Charity Registration Number 1126707 ## Burlington Baptist Church Ipswich Trustees' Report and End of Year Financial Statements Year Ending October 31[st] 2021 1 Burlington Baptist Church Trustees Report 2020-2021 ## _**Statutory Information**_ ## _**Registered Address**_ London Road Ipswich Suffolk IP1 2EZ Charity Registration Number 1126707 ## _**Managing Trustees**_ The Revd Simon Harris (Senior Minister) The Revd Claire Earl (Minister) Mr Jonathan Chalmers (Treasurer) Mr Jonathan Barnes (Secretary) ( to 16/03/21) Miss Alice Speedie (Secretary) from 16/03/21) Mrs Rebecca Willson Mrs Rebecca Garland Mr Nathan Luetchford Mrs Jane Hewson Mr Chris Hewson Mr Paul Boulton ## _**Holding Trustee**_ The Baptist Union Corporation Limited Baptist House 129 Broadway Didcot Oxfordshire OX11 8RT **Dates acted (if not for whole year)** **Directors** John English Christopher Hanning Andrew Hawksworth The Revd Joseph Lennox John Levick The Revd Christopher Lewis The Rev Ann Chesworth From 5/11/2020 Karen Martindale Olusegun Obidipe Jeremy Ponsford Graham Powney Michael Southcombe Graham Ward 2 Burlington Baptist Church Trustees Report 2020-2021 Peter Walls Peter Welch Richard Wilson Peter Walls ## _**Bankers**_ Barclays Bank PLC 1 Princes Street Ipswich Suffolk IP1 1PB CAF Bank Ltd Kings Hill 25 Kings Hill Avenue West Malling, Kent ME19 4JQ ## _**Independent Examiner**_ Mrs Christine D Wade Association of Chartered Certified Accountants HastingsWade 58-60 Stowupland Road Stowmarket Suffolk IP14 5AL ## _**Annual Report for 2020-21**_ The trustees present their Annual Report and financial statements for the year ended 31 October 2021. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the 3 Burlington Baptist Church Trustees Report 2020-2021 Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland published in October 2019. ## _**Charitable Objectives**_ The Charity is governed by an Approved Governing Document which states that the principal purpose of the charity is the advancement of the Christian faith according to the principles of the Baptist denomination to include the advancement of education, community service and such other general charitable purposes in such parts of the United Kingdom and the world as the church shall determine. In particular, the charity has the purpose of providing for the advancement of the Christian faith in Ipswich and beyond, providing instruction for children, young people and adults in the Christian faith, holding public Christian worship, and having Christian fellowship with other Christians. The church occupies premises which are held by The Baptist Union Corporation Ltd, on Trusts which are entirely compatible with the above object. ## _**Organisational structure and decision-making processes**_ ## **Governance** The charity is governed in accordance with a Constitution dated 30 October 2008 supplemented by approved relevant notes, a copy of which is available to members of the charity. In line with Baptist Union new and amended clauses ratified by the Charity Commission, the Constitution was updated in September 2021 following approval by the Church Meeting and Trustees to provide for virtual and hybrid church meetings. ## **Public Benefit** In planning our activities for the year, we have had regard for the Charity Commission's guidance on public benefit at our Trustees ’ and Church Meetings (addressing Sections 4 and 17(5) of the Charities Act 2011). In achieving the aims and objectives as set out in this report, the Trustees consider that the charity is fulfilling its requirement to deliver a public benefit. This is particularly shown by: - Public opportunity to attend worship events on Sundays, with key events being advertised on our website. - Open access activities for children eg Tiddlywinks, youth and young adults eg Duke of Edinburgh Award Scheme, older people eg Coffee and Chat, those in need in Ipswich eg Elevenses, Feet for the Street, Open Door Christmas Day meal (this was a takeaway in 2020 due to Covid-19 restrictions). - Support for publicly accessible mission activities locally eg Inspire, CYM, nationally eg Home Mission and internationally eg BMS, Project Ruth (Romania), Path to Victory (Kyrgyzstan), Soul Edge (Canada and New Zealand), and Happy Home (Kenya). ## **Membership** Members are admitted in accordance with the provisions of the Constitution by vote of the Church Meeting on the basis of their profession of Christian faith, either by Believer ’ s Baptism or by affirmation. This year we have witnessed one baptism (Covid restrictions 4 Burlington Baptist Church Trustees Report 2020-2021 has had an impact on baptisms) and now have a membership of 220. The list of members and friends is carefully reviewed as part of our three yearly Constitutional review schedule. Members are encouraged to assist the work of the church by volunteering to help in various organisations of the church. ## **Trustees** The managing Trustees of the charity are the Ministers of the church (appointed by the Church Meeting for an unspecified period), the Church Secretary and Treasurer and between five and seven deacons (appointed by the Church Meeting for a period of three years). The Trustees meet at least nine times per year to review operations, the financial position and any developments to ensure the church ’ s objectives are being fulfilled. Vision/Strategy meetings are held at least once a year and include the wider staff team. ## **Church Meeting** A meeting of church members is held 3-4 times per year. One of the meetings incorporates the constitutional annual Church Members ’ Meeting to receive the annual accounts and report, to appoint an Independent Examiner, and to consider proposals for the strategy and vision of the church in the coming year, along with other appropriate matters. At one meeting the Budget for the following year is discussed and agreed. Additional Vision Sundays are used to engage strategically with more members as appropriate through the year. Note that during the Covid-19 restrictions Church Meetings were held electronically for the purpose of strategy and budget approval. Acceptance of the budget and other decisions were made by a show of “ electronic hands ” on screen. The Church Meeting has responsibility for the overall policy of the church, in accordance with the Constitution. Relevant matters may be submitted to the Church Meeting by the Trustees for guidance, or may be raised by members in a Church Meeting for further consideration by the Trustees. ## **Fraud Prevention** A Fraud Prevention and Tax Evasion policy is in place to ensure there will be greater awareness of the risks we face in this area, the necessary behaviour we expect from staff and volunteers and ways in which we are seeking to prevent fraud. ## **Data Protection** A Data Protection policy and procedures are in place to support our compliance with the European General Data Protection Regulations (GDPR). This includes privacy notices and consent forms with on-line tools being used as much as possible for easier operation. ## _**Objectives and activities**_ ## **Core activities** In order to achieve the principal objective which is set out above, the church provides a variety of activities both to its membership and to the public community. The aim is to show the love of Jesus Christ in both word and deed and to bring people into a closer relationship with Him as living Lord. - Provision of Sunday public worship (celebration). Usually, one main service at 10.45am with teaching made publicly available on our website, and age-appropriate 5 Burlington Baptist Church Trustees Report 2020-2021 teaching for children and young people. Where Covid-19 restrictions prevailed, a new ‘ ’ shorter, in-person service was introduced – Word and Prayer – which started at 9.30am to allow attendees to be back home in time for the main online celebration at 10.45am. The online celebration extended our reach across the UK and abroad. We have maintained a weekly online presence to cater for members who are unable or hesitant to attend our in-person service, and of course to reach a wider audience. - Provision of a variety of groups and services developing community (termed “ Burlington Communities ” ). Some of these groups have worked effectively online or in very small gatherings during the Covid-19 restrictions and some have become telephone-based support groups for mental and spiritual wellbeing: - Small groups for friendship and Christian support and learning - Wellbeing courses following Kintsugi Hope material - Missional focused groups for friendship, Christian support and learning usually offering a wider service to the public community, eg A Time to Sew, Elevenses - Organisational groups offering specific services to a group within the church community, eg Women ’ s Fellowship and the wider public community eg Coffee and Chat Additionally, we provide: - Extra teaching through various courses eg Start course, Alpha, Cracking Communication. - Extra opportunities for learning and friendship for children and young people eg 8-11 and Emerge, Lego Church (held online during Covid-restrictions), Children ’ s & Youth Camps and Duke of Edinburgh scheme. - Links to other Christian churches for mutual support eg four local churches growing in friendship and activity. - Links to the wider Christian community to provide additional public services eg Ipswich Winter Night Shelter, Inspire, Perspectives and Christians Against Poverty. - Care for our community through our Pastoral Team including home and hospital visits and communion to those who are housebound. During the Covid-19 pandemic we have been delivering regular food to people we are aware of who are in significant need. - Prayer Ministry Appointments offering specific help and support for people with emotional needs. - Christian weddings and funerals. ## **Charitable giving** The church gives at least 15% of its regular sources of income to other Christian charities. The main ones are: - BMS World Mission - Baptist Union of Great Britain Home Mission - Project Ruth School in Romania - Path to Victory (Kyrgyzstan) - Route to Freedom, Ipswich 6 Burlington Baptist Church Trustees Report 2020-2021 - Christian Youth Ministries, Ipswich - Christians Against Poverty, Ipswich - Soul Edge (Canada and New Zealand) - Inspire Christian Counselling, Ipswich - Perspectives, Ipswich - Kintsugi Hope, UK The church has continued to develop longer term partnerships with some mission partners, including the Path to Victory Project in Kyrgyzstan, Transforming Lives for Good (UK) and Kintsugi Hope (UK) A full list of the charities that we have support during this period is contained in the notes to the financial statements. ## **Safeguarding children and vulnerable adults** The church operates systems to ensure that all Church Members working with children, young people and vulnerable adults are appropriately vetted with regard to the DBS system. Arrangements are in place for all such people to receive suitable training for their roles in the church. ## **Use of premises** Many church-led activities take place in the Church Centre. This facility is also used for some local Council meetings, a regular NCT group (pre-Covid-19 and when Covid-19 restrictions allowed), Adult Education Classes, CSCS classes, a children ’ s keyboard class, camera club, and Brownies. The Church Hall is used by a range of community groups eg: - A breakfast and after-school club run by Alpha Nurseries operates daily in term time from the halls. They also run holiday clubs. - Jujitsu self-defence classes - Karibu – African ladies group helping develop cooking and life skills as well as community and expanding their use of our facilities. They have also received funding to provide dance classes and a Saturday school. - A local theatre group. The church has established policies to ensure that such hires come within the limitations of the Constitution and relevant laws. The main Church Centre is approved for use by the Council as an emergency centre, it is used as a voting centre for local and national elections, and has been used as a Covid-19 vaccination centre. ## **Health and Safety** The church, mindful that the Trustees bear full responsibility for this aspect of the life and work of the church, has appointed a Health and Safety Officer to advise the Trustees. This is currently the Operations Manager who ensures that relevant health and safety training is provided for employees and volunteer leaders of most church groups. Food hygiene advice is also available to those involved in preparing food for consumption on the church premises. 7 Burlington Baptist Church Trustees Report 2020-2021 ## _**Achievements and performance**_ The church does not measure the success of its programmes primarily in numbers, including financial numbers, but in less tangible areas like fellowship and encouragement. The Trustees recognise that these are difficult to measure, but believe that the year covered by this report was again a positive one in the life of the church, and that it will be able to pursue its mission purposes in the future with renewed enthusiasm. We continued to work on starting, developing and maturing missional communities through this year. The Trustees acknowledge that the work of the church is highly dependent on those members who provide voluntary service in many areas. These include: - heading up the children ’ s activities in the church - providing music for services - maintaining the property - catering - administration - staffing the church activities mentioned in this report. As well as a Senior Minister we also employ paid staff to take the burden of administrative work off volunteers, such as: - a part-time Minister, supporting growth of various groups and Internships - a part-time Finance Manager to assist the Treasurer - a full-time Operations Manager to take on organisation of maintenance, rentals and various administrative matters which might otherwise be undertaken by the Church Secretary. - a paid post of Youth Team Leader to co-ordinate work with young people. - Other paid staff include a Property Support Worker, Room Hire Coordinator and PA to the Senior Minister. There have been fairly stable numbers attending the Sunday worship celebration prior to Covid-19 restrictions. In-person attendance since restrictions were relaxed remain lower than pre-Covid levels, with some members choosing to participate online. There has been the encouragement of new people joining us regularly, some of whom found us online. Overall, we intuitively sense that our ‘ reach ’ into the wider community continues to be significant through the variety of community activities undertaken. ## **Support** We recognise that staff and key volunteers require a system of support and encouragement. These are principally provided by: - Ministry Team meetings (3 per month, 2 offering support in faith and character development and one focused on operations and associated support) - Line management meetings (monthly) with Senior Minister or other appropriate appointed Trustees 8 Burlington Baptist Church Trustees Report 2020-2021 - Support and Accountability Groups for community leaders (typically monthly) ## **Maintenance and upgrade of the premises** The actions from the last quinquennial review in 17/18 are still actively being planned into the maintenance schedule. Routine day-to-day maintenance of the church buildings and manse was supplemented by some one-off projects eg replacement of the main video projector. In January 2022 we will begin work on refurbishing the Sanctuary by replacing the pews with chairs to provide a more flexible space. A new central heating system will also be installed to improve efficiency. In recent years, improvements have been made to the Church Hall including roof reslating, replacing decaying woodwork and brickwork repairs to sections with limited access, toilet refurbishment. Major work is carried out by commercial contractors, with volunteers carrying out several minor tasks, contributing many hours of work. The church premises continue to be secured by external dusk to dawn lighting, CCTV, an alarm system and use of SmartWater marking for key assets. A new card payment facility has been installed in the Sanctuary for donations. ## _**Financial review**_ ## **Financial policies** The church has established systems to properly receive monies in and to control expenditure in accordance with the Constitution and the directions of the Trustees ’ and Church Meeting. Budgeted resources are controlled to match anticipated income based upon previous years and expected changes. Financial guidelines have been approved by Members for the protection of the church ’ s finances and assets and also for the protection of individual members of the Finance Team. The guidelines stipulate who may authorise payments at three levels of expenditure, and what processes should be followed when purchasing goods or services. The Treasurer is always a trustee but individual members of the Finance Team are not necessarily trustees, for instance volunteer Assistant Treasurers have been appointed from the membership to carry out specific roles. The Finance Manager is a part-time paid employee who manages day-to-day financial transactions (income and expenditure) on behalf of the church, monitors and reports on the financial situation, and prepares the annual budget and annual accounts. The Finance Manager reports to the Treasurer. The Finance Committee is a separate group and consists of at least five people – the Treasurer plus other Church Members, only one of which may be a Trustee. The Finance Committee considers and advises the Trustees on financial issues. In particular, they discuss, and amend, if necessary, the annual budget before it is presented to the Trustees ’ Meeting. The Church Meeting is responsible for approving the budget. Similarly, the annual accounts are reviewed by the Finance Committee prior to approval by the Trustees ’ Meeting, and are then received by the Church Meeting. A comparison of budgeted income and expenditure against actual income and expenditure is presented to the Trustees at least four times per year. 9 Burlington Baptist Church Trustees Report 2020-2021 The annual church accounts are prepared by the Finance Manager and independently examined by external, qualified accountants. ## **Reserves Policy** Expenditure is controlled to match anticipated income based on annual budgets, with some allowance to build up reserves as prudent provision for known upcoming major expenses. The Reserves Policy is reviewed annually by the Trustees. Taking into account the church’s current financial position, its annual income, its financial oversight, the potential for loss of key income and the need for adequate cash flow, it is considered that the current minimum reserve level of £27,000 continues to meet our needs. ## **General Fund** All freely available reserves are held in the General Fund. The Trustees monitor the level of reserves and will address any shortfall or make proposals to the Church Meeting in respect of any accumulated surplus to meet the church ’ s objectives. The reserves also represent the working balance of the church, particularly given the claiming of Gift Aid in arrears. ## **Restricted funds** Monies are held in Restricted Funds where an appeal or a donor restricts their use, for instance to support the work of a particular organisation within or outside the church. ## **Designated Funds** Some monies have been designated for particular purposes, and have not been included in the calculation of reserves as they are considered essential to support the running of the church. As well as holdings for internal organisations, the main Designated Funds are: - **Legacy Fund** - Any legacies received by the church, except where restricted, are held in the legacy fund as designated. The Trustees generally try to use this fund to provide something that enhances the church and can be clearly identified by the family of the donor. This fund contained £12,223 at year end. - **New Projects Fund** We have a designated New Projects Fund, which allows us to support new projects in respect of staff or buildings or outreach in advance of clear availability of funds. At year end the New Projects Fund contained £49,030. In 2021/22 it is anticipated that this fund will be needed to support ongoing operational costs. An ongoing conversation with the membership seeks to raise ongoing extra income and reduce costs where possible so that reliance on this fund is eliminated and it can be used for new start up projects. - **Repair and Renewal Fund** The Church and Church Halls are over 160 years old and we have a modern manse and modern Church Centre. We need to maintain a Repair and Renewal Reserve. Some big items of work, such as repairing roofs and windows are expensive and reserves are built up for these as needed. The Trustees recognise that if large or unexpected repair expenses occur, we would need to organise an appeal. - ## **Sabbatical Fund** 10 Burlington Baptist Church Trustees Report 2020-2021 Our Ministers can take a sabbatical every seven years. The aim has been to increase this designated fund by £525 per Minister per year, to assist our Ministers with travel costs during their sabbaticals and to fund the additional preaching fees the church may need to pay during such a time. ## **Living Wage** The church recognises that the mandatory minimum wage or the government national living wage may not be sufficient for people to be able to pay their bills. The optional but higher rate set by the Living Wage Foundation is implemented for all employees. Revised rates for the Living Wage are announced each November. Pay for all employees and Minister(s) is increased from January 1st each year by the Baptist Union recommended percentage increase for ministerial stipends, unless this would leave an employee’s pay below the Living Wage level set the previous November, in which case the Living Wage rate is used. ## **Risk assessment** The trustees have carried out or overseen relevant risk assessments and believe they have taken adequate steps to manage the risks identified. ## **Presentation currency** The presentation currency is £ sterling. Signed following approval by the Trustees on 28/06/2022 Alice Speedie Church Secretary 11 Independent Examinerfs Report to the Trustees of Burlington Baptist Church Ipswich Independent Examinerfs Report to the Trustees of Burlington Baptist Church Ipswich I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 October 2021 which are set out on pages 13 to 31. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under seckn'on 145(5)(b) of the Act. Independent examinerfs statement The charity's gross income exceeded £250.000 and l am qualified lo undertake the examination by being a qualified member of the Association of Chartered Certified Accountants. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giwng me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 130 of the Act" or the accounts do not accord with those re￿rds. or the accounts do not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. I have no COn￿rnS and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mrs Christine D Wade Association of Chartered Certified Accountants Hastingswade 58-60 Stowupland Road Stowmarket Suffolk IP14 SAL 17 2ciZ2 12 Burlington Baptist Church Financial Statements 2020-2021 ## **Statement of Financial Activities** ## **Burlington Baptist Church** ## **Statement of Financial Activities** ## **For the period from 01 November 2020 to 31 October 2021** **----- Start of picture text -----**
Notes Unrestricted D esignated R estricted Endo wment T o tal P rio r year
funds funds funds funds funds to tal funds
£ £ £ £ £ £
Income and endowments from: 2
Donations and legacies 217,662 528 7,334 — 225,523 228,418
Income from charitable activities 95 1,200 — — 1,295 8,862
Investments 2 — — — 2 47
Other income 20,647 1,482 — — 22,129 21,390
T o tal inco me 238,406 3,209 7,334 — 248,950 258,717
Expenditure on: 3
Raising funds — — — — — —
Expenditure on charitable activities 215,792 19,729 3,879 — 239,399 240,388
Other expenditure — 281 — — 281 649
T o tal expenditure 215,792 20,010 3,879 — 239,680 241,037
N et inco me / (expenditure) reso urces befo re transfer 22,615 (16,800) 3,455 — 9,270 17,679
Transfers
Gross transfers between funds - in 183 25,086 239 — 25,508 24,399
Gross transfers between funds - out (22,758) (2,750) — — (25,508) (24,399)
Other recognised gains / losses 9
Gains / losses on investment assets — (212) — — (212) 14,321
Gains on revaluation, fixed assets, charity's own use — — — — — —
N et mo vement in funds 13 39 5,324 3,695 — 9,058 32,000
Reconciliation of funds
T o tal funds bro ught fo rward 27,015 78,459 1,544,863 — 1,650,337 1,618,337
T o tal funds carried fo rward 27,054 83,783 1,548,558 — 1,659,395 1,650,337
**----- End of picture text -----**
_**There may be minor discrepancies in the totals if the pence are not being shown**_ 13 Burlington Baptist Church Financial Statements 2020-2021 ## **Balance Sheet** ## **Burlington Baptist Church** ## **Balance sheet (Separate funds) As at: 31 October 2021** **----- Start of picture text -----**
Notes General Designated Restricted Endowment A t 31/ 10/ 2021 A t 31/ 10/ 2020
Fund Funds
£ £ £ £ £ £
F ixed assets 8
Tangible assets — 16,031 1,538,906 — 1,554,937 1,563,944
F ixed assets — 16,031 1,538,906 — 1,554,937 1,563,944
**----- End of picture text -----**
|**F ixed assets**||**—**|**16,031**|**1,538,906**|**—**|**1,554,937**|**1,563,944**| |---|---|---|---|---|---|---|---| |**_C urrent assets_**|||||||| |Debtors|**10**|5,062|1,054|—|—|6,115|17,703| |Cash at bank and in hand|**11**|34,672|90,550|9,825|—|135,047|108,713| |**C urrent assets**||**39,734**|**91,604**|**9,825**|**—**|**141,162**|**126,416**| |**_Liabilities_**|**12**||||||| |Creditors: Amounts falling due in one year||12,679|—|173|—|12,853|12,354| |**N et current assets less current liabilities**||**27,054**|**91,604**|**9,652**|**—**|**128,309**|**114,062**| |**T o tal assets less current liabilities**||**27,054**|**107,635**|**1,548,558**|**—**|**1,683,246**|**1,678,006**| |**_Liabilities_**|||||||| |Provision for liabilities after one year||—|23,852|—|—|23,852|27,669| |**T o tal net assets less liabilities**||**27,054**|**83,783**|**1,548,558**|**—**|**1,659,395**|**1,650,337**| The financial statements were approved by the Board of Trustees on 28/6/2022 and were signed on behalf by: Jon Chalmers Treasurer & Trustee 14 Burlington Baptist Church Financial Statements 2020-2021 ## _**Notes to the Financial Statements for the year ended 31 October 2021**_ ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice. The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. The policies have been consistently applied in all years presented unless otherwise stated. ## **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. Fixed asset gifts in kind are recognized when receivable and are included at fair value. ## **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. ## **Expenditure recognition** All expenditure is accounted for on an accruals basis. Expenditure is recognized 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. 15 Burlington Baptist Church Financial Statements 2020-2021 ## **Grants payable** The Church makes grants to other organisations whose charitable objects complement its work. They are accounted for in the year in which they are paid or when the recipient has been notified of the grant and payment is unconditional. ## **Tangible fixed assets** Land and buildings, held by Burlington Baptists church for its own purposes, are stated at cost. All maintenance costs are written off as incurred. No depreciation is provided on freehold properties since it is the Trustees policy to maintain these assets in a continual state of sound repair, and accordingly the Trustees considers that any depreciation charge would be insignificant. Functional equipment purchased for use within the church premises or elsewhere by Burlington Baptist church is capitalized and depreciated on a straight-line basis at the following annual rates Fixtures, furniture & equipment 10% Computer equipment 25% ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees Designated funds comprise unrestricted 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 ran only be used for particular restricted purposes within the objects of the charity, Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 16 Burlington Baptist Church Financial Statements 2020-2021 ## **2. INCOME & ENDOWMENTS** ## **Burlington Baptist Church** ## **Analysis of income and expenditure Selected period: 01 November 2020 to 31 October 2021** |**Income and endowments**
**_Donations and legacies_**
1101 - Offerings
1102 - Tax refunds
1103 - Grants
1104 - Gifts & Donations
1105 - Legacies
**_Donations and legacies Totals_**
**_Income from charitable activities_**
1302 - Other activities
1404 - Other fundraising events
**_Income from charitable activities_**
**_Totals_**
**_Investments_**
1201 - Bank interest
**_Investments Totals_**
**_Other income_**
1401 - Room hire
1402 - Sundry income
1405 - Intern Fees
**_Other income Totals_**
**Income and endowments**
**Grand totals**||**Last year**
**Total**
**Unrestricted**
**D esignated**
**R estricted**
**Endo wment**
**T his year**| |---|---|---| |||£
£
£
£
£
£| |||179,739
—
674
—
180,413
178,788
28,327
13
1,286
—
29,626
30,248
4,948
475
—
—
5,423
6,179
4,647
40
5,374
—
10,061
10,203
—
—
—
—
—
3,000| |||| |||217,662
528
7,334
—
225,523
228,418
95
1,200
—
—
1,295
7,772
—
—
—
—
—
1,090| |||| |||95
1,200
—
—
1,295
8,862
2
—
—
—
2
47| |||| |||2
—
—
—
2
47
20,639
—
—
—
20,639
16,001
8
—
—
—
9
101
—
1,482
—
—
1,482
5,287| |||| |||20,647
1,482
—
—
22,129
21,390| |||| |||238,406
3,209
7,334
—
248,950
258,717| Note: Grants received under the Government Retention Scheme of £ 3,948 (2019/20: £ 1,179) 17 Burlington Baptist Church Financial Statements 2020-2021 ## **3. EXPENDITURE** |**Expenditure**
**_Expenditure on charitable activities_**
2002 - Other activities
2100 - Ministry
2101 - Wages & salaries
2102 - Pensions
2103 - Training
2104 - Travel & Conference
2105 - Manse Expenses
2106 - Visiting Preachers
2110 - Mission Giving
2120 - Children's w ork
2122 - Catering costs
2300 - Resource materials
2301 - Equipment
2303 - Computer Softw are
2400 - Church Heat light & Water
2401 - Insurance
2402 - Cleaning Materials
2403 - Repairs and renew als
2404 - Music
2406 - Flow ers
2408 - Halls Heat and Light & Water
2410 - Manse repair & maintenance
2411 - Manse Insurance
2600 - Printing stationery and
advertising
2601 - Telephone & Broadband
2602 - Subscriptions
2603 - Bank charges
2604 - Sundry expenses
2607 - DBS Checks
2800 - Depreciation
2900 - Independent Examination
**_Expenditure on charitable_**
**_activities Totals_**
**Expenditure Grand totals**
**_Other expenditure_**
2701 - Pension Deficit Interest
**_Other expenditure Totals_**|**Expenditure**
**_Expenditure on charitable activities_**
2002 - Other activities
2100 - Ministry
2101 - Wages & salaries
2102 - Pensions
2103 - Training
2104 - Travel & Conference
2105 - Manse Expenses
2106 - Visiting Preachers
2110 - Mission Giving
2120 - Children's w ork
2122 - Catering costs
2300 - Resource materials
2301 - Equipment
2303 - Computer Softw are
2400 - Church Heat light & Water
2401 - Insurance
2402 - Cleaning Materials
2403 - Repairs and renew als
2404 - Music
2406 - Flow ers
2408 - Halls Heat and Light & Water
2410 - Manse repair & maintenance
2411 - Manse Insurance
2600 - Printing stationery and
advertising
2601 - Telephone & Broadband
2602 - Subscriptions
2603 - Bank charges
2604 - Sundry expenses
2607 - DBS Checks
2800 - Depreciation
2900 - Independent Examination
**_Expenditure on charitable_**
**_activities Totals_**
**Expenditure Grand totals**
**_Other expenditure_**
2701 - Pension Deficit Interest
**_Other expenditure Totals_**|**Last year**
**T o tal**
**Unrestricted**
**D esignated**
**R estricted**
**Endo wment**
**T his year**| |---|---|---| |||£
£
£
£
£
£| |||-242
3,093
420
—
3,271
6,610
1,308
88
—
—
1,396
903
126,996
—
—
—
126,996
123,694
7,657
—
—
—
7,657
7,444
2,117
—
—
—
2,117
2,067
41
272
—
—
312
1,240
4,359
—
—
—
4,359
4,596
—
30
—
—
30
—
35,068
378
2,533
—
37,979
36,289
551
—
21
—
572
734
17
—
448
—
465
1,652
305
105
—
—
410
652
2,144
1,609
27
—
3,780
896
2,513
—
—
—
2,513
2,852
7,723
—
—
—
7,723
10,708
6,134
—
—
—
6,134
6,128
95
—
—
—
95
2,098
4,960
770
—
—
5,730
7,979
—
—
220
—
220
—
31
—
83
—
114
360
4,367
—
—
—
4,367
3,261
1,966
1,850
—
—
3,816
695
296
—
—
—
296
285
1,080
15
—
—
1,095
1,358
2,024
—
—
—
2,024
2,593
2,050
1,243
127
—
3,420
2,322
290
—
—
—
290
209
730
—
—
—
730
119
13
—
—
—
13
66
—
10,275
—
—
10,275
11,378
1,200
—
—
—
1,200
1,200| |||| |||215,792
19,729
3,879
—
239,399
240,388
—
281
—
—
281
649| |||| |||—
281
—
—
281
649| |||| |||215,792
20,010
3,879
—
239,680
241,037| 18 Burlington Baptist Church Financial Statements 2020-2021 ## **4. STAFF COSTS** |**Staff Costs**|**2020/21**|**2019/20**| |---|---|---| |Gross Salaries|£122,307|£119,611| |Employers National Insurance|£4,688|£4,081| |Pensions**|(£3,941)|(£4,570)| ||£123,054|£119,123| * Gross Salaries includes employee pension contributions less Employer NI and less Statutory Adoption Pay £1,111 ** Pension costs include employer pension contributions plus deficit payments and interest arising from the deficit, less an adjustment of the liability (see Note 5 Pensions and Note 9 Gains & Losses). The average monthly employees during the year was 8 (2019/20: 8) No employee received emoluments in excess of £60,000 Two ministers act as Trustees and received remuneration including gross pensionable salary, payrolled benefits, housing allowance, Employer NI and Employer pension in 2020/21, as employees of Burlington Baptist church totaling £55,956 (2019/20 £ 55,507). - Rev Simon Harris - Rev Claire Earl The ministers received benefits in respect of their services as Minister, including the provision to the Senior Minister, of manse accommodation owned by the church. Payments in respect of other post-retirement benefits are charged to the Statement of Financial Activities in the period to which they relate. Accrued holiday pay is not recognised in the financial statements as this is not considered to be a material component of total expenditure. ## **5. PENSIONS** The Church is an employer participating in a pension scheme known as the Baptist Pension Scheme (“the Scheme”), which is administered by the Pension Trustee (Baptist Pension Trust Limited). The Scheme is a separate legal entity and the assets of the Scheme are held separately from those of the Employer and the other participating employers. For any month, each participating employer in the Scheme pays contributions as set out in the Schedule of Contributions in force at that time. The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable towards benefits and expenses accrued in that year, plus any impact of deficiency contributions (see below). 19 Burlington Baptist Church Financial Statements 2020-2021 The Minister(s) and some members of the church staff are eligible to join 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 Legal and General Life Assurance Society Limited. 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 in the event that 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 plc. [Members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their employers also pay a total of 5%.] The further 4% contribution rate is reduced to 3% for Employer contributions made to the Segregated DC Arrangement. Benefits in respect of service prior to 1 January 2012 are provided through the Defined Benefit (DB) Plan within the Scheme. The main benefits for pre-2012 service were a defined benefit 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. 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. ## **Actuarial valuation as at 31 December 2019** A formal valuation of the Defined Benefit (DB) Plan was performed at 31 December 2019 by a professionally qualified Actuary using the Projected Unit Method. The market value of the DB Plan assets at the valuation date was £298 million. The valuation of the DB Plan revealed a deficit of assets compared with the value of liabilities of £18 million (equivalent to a past service funding level of 94%). The Church and the other employers supporting the DB Plan are collectively responsible for funding this deficit. The key assumptions underlying the valuation were as follows: |**Type of financial**
**assumption**
**% pa**||| |---|---|---| |RPIprice inflation assumption
3.20||| |CPI price inflation assumption
2.70||| |Minimum Pensionable Income
increases (RPI)
3.20||| |Assumed investment returns||| |-Pre-retirement
2.95||| |-Post retirement
1.70||| |Deferred pension increases||| |- PreApril 2009
3.20||| |-Post April 2009
2.50||| |Pension increases||| |- MainScheme pension
2.70||| |§ Post–retirement mortality in accordance with 80% of the S3NFA and S3NMA tables, with allowance for
future improvements in mortality rates from 2013 in line with the CMI 2019 core projections, with a long term
annual rate of improvement of 1.75% for males and 1.5% for females, with the core smoothing parameter
and with additional initial mortality improvement factor A=0.5%.||| |The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than
as at 31 December 2022.||| 20 Burlington Baptist Church Financial Statements 2020-2021 ## **Recovery Plan** In addition to the contributions to the DC Plan set out above, where a valuation of the DB Plan reveals a deficit the Trustee and the Council agree to a rate of deficiency contributions from churches and other employers involved in the DB Plan. Under the current Recovery Plan dated 30 September 2020, deficiency contributions are payable until 30 June 2026. These contributions are broadly based on the employer's membership at 31 December 2014 and increase annually in line with increases to Minimum Pensionable Income as defined in the Rules. However, the Trustee and the Council agreed a 50% reduction for all deficiency contributions payable between 1 July 2020 and 31 December 2020. ## **Movement in Balance Sheet liability** Section 28.11A of FRS 102 requires agreed deficit recovery payments to be recognised as a liability. The movement in the provision is set out in the table below. |**Accounting date (year**
**ending):**|**Accounting date (year**
**ending):**|**31**
**October**
**2021**|**31 October 2020**|| |---|---|---|---|---| |Balance sheet liability at year start||£27,669|£45,181|| |Minus deficiency contributions paid||-£4,310|-£3,840|| |Interest cost (recognised in SoFA)||£281|£649|| |Remaining change to balance sheet
liability*(recognised in SoFA)||£212|-£14,321|| |Balance sheet liability at year end||£23,851|£27,669|| |||||| |* Comprises anychange in agreed deficit recovery plan and change in assumptions betweenyear-ends.||||| |||||| |This liability represents the present value of the deficit contributions agreed as at the||||| |accounting date and has been valued||using the following assumptions set by reference to||| |the duration of the deficit recovery payments:||||| |||||| |**Accounting date**|**31 October**
**2021**|**31 October 2020**|**31 October 2019**| |---|---|---|---| |Discount rate|1.3%|1.1%|1.5%| |Future increases to Minimum
PensionableIncome|4.2%|3.1%|3.1%| ||||| A workplace pension scheme for all other employees is provided by NEST. There are 4 eligible job holders and one non-eligible job holders enrolled into the work place pension scheme provided by NEST. 21 Burlington Baptist Church Financial Statements 2020-2021 ## **6. RELATED CHARITIES** The custodian Trustee of the church is the Baptist Union Corporation Limited which is charity number 249635, and which is controlled by the Baptist Union Council. The church is also a member of the Baptist Union of Grant Britain, and the Eastern Baptist Association which is charity number 1089795. The church was registered as a charity on 11 November 2008, charity commission number 1126707. The church made donations to the Baptist Union Home Mission scheme of £7,366 (2019/20: £7,452). ## **7. RELATED PARTY TRANSACTIONS** No payments have been paid to trustees or related parties other than incidental and occasional reimbursements of charity expenses and no benefits were received for the role of Trustee. (2019/20 : £ 964) The aggregate amount of donations received from Trustees was £59,067 (2019/20: £58,984). ## **8. FIXED ASSETS** |Church
Premises
Manse
**Cost**
At 31st Oct 2020
£200,000
£189,669
Additions
Disposals
Revaluation
**At 31st Oct 2021**
£200,000
£189,669
**Depreciation**
At 31st Oct 2020
Charge for the year
**At 31st Oct 2021**
**Net book value**
At 31st Oct 2020
£200,000
£189,669
**At 31st Oct 2021**
£200,000
£189,669
**9. OTHER RECOGNIZED GAINS/LOSSES**

Re-measurement of multi-employer pension liability|Church
Centre
£1,149,237
£1,149,237
£1,149,237
£1,149,237
2020/21
£
(212)|Fixtures,
Total
Fittings &
Equipment
£247,399
£1,786,305
£1,269
£1,269
£0
£0
£248,668
£1,787,574
£222,362
£222,362
£10,275
£10,275
£232,637
£232,637
£25,037
£1,563,943
£16,031
£1,554,937
2019/20
£
14,321| |---|---|---| 22 Burlington Baptist Church Financial Statements 2020-2021 ## **10. CURRENT ASSETS** – **DEBTORS** |**Class and nominal code**|**General**|**Designated**|**Restricted**|**Endowment**|**Total**|**Last year**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**£**| |**Current assets - Debtors**||||||| |DEBTORS : Debtors|4,287|—|—|—|4,287|—| |GIFTAID : Gift Aid Refund|—|—|—|—|—|15,822| |receivable||||||| |PREPAY : Prepayments|775|1,054|—|—|1,828|1,010| |Z05 : Accounts Receivable|—|—|—|—|—|871| ||**Total**
5,062|1,054|—|—|6,115|17,703| ## **11. CASH AT BANK AND IN HAND** |**Class and nominal code**|**General**|**Designated**|**Restricted**|**Endowment**|**Total**|**Last year**| |---|---|---|---|---|---|---| |**Current assets - Cash at bank and in hand**||||||| |6501 : Barclays Account|9,620|2,296|76|—|11,992|8,543| |6502 : Barclays Premium|154|—|—|—|154|—| |6503 : CAF Account|29,535|44,005|8,171|—|81,711|58,743| |6504 : Contact Cash|—|28|—|—|28|28| |6509 : Duke of Edinburgh Current|—|(357)|357|—|—|—| |6510 : ElevensesF4TS Cash|—|—|155|—|155|155| |6514 : Flow er Cash|224|—|(113)|—|111|—| |6515 : Impact Cash|—|56|30|—|86|86| |6516 : Impact current account|—|54|1,144|—|1,199|980| |6518 : Ladies Fellow ship Deposit|—|—|—|—|—|100| |6519 : Lunch Club cash|192|(192)|—|—|—|—| |6522 : Saxceptional Cash|—|—|—|—|—|144| |6523 : Time to Sew Cash|—|313|5|—|318|5| |6524 : A time to Sew Deposit|—|—|—|—|—|348| |6530 : CAF Gold ( General)|(6,067)|44,296|—|—|38,229|38,229| |6531 : Scottish w idow s ( General)|1,013|—|—|—|1,013|1,011| |6532 : First Steps Cash|—|50|—|—|50|50| |6590 : Cash in hand|(1)|—|—|—|(1)|(1)| |**Total**|34,672|90,550|9,825|—|135,047|108,713| _**There may be minor discrepancies in the totals if the pence are not being shown**_ 23 Burlington Baptist Church Financial Statements 2020-2021 ## **12. LIABILITIES** – **CREDITORS** **----- Start of picture text -----**
Class and nominal code General Designated Restricted Endowment Total Last year
Liabilities - Creditors: Amounts falling due in one year
CREDITORS : Other Creditors 8,277 — 174 — 8,451 6,791
Z04 : Accounts Payable 4,402 — — — 4,402 5,564
Total 12,679 — 173 — 12,853 12,354
Liabilities - Provision for liabilities after one year
PENSION : Baptist Pension Deficit — 23,852 — — 23,852 27,669
Total — 23,852 — — 23,852 27,669
**----- End of picture text -----**
_**There may be minor discrepancies in the totals if the pence are not being shown**_ ## **13. MOVEMENT IN FUNDS** ## **Purpose and Restriction of Funds** |**Designated**|**Purpose**|**Restriction**| |---|---|---| |AVFUND - Worship AV Fund|Audio Visual equipment|None| |CONTACT - Contact|Activities of the Contact missional
community (now closed)|None| |DUKE - Duke of Edinburgh|Duke of Edinburgh group activities|None| |EQUIP - Equipment|Equipment expenditure|None| |ETERNITY - Eternity|Activities of the Emerge youth group|None| |FIXTURES - Fixtures Furniture and
Equipment Reserve|Furniture and equipment fixed assets|None| |FSTEPS - First Steps|Activities of First Steps mission
community (now closed)|None| |IMPACT - Impact|Activities of Impact missional
community|None| |INTERN - Intern Fund|Activities of the Internship Programme|None| |CHAT–Coffee & Chat|Activities of the coffee & chat group
which has replaced Ladies fellowship
and lunch club missional communities|None| |LEGACY - Legacy|Funds given in memory of deceased
for use for specificprojects|None| |LUNCH - Lunch Club|Activities of the Lunch Club missional
community|None| |Mission - Mission Giving|Mission giving, part of the tithe|None| |NEW - New Projects|new projects in respect of staff or
buildings or outreach|None| |NEWSONG - New Song|Activites of New Song missional
community (now closed)|None| |REPAIRS - Repairs & Renewals|For maintenance and repair of church
buildings|None| |SABBAT - Sabbatical|assist our ministers with travel costs
during their sabbaticals and to fund
the additionalpreachingfees|None| |SAX - Saxceptional|Activities of the Saxceptional mission
community|None| |TIDDLY–Tiddlywinks|Activites of the Tiddlywinks missional
community|None| |TIME–A Time to Sew|Activities of the Time to Sew missional
community|None| |Zpension–Pension reserves|Represents the Pension Liability|None| 24 Burlington Baptist Church Financial Statements 2020-2021 |**Restricted Funds**|**Purpose**|**Restriction**| |---|---|---| |BMS - BMS|Setup to receive church member
donations to add to church mission
givingto BMS|Funds can only be used for the stated
purpose| |CENTRE - Church Centre Reserve|Fixed assets fund for the church
centre building|Funds can only be used for the stated
purpose| |CHILDREN - Childrens Work|Donations from church members for
childrens work at Burlington|Funds can only be used for the stated
purpose| |DUKE - Duke of Edinburgh|Donations from church members for
activities of the DofEgroup|Funds can only be used for the stated
purpose| |ETERNITY - Eternity|Donations from church members for
youth work at Burlington|Funds can only be used for the stated
purpose| |F4TS11SES - Feet for the
Street/Elevenses|Donations for the missional
community that offers hot food and
drinks as well as clothes, sleeping
bags|Funds can only be used for the stated
purpose| |FLOWER - Flowers|Donations to be used for church
flowers|Funds can only be used for the stated
purpose| |H4I - Heart For Ipswich|Funds allocated for Heart for Ipswich (
now Network Suffolk)|Funds can only be used for the stated
purpose| |HAPPY - Happy Homes|Donations received from church
member to add to church mission
givingto HappyHome(Kenya)|Funds can only be used for the stated
purpose| |HOME - Home Mission|Donations received from church
members to add to church mission
givingto EBA|Funds can only be used for the stated
purpose| |IMPACT - Impact|Donations for the activities of the
missional community that visits local
hostel|Funds can only be used for the stated
purpose| |OPEN - Open Door|Donations for the activities of the
missionalprovidingmeal at Christmas|Funds can only be used for the stated
purpose| |PERSPECT - Perspectives|Donations received from church
members to add to church mission
givingto Perspectives|Funds can only be used for the stated
purpose| |PROJECTOR - PROJECTOR|Donations in response to an appeal
for aprojector|Funds can only be used for the stated
purpose| |PROP - Property Reserve|Fixed asset fund - Church building|Funds can only be used for the stated
purpose| |RUTH - Project Ruth|Donations received from church
members to add to church mission
givingto Project Ruth|Funds can only be used for the stated
purpose| |SPURSE - Samaritans Purse|Donations received from church
members to add to church mission
givingto Samaritans Purse|Funds can only be used for the stated
purpose| |SpecGifts - Special Gifts|Proceeds from special collections to
add to church mission giving to
various charities|Funds can only be used for the stated
purpose| |TEAR - Tear Fund|Donations received from church
members to add to church mission
givingto Tear Fund|Funds can only be used for the stated
purpose| 25 Burlington Baptist Church Financial Statements 2020-2021 ## **Fund Transfers** |Transfers between fund classes|Description|£| |---|---|---| |Transferred from General funds to
Designated funds|£3,000 transfer from General to
Repairs & Maintenance for planned
maintenance projects
£1050 transfer from General to
Sabbatical for funding minister’s
sabbatical
£600 transfer from General to DofE to
pay for DofE license
£1269 transfer from General to
Fixtures and Fittings for purchase of
capital equipment.
Transfer £16,800 General fund
surplus to New Projects|(22719)| |Transfer between Designated funds|£2276 transfer funds from Lunch club
and £92 from Ladies Fellowship to
Coffee & Chat as one group replaces
the two groups|**2367**| |Transfer General to Restricted funds|Transfer £39 additional top up gift
from general to Happy Homes for gift
to Happy Homes Kenya|(39)| |Transfer from Designated funds to
General fund|£50 transfer from 1stSteps to General
to close 1stSteps fund.
£28 transfer from Contact to General
on closure of Contact group
£4 transfer from Inspire to General to
zero fund
Transfer £100 from Ladies Fellowship
to general as a donation to church
funds.|182| |**Transfers from Designated to**
**Restricted**|Transfer £100 from Ladies Fellowship
to BMS for donation to BMS
Transfer £100 from Ladies fellowship
to Home Mission for donation to EBA
home mission|**200**| 26 Burlington Baptist Church Financial Statements 2020-2021 ## **Movement In Funds** |**F und and type**|**F und balances**|**Inco ming**|**Outgo ing**|**T ransfers**|**Gains and**|**Jo urnal**|**F und balances**| |---|---|---|---|---|---|---|---| ||**bro ught fo rward**|**R eso urces**|**R eso urces**||**Lo sses**|**Entries**|**carried fo rward**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**| |**Unrestricted**|||||||| |General - General fund|27,015|238,406|215,792|(22,576)|—|—|27,054| |**Sub-to tals**|**27,015**|**238,406**|**215,792**|**(22,576)**|**—**|**—**|**27,054**| |**Designated**|||||||| |AVFUND - Worship|404|—|171|—|—|—|234| |AV Fund|||||||| |CHAT - Coffee and|—|—|—|2,367|—|—|2,367| |Chat|||||||| |CONTACT - Contact|28|—|—|(28)|—|—|—| |DUCKLINGS - Singing|—|475|99|—|—|—|376| |Ducklings|||||||| |DUKE - Duke of|(537)|415|643|600|—|—|(165)| |Edinburgh|||||||| |EQUIP - Equipment|249|—|194|—|—|—|55| |ETERNITY - Eternity|2,170|617|1,350|—|—|—|1,437| |FIXTURES - Fixtures|25,038|—|10,275|1,269|—|—|16,031| |Furniture and|||||||| |Equipment Reserve|||||||| |FSTEPS - First Steps|50|—|—|(50)|—|—|—| |IMPACT - Impact|202|50|—|—|—|—|252| |INSPIRE - Inspire|4|—|—|(4)|—|—|—| |INTERN - Intern Fund|12,372|1,494|2,452|—|—|—|11,415| |LADIES - Ladies|392|—|—|(392)|—|—|—| |Fellow ship|||||||| |LEGACY - Legacy|13,468|—|1,244|—|—|—|12,224| |LUNCH - Lunch Club|2,276|—|—|(2,276)|—|—|—| |Mission - Mission|181|—|—|—|—|—|181| |Giving|||||||| |NEW - New Projects|32,230|—|—|16,800|—|—|49,030| |NEWSONG - New|342|—|342|—|—|—|—| |Song|||||||| |REPAIRS - Repairs &|12,781|—|2,620|3,000|—|—|13,161| |Renew als|||||||| |ROOF - Roof|—|—|—|—|—|—|—| |SABBAT - Sabbatical|3,469|—|—|1,050|—|—|4,519| |SAX - Saxceptional|144|38|182|—|—|—|—| |TIDDLY - Tiddlyw inks|515|—|—|—|—|—|515| |TIME - A Time to Sew|348|120|155|—|—|—|313| |ZPension - Pension|(27,669)|—|281|—|—|(212)|(28,162)| |reserves|||||||| |**Sub-to tals**|**78,459**|**3,209**|**20,010**|**22,336**|**—**|**(212)**|**83,783**| |**Restricted**|||||||| |BMS - BMS|28|115|220|100|—|—|23| |CENTRE - Church|1,149,237|—|—|—|—|—|1,149,237| |Centre Reserve|||||||| |CHILDREN - Childrens|669|—|21|—|—|—|648| |Work|||||||| |DUKE - Duke of|318|—|319|—|—|—|(1)| |Edinburgh|||||||| |EBACOYEAR - EBA|25|—|—|—|—|—|25| |Church of the Year|||||||| |ETERNITY - Eternity|(32)|45|—|—|—|—|13| |Elevenses - Elevenses|—|—|—|—|—|—|—| |F4TS11SES - Feet for|1,779|902|333|—|—|—|2,347| |the Street/Elevenses|||||||| |FLOWER - Flow ers|43|40|83|—|—|—|—| |H4I - Heart For|250|—|—|—|—|—|250| |Ipsw ich|||||||| |HAPPY - Happy|5|95|144|39|—|—|(5)| |Homes|||||||| |HOME - Home Mission|138|135|350|100|—|—|23| |IMPACT - Impact|864|438|81|—|—|—|1,220| |OPEN - Open Door|419|262|288|—|—|—|392| |PROJECTOR -|1|—|—|—|—|—|1| |PROJECTOR|||||||| |PROP - Property|389,669|—|—|—|—|—|389,669| |Reserve|||||||| |RUTH - Project Ruth|199|5|199|—|—|—|5| |SANCTUARY -|—|4,624|—|—|—|—|4,624| |Sanctuary Refurb|||||||| |Fund|||||||| |SPURSE - Samaritans|7|—|7|—|—|—|—| |Purse|||||||| |SpecGifts - Special|667|364|1,031|—|—|—|—| |Gifts|||||||| |TEAR - Tear Fund|578|310|803|—|—|—|85| |**Sub-to tals**|**1,544,863**|**7,334**|**3,879**|**239**|**—**|**—**|**1,548,558**| ||||||||| |**Totals**|**1,650,337**|**248,950**|**239,680**|**—**|**—**|**(212)**|**1,659,395**| _**There may be minor discrepancies in the totals if the pence are not being shown**_ 27 Burlington Baptist Church Financial Statements 2020-2021 ## **14. GRANT MAKING** Analysis of grants paid ( included in Mission Giving under Costs of Charitable Activities in Note 3) |**Analysis**|**Grants to**
**Institutions**
**(£)**|**Grants to**
**Individuals**
**(£)**|**Support**
**Costs**
**(£)**|**Total**
**(£)**|**2019/20**| |---|---|---|---|---|---| |Soul Edge (Abernethy Trust)|1,500|||1,500|1,296| |Beam|600|||600|648| |BMS|3,900|||3,900|4,957| |BugB EBA|7,366|||7,366|7,452| |CYM|1,500|||1,500|1,428| |EBA CotY|300|||300|-| |Evangelical Alliance|-|||-|450| |Happy Homes Kenya|1,049|||1,049|1,947| |Harnhill|600|||600|648| |CAP debt Centre (hope
Church)|3,000|||3,000|2,250| |Hope into action|221|||221|-| |Inspire Christian Counselling|1,380|||1,380|1428| |Irini Trofimov|-|1,447||1,447|-| |Kintsugi Hope|1,350|||1,350|972| |Oasis Language School|-|||-|1428| |Path to victory|1,553|||1,553|2,870| |Perspectives|1,320|||1,320|1,428| |Project Ruth|2,899|||2,899|2,664| |Route to
Freedom|1,500|||1,500|1,620| |Samaritans Purse|66|||66|-| |Selig IWNS|300|||300|-| |TLG (ST Matthews Church)|1,128|||1,128|475| |Talitha Koum|450|||450|456| |Tearfund|803|||803|-| |TWAM|450|||450|456| |YMCA Trinity|269|||269|-| |Other|-|||-|100| |Unallocated|3,028|||3,028|1,315| |**Total**|**36,532**|**1,447**||**37,979**|**36,288**| 28 Burlington Baptist Church Financial Statements 2020-2021 ## **15. Comparative figures are provided in the following 2 reports for the SOFA and movement in funds for 2019/20** 29 Burlington Baptist Church Financial Statements 2020-2021 ## **Movement in Funds 2019/20** 30 Burlington Baptist Church Financial Statements 2020-2021 ## **16. INDEPENDENT EXAMINATION FEES** ||2020/21|2019/20| |---|---|---| ||£|£| |Independent Examiner’s Fee|1,200|1,200| 31