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2024-12-31-accounts

ANNUAL REPORT AND ACCOUNTS

OF

WEST WORTHING BAPTIST CHURCH

For the Year Ended 31st December 2024

WEST WORTHING BAPTIST CHURCH

Legal and Administrative Information

Minister and Diaconate (Trustees):

Revd. L Damascena Minister Mr B King Secretary Mrs J Valentine Treasurer Mrs E Clark Mr M Fitzalan-Hawkes Mr I Mann Mrs C Pimenta Appointed 22[nd] February 2024 Mr R Saville BA Dip Arch Mrs Jean White

Property Trustees The Baptist Union Corporation Limited Baptist House 129 Broadway Didcot Oxfordshire OX11 8RT

Church Address:

West Worthing Baptist Church South Street Tarring Worthing West Sussex BN14 7LU

Bankers:

CAF Bank Limited

Independent Examiner: Mr T L Burstow. 115 St Andrews Road Worthing West Sussex BN13 1HR

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JMV/LD 17-Jan-25

Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

Report of the Trustees for the year ended 31 December 2024

The Trustees are pleased to present their annual report together with the accounts for the year ended 31st December 2024 The Trustees have adopted the provisions of the Statement of Recommended Practice (Charity SORP 2021) Accounting and Reporting by Charities FRS 102, and The Charities Act 2011, in preparing the annual report and financial statements of the entity.

Charitable Object

The name of the charity is the West Worthing Baptist Church (hereafter referred to as the Church). The Church had been an excepted Charity, but was registered with the Charity Commission on the 20[th ] March 2009, under Charity Number 1128701.The Church meets the definition of a public benefit entity under FRS102.

The principal purpose of the charity is the advancement of the Christian faith according to the Baptist Declaration of Principle, 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.

Membership of the Baptist Union of Great Britain

The Church is a member of the Baptist Union of Great Britain (hereafter called the Union), and as such has lodged with the Union the Trust Deed relating to the use of the premises, which the Church occupies. In accordance with the constitution of the Union, the Church has authority for all matters relating to the running of the Church, provided that any decisions taken do not contravene the provisions of the Trust Deed, including the appointment of Ministers and all financial matters. The Church receives guidance from time to time from the Union on matters relating to its responsibilities as a charitable organisation. The Ministers it appoints must be accredited members of the Register of Ministers held by the Union.

Authority for day-to-day running of the Church

Authority is invested in the Church Meeting where only those who are members of the Church are allowed to vote. The Church has an open membership (the meaning of which is explained in the Church Constitution). The Church meeting elects a body of Deacons known as a Diaconate (who, together with the Minister, act as Trustees) and from whom are chosen a Treasurer and Secretary.

Relevant matters may be submitted to the Church meeting by the Trustees for guidance or may be raised by members for further consideration by the Trustees. Though the Constitution permits decisions to be made at Church meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.

The Diaconate currently consists of eight members. Members normally serve for a period of three years, members concluding their current period of service at each AGM.

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

Report of the Trustees for the year ended 31 December 2024

Objects and Activities

Mission Statement

As members of the Christian Church, we meet together for worship, we seek to share the faith, and are here as a community to care

Church Attendance and Worship

In order to achieve the principal objective, which is set out above, the Church provides a variety of activities both for its membership and for 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 and one another in community. These activities are centred around, but not exclusive to the Sunday morning Worship.

During 2024 the congregation was invited to a deeper and more regular experience of prayer. For this purpose, the minister provided a monthly diary with daily prayers so that everyone would pray together even when in our separate homes and find a moment in the day when we would do so. These prayers were taken from various sources, including early Church Fathers, Bible and hymns. There was also the introduction of prayer services in the midweek while monthly home groups and Bible study continued.

During worship, the music group grew to include more instruments and voices. Half the music is still being provided by the organist on any given Sunday.

The church has taken part of the Baptist Union’s consultation on Same Sex Marriage and found its members to be split equal between those who approve of the church taking part in and providing it, those who disapproved, and those who were not sure or did not have strong opinions on the matter. The same was found to be true when it came to feelings about ministers in a same sex union.

However, our conversations about LGBT+ inclusion concluded with the consensus that members of said community are to be welcomed into the church based on their faith in Christ, just as everyone. Therefore, an LGBT+ person can become a member in the church so long as they hold to the Christian belief.

2024 has also seen three baptisms. The candidates attended classes along with two others where they learned more about the meaning of baptism and efforts were made to ensure this was a decision that came from them rather than their parents, since the candidates were in their teens. Post-baptismal classes will commence soon.

Ongoing Pastoral Care and Ministry

This year, the minister continued to count on the help of deacons and various members for visiting and overall provision of pastoral care, particularly that of elderly people who are either house bound or in care homes.

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

Report of the Trustees for the year ended 31 December 2024

One deacon and one long standing member, a man and a woman are tasked with pastoral care and leading the pastoral team. This team meets regularly and continues to communicate needs to the minister. The regularity with which a member of the team phone or visit their pastoral contact depends on the needs of the contact, such as for elderly people who are vulnerable and living alone. The minister continues to provide care alongside the team, but the existence of this team allows the minister time to visit some of the newer and younger members of the congregation.

The fortnightly lunch on a Friday is a well-established feature of church life. The majority of attendees being retired, but some who are not in work for other reasons also attend. The meals are charged on a voluntary donation basis, whereas some pay very little or nothing at all, but others offer more than is necessary to cover their meal. As a result, the church has made a surplus on most lunch days.

Two new homegroups have started this year. The coffee bar continues, which is a registered “warm space” for anyone who wishes to be in the warm unconditionally of making a purchase. Messy church, Junior Church and Sparrow club continue, and a Youth group takes place fortnightly on Wednesdays, run by the minister and a few other volunteers. This includes a meal, Bible Study and fun activities and has seen an attendance of around 12 teenagers. The church is looking for a youth worker who can continue and take this group forward but so far has had no appropriate response to adverts.

The deacons and Church members have agreed on the need for an Outreach Coordinator who can develop a cohesive and strategic outreach effort for the whole church across age groups, both within and outside the church community. For this reason, it has become our aim that the incoming Youth Worker devote a significant percentage of their time in Outreach coordinating. We have accordingly changed adverts to reflect the need for an Outreach and Youth Coordinator and edited the job description accordingly. The church has earmarked a portion of the funds received from a legacy toward a two-year salary for this role.

The church has also seen a greater influx of multicultural attendance and membership. This has brought interesting challenges and unexpected benefits. It has become clear that we need to find better ways of learning and understanding one another mutually if we are to truly act as one church and we are engaged in conversations toward that end. This spells a slight shift in the culture of the church, but not in its mission. It does mean that there has also been a shift in the age-related demographic of the church which brings new challenges and opportunities for outreach and pastoral ministry.

Paid Employees

The Church adopts the guidance of the Baptist Union in matters relating to its paid employees. This includes meeting or exceeding suggested stipend requirements, annual holiday and pension provision (where this is required and adopted). Any contracts of employment post January 2001 follow guidelines laid down by the Union. Minimum wage requirements are met or exceeded.

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

Report of the Trustees for the year ended 31 December 2024

Volunteers

The Church depends on the work and support of its volunteers to achieve the aims of the charity.

Letting and use of Premises

The Church has a policy of letting its premises for use by external organisations at an equitable rate in order to defray the running expenses of the premises which it occupies. By “external” organisations is meant those not directly connected with, and run by, the Church. These include the letting of a suite of rooms to the local charity “Offington Counselling Centre” also known as “Worthing Counselling Centre.”

We were also pleased to be able to continue the rent of rooms by Superstar Arts, and to acknowledge a developing relationship in the building whereby we recognised and affirmed our commitment to one another and agreed to make joint grant applications where possible. Whilst the Church is pleased to let the premises to other organisations, SSA continues to be the main user of premises aside from the church itself. This in itself, provides a vulnerability to the Church’s finances in this respect.

The partnership between the church and Superstar Arts, through the use of the coffee bar, has continued successfully and income has slowly increased. SSA runs the coffee bar on some of the days, whilst the church runs it on other days. All proceeds are shared, with some of the responsibility and costs being shared as well. This partnership has allowed the coffee bar to be opened to the community for longer hours every day. Because of this, we have registered as a “warm space” and welcome anyone who wishes to enjoy the heated area during opening hours irrespective of making a purchase.

Achievements and Performance

The Church does not measure the success of its programmes only in numbers, including financial numbers, but also in less tangible areas like fellowship, worship, learning and encouragement.

The church does not consider this fellowship and encouragement to be geared only to members or friends, but also to users of premises and neighbours who are in the wider community. We have been happy to provide access to the Church through the coffee bar, Sparrows, the mother and toddler group run by the church, Youth Group, Friday Lunch, and Messy Church. In so doing, the church hopes to be a positive force in the lives of families who are not connected to a place of worship- providing not only a space for them, but a source of friendship and care.

These provisions were not without challenge. Namely, the lower numbers of volunteers as some of our people now find themselves older and less energetic. However, there are still many who are strongly dedicated to the community.

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

Report of the Trustees for the year ended 31 December 2024

Service to the Community

With the economic crisis that has developed during the year, the church has responded to various pleas from members of the local community for emergency food purchases, whilst they are on a waiting list for a local food bank which struggles to supply food for everyone. These were small tokens of assistance in the form of groceries and the Minister has made several contacts between the food bank and families in need.

The church continues to provide a warm space in the coffee bar to anyone who needs it and provides a space for families with young children via the mother and toddler group and messy church. Occasional events such as the Christmas Fun Day have also taken place.

Other projects and programs during the year

The age and heavy use of the building means that the premises are in constant need of repair. The deacon who holds responsibility of caring for the premises has carried out minor repairs himself throughout the year. He has arranged for larger repairs to be carried out by external businesses once quotes have been obtained and agreed by the Diaconate. In an effort to better plan for future expense and repair requirements, the deacon has provided the trustees with a list of future repair needs in order of importance, and there will be planning meetings with an eye to the budget, and order of priority, in order to work through the list in the most efficient way.

Toward the end of 2024, however, it became evident that sole responsibility for the fabric of the building was too great a burden for one person. Therefore, a Fabric Team was created with volunteers who are from various occupations that render their understanding of building. These members of the fabric team will meet every other month and make decisions about larger repairs and upkeep of premises. They will also take quotes and decide which quotes to accept as well as which needed repairs are most pressing.

Day-to-day small repairs and maintenance will be overseen and requested by the Premises Administrator who will call upon various members of the congregation or professionals.

Beyond the local, the Church supports the Baptist Missionary Society and the Home Mission Fund with financial contributions and continues its commitment to the national charity Christian Aid as well as one off fund raising for Worthing 4 Refugees and Turning Tides.

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JMV/LD 17-Jan-25

Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

Report of the Trustees for the year ended 31 December 2024

The Day-to- Day running of the Church

The Church, as always, relies heavily on volunteers, working alongside the minister and with the help of the Premises Administrator, who holds a part time paid role. Key responsibilities that many people are involved in are to be found in administrating, security, cleaning and maintenance of premises. Throughout this year, one such responsibility was the renewal of Risk Assessments and continual review and amendment is a regular feature at deacons’ meetings with the assistance of the Premises Administrator. Some members have taken up security responsibilities, such as checking premises in the evening and locking up when all groups have left. The Church operates systems to ensure that all people working with children are appropriately vetted through the Disclosure and Barring Service.

Financial Matters

We are very pleased to report a very successful year, when we have ended the year with a surplus on our general fund of £11,669.

Our Church members and congregation continued their support in monetary terms as well as in fellowship and care for each other, and the income from the letting of our premises played a very substantial part in the positive results of our general fund

Many members and friends now contribute to the ongoing work of the Church by setting up a regular standing order. Cash offerings are still collected in a plate at the door. During the year we purchased a simple card machine which can be used for offerings where desired. The income from Superstar Arts for their use of our premises is a major contributor to our rental income, although we now have many regular bookings with a variety of groups.

We remain conscious that we have been very reliant on a small number of very committed members and that a great proportion of them are advanced in years. However, we have been pleased to welcome a number of new members and friends into our fellowship, and have been encouraged that many have made commitments to the work of the Church in regular giving.

During the year we received several legacies, one of which was very substantial, namely the sum of £105,510, It was felt that this sum should be used wisely to the benefit of the Church and its work in the community. Its value when received was split into some designated accounts namely, £60,000 to Outreach, for the employment of a Youth/Outreach worker with associated costs. £30,000 for refurbishment of the premises, for items previously on hold, £1,510 for pastoral giving and the balance of £14,000 allocated to our legacy reserves.

The result of the legacies means that our financial report, our SOFA, shows a surplus for the year of £112,471, of which £32,269 relates to unrestricted funding.

We were able to place 10% of our income from the use of the premises, as agreed by the Church, into the Use of Premises Refurbishment Account. This, together with our designated legacy money enabled the repairs to the car park as the first major item of expenditure from the fund this year.

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

Report of the Trustees for the year ended 31 December 2024

We have been able to continue our direct support from our income to the Baptist Union Home Mission Fund, the BMS World Mission projects and the work of Christian Aid. Whilst other support has been given through the BMS Birthday Scheme, our Harvest giving of food to the local food bank, our Christmas giving to the Worthing Counselling Centre, as well as a collection for Christian Aid week.

With fixed rates for Gas and Electricity coming to an end, the costs have increased substantially for Gas and the electricity rates will rise again in April 2025. However, we remain committed to providing a “warm space” for our community in the form of our Coffee Bar.

We remain conscious of the pressures of inflation, both on the Church’s direct costs, but also on both members and organisations contributing and using the premises. These could have a detrimental effect in the future, and we remain vigilant to future uncertainties.

Investment Policy

Funds have been invested for the best return commensurate with their being available to further the Church’s aims and commitments. The Church's reserves are held in Building Society accounts and the Baptist Union, where access is available on giving appropriate notice. Since interest rates have risen substantially and money is moved between accounts to obtain the best rates available.

The Church also continues to invest some monies with the Baptist Union in order that they are able to help other Churches in their building projects.

Reserves Policy and Risk Management; intentions for the future.

Having regard to advanced age of a number of its members and to the fact that most of its reserves derive from legacy money, the Church believes that it is right to maintain an effective level in its reserves against extraordinary capital expenditure and significantly reduced income. The Church is committed to its work in the community, as with the decision to employ a Youth/Outreach Co-ordinator on a two year posting.

We remain conscious of the current level of inflation and review budgets regularly to make sure that we are on top of future cost increases. We will also endeavour to make sure that the legacy from Jill Flight is used wisely and to the benefit of Church and its community. The Budget reviewed in Autumn 2024 was able to confirm that we are on track to be able to cover our day-to-day expenditure for the year from the general income.

The Church works with some charities as part of its ministry in the community. The main recipients are Super Star Arts, who the Church partners with especially with the joint running of the Coffee Bar and Worthing Counselling Centre who have now moved into the offices upstairs. These and other charities pay rent at a reduced rate.

The Church in October, reviewed its current letting policy, resulting in the decision to start charging room rental by the hour from January 2025, whilst continuing to discount the charities it feels are part of its mission.

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

Report of the Trustees for the year ended 31 December 2024

We remain conscious, that the Church derides around 36% of its income from letting the premises, with our current partnership with Superstar Arts, a charity working with adults with learning difficulties contributing around £24,000. This in itself makes the Church vulnerable to the future of that organisation.

The Church is very aware that advancing years and cost inflation can put financial restraints on the commitment of its members and that reliance continues to be made on the letting of its premises in order to be able to cover its day-to-day expenditure.

We also need to be aware that the age and size of our Church premises demands resources for its continual maintenance, but we are happy that the recent legacy will allow major work to be undertaken in the not-too-distant future, We are also continually looking for funding etc. for items such as Solar Panels.

Risk assessment is ongoing.

Trustees’ Responsibilities

The Trustees are required to prepare accounts for each financial year, which give a true and fair view of the state of affairs of the Church and the surplus or deficit for that period. In preparing those accounts, the Trustees are required to:

The Trustees are responsible for maintaining proper records, which disclose with reasonable accuracy at any time the financial position of the Church. The Trustees are also responsible for safeguarding the assets of the Church and hence take reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiner

The Independent Examiner is Terry Burstow

The report was approved by the Trustees on and signed on their behalf by

Brian King

Secretary

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] DECEMBER 2024

Note
Income and Endowments from:
Donations and Legacies
Offerings
Donations
Legacies
2
Charitable Activities
General Fundraising
Charitable Rentals
Other Hire Receipts
Coffee Bar
Other Receipts
Interest
TOTAL INCOMING RESOURCES
Expenditure on:
Cost of Generating Funds
Charitable Activities
Charitable Grants
4
Charitable Activities
5
TOTAL RESOURCES EXPENDED
Net resources before transfers
Transfers between Funds
Net Resources after Transfers
Other recognised gains/losses
Profit on Disposal of Fixed Assets
Net Movement in Funds for the year

Funds B/Fwd 1st January 2024
Capital Fund B/Fwd.
TOTAL FUNDS C/FWD 31ST DEC. 2024		 Unrestricted

Funds
£		 Unrestricted

Funds
£		 Designated
Funds
£		 Designated
Funds
£		 Restricted
Funds
£		 Restricted
Funds
£		 TOTAL
2024
£		 TOTAL
2024
£		 Total
2023
£
63,208
400
20,500
151
30,208
13,019
3,111
1,200
8,295		 3,161
91,510
3,090
1,024
2,000		 1,187

63,208
4,748
112,010

151
33,298
14,043
3,111
1,200
10,295
 62,941
11,029
665
32,512
14,095
3,508
1,230
6,293
140,092 100,785 1,187 242,064 132,273
0
9,844
97.979		 274
16,724		 1,187
3,585
0

11,305
118,288		 0
12,884
100,798
107,823
32,269		 16,998
83,787		 4,772
(3,585)		 129,593
112,471		 113,682
18,591
32,269 83,787 (3,585) 112,471 18,591

32,269
212,100		 83,787
19,514		 (3,585)
3,648		 112,471
235,262
815,000		 18.591
216671
815,000
244,369 103,301 63 1,162,733 1,050,262

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

BALANCE SHEET AS AT THE 31[ST] DECEMBER 2024

Note
FIXED ASSETS
Tangible fixed Assets
14
CURRENT ASSETS
Stock
Debtors
13
Cash in hand and at bank
11
CREDITORS: Amounts falling due within
one year
12
Net Assets
TOTAL NET ASSETS
CHARITY FUNDS
15
Unrestricted Funds
Designated Funds
Restricted Funds
Capital Fund
TOTAL CHARITY FUNDS		 £
14,625
341,305
355.930
(8,197)
244,369
103,301
63		 £
14,625
341,305
355.930
(8,197)
244,369
103,301
63		 2024
2023
£
£
£
815,000
818,527
13,139
228,022
241,161
347,733
(9,426)
231.735		 2024
2023
£
£
£
815,000
818,527
13,139
228,022
241,161
347,733
(9,426)
231.735
1,162,733
1,050,262
1,162,733
1,050,262
212,100
19,514
347,733
3,648
235,262
815,000
815,000

1,162,733
£1,050,262
£1,050,262

The notes on pages 11-23 form an integral part of these accounts

The accounts were approved by the Trustees on and signed on their behalf

Secretary signed Brian King Treasurer signed Jean Valentine

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

1. Accounting Policies

a. Basis of Preparation

The accounts are prepared in accordance with the, Charities Statement of Recommended Practice (Charities SORP 2021), FRS102 and with the Charities Act 2011

b. Fund Accounting

General Funds represent the Funds of the Church that are not subject to any restrictions regarding their use and are available for application on the general purposes of the Church. These include Funds designated for a particular purpose by the Church.

Restricted funds are used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for a particular purpose.

c. Incoming Resources

Offerings and Gift Aid donations have been included with immediate effect.

Income Tax recoverable on Gift Aid Donations has been recognized when claimable.

Legacies have been recognized when notified.

Rental income from the letting of Church premises has been included when earned.

Investment income is included in the accounts in the year in which it is receivable

All other income has been accounted for Gross at the time of receipt.

d. Resources expended

Expenditure is accounted for on an accruals basis and allocated to the appropriate heading in the accounts. Where expenditure is incurred and relates to more than one cost category it is apportioned in a way most appropriate to the purpose for which the expenditure was incurred.

The costs of generating funds relate to any costs associated with raising money for the charity. The Church does not make formal appeals for funds and therefore expenditure on these items is not material.

Charitable grants relate to sums agreed by the members to be donated from general funds in support of other charities, together with sums specifically donated by members and friends in direct support of the individual charities concerned. The charities, which are supported by the Church, are those organisations whose charitable objects are complementary to its work.

Volunteers carry out, most of the management without charge. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service.

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

e. Tangible Fixed Assets and depreciation

i. Land and Buildings

The Church premises are included at an estimated market value, rather than the exorbitant insured value required for a possible rebuild. This is because a continual professional revaluation would incur significant costs, which would be onerous, compared with the additional benefit, gained by the user of the accounts. The Manse premises 36 Upton Road was purchased in July 2018. The building is included at cost.

Depreciation has not been charged on the Church or Manse premises, because in the opinion of the Trustees, the residual value of the asset is not less than the original cost price.

ii. Fixtures, Fittings and Equipment

All Fixtures, Fittings and Equipment used within the Church premises have been depreciated on a straight line basis over four years, with the exception of the Organ.. Any individual item with a purchase price of £3,000 or less has been written off during the year. Where a straight replacement has been purchased such as the Church boiler, or major repairs like the car park, these have been written off during the year of purchase and are is not held as an asset.

iii. Organ

A new Organ was purchased at the end of 2003 and was being depreciated over ten years. This was fully depreciated at the end of 2013.

iv Sound System/Camera for Streaming

A decision was made in November 2020 to purchase a new sound system. This was installed in February 2021. The fund for music was used towards the cost and fundraising meant that the total cost was covered by May 2021. The amount raised is held in a restricted account to cover the cost of depreciation as it became due. This was fully depreciated at the end of 2024.

Anonymous donations were received to cover the cost of the installation of a Camera and system to facilitate the live streaming of services. This was installed in early November 2021. The amount raised was held in a restricted account to cover the cost of depreciation as it became due. This was fully depreciated at the end of 2024.

f. Pensions

The Church is a participating employer in a pension scheme known as the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the Employer and the other participating 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.

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

From January 2012, pension provision is being made through the Defined Contribution (DC) Plan within the Scheme. In general, members pay 8% of their Pensionable Income and employers pay 6% of members’ Pensionable Income into individual pension accounts, which are operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated Insurance policy which provides Income Protection for Scheme members if they are unable to work due to long-term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva Limited. Members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their employers also pay a total of 5%. The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. Because it is not possible to attribute the Scheme’s assets and liabilities to specific employers, the scheme is accounted for as if the Scheme were a defined contribution scheme

On 30[th] 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 now 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 then signed in August 2022 under which recovery contributions from each participating employer in the DB Plan reduced to £1 per month from August 2022. This contribution ceased from November 2024 as no further contributions were necessary from the employers.

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

2. Legacies and Donations in Memory

During the year the following legacies and donations were received

Legacies :-
Jill Flight
James Bevan
Dorothy Watson
Sylvia Geary
Donations in Memory:-
Gwen & Alan Nichols
Donations in memory 2023		 2024
£
105,510
5,000
1,000
500		 2024
2023
£
112,010

100
2,400
100
112,110
2,400

Charitable Activities

3. Charitable Rents

The Church works with some charities as part of its ministry in the community. The main recipients are Super Star Arts, who the Church partners with especially with the joint running of the Coffee Bar and Worthing Counselling Centre who have now moved into the offices upstairs. Other Charities include, Parkinsons Art Group, Deaf Club for the over 50’s, Sky Full of Stories and Cruse counselling. They all pay some rent at a reduced rate to cover some of the costs of allowing the premises to be open for all.

Other Rents

Rooms are let out to other organisations for a reasonable rent in order to offset some costs. Relate vacated our premises when their lease ran out in July 2024 and it is not intended to issue any future lease.

4. Charitable Grants

Baptist World Mission
Home Mission
Christian Aid
Worthing 4 Refugees
Worthing Food Foundation
Worthing Counselling Centre
Turning Tides
Other Charitable Giving
Legacy gifts		 Unrestricted Funds
2024
2023
£
£
2,500
2,500
5,000
5,000
1,500
1,500
844
660
274
274
10,118
9,934		 Restricted Funds
2024
2023
£
£
335
485
522
1,875
326
20
330
244
1,187
2,950		 Restricted Funds
2024
2023
£
£
335
485
522
1,875
326
20
330
244
1,187
2,950
2,950

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

5. Charitable Activities

Unrestricted Funds
2024
2023
£
£
Ministry and Outreach
Minister's stipend &
expenses
30,100
27,900
NI and Pension costs
3,621
3,363
Pension Deficit Cont.
10
12
Pulpit/Organist
175
300
Manse costs
5,098
5,575
Delegates fees and Subs
436
295
Flowers
Social Activities
Lunches
1,257
1,426
Hospitality
267
455
Recruitment
847
Training:
coffee bar/safeguarding
75
150
Children and Families Work
Messy
Church/Sparrows/Youth
Group/social events
1,230
970
Premises
Staff Costs
21,330
17,866
Utility Charges
10,509
7,162
Insurance
6,231
5,766
Fabric and Equipment
12,713
9,667
Equipment depreciation
Cleaning Materials and
Equip.
3,780
3,606
Drains and new boiler
1,434
Car Park resurfacing
14,237
Administration
Computer
Equip./software
545
336
Postage and Telephone
584
648
Print/stationery and
Leaflets
247
177
Photocopying
551
470
Professional Fees
860
1,007
114,703
88,585		 Restricted Funds
2024
2023
£
£
57
188
3,528
3,525
8,500
3,585
12,213		 Restricted Funds
2024
2023
£
£
57
188
3,528
3,525
8,500
3,585
12,213
12,213

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

6. Staff Costs

The average number of full time equivalent employees for the year was 1.81, made up of one full time and three part-time staff.

.
Wages & Salaries
National Insurance
Pension Costs
Ministers' Expenses
Other costs (manse costs)		 2024
2023
£
£
49,651
44,421
0
4,210
3,920
1,200
800
5,098
5,575
60,159
54,716

National Insurance costs were covered completely under the £5,000 rebate allowed under the current government initiative.

No employees were paid emoluments in excess of £60,000 during the year.

7. Trustees’ Remuneration and Expenses

The Minister acts as one of the church’s trustees in accordance with e.g. the Trust deed and received remuneration and other benefits in respect of her services as Minister, including the provision of manse accommodation.

It has been agreed by the Church in that the Minister’s husband, a qualified plumber with his own business, ,Go-To Plumbing and Heating, be engaged in any plumbing and heating requirement at the Church. It was felt that this was in the Church’s best interests and recorded as such in the minutes of the meeting.

No other remuneration or expenses have been paid to any other Trustee or to any person connected to them.

8. Employee Benefits

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in the accruals in the balance sheet. The assets of the plan are held separately from the charity in an independently administered fund.

Prior to 2012 pension provision was made through multi-employer defined benefit pension plans. Where it is not possible for the charity to obtain sufficient information to enable it to account for a plan as a defined benefit, it accounts for the plan as a defined contribution plan.

9. Independent Examiners Remuneration

An accrual has been shown in the accounts for a token gift to be given to the Independent Examiner in lieu of any remuneration

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

10. Indemnity Insurance

The Church Insurance Policy includes protection against any loss arising from the neglect or defaults of any Trustee or Employee and also to indemnify Trustees and Officers against the consequences of any neglect or default on their part. This is included at no increase of the normal premium and has been authorized by the Charity Commission.

11. Cash and Bank and Building Society and In Hand

CAF Bank Cheque Account
CAF Bank Gold Account
Baptist Union Fixed interest account (fixed to 30thJune)
Baptist Union Fixed interest account (fixed to 30hApril)
Baptist Union Fixed interest account (fixed to 29thFeb)
Baptist Union 7 day notice account
Cambridge and Counties Bank
Family Building Society
Flower cash in hand		 2024
2023
£
£
283
58
70,023
44,685
23,054
22,112
21,064
20,252
41,003
25,000
16,714
16.276
90,382
87,071
78,719
12,448
63
120
341,305
228,022

An automatic transfer is set up with CAF Bank Ltd between the gold account and the cheque account so that money is only moved when a payment is cleared. This allows interest to accrue on the money held by CAF Bank.

The Church endeavours to hold its reserves in accounts to generate the best possible interest, whilst aiming that no account holds over the maximum amount applicable for compensation by the FSCS. Interest rates have been substantial during this year and money will be moved as appropriate. The current high rates are now all facing a drop which will probably continue. We currently hold accounts as follows, interest rates are at the end of December 2024 -

The Cambridge and Counties Bank is currently 4.5 % for 95 days notice

The Family Building Society is currently 4.05% for 45 days notice

The Church also continues to invest in the Baptist Union. Currently we hold three fixed accounts spread over the year and one variable which was equivalent to the Bank of England base rate. This was obviously not sustainable and has now reduced to 1.75%. Consequently as we are now receiving interest of 2.3% on the Gold account with CAF Bank, there is no requirement to move the money out of this account in day to day workings.

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JMV/LD 17-Jan-25

Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

12. Creditors: amounts falling due within one year

Accruals – Utilities
HMRC
Other Creditors
Debtors
Prepayments – Utilities
Accrued Income - Gift Aid Tax
Accrued Income - Interest
Other Debtors -		 2024
2023
£
£
2,116
1,502
1,670
1,493
4,411
6,431
8,197
9,426
2024
2023
£
£
5,462
5,347
2,133
2,392
5,080
4,500
1,950
900
14,625
13,139

13. Debtors

14. Fixed Assets

Gross Book Value
- at 1st January 2024
Additions
Sales and scrap
- at 31st December
2024
-
Depreciation
- at 1st January 2024
Sales and scrap
- Charge for the Year
- at 331st December
2024
Net Book Value		 Land and
Buildings
FF and
Equipme
nt
Investments
Total
£
£
£
£
815,000
98,589
0
913,589
815,000
98,589
913,589
0
(95,062)
0
(95,062)
(3527)
((3527)
0
(98,589)
(98.589)
815,000
0
815,000

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JMV/LD 17-Jan-25

Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

15. Statement of Funds

Unrestricted Funds
General Church Fund
Legacy Reserve
Margaret Knight Legacy
Reserve
Designated Funds
UOP refurbishment
Outreach Fund
Social and ministry
Margaret Knight
Pastoral Fund
Total Unrestricted
Funds
Restricted Funds
Music/ sound Project
Camera Project
Flower Gifts
Christian Aid
Baptist World Mission
Home Mission
Other Charitable
Giving
Total Restricted
Funds
Capital Fund
Total Funds		 At 1 Jan 2024
Income
Expenditure
Transfer
s
Revaluation/
Asset gain
At 31 Dec
2024
£
£
£
£
£
75,664
119,492
(107,823)
87,333
106,237
20,600
126,837
30,199
30,199
9,735
34,864
(14,237)
30,362
61,250
61,250
5,537
3,161
(2.487)
6,211
4,242
1,510
(274)
5,478
231,614
240,877
(124,821)
347,670
£
£
£
£
£
1,696
(1,696)
0
1,832
(1,832)
0
120
(57)
63
0
522
(522)
0
0
335
(335)
0
0
330
(330)
0
3,648
1,187
(4,772)
63
815,000
815,000
1,050,262
242,064
(129,593)
1,162,733

The General Reserve represents the free funds of the charity, which are not designated for particular purposes.

Income from Legacies, and donations given in memory, for general Church use are paid directly into this fund and then used for specific expenditure as agreed by the Church Meeting.

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

The Margaret Knight Legacy money was put aside in this fund in order to provide interest for use by the main Church fund. However this money can be spent as and when decided appropriate by the Church meeting.

The Use of Premises Refurbishment Fund receives 10% of the income from our use of premises, to help with maintenance costs. This fund is now held for major items of fabric when needed. After the receipt of the legacy from Jill Flight, the sum of £30,000 was designated to this account. This is to enable some major repairs and refurbishment for which we have not had the money to cover. The first of this was the re-surfacing of the car park which was undertaken in |October for the sum of £14,237. We are now looking at quotes for the repainting and repairs to the outside of the church.

An Outreach Fund was set up also from the large legacy, with the sum of £60,000. This is to cover the cost of employing a Youth/Outreach worker for two years with associated costs. Advertising and recruitment has been undertaken during the year and we hope to appoint early in 2025

The social and ministry fund represents monies put aside from the Olive James legacy, which was designated for social and ministry events to which any related income is also incorporated. It has been agreed that this account will receive all income and cover expenditure from all youth work as well as church lunches and other church social events.

The Margaret Knight Pastoral Fund contains a sum of money put aside to be used in accordance with the lady’s letter of wishes. A small amount was added to this fund during the year from the legacy of Jill Flight. One payment was made during the year to assist someone in need. The use of this money is agreed between the Minister and the Treasurer. However, the fund could be used in the future for other purposes if agreed by the Church meeting.

The Music Project purchased a new sound system in February 2021. As a capital item, the money was held in this account and depreciated over 4 years. Depreciation has been charged in 2024 and is now fully paid

The Camera project enabled the purchase and installation of a camera and system to enable the live streaming of Church services. The total was donated anonymously. As a capital item, the money was held in this account and depreciated over 4 years. Depreciation has been charged in 2024 and is now fully paid

.

The flower fund is monies donated and allocated for the Church’s flower ministry. This was suspended in March 2020 at the time of the first lockdown. The income and expenditure in this account is now only used to provide flowers for special occasions.

The Christian Aid Fund is for monies donated and allocated for onward transmission to this charity.

The Baptist World Mission Fund is for monies donated for onward transmission to this charity.

The Home Mission Fund is for monies donated for onward transmission to this charity.

The Fund for other charitable giving is for monies donated for onward transmission to other charities as specified in note 4.

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

16. Analysis of net assets between funds

Tangible Fixed
Assets
Current Assets
Current
Liabilities		 Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
2024
Total
2023
815,000
815,000
818,527
252,236
103,301
393
355,930241,161
(7,867)
(330)
(8,197)
(9,426)
1,059,369
103,301
63
1,162,7331,050,262

17. Related Charities

The custodian Trustee of the Church is the Baptist Union Corporation Limited which is charity number 249635 and which is controlled by the Baptist Union Council. The Church is also a member of the Baptist Union of Great Britain, and the South Eastern Baptist Association.

The Church made a donation to the Baptist Union Home Mission Scheme as set out in note 4.

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Registered Charity No 1128701

WEST WORTHING BAPTIST CHURCH

Independent Examiner’s Report to the Trustees (Diaconate) of West Worthing Baptist Church

I report on the accounts of the Church for the year ended 31 December 2024, which are set out on pages 11 to 23

Respective responsibilities of Trustees ( Diaconate) and Examiner

The charity’s Trustees are responsible for the preparation of the accounts. The charity’s Trustees consider that an audit is not required for this year (under section 144) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in 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 matters have come to my attention which gives me cause to believe that in, any material respect:

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

Independent Examiner:

Date:

Terry Burstow 115 St Andrews Road, Worthing, BN13 1HR

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Registered Charity No 1128701