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2022-12-31-accounts

Cosham Baptist Church

End of Year Financial Statements

Year ending 2022

Page 1

Financial Statements for the year ended 2022

Statement of Financial Activities

Unrestricted Designated
Restricted Endowment
Total
Prior year
funds
funds
funds
funds
funds
total funds
Income and endowments from:
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
Total income
Expenditure on:
Costs of generating funds
Costs of generating voluntary income
Expenditure on charitable activities
Other expenditure
Total expenditure
Gains / losses on investment assets
Net income / (expenditure) resources before
transfer
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Other recognised gains / losses
Gains on revaluation, fixed assets, charity's own
use
Net movement in funds
Total funds brought forward
Total funds carried forward
Represented by
Unrestricted
General fund
Designated
Bethany
Children, Youth and Families
Church Development Fund
Fellowship Fund
Mission Reserve
Restricted
CAST Christian Assemblies Schools Team
Children, Youth and Families
Church Development Fund
Hope into Action House
148,948
431
328

149,709
187,037
24
10,946


10,971
2,764
50,124



50,124
10,479
162



162
4
1,981
1,183


3,164
2,161
201,241
12,561
328

214,131
202,446





135






196,384
8,994
880

206,259
191,483
446



446
1,052
196,831
8,994
880

206,706
192,670





4,410
3,566
(551)

7,425
9,775
1,860
194
30,467

32,522
541,787
(30,272)
(2,054)
(194)

(32,522)
(541,787)





(24,002)
1,706
29,721

7,425
9,775
86,223
11,843
600,182

698,249
688,473
62,221
13,549
629,903

705,674
698,249
62,221



62,221
86,223

2,572


2,572
1,988

10,286


10,286
8,623







691


691
1,231











194


194

194



629,689

629,689
599,416


19

19
571

Page 2

Balance sheet

Total funds
Prior year funds
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Liabilities
Creditors: Amounts falling due in one year
Net current assets less current liabilities
Total assets less current liabilities
Liabilities
Provision for liabilities after one year
Total net assets less liabilities
Represented by
Unrestricted
General fund
Designated
Bethany
Children, Youth and Families
Fellowship Fund
Mission Reserve
Church Development Fund
Restricted
CAST Christian Assemblies Schools Team
Children, Youth and Families
Hope into Action House
Church Development Fund
Funds of the church
798,916
798,916
798,916
798,916
8,931
5,857
68,804
69,836
77,736
75,694
1,750
40
1,750
40
75,985
75,654
874,901
874,571
169,227
176,321
169,227
176,321
705,674
698,249
62,221
86,223
2,572
1,988
10,286
8,623
691
1,231





194
194

19
571
629,689
599,416
705,674
698,249

Statement of assets and liabilities

General Designated
Restricted Endowment
This year
Last year
Fixed assets - Tangible assets
The Link Centre -
Church Manse 176 Hawthorn Crescent -
Totals
Current assets - Cash at bank and in hand
CAF Gold Savings Account -
Barclays Bank current a/c -
Petty Cash -
CYF Lloyds -
CYF PayPal -
CAF Current Account -
Totals
Current assets - Debtors
Accounts Receivable -
Totals
Liabilities - Agency accounts


513,916

513,916
513,916


285,000

285,000
285,000


798,916

798,916
798,916
39,324



39,324
41,865
13,336
3,264
47

16,647
16,768
56



56
56

10,279
194

10,474
8,591

6


6
31
2,295



2,295
2,523
55,012
13,549
242

68,804
69,836
8,931



8,931
5,857
8,931



8,931
5,857

Page 3

Agency collections -
Totals
Liabilities - Creditors: Amounts falling due in
one year
Accounts Payable -
Totals
Liabilities - Provision for liabilities after one
year
Baptist Union Corporation Loan -
Totals
Grand total





40





40
1,722

28

1,750
1,722

28

1,750



169,227

169,227
176,321


169,227

169,227
176,321
62,221
13,549
629,903

705,674
698,249

Fund movement by type

Opening
Incoming
Outgoing
Transfers Gains/losses
Closing
BETH - Bethany
Designated
Sub-total for BETH
CAST - CAST Christian Assem
Restricted
Sub-total for CAST
CYF - Children, Youth and
Designated
Restricted
Sub-total for CYF
FF - Fellowship Fund
Designated
Sub-total for FF
HIA - Hope into Action Hou
Restricted
Sub-total for HIA
MISREV - Mission Reserve
Designated
Sub-total for MISREV
Developmt - Church Development F
Designated
Restricted
Sub-total for Developmt
General - General fund
Unrestricted
Sub-total for General
Grand total
1,988
1,183
600


2,572
1,988
1,183
600


2,572
194


(194)

194


(194)


8,623
11,017
7,494
(1,860)

10,286



194

194
8,623
11,017
7,494
(1,665)

10,481
1,231
360
900


691
1,231
360
900


691
571
328
880


19
571
328
880


19

















599,416


30,272

629,689
599,416


30,272

629,689
86,223
201,241
196,831
(28,412)

62,221
86,223
201,241
196,831
(28,412)

62,221
698,249
214,131
206,706


705,674

Page 4

Analysis of income and expenditure

Total
Unrestricted Designated Restricted Endowment This year Last year
INCOME AND ENDOWMENTS
Donations and legacies
Standing Orders 96,176 96,176 108,096
Gift Aid and GASDS received 22,845 22,845 28,803
Sunday school "Snail" collect
Church collections 24,365 24,365 23,860
Sumup Donations (DONA) 3,465 3,465 1,009
Contactless
Youth Account
Fellowship Fund Donations 360 360 360
TEAR Fund offerings
BMS Birthday Scheme
General Mission Giving 496 496 490
Harvest India
Simons Sabbatical Donations
Vanessa Music Makers Family 1,200 1,200 2,320
Project
Hope into Action House 328 328
Grants received 967
Legacies and Church Development 400 400
Thanksgiving Gift Days 21,000
Manse Purchase and Church
Development fu
Church Weekend Receipts
Transfer of CYF Account to Finance
Co-Or
CYF Sundry donations 56 56
CYF General Income 14 14 130
Total 148,948 431 328 149,709 187,037
Income from charitable activities
Wedding and funeral fees
Photocopier donations 24 24 85
CYF Music Maker Attendance Fees 6,266 6,266 2,417
CYF Payments for Children/Youth 869 869 15
Clubs
CYF Payments for Activities, Events, 3,739 3,739 240
Wee
CYF Payments for football team
CD MM Project 71 71 6
Adult Ministries
Total 24 10,946 10,971 2,764
Other trading activities
Book and card sales
Hall lettings 50,124 50,124 10,479
Manse Rental income
Fund raising income
Appeals
Total 50,124 50,124 10,479

Investments

Interest received

162 — — — 162 4

Page 5

Total
Other income
Sundry donations
PCC
Refunds
Bethany Care
Feed in Tariff from Solar Panels
Total
162



162
4
1,435



1,435
819











1,238

1,183


1,183

545



545
103
1,981
1,183


3,164
2,161
INCOME TOTAL 201,241
12,561
328

214,131
202,446

EXPENDITURE

Costs of generating funds
Baptist Building Loan
Phatfish
Training 135
Total 135
Costs of generating funds - Costs of generating voluntary income
Simon's long service renumeration
Total
Expenditure on charitable activities
Car Expenses 92 92 335
Salaries & Expenses 86,877 86,877 89,036
NI employer and employee 8,033 8,033 9,767
Pension Contributions 13,492 13,492 14,914
Tax
Guests Speakers Fees 651 651 664
Fellowship Support Fund 900 900 130
Simon Heating allowance 159 159 159
Wayne Heating allowance
Simon Book & Ministerial 437 437 47
Development All
Jim Book Allowance
Resource Centre & Literature
IT and AV Equipment 2,860 2,860 21,672
Mission Outreach (+Alpha) 60
Children and Families Work 375 375 530
Youth
Music and Worship 78
Floral/Banner Display
Catering and Kitchen supplies 1,674 1,674 37
Bookstall expenses
Administrator's Salary & Exps
Fees/Del Exps/Licences 3,274 3,274 3,372
Stationery, office supplies, publicity 306 306 359
Photocopier Costs 1,081 1,081 1,062
Telephone & Internet 545 545 493
CBC Non-Domestic Rates
Insurances 3,506 3,506 4,115
Heating/light/water 11,358 11,358 4,716
Office Equipment
Bethany care Expenses 600 600

Page 6

Repairs and renewals
Cleaning
Church Development
Church Dev Loan Repayment
Alarm & Security
Particular Baptist Fund repaym
SCBA Loan repayment
BU Corp Loan repayment
Baptist Building Fund repaymen
BMS
BMS Birthday Scheme
Home Mission
Church of the Year Donation
Spurgeon's College Donations
Other Mission Giving
Solent Youth for Christ
African Bible Translators
Tim and Hannah Flatman Mission
support
Reach Across
BU subscriptions
TEAR Fund donations
Evangelical Alliance Subscript
Prior support to AIM Intl
Hannah Mills
Tracey Ansell
Tony Campolo
Harvest India Expenses
Portsmouth Food Bank
Bank charges
Church Weekend
Manse/Repairs and Expenditure
Kevin Mills - Spurgeons College
Sarah Thomas - Moorlands College
Music Makers Family Project
Volunteer Training
Legal fees
Architects fees
Hope into Action House
Deprec - office eqpt
CYF Activities, venue hire, events
ticke
CYF Love gifts
CYF Mission giving
CYF Computer, software, websites
CYF resources, props, decorations
CYF food and catering
CYF Football team expenses
CYF Insurance
CYF Transport costs
CYF Ministerial expenses
CYF Visiting Speakers
CYF Music Maker Project
CYF Stationery and publicity
CYF Sundries
CYF General Expenses
CYF
CYF PaylPal fees
CAST expenses and equipment
Wayne Dulson Heating allowance
Wayne Dulson Book allowance
Total
ther expenditure
Sundry Items
10,914



10,914
4,462
12,868



12,868
3,824












1,370



1,370
1,238












7,676



7,676
5,608






3,503



3,503
5,008






7,522



7,522
7,704












673



673
1,200












600



600
600
4,614



4,614

769



769
812





100




































200



200
240
184



184
180






8,013



8,013













2,116



2,116
3,525
420



420















880

880
294







1,625


1,625
170







1,416


1,416
1,416

11


11
1,168

1,266


1,266
1,295

1,502


1,502
190













605


605














27


27
27





36

407


407
87

630


630
483







0


0
0






159



159
159
48



48
94
196,384
8,994
880

206,259
191,483
428



428
613

Other expenditure

Page 7

Health and Safety 18 18 438
Total 446 446 1,052
EXPENDITURE TOTAL 196,831 8,994 880 206,706 192,670
GRAND TOTAL 4,410 3,566 (551) 7,425 9,775

Independent Examiners report

Accounts for the year ended 31[st] December 2022

Respective responsibilities of the Trustees and the examiner

The charity’s trustees are responsible for the preparation of the accounts, and they consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Examine the accounts under section 145 of the Charities Act

to follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

to state whether particular matters have come to my attention.

Basis of the Independent Examiner’s statement

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required for an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no material matter has come to my attention which gives me cause to believe that in, any material respect:

Accounting records were not kept in accordance with section 130 of the Charities Act, or the accounts do not accord with the accounting records

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 25[th] August 2023

Signed:

Stephen Hendy

Page 8

i) 1711W22 OXII 8RT

Indepfident Examlner Oata Developrnents Structure. Go¥ernan¢e and Man•yrnent C05harn Baptist Church 15 a charitable unincoTporJted ass<K4ation governed by its constitution41 (approved 8ry4ernln81 docurnènts. The churth is a member of the 8aptist Union of Great 8ritain18UGBI and of the Southern Counties Baptist A5XXiation ISCBAI and supports the attivitles and funds of both these. Church Membership is open to all who: Accept the beliets of the church. Meet the thurch's qualification on Baptlsm. Commit themselves to seNn8 Christ within the churth and beyond. Ablde by ihe dedslons of ihe Church Members. Meetlng. Acknowledge thelr responsibllStles as church members. their membershlp èppllcatlon accepted by the Church Memberf Meetin8 The usual mcmle of entry into churth membershlpls followlng baptism by Immerslon upon petsonal professlon of tslth. However, Cosham Baptist Church has an open membership policy, $0 that per50n5 seekin8 membership who have not been baptised in the manner described may at the dlscretion of the of the Church Members, Meeting be xcepted into full membership based on their own public profession of faith. Ministers (who are also Trustees} are called lelertedl by a majority vote of church members •nd serve until they resi8n or are voted out by church members at an extraordlnary church members, meetlng. Church Deacons (who are also Trustees) are elecied from the church members by secret ballot usually at the church's Annual General Meetin8 and Serve for threewear periods btfore needing reolection. All new Trustees are gl¥tn a copy of the Charity Commissloners current leafietl8uide on tein8 a charity trustee and relevant 8UG8ISCBA guidance. They are entttled, should they wish, to attend training day at the church's expense to further clarify their knowled8e. The Trustees Meet usually once per month to revlew the artlvEt*s of the church and make decislons re8ardiryd the church's actlvltfjes. Churth Members are entltled to attend church meetlngs In person and are now aho enlitled to view meetlngs online and Vote remotely rf they are unable to attend in person. Ordinary Churth Members. Meetln8s are held at regular Intervals on not less than four oc¢aslons In any calendar ffar and I￿rnIa1fy bimonthty. These are an opportunlty to consider and review routine matters assoclated with the Ilfe of the Churth includln8 Issues related to thurch mefflbership.

Th wkKlpal wrpom of ChvTth Is the •¢fv•nc•m•nt olth• Chrbthn f•lth Kcofdlw to th• ¢h•rtt•bl• purpo￿ In the Urtted XIA￿1 •ndlor Ot￿ ￿Tts Oltr￿ world. 8•ptlyn udelk4rydln the I•pitst Unkn's Decl•r•tlon of Pr1. The C4xnnwnlon ofth• Lorfs ￿PPer thlth wlll be ob5•Md •t l•Mt ￿ • Ev•YyllJm •nd mls%k)n loc•lly. r•m•ify, natk)n•lty, and Int•Jn•tk>n•¢. Th• Mmirn •nd ofchrlstlan Olsthpl•s Ed￿1￿7 tr•kn1￿ for Cl¥tsd￿ conThmlty Mr¥k•¥ Glvkw p•stN•l ur• •nd erKow4lr4 ￿h•r% to do Ilk•wkw. •nd Chwltable •¢lSon In ihe UK and •trr•d wth Iitenth In pIr￿￿. We also re•#•rt•d of tyjr artMts dur1￿ th• tttk ry • Weknd•y

In addstion our activitbes for children & younger people have re-started and dernand has confirmed that there Is still a need for these artivltles. These induded a Summer Camp in a nearby location and the youth attendln8 a Satelliles Youth Festival. 8y the end of the year. there was a waitin8 list for Musl¢ Makers- our outreKh to those carlng for pr￿ch¢￿ children. We have extended our provlsloft of coffee & biscults to befve ¢xw Sunday Mornln8 Ser¥ke as well as •fter as part of our "wekome" to the church. Also the lettln8 of Various Churth Roorns durlr the week when they were not being used ￿ the Church to other local Charity & Support groups. We estimate that approximately 650 people ¥islt the Church dufln8 the week to take part In these •ctMties. We partnered wlth a local charity - Stella's Voke - to acl as • drop off polfit for food / tolletrles 1 clothin8 for those who had fled from the war in the Ukraine across the border to Moldova. We also contSnued to partfi￿ with "Hope inlo Artion" and wpported • f•rnlly ol ref￿ee$ in • local house. As Wlnter approached we opened as a Yarm Welcome" centre to provlde a warrn plxe for people str￿￿10n8 wlth the In¢￿•sed cost of h￿tIry thelf hornes to 80 for • meal •nO companloDship. Towards the end of the year, one of our Ministers left us to tske up a posltlon •t BSllerkay Baptist Church. We wlsh Wayne and his famify well In thelr new home and we thank hirn for his influence In encouragln8 us to have ilmes set aside for prayer •nd fastln8 durin8 the year. A150 under his guidance. we have been encoura8ed by new people joinin8 us recently. some of which htye been drawn to us fter Watchi￿ our streamed services online. Flnand•l R•vl•w Our overall Income for the year 1st January 2022 to 31 Decernber 2022 was £214.131 ￿lanCed 48ainst an expenditure of £206.7(Yp fesultin8 In a surp￿5 aver the year of £7,425. The maln source of Incon for the church femalns the 8enen)us wAunt•ry 81th8 of Its membefs and other regular attenders. Most of this came from Standin8 Orders which amounted to £%.176 over the year. a decrease of £11.920 over the prevK>US year. This was partially cornpen5aled by Sundav offeriny and one-off don•iions which ioialled £29.667. an increase of E3.979 on last year. Ffom the donatlons received for the general offerin8 and standing orders comblned, we were able to claim E22.845 in Gift A¥1. a deciease of£5.958 o¥er1•st yearfs amotsnL Now that Our bulklin8s were fully opened, we were able to 8ain increased income from Hall Hirings and ihis afflounted to £50,124 ovef the year. We very muth aPPTeciate the hard **Ofk of ouw Offke Mana8er in developin8 relat¥>n5hips with new hlfws io achi￿ this incfease. Unfortu￿tety 45 we started usin8 the twildiry mofe fully, expeTr5i￿ maintenance Issues were identified which needed addressin& partKularty re8arding the automatic entrance doors and this. alon8 With pluM￿'n8 and heaun8 repairs. resulted in an expenditure of £10.914. The manse double

lailng needed replKln8 and that, abng wlth oiher essentlal work on the manse cost another £8,013. Children. Youth and Famllies returned to a mofe nomial level of actlvfjty and thls generated an income of £11,017 from fees for chlldren attendln8 varlous actlvitles, camps and clubs. This was balanced agoin5t an expenditure of £7A94 which resulted in a surplus of £3,523 over the year. At the end of the year. we hèd £55.041 in our General Fund, there wa5 £10,481 in the fund designated for Children, Youth and Familie5 and £2.572 in ihe Bethany Fund. whkh wlth Senior Citlzen& The Fellowshlp Fund retsined £691. All In all. our reserves were £58.304 plus an addltiotial £10,481 hekl ty Chlldren, Youth and Farnllles nd 50, despite some uncertalntles of the slie of potential bulldlng malntenance bills. and thanks to the donations of those who attend the church and the incorne from lettin8 our rooms during the week. the church has a 50und financial future. Drl•f 5tst¢rn•nt of the Charws Pollry on Rerves The trurtees hats •g￿ed that our pollcy on reser¥es would remaln unchon8ed at a rtser¥e threshold of £45,LXiI. This would be sufficient io enable a controlled Closu￿ over a period of three months In Ihe èvent of a sudden complete Ce$￿tkIn of Income. Althou8h we would need to 8l¥e some members of staff More th•n thfee months. notlce. Ihe Trustees COn￿dered thai a sudden complete cessatlon of Income was an unlikefy scenarfo. It would be more Ilkely that there would be a 8radual loss of income. and in these circumstances. re5epies would be needed to enable us to tallor our spendin8 to the new circumstances. At the end of 2022, our reserves totalled £58.304, well above our reserve limlt. However, the Trustees are aware that we contlnve to face a chalten8in8 financial situailon. wlth a decrease In our membership, rising ulility bills and the additional maintenance costs bein8 found. We are partlcularly concerned about multlple leaks In our roofs and cracks in the walls of a small room at the back of the church whlch may represent subsldentt. We are engaglng wkth our Insurance company about the latter Issue. Our wa8e blll wlll be reduced over the next ￿ar whlle seek a replacement for our adult Co-Pastor. who has moved to another church. and this will mean thal more funds may be able to be used io address Some of these maintenance Issues. The Trustees wlll, of course, contlnue to monltor the flnanclal sltuatlon and our reserves closely to ensure that the church rem•ins tlnancl•lly ¥lable. Indepèndent EM•mlMr The church voted at the Annual General Meetlng to reappoSnt Mr Graham Woodyet as our Independent Examlner for the 2022 accounts. The Trustees have read the Charlty Comrnlsslon'5 guldance on Publlc Benefit and ha¥* taken regard of this In making decislons relating to the runnin8 of the charfty. They are satisfied that the activities descrlbed above are conslstent with our declared Purp(￿ and provide benefft to the publK.

IL pi [S￿V MP FE¢J zcl 117lz3