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2022-03-31-accounts

MANVERS STREET BAPTIST CHURCH, BATH

Trustee Report for the Financial Year ending 31[st ] March 2022

1. Constitution

Manvers Street Baptist Church (MSBC) approved a Revised Constitution at a Special Church Members Meeting on 9 November 2008 and was adopted as a registered Charity on 2 February 2009 (Charity No.1127828).

2. Organisation

MSBC moved to its current site 1872 but its origins date from 1752 with a Baptist community worshipping in the city centre. MSBC is understood to mean the members of the charitable unincorporated association governed by its current constitution and Trust Deed. The members appoint a Board of Trustees (also known as Deacons) who are responsible for the governance of the church as discerned by the Members Meeting. The Church is affiliated to the Baptist Union of Great Britain and the West of England Baptist Association, who administer the Trust Deed. For financial purposes and Trustee 'service' the Church's annual year starts from 1 April. As at that date in 2022 the church had 89 members.

3. Objectives of the Charity

The principal purpose of the charity is the advancement of the Christian faith according to the principles of the Baptist denomination, with special emphasis to the city centre environment. The church may also advance Christian Teaching and carry out other charitable purposes at home and abroad.

4. Serving Trustees

Serving Trustees (effective from April 2021)

Rev'd Andy Percey Chair (Minister/Pastor) Alison Bull Treasurer John Bodey Christopher Buddell Isabel Buddell Deborah Curtis Patrica North Tom Winsborough

5. Appointment of Trustees

Trustees (excepting Minister, Secretary and Treasurer) are appointed for a term of office lasting three years with the opportunity to serve one further three year term of office if elected. After two terms of office the trustee must take a sabbatical of at least one year. The Minister serves for his/her tenure of office and the Secretary and Treasurer are appointed annually.

6. Staffing

The church supports an accredited Minister of Religion on a full-time basis.

The church also employs a full-time employee on Centre Management and Community Development. This employee has line management responsibility for the Office Administrator (part time), two Caretakers (part time) who live on the premises and for a number of volunteer staff who work in the Cate. The Office Administrator's tasks include room lettings and office support duties. At the start of the church year the premises were, as a result of HMG Covid-19 legislation, under partial lockdown.

Trustee Report 2021-22

During this time the church staff (not the Minister) were on part-time furlough due to the lack of work available. Since 1 October all staff have been 'off furlough' and back working their normal hours.

7. Achievements and Performance

Another exceptional year in the life of the church. Up until the end of September, the world-wide Coronavirus pandemic has meant that the active life of the church has been curtailed in one way or another. However, we thank God that, to date, the Church at Manvers Street has lost no-one to Covid19.

We also thank God that we have been able to meet for Sunday worship and on Wednesdays with social distancing arrangements in place. There have been six Church Members Meetings in the year and seven Trustees (Deacons) Meetings (one on Zoom the rest in-person). The Cate at the Centre Resource Group met once during the reporting period.

Reverend Andy Percey completed his seventh year as our minister. Andy's leading of worship is both thoughtful and inspiring and his pastoral gifts are much appreciated in the wider fellowship.

The Cafe at the Centre has re-opened and the footfall is gradually increasing but it will take some time for many of our former customers to regain the confidence to come along regularly as in previous years. We experimented with opening on Saturdays to supply a service to those in town to attend the local rugby team playing 'up the road'. So far this has not proved a success. The cafe's primary role is providing a sanctuary in a busy city centre and is an important aspect of the church's-outreach.

The cafe also provides an ideal base for outreach, where an open invitation can invite togetherness. Examples of weekly gatherings involving the church and wider community are:

Crafty Monday, on a Monday afternoon, is time when "people meet people" in a relaxed atmosphere and explore creativity in a variety of ways.

Baby and Toddlers group meet on Tuesday.

Open Space Post Natal Group

Friday and Saturday nights as a base for Street Pastors

Christians Against Poverty (CAP) operate a debt counselling service from our premises. This complements the work of other charitable organisations based in our facilities. These include:

Julian House Night Shelter and homeless services

Off The Record counselling service for young people - including an 'OK Cafe' on a Friday evening

CRUSE counselling

Food Bank

Once again, from November through March we made our largest room and kitchen available as a 'safe Sleep' for homeless individuals who would otherwise be sleeping rough over those very cold nights.

Trustee Report 2021-22

Examples of other non-church not-for-profit activities based in or using our premises (in normal times) are: i

Alcoholics Anonymous, Gamblers Anonymous and Narcotics Anonymous University of the Third Age (U3A)

Workers Education Association Bath Welcomes Refugees English Language classes and Homework Club for Teenagers Bath MIND Various choirs and study groups

These are slowly re-starting and getting into their normal routine.

The minister spends an afternoon a week at Bath University as part of an ecumenical chaplaincy team, and hopes to explore ways of engaging students more widely in the city with those of older generations, working in partnership with the University and other local churches. He currently visits two local care homes on a monthly basis to lead services for residents. He also leads a group of parents in a monthly study exploring and deepening their Christian faith as many find Sunday mornings hard to engage with because of family situations. Our Centre Manager is engaged in work with Babies & Toddlers, Open the Book at a local primary school, Bath Gateway Out and About Club for vulnerable adults and also in the Cafe at the Centre.

We continue to give financial support to the Baptist Union Home Mission Fund (£2,400) and Baptist Missionary Society (£2,400). We also gave (£1,456) to the Ukraine Disaster appeal and (£516) to Off The Record.

The church remains in a healthy place in its mission and its worship. There are always challenges with an ageing congregation, especially pastorally, but we have a dedicated and skilled team who support the minister in this ministry.

People are growing in their faith, even in advancing years. The church is good news at the heart of the city centre, being good news to the poor, the lonely, the outsider, the refugee and many others across a wide section of society.

That said, we have taken the very difficult decision that, at the end of their current lease in August 2026, we would not renew the lease for the premises occupied by the Julian House night shelter. The night shelter was an integral part of our development of the premises 30 years ago. In many ways it is disappointing that there continues to be such a need well into this 21 [st ] century. It is also fair to say that the facilities available in the current premises are far from ideal and the time is right for Julian House to work with the local authority and other interested parties to provide suitable premises for a permanent homeless and day care facility elsewhere in the city. Given the early notice of this decision there should be time for a satisfactory conclusion and it is gratifying to note that a dialogue has been opened up with the local authority.

We are pleased that our relationships with other churches in the city, as well as other community groups continues to be strong.

Whilst the challenges for next year remain clear, and the future remains uncertain, we can be confident that we can meet these challenges with courage and peace, knowing that we are a strong community, with trust in a faithful God.

8. Financial Review *

Trustee Report 2021-22

The approved income and expenditure for the Church and Cate Accounts during the reporting period year is appended to this report. This reflects the challenging year which has seen day-to-day rental income consistent with the much reduced room usage and the Cate at the Centre operating at a near £16K loss. However, this has been offset by nearly £12K from the Government Job Retention Scheme and £18K for the emergency Safe Sleep arrangements. Offering income has remained steady and the Church has been grateful for the availability of the Government Job Retention Scheme which recompenses employers up to 80% of wages for the hours staff are furloughed.

9. Reserves Policy

The Church policy is to maintain sufficient financial reserves to cover at least six months estimated expenditure.

10. Future Plans

The Charity will:

Seek to maintain a Christian witness in this city centre: offering a safe place for all to meet. Develop mutual support groups for all members of our fellowship.

Continue the search for an appropriate way in which to administer the charities activities.

Undertake substantial maintenance work on the premises

Trustee Report 2021-22

CHARITY COMMISSION Independent examiner's report on the FOR ENGLAND AND WALES accounts Section A Independent Examiner's Report ES Report to the trustees/ Manvers Street Baptist Church members of I On accounts for the year — March 2022 ended L.131 ___ . _ I ~~~~ 1 ~~_~~[1127828] ____ __J Set out on pages 1 to 9 P ~~o~~ I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 31/03/2021.

Responsibilities and basis of report

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 section 145(5)(b) of the Act.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination ( other than that disclosed below*) which gives me cause to believe that in, any material respect:

I have no concerns 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.

Signed: I Name:[I ] ng

Relevant professional FCA qualification(s) or body I

Date: 27/10/2022 1

-----------'

Oct 2018

1

IER

(if any): ---------'--

Address: Gooding Accounts 24 Warminster Road Westbury, Wiltshire, BA 13 3PE

Section B

Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose.

2

Oct 2018

IER

Manvers Street Baptist Church

Manvers Street Baptist Church Statement of Financial Activities Year Ended 31 March 2022

Notes Notes Unrestricted Restricted Restricted Designated Total Total
2022 2021
£ £ £ £ £
Receipts
Voluntary Receipts 2 61,624 0 0 61,624 62,930
Investment Income 3 2,268 0 0 2,268 2,446
Charitable Activities 4 952 565 0 1,517 3,273
Other Receipts 5 121,480 0 0 121,480 69,691
Total Receipts 186,324 565 0 186,889 138,340
Payments
Charitable Activities 6&7 182,922 565 0 183,487 160,583
Total Payments 182,922 565 0 183,487 160,583
Net af re«ipts/payments 3,402 0 0 3,402 (22,243)
Gains and Losses on
revaluation of fixed as ets
11 0 0 0 0 0
Trf of funds from unrestricted to restricted Trf of funds from unrestricted to restricted 1,306 (1,906) 600 0 0
and designated
Cash Funds this Year End
4,708 (1,906) 600 3,402 ~~(22,243)~~
Total Cash Funds brought forward 91,792 2,709,925 27,000 2,828,717 2,850,960
Total Cash funds cC11Tied forward 96,500 2,708,019 27,600 2,832,119 2,828,717

Manvers Street Baptist Church

Manvers Street Baptist Church Statement of Assets & Liabilities Year Ended 31 March 2022

----- Start of picture text -----
Notes 2022 2021
£ £ £ £
Assets retained for the Charity's own Use 10 2,804,396 2,805,382
Cash Funds
Debtors 12 7,629 6,932
Cash Funds 13 71,880 53,198
79,509 60,130
Liabi Ii ties
Creditors: Amounts 14 24,186 9,795
falling due within one year
55,323 50,335
Assets Retained less Liabilities 2,859,719 2,855,717
Creditors: Amounts
falling due after more 27,600 27,000
than one year
Net Assets 2,832,119 2,828,717
Charitable Funds
Restricted 15 2,708,019 2,709,925
Designated 16 27,600 27,000
Unrestricted 96,500 91,792
2,832,119 2,828,717
17
----- End of picture text -----

Note The MSBC hove two Amounts held with WEBA Trust fund £10k & £70K The notes on pages 5 to 9 form on integral port of these accounts

These accounts were approved by the Trustees and signed on their behalf by:-

A.E.Bull
Hon.Treasurer Dote
A.Deacon (Trustee) Dote

2

Manvers Street Baptist Church

Manvers Street Baptist Church Comparative Statement of Financial Activities Year Ended 31 March 2021

Year Ended 31 March 2021
Notes Unrestricted Restricted Designated Total
2020
£ £ £ £ £
Receipts
Voluntary Receipts 62,930 0 0 62,930
Investment Income 2,446 0 0 2,446
Charitable Activities 0 3,273 0 3,273
Other Receipts 69,691 0 0 69,691
Total Receipts 135,067 3,273 0 138,340
Payments
Charitable Activities 157,310 3,273 0 160,583
Total Payments 157,310 3,273 0 160,583
Net of receipts/payments (22,243) 0 0 (22,243)
Goins and Losses on
revaluation of fixed as ets
0 0 0 0
Trf of funds from unrestricted to restricted (600) 0 600 0
and designated
Cash Funds this Year End
~~(~~22,643) 0 600 (22,243)
Total Cash Funds brought forward 114,635 2,709,925 26,400 2,850,960
Total Cash Funds carried forward 91,792 2,709,925 27,000 2,828,717

3

Manvers Street Baptist Church

Manvers Street Baptist Church

NOTES TO THE ACCOUNTS . a 31st Morch 2022

The Churches Charity 11111T1bcr is 1127828 =~is This was due to the change on legislation for Church with income over £100,000 |- ~ =

1. Acc0tm ing Policies

a. Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value sz unless otherwise stated in the relevant nate(s) to these accounts.*

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK andRepublic of Ireland (FRS 102) (as amended for accounting periods commencing from 1 January 2016).

=== The charity has taken advantage of the provision in the SORP for charities applying FRS 102 updated bulletin 1 not to prepare a Statement of Cash Flows.

These accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these tP' L. * * . accounts are rounded to the nearest £.

b Income " .

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. =-=7*4

Cash donations are recognised on receipt. Other donations are recognised once the charity has been =7 . a notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time 7 « i= of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated all = as a contingent asset. * = —

c Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees annual report. .

d Resources Expended a Resources are expended are included in the Statement of Financial Activities on Receipts and Payments basis, . oe - inclusive of any VAT that can not be recovered*

e Fixed Assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation , ' = == ? and any impairment losses.*

Depreciation is recognised so as to write off the cost or valuation of as . ets less their residual values over their useful lives.

Furniture - & Fittings are included at their written down values. 4 Windows for the Manse purchased 2018-2019 £16,980

f Raised for Other Causes = Giving raised for other causes during year and paid out within the same period . a |

g Reserve Policy

The Church shall maintain sufficient financial reserves to cover at least on estimated six months expenditure.

4

Manvers Street Baptist Church

h Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing these accounts.

2
VoluntCII')' Ineome
Unrestricted Restricted Designated 2022 2021
Offerings 51,409 51,409 51,971
Tax Refunds 10,190 10,190 10,959
Legocies 25 25 0
61,624 0 0 61,624 62,930
3
Inwstment Receipts
Unrestricted Restricted Designated 2022 2021
Bank Interest
Other Investments
2,268 2,268
0
2,446
0
2,268 0 0 2,268 2,446
4
Receipts from Charitable Activities
2022 2021
Outreach Fund Raising 0 0
Open Space 565 565 3,273
raised for other Causes 952 952 0
952 565 0 1,517 3,273
5
Other Receipts
Unrestricted Restricted Designated 2022 2021
Car Park 4,972 4,972 6,608
Room Lettings/OTR 79,895 79,895 55,427
Cafe @ the Centre 24,302 24,302 3,496
Sundry Income 12,311 12,311 4,160
121,480 0 0 121,480 69,691
6
Costs of Generating Activ ties Voluntary Receipts
Costs of Generating Activ ties Voluntary Receipts
Unrestricted Restricted Designated 2022 2021
Cafe @ the Centre 41,768 41,768 30,101
Administration 19,022 19,022 20,509
Maintenance 54,096 54,096 34,853
Ministry 60,604 60,604 57,927
Mission (Grants Payable) 4,800 4,800 13,320
Raised for other Causes 1,972 1,972 0
Open Space (Grants payable) 565 565 3,273
182,262 565 0 182,827 159,983

5

Manvers street Baptist Church

7
Govemcmu Costs
(Costs of managing the charity)
Unrestricted
Restricted
Restricted Designated 2022 2021
Independent Examination 660 660 600
Legal Costs 0 0
Other
660 0 0 660 600
8
Grants Payable
(See note 6)
Unrestricted
Restricted
Restricted Designated 2022 2021
BUGB Home Mission 2,400 2,400 7,200
BMS World Mission 2,400 2,400 5,520
Other Charitable Giving 0 0 600
Raised for other causes 1,972 1,972 0
Outreach Fund Raising 0 0
6,TT2 0 0 6,n2 13,320

Grants made to individuals

Grants made to Institutions

ff the charity has made grants to particular institutions that are material in the context of its grant making please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

Names of Institutions Purpose Total amount of grants paid£
BMS World Mission
**Home Mission **
Christian world Mission
Christian Mission at Home
2400
2,400
DEC Disasters Emergency Committee Ukraine Appeal 1,456
Off The Record Help for young people with mental health 516
issues
~~-~~
~~-~~
Total grants to institutions Total grants to institutions
6,772
9
Staff Costs
2022 2021
Gross Salaries 78,548 n,1so
Social Security Costs 1.919 1,749
Pension Costs (See note 18) 11,260 9,978
Other Costs
91,727 88,907
The average number of employees during the year was:-
5 5

No employee received emoluments in excess of £60,000 during the year (2021 none) No sums were reimbursed to the Trustees for their work as Trustees (2021 none)

6

Manvers Street Baptist Church

10 Assets retained for the Charity's own Use

Church
Property
Furniture &
Fittings
Computer
Equipment
Total
Cost
1st April'2021 2,706,980 437,132 8,101 3,152,213
Additions
Revaluations
Disposals
0
0
0
31st March' 2022 2,706,980 437,132 8,101 3,152,213
Depreciation
1st April' 2021
Charge for theyear
On Disposals
339,236
986
7,595 346,831
986
0
31st March' 2021 0 340,222 7,595 347,817
Net Book Value
1st Apri I' 2021 2,706,980 97,896 506 2,805,382
31st March' 2022 2,706,980 96,910 506 2,804,396

All the fixed as ets are used for charitable purposes

11 Gains and Losses on Revaluation of Fixed Assets

11
Gains and Losses on Revaluation of Fixed Assets
11
Gains and Losses on Revaluation of Fixed Assets
At 31st March 2022 the following properties were held as long term investments:-
2022 2021
Church Premises **2,280,00 ** **2,280,00 **
25, Castle Gardens, Bath 426,980 426,980
Total 2,706,980 2,706,980
12
Debtors
2022 2021
Prepayments
Cafe Floats
6,348
1,281
6,107
825
7,629 6,932
13
Banks and Cash
2022 2021
Lloyds Bank pie
Baptist Union Corporation
43,601
10,534
27,054
10,512
WEBA Trust Account 17,507 15,304
Petty Cash 238 328
71,880 53,198

7

Manvers street Baptist Church

14 Creditors: Amounts falling due within one year

14
Creditors: Amounts
falling due within one year
2022 2021
Trust Funds 1,039 234
Deferred Income 9,220 5,965
Accruals
Other Creditors
11,213
2,714
1,096
2,500
24,186 9,795
1!5
Restricted Funds
1st April
2021
Incoming
Resources
Resources
Expended
Transfers 31st March
2022
Open Space (Greens Teams) 2,945 565 565 1,906 1,039
Church and gardens 2,706,980 0 2,706,980
2,709,925 565 565 1,906 2,708,019
1st April Incoming Resources Transfers 31st March
2020 Resources Expended 2021
Open Space (Greens Teams) 2,945 3,273 3,273 0 2,945
Church and gardens 2,706,980 0 2,706,980
2,709,925 3,273 3,273 0 2,709,925
16
Designated Funds
1st April Incoming Resources Transfers 31st March
2021 Resources Expended 2022
Repairs Fund 27,000 600 27,600
General Maint. 0 0 0
27,000 0 0 600 27,600
1st April
2020
Incoming
Resources
Resources
Expended
Transfers 31st March
2021
Repairs Fund 26,400 600 27,000
General Maint. 0 0
26,400 0 0 600 27,000
The repairs fund represents sums set aside for the long term maintenance of the church buildings The repairs fund represents sums set aside for the long term maintenance of the church buildings
17
Analysis of Net Assets
Fixed Investments Current Total
Assets Assets
Restricted Funds 2,706,980 1,039 2,708,019
Designated Funds 27,600 27,600
Unrestricted Funds 97,416 (916) 96,500
2,804,396 0 27,723 2,832,119

8

Manvers Street Baptist Church

18 Pensions

The total pension cost for the Church for the year was £11,260 (2021 £10,519)

19 Related Charities

The custodian Trustee of the church is the West of England Baptist Association which is charity number 1092443 ,and which is controlled by the Baptist Union Council. The church is also a member of the Baptist Union of Great Britain.

The church made a donation to the Baptist Union Home Mission Scheme as set out in note 8

9