus over the past months, and we will have new challenges to rise to. As one example of that, in September we are planning two special services to help the grieving of those whose friends and loved ones died during the Lockdown and who were, perhaps, not able to attend the Funeral services at the time. We are also committed to supporting the and participating in the Redeeming our Communities (ROC) conversation.

2020-2021 was an unprecedented and difficult year, and nothing in the experience of Rugby Baptist Church prepared us for the challenges we faced. We believe, then, that we have demonstrated again our commitment as Trustees to advance the Christian faith according to the principles of the Baptist denomination and to advance education and carry out other charitable purposes in the United Kingdom and other parts of the world.[3]

Signed

____ ____

Date _______

Graham Ridgway David Fleming (church Secretary) (Minister) for and on behalf of the Church’s Trustees’ Board (the Diaconate) for presentation to the Annual Church Meeting on 12th January 2021.

3[ RBC ] [Constitution ][2]

Template for Receipt and Payment Accounts

This document provides a template for churches who are preparing accruals accounts. It should be read in conjunction with the guidance in Leafet F02: Guidelines on Church Accounts with Income under £250,000

Page 1 of 10

Page 2 of 10

Rugby Baptist Church

FINANCIAL STATEMENT FOR THE YEAR ENDED 31 March 2021

GENERAL RECEIPTS & PAYMENT ACCOUNT

Not
e
Receipts
Weekly oferings
Donations and other income
2
Income tax recovered on gifts
Investment income
3
Rents and contributions for use of premises
Raised for other causes
4
Home Mission grant
Total Receipts
Payments
Ministry & Staf
5
Mission & Grants
6
Upkeep of church premises
7
Administration & Events
8
Amounts passed on to other causes
Total Payments
Net receipts / (payments) for the year
Transfers (to) / from general fund
Cash balance at previous year end
Cash balance at current year end
Disabled Access Fund account
Not
e
Receipts
Donations and other income
Income tax recovered on gifts
Bank Interest
Total Receipts
Payments
Payments
Total Payments
Net receipts / (payments) for the year
Transfers (to) / from fabric fund
Cash balance at previous year end
Cash balance at current year end		 2019/20
2020/21
100392.03
87599.22
13820.58
14442.28
19683.25
16372.25
57.74
472.07
29575.5
13847.96
2373.12
10782.31
0
0
165902.22
143516.09
55128.5
69246.26
16972.26
25245.08
46929.8
35656.15
8872.1
9401.52
4700.11
4922.05
132602.77
144471.06
33299.45
-954.97
0
0
96509.87
79809.32
79809.32
78848.53
2019/20
2020/21
0
0
0
0
0
0
1998
0
1998
0
-1998
0
0
0
8138.3
6140.3
6140.3
6140.3

Transfers (to) / from fabric fund Cash balance at previous year end Cash balance at current year end

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STATEMENT OF ASSETS AND LIABILITES AT 31[st] March 2020 Not 2019/20 e

2020/21

Assets

Not
e
Assets		 2019/20
2020/21
Bank and other cash balances
Petty Cash
Lloyds Bank Account
BUC deposit account
Other monetary assets:
Debtors
Loans made
Gift aid claimed but not received
Investment Assets
9
Assets Held for Church’s own use
10
Total Assets
Liabilities
Current Liabilities
11
Long Term Loans
12
Pension Scheme liability
13
Other liabilities
14
Total Liabilities		 Not material
Not Material
79809.32
78848.53
50000
50005.82
0
0
6331.25
7021.00
0
0
136140.57
135875.35
0
0
0
0
35492.00
30473.82
0
0
35492.00
30473.82

The accounts and statement of assets and liabilities set out on pages [1 & 2] relating to the year ending 31 March 2020 are as approved by the deacons.

Signed: (Treasurer or other Deacon authorised to sign on behalf of all the deacons) [Date]

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NOTES TO THE ACCOUNTS

1. Basis of accounts

These accounts have been prepared on a ‘receipts and payments’ basis and in accordance with Section 133 Charities Act 2011.

2. Donations and other income

Donations
Legacies
Memorial gifts
Events
Other income
Total Donations and Other Income
3. Investment income
Bank interest
Trust income
Other investment income
Total Investment Income
4. Raised for Other causes
BMS Harvest
BMS World Mission
Homeless Shelter
Total Raised for Other causes
5. Ministry & Staf
Minister’s stipend
Pension contribution
National insurance
Expenses
Other staf costs
Visiting Preachers
Other ministry
Total Ministry		 2019/20
2020/21
2000.00
0
300.00
9000.00
0
3656.60
2623.91
1362.50
8896.67
423.18
13820.58
14442.28
2019/20
2020/21
57.74
20.34
0
451.73
0
0
57.74
472.07
2019/20
2020/21
766.36
0
712.71
0
894.05
0
2373.12
0
2019/20
2020/21
18419.6
22272.06
5504.61
9918.32
6211.2
6207.14
2003.12
1775.81
14455.91
25108.24
2390.06
320.00
6144
3644.69
55128.5
69246.26

The Minister acts as one of the church's trustees and receives remuneration and other benefits in respect of his/her services as Minister, including the provision of manse accommodation [owned by the church/rented by the church/rented by the church from the Minister (and his/her spouse)/part owned by the church and rented in part from the Minister (and his/her spouse)] [delete as applicable. The wording will need to be adapted if there is more than one minister trustee]

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6. Mission & Grants

Home Mission
BMS World Mission
RYFC
Other mission
Total Mission
7. Upkeep of church premises
Lighting and heating
Cleaning
Insurance
Repairs and maintenance
Other premises
Total Upkeep of church premises
8. Administration & Events
Printing and stationery
Events
Equipment
Subscriptions
Other administration
Total Administration
9. Investment Assets
Stocks and Shares
Corporate bonds
Gilts
Investment property
Other investment assets [detail if material]
Total Investment Assets		 2019/20
2020/21
4500
10332.34
4500
8710.74
2107.82
1992.00
5834.44
4210.00
16972.26
25245.08
2019/20
2020/21
8973.45
6886.16
951.9
381.50
5427.62
5296.47
29624.91
19058.53
1951.92
4033.49
46929.8
35656.15
2019/20
2020/21
1354.34
1921.4
1228
3450.31
0
0
2533.06
2583.10
3756.29
1446.71
8872.1
9401.52
2019/20
2020/21
0
0
0
0
0
0
0
0
0
0
0
0

[ Note: Any such assets should be detailed as necessary, be stated at approximate values (cost, market or insured) and an indication given as to the fund to which they relate ]

10.Assets Held for the Church’s own use

The church is the beneficial owner (subject to the relevant trusts) of the following assets, the legal title to which is held by the church’s custodian trustee [the Baptist Union Corporation Ltd]:

[ It is acceptable to not include a value for an asset where no meaningful value is available (e.g. a burial ground), however such assets should be described in the text of this note where material ]

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11.Current Liabilities

2019/20

2020/21

Electricity billed but not yet paid Cheques written but not cashed Other current liabilities [detail if material] Total Current Liabilities

Non Material Non Material

[ Sundry creditors should be detailed where material, together with an indication of the fund to which they relate ]

12. Long-Term Liabilities

Baptist Building Fund Loan
Baptist Union Loan Fund Loan
Loans from Church Members’
Other [detail if material]
Total Long-Term Liabilities		 2019/20
2020/21
0
0
0
0
0
0
0
0
0
0

13.Pension Scheme Liabilities

The Church is a participating employer 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 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. Since 1 January 2012, benefits have been provided through a Defined Contribution (DC) Plan.

A formal valuation of the DB Plan as at 31 December 2016 by a professionally qualified Actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets was £219 million, whilst the level of assets needed to pay benefits was £312m, giving a deficit of £93m (equivalent to a past service funding level of 70%). The Church and the other participating employers in the DB Plan are collectively responsible for funding this deficit. The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than as at 31 December 2019.

Under the Schedule of Contributions, the church makes a monthly payment in respect of the DB scheme deficit, currently £376.22, which will increase in line with increases in Minimum Pensionable Income. The Schedule of Contributions foresees these contributions continuing until December 2028. The pension scheme liability shown in the Statement of Assets and liabilities is calculated as the current rate per month multiplied by the number of months remaining in the current Schedule of Contributions, which amounted to £30473.82 as at 31[st] March 2021.

The Church has been advised that the estimated cost for the church to buyout their Pension Scheme liabilities at £41500 as 20[th] March 2020.

14.Other Liabilities [if applicable]

[Any other material liabilities should be disclosed with an explanation of their circumstances and the fund to which they relate]

None to declare

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EXPLANATORY NOTES RELATING TO THE SPECIMEN FORM OF ACCOUNTS:

a It is emphasised that the format is simply a suggestion (based on best charity accounting practice) and it may be adapted to meet the church’s circumstances. If some of the accounts, headings or notes are inapplicable they should be deleted and the numbers of notes amended accordingly. Equally if the church has other significant categories of expenditure, they should be added into the appropriate section to aid the readers understanding of the accounts

b It should also be understood that the Statement of Assets and Liabilities is not meant to balance. It is merely meant to be a summary of the church’s material assets and liabilities.

c Amounts may be shown in pounds and pence or in ‘rounded’ pounds.

d The amounts shown in note 5 in respect of the minister’s stipend etc may, if desired, be aggregated under the sub-headings ‘Minister’s stipend and expenses’ and ‘Manse upkeep’.

e The ‘Fabric Fund’ is an example of a ‘designated’ account and is used by many churches as a means of equalising repairs and maintenance costs over the years. Mission or Outreach accounts are further examples of ‘designated’ accounts.

f The ‘New Church Building Fund’ is an example of a ‘capital’ (restricted) fund which is available only for a defined capital purpose.

g It is good practice to indicate the value of the various assets held by the church. In the absence of recent valuations any property assets could be shown at their insured value. If the insured value is significantly different to the likely market value, (either above it because of planning restrictions reducing the value, or below it because of development opportunities increasing the value) some indication of this should be given. The value of church fittings, furniture and equipment could also be included (en bloc) at their insured value. Stocks and shares should be shown at market value, whilst a church-owned vehicle might be included at cost or its estimated market value. Values, however, are not essential.

h

If any amounts are due to the church at the year-end (e.g. loans made by the church or any tax recovery claim made but not yet received) these should be included under the heading of ‘Debtors’ in note 8.

Payments made in advance (e.g. telephone rental, council tax, water charges etc) should not be apportioned.

i

To ensure that all expenditure relating to a year is included in the accounts for that year, some church treasurers treat certain payments (e.g. PAYE and national insurance etc) made early in the next financial period as though the cheques had been drawn on the last day of the old financial period.

This would avoid having to treat them as outstanding creditors, but if this practice is not followed any such creditors will need to be disclosed under the heading of ‘Current Liabilities’ (note 10(a)). Liabilities which are accruing but have not yet been invoiced (e.g. gas, electricity telephone, etc.) should not be included.

Where a church has any outstanding loan obligations these will need to be disclosed under the heading ‘Long-term loans’ (Note 10(b)). The loans should be detailed in the note together with an indication of the date (s) when due (or the period over which repayable) and, if applicable, the property upon which they are charged.

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Where the church has been a member of the Baptist Ministers’ Pension Fund and it has agreed payments to be made under a repayment plan, it should include the total of the outstanding repayments at the balance sheet date (monthly contributions multiplied by the remaining months in the contribution plan). Where the Church has been provided with the cost of buying out the pension scheme’s liabilities, it is recommended that this is also disclosed in the notes to the accounts or the trustee report. This figure, described as “Estimated Employer Debt” is available for most ongoing employers in the Baptist Pension Scheme on the Employer Hub (hub.lcp.uk.com) under the Employer Documents section.

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This is one of a series of Guidelines that are offered as a resource for Baptist ministers and churches. They have been prepared by the Baptist Union of Great Britain and are, of necessity, intended only to give very general advice in relation to the topics covered. These guidelines should not be relied upon as a substitute for obtaining specific and more detailed advice in relation to a particular matter.

The staff at the Baptist Union of Great Britain at Baptist House will be very pleased to answer your queries and help in any way possible.

Contact Address and Registered Office:

Baptist Union of Great Britain, Baptist House, PO Box 44, 129 Broadway, Didcot, OX11 8RT Telephone 01235 517700 email fnanceofce@b a ptist . o r g . uk website www.baptist.org.uk

BUGB operates as a charitable incorporated organisation (CIO) with registered Charity Number: 1181392

Date of Issue: 15 January 2020

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