## **Mutley Baptist Church**
## **Annual Report for 2023**
## **Name of the Charity** :
Mutley Baptist Church
## **Charity registration number** :
1127079
## **Registered Address** :
Mutley Plain Plymouth PL4 6LB
## **Trustees during 2023:**
Rev N Lear (Minister) Mr M Bailey (Church Secretary) Mr J Dawes Mr T Frost – retired 31/12/2023 at the end of his 3-year term Dr A Gaston Mr T Provost Mrs P Shelmerdine – retired 31/12/2023 at the end of her 3-year term Mrs M Tollins – resigned 01/05/2023
## **Trustees subsequently appointed:**
Mr P Allen - appointed 25/03/2024 Mr D Ball – appointed 01/07/2024 Mr T Burston (Treasurer) – appointed 01/01/2024 Mr J Nadimikeri – appointed 25/03/2024
## **Property Trustees** :
The Baptist Union Corporation Baptist House PO Box 44 129 Broadway Didcot OX11 8RT
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## **Mutley Baptist Church**
## **Annual Report for 2023**
## **Bankers** :
CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA
## **Independent Examiner** :
Ian Barrett FCA FCIE
## **Charitable Object** :
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.
Mutley Baptist Church (MBC) occupies premises which are held by the South West Baptist Trust Corporation Ltd, on Trusts which are entirely compatible with the above object. The Minister also occupies premises which are held by the Baptist Union Corporation Limited, on Trusts which are entirely compatible with the above object.
## **Organisational Structure and Decision-making processes** :
Members of MBC are accepted in accordance with the Approved Governing Document which requires them to be or to have been publicly baptised on the profession of faith in Jesus Christ or, following other modes of baptism, to renew their public profession of faith in Jesus Christ.
Members’ meetings normally take place four times per year and the view of the members as expressed in the meeting under the guidance of the Holy Spirit determines the overall policy of the church. In accordance with the constitution, the members appoint Trustees who, together with the Minister, Church Secretary and Treasurer (collectively known as the Eldership) are responsible for the day to day running of the church’s work and witness, and the financial and legal aspects of the charity. All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.
Relevant matters may be submitted to the church meeting by the Trustees for guidance or may be raised by members in church meeting for further consideration by the Trustees. Though the
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**Mutley Baptist Church**
## **Annual Report for 2023**
constitution permits decisions to be made at church meetings by appropriate majorities, the church seeks to work by consensus wherever possible.
## **Objectives and 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 community generally. 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 their living Lord.
Central to the work and witness of the church is the provision of regular public services of Christian worship, on Sundays at 10.00am and 6.00pm and with additional services at Easter and Christmas. There is a full programme for children and young people during the 10.00am Sunday service, and also on Thursday evenings in different groups for 5-18 year olds. On most days during the week there are activities for children, for parents with babies and toddlers, and on Thursdays for families as a whole, with food and refreshments available at teatime. Broadcasting of the 10.00am Sunday service on ‘Zoom’, introduced at the start of lockdown, has continued as a way of allowing those unable to attend in person to participate.
Members of the church are active participants in the operation of the Soup Run on Wednesday evenings serving the homeless and street folk of the city of Plymouth, and in supplying Street Pastors on Saturday evenings to give reassurance and assist where needed in the city’s busy nightlife hotspots. On Monday lunchtimes until May 2023, and on Thursday lunchtimes throughout the whole year the church premises were used for the Bigger Table, providing a hot drink and a meal to the vulnerable, lonely and homeless along with a warm welcome and a listening ear, and the opportunity for prayer if desired. A food bank was also operated on those days for attendees to take away food items supplied through ‘Fare Share’ in Plymouth. Those attending could also seek financial advice from Plymouth Focus (who have an office within the church) and who are able to offer longer appointments for complex situations which are then analysed and people helped as much as possible. On Tuesday lunchtimes The Cosy Corner operated as a warm space where the Lounge was open for people to pop in and receive a friendly welcome, a hot drink and a bite to eat, and the opportunity to chat with others. It was initially introduced in late 2022 in response to the cost of living crisis, and financially supported by Plymouth City Council through the Government’s Household Support Fund. Other initiatives for local groups, such as cooking and gardening, were hosted either at the church or at the Green Space premises just along Mutley Plain.
The church runs a series of weekly evening house groups for the growth of faith and discipleship in the homes of some members. Again, the continued use of ‘Zoom’ has allowed people who can’t physically get there to stay involved and in touch. A Pastoral Team meets weekly to co-ordinate contact with the elderly, sick and lonely members of the fellowship through hospital visits, home visits, phone calls, emails and the sending of cards.
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## **Mutley Baptist Church**
## **Annual Report for 2023**
The church continues to take the issue of safeguarding extremely seriously with regard to the children, young people and adults at risk that it serves. The Safeguarding Policy is regularly reviewed and updated as necessary, and duly endorsed and adopted by the membership. Volunteers and leaders wanting to work with these groups are appropriately vetted by the Disclosure and Barring Service.
Although primarily serving the needs of the local community in and around Mutley, the church continues to support a number of missionaries overseas, some financially and all prayerfully. In 2023 the church supported couples serving in Nepal, Uganda, Madagascar and the Middle East.
## **Achievements and Performance** :
On the staffing front, the Youth, Children and Families (YCF) Pastor went on maternity leave in September 2023 and to keep things ticking over one of the YCF volunteers was appointed on an interim basis to work 8 hours per week for 6 months. The Building Maintenance Technician retired in the autumn after many years of looking after MBC’s premises and at year end this position remained unfilled.
The church kitchen is vital in supporting many of the activities and consequently cleanliness standards were carefully maintained and our Level 5 Food Hygiene rating preserved. In addition, strict new rules concerning allergens and clear food labelling were implemented.
On the technical side, ChurchSuite software was introduced to underpin the management of the church, provide a directory of information about MBC and its members, facilitate bookings for rooms and events, manage volunteers etc. Late in the year a major overhaul of the church website was launched to make it more intuitive and provide key information such as MBC’s vision and values, the services we offer, upcoming events and key contact points. Plans were in hand to migrate across to Microsoft SharePoint early in 2024 and to implement the ExpensePlus financial management software suite.
As part of the process of becoming increasingly environmentally-friendly, in the spring MBC was awarded bronze status by the A Rocha UK Eco Church project. Around the same time MBC joined the Inclusive Church Network to signify that everyone is welcome here, and subsequently co-founded the Plymouth Affirming Churches Together (PACT) umbrella group and joined the Open Table Network (OTN), a multi-denominational group that meets once a month.
2023 saw an encouraging steady increase in attendance on Sundays, partly due to an influx of trained medical staff (along with their families) arriving from India and Nigeria (in particular) to take up employment at the University Hospitals Plymouth NHS Trust at Derriford. The church membership at year end stood at 136.
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## **Mutley Baptist Church**
## **Annual Report for 2023**
## **Financial Review** :
MBC continues to raise the majority of the funds needed to carry on its activities from within its own membership and congregation. Staff salaries remain the most significant item of expenditure and relate to those of the Minister, YCF Pastor, Community Pastor, Office Administrator, Caretaker and YCF Support Officer. MBC remains heavily dependent on members working as unpaid volunteers in all aspects of the church's activities, many of which run with little or no impact on the church's expenditure but nevertheless contribute substantially to achieving its objectives. A grant was obtained from Plymouth City Council to help fund the Cosy Corner warm space.
The energy crisis triggered by Russia’s invasion of Ukraine in 2022 triggered an evaluation of MBC’s energy contracts. Our gas is on a long-term fixed rate through to 2026 and our electricity through to September 2025.
Rooms within the church building are hired out to a variety of external customers and this continues to generate a very useful revenue stream. These include a weekly NHS baby clinic, Plymouth City Council for use as a polling station, local schools and a number of groups with special interests such as local history, knitting and needlework and birdwatching.
The financial results for the year, together with a summary of the accounting policies adopted are set out in the accompanying financial statements, but the bottom line for 2023 was a deficit of £10,753, much less than feared at one point. The reserves at year end stood at £185,603, which considering our requirement to keep a minimum of 6 months running costs in our account (approximately £110,000) means we effectively have a cushion of around £75,000. Giving per member (predominately by Standing Order) has increased compared with 2022, and donations received on Sundays via a card reader have steadily risen as worshippers are finding this method more convenient than the traditional cash offering.
The sale of the previous manse in Hartley Park Gardens in 2021 resulted in a profit of £48,000. This money is held in trust by the Baptist Union Corporation (BUC) and can be drawn on if required for maintaining and improving the church and current manse, defraying the cost of utility bills, repairing and replacing church equipment, meeting staff and ministry costs, and such other purposes as agreed by the church Eldership. Any application to draw from this reserve is subject to approval by the BUC, and in November a request to use some of this to pay for a new boiler in the manse was sanctioned by them.
The Trustees have established a reserves policy and are satisfied that they have sufficient reserves at the balance sheet date, together with ongoing income anticipated, to enable the church to function effectively for the foreseeable future.
The Trustees have made an assessment of the major risks facing the church and are satisfied that there are policies in place to minimise these risks.
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## **MUTLEY BAPTIST CHURCH RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023**
||**Notes**|**Unrestricted **|**Restricted/**|**Total**|**Total**|
|---|---|---|---|---|---|
||||**Endowment/**|||
||||**Designated**|**2023**|**2022**|
|||£|£|£|£|
|**Receipts**||||||
|Donations and legacies|2|163,175|8,039|171,214|140,586|
|Investment income|3|6,721|-|6,721|5,063|
|Income from charitable activities|4|26,172|-|26,172|23,234|
|Government grants|5|-|2,720|2,720|11,940|
|**Total receipts**||£196,068|£10,759|£206,827|£180,823|
|**Payments**||||||
|Charitable activities -restricted/unrestricted|6|204,542|13,038|217,580|221,157|
|Governance costs - independent examination||-|-|-|-|
|Charitable activites - endowment|6|-|-|-|-|
|**Total payments**||204,542|13,038|217,580|221,157|
|**Net receipts/(payments)**||(£8,474)|(£2,279)|(£10,753)|(£40,334)|
|**Opening bank balance**||£186,768|£9,588|£196,356|£236,690|
|**Closing bank balance**||£178,294|£7,309|£185,603|£196,356|
|Restricted|||£7,309|||
The notes on pages 8 to 11 form part of these accounts
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## **MUTLEY BAPTIST CHURCH STATEMENT OF ASSETS AND LIABILITIES 31 December 2023**
|**31 December 2023**||||||
|---|---|---|---|---|---|
||**Notes**||**2023**||**2022**|
|||£|£|£|£|
|**Assets**||||||
|Assets held for church's own use|11||497,660||496,660|
|Debtors|12||22,299||25,634|
|Bank and cash balances|13||185,603||196,355|
|**Total Assets**|||705,562||718,649|
|**Liabilities**||||||
|Current liabilities|14||6,970||5,123|
|Long term loans|||25,833||27,829|
|**Total Liabilities**|||£32,803||£32,952|
|||||||
|**Total net assets**|||£672,759||£685,697|
The notes on pages 8 to 11form an integral part of these accounts. These accounts were approved by the Trustees on and signed on their behalf by
## Trustee
Secretary
7
**MUTLEY BAPTIST CHURCH NOTES TO THE ACCOUNTS year ended 31 December 2023**
## **1 Basis of Accounts**
## **a Basis of preparation**
The accounts have been prepared on a 'receipts and payments' basis and in accordance with Section 133 Charities Act 2011
## **b Funds**
The church has established various funds as follows:
## _**Unrestricted funds**_
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
## _**Endowment**_
This comprises the amount originally applied to the building of the church and associated building and to the contingent a in Note 16. This amount is held as permanent capital until determined otherwise by the Trustees with the approval of the church members' meeting.
## _**Designated**_
Church members may designate or undesignate a fund for a particular purpose. The members have designated an amount for the purpose of holding a manse.
## _**Restricted**_
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
|**2 Donations and legacies**|**Unrestricted**|**Restricted**|**2023**|**2022**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|Offerings|122,150|8,039|130,189|128,802|
|Tax refunds|41,025|-|41,025|10,784|
|Legacies|-|-|-|1,000|
|Total|£163,175|£8,039|£171,214|£140,586|
|In the previous year £3,907 of donations were restricted|income with the balance being unrestricted.||||
|**3 Investment income**|**Unrestricted**|**Designated**|**2023**|**2022**|
|Bank interest|4,488|-|4,488|3,163|
|Rental income|2,233|-|2,233|1,900|
||£6,721|-|£6,721|£5,063|
|**4 Incoming resources from charitable activities**|**Unrestricted**|**Restricted**|**2023**|**2022**|
|Event and room hire|**£**
14,870|**£**
-|**£**
14,870|**£**
12,820|
|Youth and families|10,529|-|10,529|7,718|
|Other incoming resources|773|-|773|2,696|
|Total|£26,172|-|£26,172|£23,234|
|**5 Government grants**|||||
|Government grants received for community support|**Unrestricted**
-|**Restricted**
2,720
£|**2023**
2,720
£|**2022**
£11,940|
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## **MUTLEY BAPTIST CHURCH NOTES TO THE ACCOUNTS year ended 31 December 2023**
|**6 Charitable Activities**
**Ministry**
Salaries, wages and visiting preachers
Manse costs
Pension fund deficit payments
Expenses
Manse loan repayments
Support costs
**Mission**
Youth and family
Other local community support
Grants made
**Establishment**
Salaries and wages
Heat light and water
Insurance
Council Tax
Repairs and maintenance
**Total**
**7 Total resources expended**
Ministry
Mission
Establishment
Cost of generating funds
**8 Grants payable**
Local
Baptist Missionary Society
Home Mission
Full time overseas
**9 Support costs**
Administrative staff
Telephone and postage
Printing and stationery
Internal organisation costs
Equipment
Conferences, events and training
Hospitality at events
Sundry expenses|**Unrestricted**
**Restricted/**
**2023**
**2022**
**Designated**
**£**
**£**
**£**
**£**
68,996
-
68,996
65,643
6,263
1,000
7,263
4,653
12
-
12
2,192
609
-
609
288
2,000
-
2,000
2,000
Note 9
32,657
1,000
33,657
38,696
£110,537
£2,000
£112,537
£113,472
11579
-
11,579
9,463
9,306
9,378
18,684
12,454
Note 8
24,640
540
25,180
30,281
£45,525
£9,918
£55,443
£52,198
18,004
-
18,004
20,092
13,035
1,120
14,155
14,054
9,144
-
9,144
8,630
1,634
-
1,634
1,560
6,663
-
6,663
11,151
£48,480
£1,120
£49,600
£55,487
£204,542
£13,038
£217,580
£221,157
**Charitable**
**Grant**
**Support**
**Total**
**Total**
**activities**
**Funding**
**costs**
**2023**
**2022**
**£**
**£**
**£**
**£**
**£**
78,880
-
33,657
112,537
113,472
30,263
25,180
-
55,443
52,198
49,600
-
-
49,600
55,487
-
-
-
-
-
£158,744
£25,180
£33,657
£217,581
£221,157
**Unrestricted**
**Restricted/**
**Total**
**Total**
**2023**
**2022**
**£**
**£**
**£**
**£**
9,780
-
9,780
10,700
2,460
540
3,000
5,000
3,000
-
3,000
5,000
9,400
-
9,400
9,581
£24,640
£540
£25,180
£30,281
**Unrestricted**
**Restricted/**
**Total**
**Total**
**2023**
**2022**
**£**
**£**
**£**
**£**
15,309
-
15,309
16,025
2,599
-
2,599
2,174
1,453
-
1,453
1,454
3,380
-
3,380
8,882
6,919
1,000
7,919
6,675
404
-
404
1,354
1,921
-
1,921
1,224
672
-
672
908
£32,657
£1,000
£33,657
£38,696|
|---|---|
9
## **MUTLEY BAPTIST CHURCH NOTES TO THE ACCOUNTS year ended 31 December 2023**
## **10 Staff costs and transactions with trustees**
|Salaries and wages
Social security costs
Pension costs
Other costs
Total
The average number of full time equivalent employees was
No employee received emoluments in excess of £60,000 during the year (2022 none).|**2023**
**2022**
**£**
**£**
95,846
93,618
1,384
1,283
6,463
6,539
7,263
4,687
£110,956
£106,127
4.5
4.5|
|---|---|
No sums were reimbursed to Trustees for their work as Trustees (2022 none). The total amount of donations received from trustees was £28,665 (2022 £25,630)
## **11 Assets held for 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.
|Basis of valuation
Church premises including Lodge
Cost
Manse
Cost
Fixtures, furniture and equipment
Cost|**2023**
**2022**
**£**
**£**
61731
61,731
366282
365,282
69647
69647
497,660
496,660|
|---|---|
Church premises are insured for £10,870,000 and contents £396,834. The Lodge for £180,254, the Manse for £433,286.
## **12 Debtors**
|Gift Aid
Prepayments
Other
**13 Bank and cash balances**
CAF accounts
Baptist Union accounts
Mission
Youth
Buildings
Other accounts
Cash
**14 Creditors**
Accruals
Other creditors
**15 Long term loans**
South West Baptist Association Memorial Fund loan for manse
The loan is interest free and repayable over 15 years|**2023**
**2022**
**£**
**£**
13,644
18,612
7,350
7,013
1,305
9
£22,299
£25,634
**2023**
**2022**
**£**
**£**
21,925
5,791
117,241
140,497
11,622
16,353
16,955
17,478
14,388
13,470
2,936
2,156
536
610
£185,603
£196,355
**2023**
**2022**
**£**
**£**
5,511
5,123
1,459
-
6,970
5,123
**2023**
**2022**
25,833
£
27,829
£|
|---|---|
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## **MUTLEY BAPTIST CHURCH NOTES TO THE ACCOUNTS year ended 31 December 2023**
## **16 Contingent Assets**
The church, MBC, holds a 64% share in a property at 55 Ker Street, being a Manse used by the members of Devonport Community Baptist Church (‘DCBC’), upon the following conditions:
**a.** DCBC may, at its discretion, sell the Manse and invest the full proceeds of sale into a new freehold or long leasehold property for use as an alternative manse or building for other DCBC purposes. Any such building purchased in future would be held on trust which reflected the shares of the purchase price provided from MBC.
**b** . If DCBC ceases to operate as a Baptist Church then the MBC share of the sale proceeds of the Manse or any substituted property will be held by South West Baptist Trust Corporation upon the present trusts applicable to them it being the intention of MBC that these be used for church planting in Plymouth or elsewhere as agreed by the members of MBC.
The beneficial interest in this property rests with DCBC unless and until the condition at **b** above is satisfied. Accordingly, as this condition has not been satisfied, it is not practicable to reflect any financial effects in these statements.
## **17 Pensions**
The Church is an employer participating in a pension scheme known as the Baptist Pension Fund ('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 particpating 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.
## **Actuarial valuation as at 31 December 2019**
A formal valuation of the DB Plan was performed at 31 December 2019 by a professionally qualified Actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets at the valuation date was £298m whilst the level of assets needed to pay benefits was £316m, giving a deficit of £18m (equivalent to a past service funding level of 94%). The Church and other particpating employers in the DB Plan are collectively responsible for funding this deficit.
On 30th June 2022 the Baptist Pension Scheme signed an agreement with the insurance company Just Group ("Just") to secure DB plan members' pension benefits. Just are providing financial backing for all pensions provided through the Scheme's DB Plan and following this transaction, the Scheme no longer has a shortfall. An updated Recovery plan was signed in August 2022 under which recovery contributions from each participating employer in the DB Plan reduced to £1 per month from August 2022
## **18 Related charities**
The custodian trustee of the church is The Baptist Union Corporation Limited, charity number 249635. The church is also a member of the Baptist Union of Great Britain, and the South West Baptist Association. The church made donations to the Baptist Union Home Mission Scheme as set out in Note 8.
11
Independent Examinerfs Report to the Trustees of Mutley Baptlst Church
Chartty no. 1127079
I report to the trustees on my examination of the accounts of Mutley Baptist Church (the
Church) for the year ended 31 December 2023.
Responslbllltles and basls of the report
As the charity trustees of the church you are responsible for the preparation of the accounts
in accordance with the requirements of the Charitie5 Act 2011 (the Actl.
I report in respect of my examination of the church's accounts carried out under section 145
of the 2011 Art and in carrying out my examination I have followed all the appllcable
Directions given by the Charity Commission under section 14515)Ibl of the Act.
Independent examlnerfs sL*ement
I have completed my examinatlon. I confinn that no material matters have come to my
attention in connection with the examination giwng me cause to believe that in any material
respect:
l. Accounting records were not kept in respect of the church a5 required by section 130
of the Act; or
2. The accounts do not accord with those records; or
3. The accounts do not comply with the applicable requirements concerning the form
and content of the 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 concerns and have come across no other matters in connettion 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.
lan Barrett FG4 FCIE
Barretts Chartered Accountants and
Chartered Tax Advisers
22 Union Street
Newton Abbot TQ12 2iS
25th October 2024