Baildon Methodlst Church Contents Page Charity Information Report of the Trustees Trustees, Responsibilities io Independent Examiner'5 Report 11-12 Statements of Financial Acttvities 13 Balance Sheet 14 Statement of Cash Flow5 15 Notes to the Financial Statements 16-22 Charlty Number: 1128664 Balldon Methodist Church Trustees. Annual Report and Flnanclal Statements for the year ended 31st August 2021 BAILDON METHODIST CHURCH TRUSTEES'ANNUAL REPORT YEAR ENDED 31ST AUGUST 2021 REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity Name Registered Charity Number Baildon Methodist Church 1128664 Charity's Prlnclpal Address Newion Way Baildon West Yorkshire BD17 5NH The Trustees The trustees, being appointed by the Church Council, who served during the year were as follows: Rev Nlck Blundell Rev ChrSsline Crabtr88 Rev Phil Drake John Anderson Nicola Arkell Janel Binks Elliott Cahill Naomi Cahill Anthony Capper Ros Crosland Diane Davison Chris Flecknoe Mervyn Flecknoe Ashley France Rosemary Francis Peter Jackson Susan Jackson Gareth James Ruth Kerr Peter Kerr William John Lawson Pauline Lawson Amanda Mccarthy Claire Nott Gary Picken Allen Pollard Belinda Popadenis John S￿(es Emma Walch Gareth Wal¢h Circult Superfnlend&ni Minlster Circuit Ministér Circuit Minister Senkjr Steward to 8.9.20 Church Counal Secretary Steward steward Stoward Steward Treasurer Steward Steward Custodian Trustees The Trustees for Mèthodist Church Purposes {TMCPI STRUCTURE, GOVERNANCE AND MANAGEMENT Baildon Methodist Church is estsblished as a trust, under the Methodist Church Act 1976 and is govemed by the Church Council in line wth its Goveming Document. 'The Constitutional Practice and Discipline of the Methodist Church., Trustees are appointed by the Church Council and by church members at the Annual General Meeting. The Church Council (comprising the Chaimian and trustees) meets three times a year with additional ad hoc meetings as required, to consider matters of governan￿, currenl operational and financial positions and strategic future plans. Proceedings of the Church Council and all related groups are publicised to all church members and an Annual General Meetlng (AGM) is held to which a report is made on church affairs. Unfortunately this year, due to the Covid 19 pandemic, the AGM had to be cancelled since all church members could not meet togelher safely. Church Council meetings in October and January were held via Zoom but the June meeting was able to be held on church premlses. The church is part of the Bradford North Methodist Circuit and, through the Yorkshire West District, is accountable to the Methodist Conference. Churches within the Circuit are served by a team of three full-time ministers, one being Superintendent, and a part-tlme minister. Each minister is a Link Minister for a cluster of churches. Due to the size of membership, Baildon Methodist Church is considered to be a cluster in its own right. Two voluntary lay pasiors, local preachers, trustees and volunleers play a major role in the organisalion and running of Baildon Methodist Church. The Church Council discusses risks applying to the church, takes professional advice as required, regularly reviews progréss and has adopted a Safeguarding Policy which is reviewed annually. The Baildon Leadership Team (trustees representing different aspects of church life, together with the Link minister) provide invaluable service to church members in the organisation and running of the Church. the Church centre (named Wesleysl and in the consideration of any issues arising. before being ￿ferred to the Church Council for decision making. OBJECTIVES The purpose of this Methodist Church (as set out in the Methodist Church Act 1976 and the Methodist Church's statement 'Our Calling, in 2000) is the advancement of the Christian faith and any charitable purpose of the Methodist Church or church organisation and to respond to the gospel of God's love through worship and prayer, learning and caring, service and evangelism. Baildon Methodist Church aims to increase awareness of God's presence, make more followers of Jesus Christ, help people through prayer, mutual support and care, be a good neighbour to those In need and challenge injustice where appropriate. Community outreach is a major objective. The trustees of Baildon Methodist Church have regard to the guidance issued by the Charity Commission on public benefit and tske this into account when planning and considering their objectives and activities. ACTIVITIES The activities of the Church and Church Centre (Wesleys} have been restricted this year due to the Covid 19 pandemic but worship and witness have continued. The Church and Wesleys cafe area reopened in early September 2020 to restricted numbers, following the completion of risk assessments and adhering to both Govemment and Methodist Connexion guidelines. Unfortunately the premises had to be closed again in early November. The Church reopened in De￿mber for screened serVI￿S to restricted numbers only but closed again after Christmas until April 2021. Wesleys cafe and Wesleys Community Hub remained closed until mid May during which time staff were furloughed. During the autumn 2020 and summer 2021 when restrictions were eased, church groups and community activities took place. subject to risk assessments. Throughout the periods of closure Baildon Methodist Church sought to maintsin contact with its members and friends through YouTube servI￿s. distribution of worship and prayer material and to car8, particularly for those people living on their own or isolating for any reason, by telephone or outside visits when allowed. The Church aimed to have a presenca in tho local community and to take part in community inlliatives. Detsils of its success in these areas is covered under'Achievements and Performance., ACHIEVEMENTS AND PERFORMANCE Throughout this year the ministerial team, together with the lay pastors and local preachers, have provided weekly worship material for distribution lo members on email. Weekly virtual services, using this material, were streamed through the church website and on YouTube, with thanks due to the technical skills of Baildon members and the Virtual Worship Planning Group. These attracted viewings from Baildon and Circuit members, together with those unknown to the church. Families, young people and children have contributed to these video services and thanks was expressed for their variety and effectiveness. The above worship material was posted out from the Circuit office to those unable to access email or internet. A banner giving details of the online services was ereded on a prominent church wall. It is pleasing to note that a sense of connection has developed between the Bradford North churches through studyingfviewing the same material. A Jesus- Shaped People programme entitled 'The Joumey to Jerusalem, was studied in the Autumn followed by four linked Advent services in December. In January a series 'The Christian Way, was presented and. in Lent, a series entitled 'Stay Alive to the Spirit. Parables for Bradford.. reflections on the parables in relation to modern life was delivered in the summer. Study material was provided for each series. A weekly, light-hearted news and infomiation sheet was provided by a Lay Pastor entitled 'Bit & Pieces., This was distrtbuted on email and had very positive feedback, resulting in members and friends feeling connected throughout the periods of lockdown. A weekly email news sheet to all church membars wishing to receive it, also proved an invaluable source of information and news about church and Gommunity and there is a monthly What's On, news sheet. The church has been actively managed throughout the year, including during the periods of lockdown, by the ministerial team, lay pastors, leadership team, stewards, the Church Council (trustees), the treasurer, treasury team and BIG team (Building For Growth). Four sub￿rOupS from the leadership and cafe teams were formed to work on rtsk assessments when re-opening was a possibility. Regular meetings of the above teams have taken place online vi8 Zoom when not in person. The closure of the churGh gave managemenl the opportunity to review current patterns of worship and church lrfe and uestion whether chan for the g¢)od. Three time-limited working groups were set up in the New Year looking at the needs of young people. families with children and the wider congregation. Findings and recommendations were presented to and ac￿pted by the Church Council in June for implementation at the start of the new church year in September 2021. A team of pastoral visitors maintained contact with their group of members during lockdown periods by telephoning regulady and visiting in homesjgardens when restrictions allowed. The after-service coffee fellowship, providing communication and mutual support, was continued weekly online until June 2021 via Zoom, thanks to the technical skills of a Baildon member. 11 was greatly appreciated. Pr8yer has been of particular focus this year,. the 8XlSting two prayer groups have Gontinued, using telephone and Zoom until July 2021 when they could meet again in person. A Baildon member produced a monthly prayer column for distribution on email and has presenled a Prayer Walk online. Weekly Circuit prayers have been held via zoom and a Bradford North Circuit prayer course was held via Zoom in Autumn 2020. Although the Church's Remembrance service was can￿lled in November, a wrealh was laid by a church member at Baildon's war memorial. Two, already-esiablished, evening celllhouse groups continued via Zoom. A support group, established in an eadier lockdown period for those members living alone, continued to meet either on the church patio or inside, adhering to Covid guidelines and providing fellowship to those who have felt isolated. The church provided contact details as a helpline to those struggling with loneliness and isolation. Wesleys cafe reopened in May 2021 following closure in November 2020. Supported by a grant from Baildon Town Council towards running costs and again adhering to Covid restrictions. paid cooks and a team of volunteers provided low-cost refreshments and lunches alongside fellowship. Wesleys consistently brings people from outside the church onto the premises as customers, helpers and worshippers, fulfilling the Church's mission of community outreach. An unannounced visit from a Bradford Environmental Health OffI￿r in September 2020 resulted in full marks being awarded to the cafe for their Covid safety measures. A cafe volunteer and Baildon member was awarded 5. baker standard for sale of goods to the public, her processes al home having been observed. External funding enabled the Lettings and Community Liaison Officer, previously appointed in February 2020, to continue her work in Autumn 2020 which helped to re-establish social contact on the premises following the summer lockdown. Regular church groups and users of the premises, with approved risk assessments. included Baildon Village Pre-school, Sew Together, Wednesday Support Group, Aire Valley Pilates, and Weight Watchers. On the reopening of Wesleys again in May 2021 and following the recommencement of work by the Lettings & Community Liaison Offi￿r. church groups such as Man Talk, Sew Together and the Prayer groups again met in person and Wesleys hosted community activities such as Karate, Table Tennis, Pilates, Dance Academy. Weight Watchers 2nd Alcoholics Anonymous. The new community building built to Passivhaus standards, named The Fold aTid opened in November 2019, proved invaluable during ihis period Sin￿ the computer-controlled air handling system gave people confidence to use the premises, alongside the accepted Covid precautions. From April 2021 groups such as Beavers, Cubs, Weigh Watchers and Alcoholics Anonymous were able to use the building safely. • In July and August further groups induding Yoga, Wellness workshops, Walkers Welcome, Bradford Youth Service. See & Know for pre-school children and The Home Farm Trust were hosted in Wesleys and in The Fold. In August 2021 restrictions on numbers attending Church were eased from thirty to sixty and coffee fellowship after Sunday services recommenced. During the periods when the Church was open for services a Welcome Baby Comeff was available. During lockdown a group of Junior church children set up their own informal, occasional meet-up online via Zoom. The church has been represented throughout the Covid 19 pandemic on the Baildon Covid 19 Liaison Group and been an active participant in the Baildon Liaison Partnership, bringing together representatives from the Baildon Churches, the Town Council. Bradford Council and community organisations. As a result, collection points were established in Baildon for donations of food to be collected for the local area and for Bradford food banks. Donations from 'Transforniing Lives for Good,. the Church Benevolent Fund and private donations from church members enabled ten large hampers to be distributed at Christmas to families in need of support, along with a number of smaller gift bags for older members and friends spending Christmas alone. The Church continued to support a local community association in Shipley with tinned and packaged foods in October and Christmas gifts for children and young people in December. In anticipation of a lockdown at Christrnas, a pop-up band and choir members met in October, socially distanced, and made a video recording of Christmas carols for use in online services. A virtual Children's Natlvity and a virtual Carol Service were screened online. A large Christmas wreath was erected on a prominent church wall for the enjoyment of the local community. Within walking distance of Baildon village Tier 3 compliant carollers and a pop-up band sang outside members, homes in aid ofAction For Children. Christmas cards, designed by a church member and made by Junior Church children, were distributed in early December to help members and friends feel connected with each other at Christmas. Advent study matenal was made available through email and through the church website. Two church members, supported by Baildon Churches Together, created a nativity trail around the centre of Baildon. At Easter Baildon Churches Together organised Mo walking trails around the village centre, depicting images of Holy Week and Easter Week. An online 'love feast, service via Zoom was shown on Maundy Thursday and a podcast by B8ildon clergy over Easter weekend. On Easter Day Baildon Methodist Church held a joyful outside service, complete with an Easter Egg trail for children. A large Easter cross decorated with spring flowers was erected on the church wall. As at Christmas, Easter cards (designed and made by Junior church children) and palm crosses were distributed to all church members. In April, during the school Easler holiday, volunteers from Baildon Methodist Church helped Shipley Churches Together to pack meal boxes for children in Baildon and Shipley who would normally receive free school meals. This project 'Holiday Hungerf was funded by Bradford Council and food was provided by Asda supermarkels. Baildon Methodist Church aims to support other charities locally, nationally and overseas, both financially and prayer. GiFos (Giving for Others) have continued this year whereby a different charity is chosen each month for members and friends lo support. Charities to benefit this year have included Macmillan Nurses. Action For Children, Shelter, Parkinson's UK and local charities included Bradford's Immanuel Project and BIASAN for refugees and asylum seekers in Bradford. Fairtrade goods have continued to be available on request and have been delivered by two church members . The church group 'Sew Togetherf has continued to knit and sew blankets for the Fistula Hospital in Addis Ababa. These were sent to refugees in Bradford when Internatlonal flights to Ethiopia were discontinued due to lockdown. Church members continue to support villages in Ghana., Ka180 and Dunjagu. Baildon Methodist Church has responded this year to appeals for Tools ForAfrica, tools for Mens, Sheds and for household goods for those previously homeless or rehoused. Although the annual Action for Children Christmas Fayre had to be cancelled in November 2020, considerable funds were raised through generous donations, individual fundraising efforts and from outside musical events in December. Wesleys Community Hub has continued to offer a recycling facility which has raised over £1,000 for Sightsavers to date. The Church has been successful in applyinglreceiving grants or support in kind this year which include £5,000 from Bradford Council for repla￿ment windows, £1800 from the 'AII Churches Trust, for development work, £3,500 from the Bradford Guild of Help towards the refurbishment of community premises, £500 from the Asda Foundation to provide free meals in Wesleys cafe or food parcels for children and families in need during the school holidays, ABCD Health Grant to establish social contact as part of 'wellness,' £4,500 from Baildon Town Council towards development and running costs of Wesleys cafe restart, £10,000 from the National Lottery Community Fund to continue the work of the Lettings and Community Liaison Officer, £3,000 to date from the Co-op towards community work and fresh surplus food from Baildon Co-op to Wesleys cafe. Baildon Methodist Church has continued to update its technical systems thanks to the skill of members and has installed a new Wi-Fi system which links all existing systems. The church website (ww.baildonmethodists.or l and Wesleys. website Iwww.wesle sbaildon.or ) continue to provide infomiation and resources to members and the general public. Throughout the periods when the Church has been open to restricted numbers for worship, a team of flower arrangers has provided weekly arrangements. Working outside and socially distanced, the gardening team has rnaintained the church gardens 2nd patio planters throughout the year. The trustees of Baildon Methodist Church are confident that during the year 2020121 they have looked after the safety of all users of the Church and Communily hub by adhering to Covid 19 guidelines, have provided worship and prayer opportunities in spite of periods of lockdown, have offered pastoral care to members and friends and have maintained their community outreach. FINANCIAL REVIEW Key Management The Charity considers its key management personnel to be the trustees listed on page 1. No remuneration was paid to any of them in 2020121. Trustee Trainlng & Introduction New trustees are guided towards a Methodist publication 'The Role of a Trustee in the Methodist Church" and to a Charity Commission document"The Essential Trustee.. Specific training for trustees is arranged as required covering legal responsibility, services and finances. Risk Management The Church Council discusses risks applying to the Church. including but not limlted to safeguarding children and vulnerable adults, finandal risks and local community issues affecting the Church. The Church's Safeguardlng Policy is reviewed annually and was reviewed in October 2020. Financial day to day control 2020121 was the responsibility of the treasurer and all payments from Church accounts require identified individuals to approve the transaclion. There are currently three authorised individuals- Gary Picken, John Sykes and Roger Pollard. Financial reports are provided both to a Treasury committee and to the Church Council. Church accounts are independently examined annually. Community outreach and support is provided by the Church through Wesleys cafe (open weekdays) and Wesleys Community Hub. In addition, a team of pastoral visitors make telephone calls and home visits when appropriate. Many other Church and Community activities take place at Baildon Methodist Church - see -Achievements and Performance." Acting As Custodian There are some reserved amounts of money that are held in the BMC account: 1. £745 Grant from Bradford Council for improvements to gardens,. 2. £154 'See and Know, children's and parents. group which meets in church. Fundraislng We strive to achieve the highest fundraising stsndards and we value our supportive funders. W8 Stay up to date with developments in charity regulation, data protection and the Fundraising Preference Service (FPS) to make sure we are legally compliant and adhering to all guidelines. We follow the Institute of Fundraising's Code of Practice. Fundraising has been both from grant making chantable institutions and from church members and local bodies, all of whom have been very supportive and we have not received any complaints about our fundraising pr0￿dUreS. Giving to Other Charlties Baildon Methodist Church, as part of its Christian ethos, continues to raise funds for other charities through direct giving by its congregation or through appeals, as described in 'Achievements and Perfonmance., Bullding Work The Covid 19 pandemic and subsequent closure of Church and Community premises have enabled further improvement and development work to be carried out this year. Volunteers and contractors. working safely and adhering to Government and Methodist Connexion guidelines, have completed work in the caretake¢s flat and on new toilets, have improved lighting, fire safety and decorating, have refurbished upholstery and made energy-saving improvements. PLANS FOR FUTURE PERIODS To maintain awareness of Govemment and Methodist Connexion guidelines relating to the Covid 19 pandemic and review activities accordingly for the safety of all users of the Church and Community Hub. In the foreseeable future to continue to distribute, by email or post, written worship material and to stream virtual services online for those members unable to att8nd Sunday worship in person. To encourage and give u)nfidence to those members who have not yet retumed to church on Sundays. To introduce in September a dlscusslon series entitled 'Caring For Creation. To continue the planning of a new Jesus-shaped People s8ries in the New Year, 'Fruits of the Spirit., To continue repayment of the £200k loan that was taken out to complete The Fold. The outstanding loan is currently £165k. Loan repayments are being achieved through room rentals of The Fold building. The next costly financial project to be undertaken is the replacement of the Church roof. As well as improving the integrity of the building it is hoped to improve its thermal insulation and possibly fit additional solar panels. Early estimates of this project are approximately £70k. To continue to balance general running costs with charitable giving and achieve a balanced budget 2021122. To implement the recommendations of the three working groups, fomied in the New Year, and in particular the introduction of infomial activities for children on Sunday momings. To encourage church members. especially young people, to volunteer for key roles within the church. To continue to offer pastoral care to all regular worshippers regardless of whether or not they are church members. To introduce into worship the need to continue to make energy-savlng improvements, be eco-friendly, promote care of the environment and support climate change tsrgets. The trustees declare that they have approved the Trustees, Report above. Signed on behalf of the Charity's Trustees: Rev Nick Blundell On behalf of the Ministerial Team Rosemary Francis Church Council Secretary 2020121 Baildon Methodist Church Ststement of Trustees. accounting and reportlng responsibilities The Trustees are responsible for preparin8 the Trustees, Annual Report and the financial statements In accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accountlng Practlcel- The Law applicable to charities in England and Wales requires the Trustees to prepare flnanclal Statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to: Select sultable accounting policies and then apply them consistently; Observe the methods and prlncipals in the Charities SORP; Make judgements and estimates that are reasonable and prudertt; State whether applicable actountin8 Standard5 have been followed, subject to any material departure5 disc105ed and explained in the financial statements,. and Prepare the flnanclal statements on the going concern basi5 unless it Is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accountin8 records that disclose with reasonable accuracy at any time the financial position of the charity and enable then tom ensure that the financial statements comply with the Charities Act 2011, the Charlty (Accounts and Reports) Re8ulations 2CQ8 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for takln8 reasonable steps for the p￿ventIon and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the charity and financlal information included on the charitvs website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Baildon Methodist Church Independent Examinerf5 report to the Trustee5 of Balldon Methodist Church I report to the trustees on my examination of the accounts of Baildon Methodist Church for the year ended 31 August 2021. This report is made solely to the Charitvs Trustees, s a body, in accordance with Section 145 of the Charities Act 2011. My independent examination work has been undertaken so that I might state to the Charitws Trustees those matters l an required to state to them in an Independent Examinerfs Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my independent examination work, for this reF)Ort. or for the opinions I have fomed. Responslblllties and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requlrements of the Charities Act 20111'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 section 145{5){bl of the Act. Independent Examinerfs Statement Since the Charitvs gross income exceeded £250,¢XNJ your examiner must be a member of a body listed In section 145 of the 2011 Act. I confinned that l am qualified to undertake the examination because l am a member of Institute of Chartered Accountants in En8land and Wales. which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination givin8 me cause to belleve that In any materlal respect: l. Accounting records were not kept in respect of the Trust as required by sertion 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 accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 8Ne a true and fair view which is not a matter considered as part of an independent examination; or 4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK and Flepublic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examination to whith attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Jonathan S White 29" June 2022 J S Whlts & Co Llmlted 25-29 Sandy Way Yeadon Leeds L519 7EW . -t￿ ye¢xr k Sl~ ..V £oLK k r￿￿ ze £c)IL Balldon Methodist Church Balance Sheet as at 31 August 2021 2021 2020 Notes Current Assets Debtors Cash at bank and in hand io 10.911 108,138 119.049 6,700 152,926 159.626 Current Llabilltles Creditors: Amounts falling due within on year li 15,510 49,851 Net Current Assets 103,539 109,775 Creditors- Amounts fallin8 due over one year 12 155,515 197,623 Net Assets 51,976 87,848 Funds of the Charlty: Unrestricted Restricted Total Funds 14 14 69,245 121,221 51,976 58,355 146,203 87,848 The note5 on pages 16 to 22 form part of these Financial Statements. The Financial Statements were approved by the Trustees and signed on their behalf by.. Gary Picken Trustee Date: Baildon Methodist Church Statement of Cash Flows for the year ended 31 August 2021 2021 2020 Cash flows from operating actlvlties: Net Cash (used in) operating activities.. Below 44.953 163.900 Cash flows from Investln8 artlvities Interest received 165 881 Net cash provided by investin8 activities 165 881 Cash flows from financial activities Cash in flows from new borrowing Net cash provided by financin8 activities 200,000 200,000 Change In cash and cash equlvalents In the year Cash and cash equivalents at the beginnin8 of the year Cash and cash equivalents at the end of the year 44.788 152,926 108.138 36,981 115,945 152,926 Reconclliation of Net Movement In Funds to Net Cash Flow from Operatlng Activltle5 2021 2020 Net movement in funds Interest Received Increase in debtors Decrease in credltor5 7,488 165 4,211 48.065 44,953 341,605 881 828 177,758 163,900 Baildon Methodist Church Notes to the Financial Statements for the year ended 31 August 2021 Accountrng poll¢l•s The Principal accounting policies adopted, judgements and key sources of estimation uncertainly in the preparation of the financial statements are as follows". Church Information The Church has been registered wblh the Charity Commission under regislrats.on number 1128664 since 19 March 2009. The Church's contact address is Newton Way. Baildon, Wesl Yot*shire. B017 SNH. Aecountlng convèntlon The financial statements have been prepared in accordance ￿th the Ststement of Recommended PraGtIGe.' Accountin9 and Reporting by Charrties preparing their accounts in accordance wlh the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 102} issued on 16 July 2014 1"Charities SORP IFRS 1021"). the Flnancial Reporting Standard applicable in the United Kingdom and Republi¢ of Ireland IFRS 1021, the Chafilies Act 2011 and UK Generally Accepted Practice as il applie$ from 1 January 2015. The financial stalernents have been prepared lo glve a Inje and fairf wew and have departed from the Charities (Accounts and Reports) Regulats'ons 2008 only to the extent required lo provide a 'true and fair view,. This departure has involved following Charities SORP {FRS 1021 rather than Accounts'ng and Repo￿n9 by char￿les.. Slalement of Recommended Practice 2005 which has snce beenwilhdrawn. The financial slal8m8nts are prapared in stading which 1$ the functional curren¢y of the entity. Baildon M8thodl8t Chur¢h meets th• definrtion of a publlc benefil entlty under FRS 102. Assets and liabililles are initially recogni$ed al cost or Iransaelion value unless olhgrwise slal6d in the relevant accounting policy notes. Golng concem The Trustees have al the limo of approving the financial statements a reasonable expectation that thé Church has adequate resources lo conllnue in operational existence for the foreseeable future. Thus they continué lo adopt the golng concern basis of accounting in preparing Ihe financial slatemenls. Income Income In the Statement of Financial Aclivllles 18 recognised when the Church has entitlement to the funds, any performance conditions attaching lo the itemlsl have been mel, it is probable that the income will be received and the amount ean be measured reliably. Donations, grants, 9ift$ and lettings income are reccgnised when receiv8ble. Income from legacies is recognised onee probate has been granted, provided that sufficlent information has. been received lo enable valuation of the Church's entiuement. Expendlture Expenditure is Included in the Slalemént of Financial Activities on an ￿erualS basis and include8 irrecoverable VAT. Support costs are those functions that assist the work of the Church but do not directly undertake charitable activities. Support costs include administration, finaneo, human resourGea. in*ormation systems and governanco costs which support the services provided. Expenditure on the Chapel known as 'The Fold. has been recognised as a expense as incurred as the freehold interest is now owned by the church and no fomial lease exist$. Staff costs The costs of shorl term employee benefits are recognised as a liability and an expense where settlement of obligations cloes not fall within the same period. Baildon Methodist Church Notes to the Financial Statements for the year ended 31 August 2021 Penslons The .Church operates a defined ¢ontTlbLrtion scheme for the benefit of ils employees. Contributions payable are charged lo the Slalement of Financlal Aclivitr'es in the year they are payable. Fund accountlng Funds held by the Church are eithgr.. Unrestricted general funds - these are funds whieh ean be used in accordance with the charitable obj8Cts al the discretion of tha Tfuslees. R8strlcted funds these are funds that can only be used for partlcular restricted purposes wllhin the objects of the Church. Restncbons arise whèn Specified by the donor or when funds are raised for a particular reslricled purpose. Flnanclal Instruments The charity has elected lo apply the provisions of Section 11 '8aslc Financial Instruments, and Section 12 '0iher Financial In8trumenl¥ 1s8ue8' of FRS 102 10 811 of its financial instruments. 1.10 Cash at bank and In hand Cash at bank and cash in hand includes cash and Short temi highly IIqLtid inve81ment8 with a short maturity held for working capital. Bank ¢)v¢rdrafts ore shown within borrowings in current liabili118s. 1.11 Debtors Prepayments and accrued Income represent time apportioned expen$es or income lo be recognised in 8 future accounting period. Debtors are impaired wher8 there 1$ objective gvldence that. as a result of on8 or more events that occurred after the initial recognition of the ffinancial asset, the estimated future cash flows have iseen affected. The impairment loss is wognised In the incoma and expenditure a¢¢ounl. 1.12 Credltor8. loans and provislons Creditor$. l¢)ans and provisions are recognised where th.e Church has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Credilofs, loans and provisions are normally reeognised al their selllemenl amount after allowing for ony tfade diS￿unt5 due. Financial liabilities are der￿Qgnised when. and only when, obli9alions 8re discharged. canc8lled or they expire. Amounts recognised as provisions are best eslimales of the consideration required lo settle the present obligation al the reporting end date, taking into account the risks and uncertainties surrounding the obligation. 1.13 Taxation The Ghurch is exempl from income lax to the extent that income and gains are applied to charitable purposes only. Baildon Methodist Church Notes to the Financial ststements for the year ended 31 August 2021 2. Crltical accounting estimates and Sudgements In the application of the Church'5 accounting policies. the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that re not readity apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimotes and underlying assumptions are reviewed on an ongoing basis. Revlsions to accounting estimates are recognisÈd in the period in which the estimate is revised, if the revislon affects only that period, or in the perlod of the revision and future periods if the revision affects both current and future period5. 3. Income from donations and offerln8S 2021 2020 Legacies Offerin85 and donations Glft Aid Grants received Room Letting Loan Repayment Catering Reimbursement Feed in tarrif 150,613 68,459 10,8C 4,211 122,663 20,378 5,444 18,582 2,096 169,163 234.083 4. Income from other tradln8 artivities 2021 2020 Catering Donation Funeral Charge Premises lettings Fundraising Gift Aid Tax Reclaim 1,000 339 16,544 14,904 138 17.274 32,316 17.883 5. Other Income 2021 2020 Catering Income Weddings and funerals Room Letting Grants Received Feed in tarrif 20,726 430 22,981 4,000 1.187 45,325 4,000 6. Income from Investments 2021 2020 INterest on cash deposits 166 881 Balldon Methodist Church Notes to the Financial statements for the year ended 31 August 2021 7. Expendlture on charitable artlvltle5 2021 2020 Staff Costs (Note 81 Circuit assessment Building Cost Interest Payment DonatlOflS Repair and maintenance Utilities and Insurance Mission and publicity Cleanlng and other c05ts Licence cost Catering Admin Costs Junior Church cost Independent Examiner's fee for examlnatlon Restricted Funds Total Expenditure 28,557 72.119 131,005 15.657 72.294 192,866 4,118 70 10,762 20,588 2,583 4,535 456 10.084 4,451 8,576 14,056 1.875 3,829 597 130 IS3 480 10,668 276,017 333.533 8.Employment Costs 2021 2020 Staff costs comprise: Wages and salaries Social Securitv Pension Costs 21,075 3.565 3,917 28,557 11.649 4,008 15,657 The Church had 5 employees12020- 5 employee51 during the year. No employee received remuneration in excess of £60,CKJO12020- no employee). No Trustees received any remuneration of benefits durin£ the vear12020- no trii