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2020-12-31-accounts

WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE (Including The Hub)

REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2020

Charity Number 1128703

(Including The Hub) Trustees Annual Report

WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

For the year ended 31 December 2020

The trustees for Westgate Baptist Church, Newcastle upon Tyne, are pleased to present their annual report together with the financial statements of the charity for the year ended 31 December 2020.

The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association, the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

1. Reference and administrative details of the charity, its trustees and advisors

Charity Name Westgate
Baptist		 Church,
Newcastle upon Tyne
Registered Charity 1128703
Number
Registered Office and 366 Westgate Road
operational address Newcastle upon Tyne
NE4 6NX
Trustees
Pastor Mrs S Garry _ Pastor
MrsA Wilson Deacon (Re-elected October 2019)
Mr J Djossou Deacon
Mr J Garry Deacon
Mr R Taylor Deacon
Mr D Carribine Treasurer
Mrs M Robson Deacon
Mrs H Rowan Deacon
Miss H Stephenson Deacon
Dr J Harness Deacon
Mr K Brown Deacon
Mr R Smith Deacon
Mrs P Davidson Administrator (Resigned 31 March 2020)
Independent Jim Dodds
Examiner Connected Voice Business
Services Ltd
Higham House
Higham Place
Newcastle upon Tyne
NE18AF

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WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE (Including The Hub) Trustees Annual Report For the year ended 31 December 2020

2. Structure, governance and management

Governing documents

Constitution, based on model governing document produced by Baptist Union Corporation and approved by Charity Commission.

Appointment of Trustees

Approved by Church Members’ Meeting.

Additional governance issues

Member Church of the Baptist Union of Great Britain and the Northern Baptist Association.

Members of the Church are accepted in accordance with the Constitution which requires them to be or to have been publicly baptised on the profession of faith in Jesus Christ, at Westgate Baptist Church or who have made their public profession of faith in Jesus Christ in a church of another denomination.

The Members Meeting normally takes place five times per year and has responsibility for the overall policy of the Church. In accordance with the Constitution, the Members appoint up to 16 Trustees, (including the Pastors), collectively known as the Leadership Team, who are responsible for the day to day running of the Church’s work and witness, and the financial and legal aspects of the charity. All Members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objectives.

Relevant matters may be submitted to the Church Meeting by the Trustees for guidance or decision or may be raised by Members in a Church Meeting 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 Trustees have assessed the major risks facing the Church and are satisfied that there are policies and procedures in place to minimise these risks. Covid restrictions have meant the delay of election of new Trustees, normally done in October, until early 2021.

3. Purpose of the charity

The principle purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

4. Public benefit statement

The trustees have referred to the Charity Commission's guidance on public benefit when reviewing the charity's objectives and planning its future activities. This annual report will aim to demonstrate the link between our charitable activity and how this benefits our service users.

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WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub) Trustees Annual Report For the year ended 31 December 2020

5. Policy on grant making

The Church provides financial support by way of donations to other organisations which are aligned to our purpose and values. Recipients of financial support are identified and evaluated by the Missions Giving Committee which provides recommendations to the Trustees and Church Members meeting for approval. This year donations were made to Baptist Union Home Missions Group, BMS World Mission, some local and international charities and individuals working in community based non-salaried roles.

6. Contribution made by volunteers

We greatly value and rely on volunteers to run all our main activities and this year they have been very much involved in the use of zoom to allow meetings and services to be available to as many of our regular attenders as possible. Volunteers have given freely of their time and bring a range and variety of skills that are essential to our operation especially this year.

Volunteers are particularly important to the maintenance and upkeep of our building; their input greatly reduces the maintenance costs that would otherwise be incurred. This year, maintenance has been basic as there has been minimal use of the building because of Covid restrictions.

7. Objectives and activities

During Covid lockdown restrictions most of our activities have either closed or moved to Zoom. Central to the work and witness of the Church is the provision of regular public services of Christian worship. These services normally take place each Sunday at 10.30am and occasionally at 6.30pm. There are also occasional services at other times which are advertised in the Church Notices and the website at www.wesigatebaptist.org.uk. When lockdown began in March 2020 the worship services were made available on Zoom for all those who were able to access them. Every effort was made to remain in maintain contact with those unable to access services online. There is normally a full children's programme during the morning services and this was also moved to a Zoom format for all the school-age children. The church seeks to be a friendly and welcoming community, and anybody is free to attend any of these services.

The Church is responsible for several groups which normally meet regularly in the Church premises, with the purpose of assisting the community and demonstrating the love of Jesus including the Toddler Group; The Hub (drop-in for Asylum Seekers and Refugees), MakeLunch (feeding school children during school holidays) and more recently have allowed the use of our premises to FoodCycle. Each of these groups made alternative arrangements to help those who came using Covid safe methods. The Gatehouse (drop-in for homeless and other people in need) and The Foyer Drop-In (a weekly drop-in coffee bar) closed as it was deemed unsafe to continue this year. During the year we have continued supporting the establishing of a French speaking group from within the church, also reaching out to other French speakers from many nations. We are still in the process of developing an improved website and have a Facebook page to allow people to access the church and information about our work. The church has also set aside funds to help people who are unable to access external financial support with gifts of small sums of money.

The Church runs courses for people interested in discovering more about Christianity, such as ‘Christianity Explored’. Our Pastor and others also offer support to individuals who find it a daunting experience to access services which are provided locally and nationally and who

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WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub) Trustees Annual Report For the year ended 31 December 2020

would otherwise not receive this help. The Church currently has contact with a significant number of asylum seekers who require a high level of support in managing their wellbeing and accessing services.

When Covid restrictions allowed it, we opened our building for extended time to welcome any who would like to come and pray, accessing specially prepared prayer stations. The Church also runs occasional activities and events for people of different ages, ethnic and cultural backgrounds online where feasible. The church operates systems to ensure that all people working with children and vulnerable adults are appropriately vetted regarding the Disclosure and Barring Service.

Since the retirement of our Senior Pastor, the church has been seeking a replacement. The search continues.

8. Achievements and Performance

The church does not measure the success of its programmes only in numbers, including finance, but also in less tangible areas like fellowship and encouragement. The Trustees recognise that these are difficult to measure but believe that 2020 was again a positive year in the life of the church despite significant difficulties and that we are providing a benefit to our community. During the year no one could be baptised but several people have requested baptism.

We were still able to offer some people shower and washing facilities while other activities had to close or change. The busy Toddler Group sadly had to close in March but hopes to restart as soon as possible. MakeLunch is a luncheon club for primary age children who would normally receive free school meals. During lockdown this was adapted according to restrictions with support offered either by home delivery of food and activity parcels and by restricted activities and food provided as much as possible as rules changed throughout the year.

Members of the church are also active in work with asylum seekers, refugees and other disadvantaged people in the neighbourhood and city through our organised drop-in sessions. We also now fund and work with Action Foundation to provide Government approved accommodation and support for 3 destitute male asylum seekers in Saranam House.

The Hub team have been able to continue supporting their clients with support, advice and food during these difficult times with the help of additional funding.

A CAP (Christians Against Poverty) course led by church members was again offered but closed temporarily.

FoodCycle continued to operate out of the church kitchen each Thursday evening providing a free vegetarian meal to any from the community who care to attend. Meals were either collected from the street entrance or delivered to homes.

The Church continues to hold the respect of workers in and members of the local community and does all it can to encourage activities and events which benefit the people of the locality and city.

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WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE (Including The Hub) Trustees Annual Report For the year ended 31 December 2020

9. Financial Review

The Church continues to raise the funds which it needs to carry on its activities from within its own Membership and congregation. No wider public appeal was made for funds during the year, though funding was sought for specific areas of the Church’s work and outreach e.g. Children’s work, Lunch Club for the elderly and Refugee and Asylum Seeker activities.

The Church expressed its part in the life of the wider church by giving to national and international Christian organisations and societies with Christian aims and objectives compatible with the Church’s own charitable purposes.

The total income for the period was £187,071 (2019: £162,224). This income is allocated across respective funds on the Statement of Financial Activities in accordance with the Statement of Recommended Practice.

The Statement of Financial Activities for the period ended 31 December 2020 shows a net gain on all funds of 49,189 (2019: net loss £-18,045).

The Balance Sheet at 31 December 2020 shows total funds carried forward of £978,190 (2019: £929,001) of which there are £27,690 restricted funds (2019: £32,418).

10. Reserves Policy

The Trustees have established a Reserves Policy (including the level of Reserves to be maintained). The current levels of free reserves (unrestricted funds not invested in tangible fixed assets) are £110,287 (2019: £41,637). The Trustees are satisfied that they have sufficient Reserves at the Balance Sheet date, together with ongoing income anticipated, to enable the Church to function effectively in the coming year.

11. Statement of Trustee Responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are required to prepare financial statements for each financial year which show the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for the year. In preparing those financial statements, the trustees are required to:

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WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

Trustees Annual Report For the year ended 31 December 2020

(Including The Hub)

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved on behalf of the charities trustees on: Date _ 14/09/2021

Signature:

Full name Shelagh Garry Position Pastor

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WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 December 2020

| report on the financial statements of Westgate Baptist Church, Newcastle upon Tyne for the year ended 31 December 2020, which are set out on pages 8 to 21.

Respective responsibilities of trustees 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.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking 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:

| 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.

Jim Dodds

Connected Voice Business Services Ltd

Higham House Higham Place Newcastle upon Tyne NE1 8AF

Date: 14/09/2021

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WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 December 2020

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |a|Unrestricted|Restricted|Total|Total| |3|Funds|Funds|2020|2019| |Sf| |Income|from:| |Donations|and|legacies|6|152,331|30,675|183,006|157,860| |Charitable|activities| |Grants|and|contracts|7|3,980|85|4,065|4,364| |Total income|156,311|30,760|187,071|162,224| |Expenditure|on:| |Charitable|activities| |Operation|of the|charity|9|131,584|6,298|137,882|180,269| |Total expenditure|131,584|6,298|137,882|180,269| |Net income/(expenditure)|24,727|24,462|49,189|(|18,045|)| |Transfers|between|funds|29,190|(|29,190|)|-|-| |Net movement|of funds|53,917|(4,728|)|49,189|(|18,045|)| |Reconciliation|of|funds| |Total|funds|brought|forward|896,584|32,418|929,001|947,046| |Total funds|carried|forward|950,500|27,690|978,190|929,001|

----- End of picture text -----

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

The notes on pages 10 to 21 form an integral part of these accounts.

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Charity Number 1128703

WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

BALANCE SHEET

As at 31 December 2020

||n
||||Total
2020||Total
2019| |---|---|---|---|---|---|---| ||fee|||||| |Fixed assets||||||| |Tangible assets|16|||840,214||854,947| |Total fixedassets||||840,214||854,947| |Current assets||||||| |Debtors|17||5,999||11,047|| |Cash at bank and in hand|18||159,238||105,177|| |Total current assets|||165,237||116,224|| |Creditors: amounts falling due within||||||| |one year|19||(1,734 )||( 1,338 )|| |Net currentassets||||163,503||114,886| |Totalassets less current liabilities||||1,003,716||969,833| |Creditors: amounts falling due after||||||| |more than one year|20|(|25,526 )||( 40,832 )|| |Totalnetassets orliabilities||||978,190||929,001| |Funds ofthe charity||||||| |Unrestricted income funds||||950,500||896,584| |Restricted income funds||||27,690||32,418| |Totalfunds||||978,190||929,001| |The notes on pages 10 to 21 form an integral||part ofthese accounts.||||| |These financial statements were approved|by|the Board|on:|14/09/2021||| |and are signed on its behalf by:||Mr D Carribine||||| |||Treasurer|||||

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WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020

1 Accounting Policies

The principle accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

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

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) — Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Westgate Baptist Church, Newcastle upon Tyne meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The financial statements have been prepared on a going concern basis. In making their assessment the trustees have reviewed and considered relevant information, including their annual budget and future cash flows. In response to the COVID-19 pandemic, the trustees have revised their forecasts to take into account measures that they can take with the current resources available to mitigate the impact of the current adverse conditions. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.

3 Income

3.1 Recognition of income

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliably.

3.2 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.

3.3 Grants and donations

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance or provision of other specified service is deferred until the criteria of income recognition are met.

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WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2020

3.4 Donated goods and services

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.

3.5 Volunteer help

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

3.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

3.7 Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in donations and legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

3.8 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charities' work or for specific projects being undertaken by the charity.

4 Expenditure and liabilities

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

4.2 Charitable activities

Expenditure on charitable activities includes the ministry costs and other activities undertaken to further the purposes of the charity and their associated support costs.

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

11

WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2020

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

4.5 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

4.6 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

5 Assets

5.1 Tangible fixed assets for use by the charity

Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Plant and machinery 25% Straight line Office and computer equipment 25% Straight line

12

WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2020

Analysis of income

Unrestricted Restricted Total Total
Funds Funds 2020 2019
£ £ £ £
6 Donations and legacies
Church Giving 105,004 - 105,004 104,258
Tax recoverable on Gift Aid 24,606 - 24,606 24,876
HMRC Job Retention Scheme 5,414 - 5,414 -
Donations, legacies and grants 1,230 - 1,230 -
Thank Offering - - - 5,616
Dept. for Culture, Media and Sports - 24,621 24,621 -
Mitford Church 2,300 - 2,300 200
Greggs Foundation - - - 2,000
Community Foundation - - - 4,680
Barbour Foundation 2,000 - 2,000 =
SirJames Knott Trust - 5,000 5,000 -
Saranam House 8,127 - 8,127 8,406
Agape - - - 1,430
Transforming Lives - 954 954 3,000
Other grants and donations 3,650 100 3,750 3,394
152,331 30,675 183,006 157,860
7 Charitable services
Rental income 3,980 - 3,980 3,348
Westgate foyer - 21 21 185
Parents and toddlers subscriptions - 64 64 831
Special offering = 2 - =
3,980 85 4,065 4,364

Income was £187,071 (2019: £162,224) of which £156,311 was unrestricted or designated (2019: £149,876) and £30,760 was restricted (2019: £12,348)

13

WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2020

Analysis of expenditure on charitable activities

Unrestricted Restricted Total Total
Funds Funds 2020 2019
£ £ £ £
9 Charitable activities
Wages, Salaries, Pensions and NI
Salary costs 45,567 - 45,567 52,702
Superannuation and pensions 4,015 - 4,015 4,386
Pension deficiency contributions 3,230 - 3,230 4,213
Pension deficit increase/(decrease) ( 15,306 ) - ( 15,306 ) ( 2,536 )
Mission
Kidz Klub - - - 356
Make Lunch - 899 899 2,566
Saranam 8,350 - 8,350 8,208
Others (Mission) 72 - 72 303
Ministry
Agape 798 - 798 140
Pulpit supply 1,084 - 1,084 1,682
Ladies group - “ #8 254
Licences and membership 2,238 - 2,238 1,673
Ministry - general resources - - - 1,556
Event catering 63 - 63 643
Young church 254 - 254 588
Other ministry 554 - 554 -
The Hub
Rights Service staff costs 6,690 4,095 10,785 8,420
Equipment (Hub) - - - 123
Conference fees, training and travel - 266 266 265
Project expenses (Hub) 328 919 1,246 2,393
Trips and events (Hub) - - - 2,283
Homeless Emergency Fund (Hub) 5,325 - 5,325 4,458
Administration (Hub) 423 119 542 559
Publications and subscriptions (Hub) 232 - 232 199
Donations and Grants
Mission Giving - donations 13,689 - 13,689 13,622
Thank Offering - donations - - - 7,150
Other donations 1,500 - 1,500 31
Balancecarriedforward 79,106 6,298 85,404 116,236

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WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2020

Unrestricted Restricted Total Total
Funds Funds 2020 2019
FOEEE EEE
9 Charitable activities (continued)
Balance brought forward 79,106 6,298 85,404 116,236
Administration
Consumables 578 - 578 895
Cleaning supplies 245 - 245 2,743
Office supplies and equipment 1,270 - 1,270 2,807
Other admin 358 - 358 320
Premises
PA 308 - 308 714
Repairs and renewals 7,697 - 7,697 5,761
Depreciation 14,733 - 14,733 17,303
Utilities and Insurance
Electricity 4,009 - 4,009 11,186
Gas 12,089 - 12,089 12,542
Telecoms 1,446 - 1,446 1,186
Council Tax and water 2,423 - 2,423 1,562
Insurance 5,821 - 5,821 5,542
TV Licence 156 - 156 152
Governance costs
Independent examiner's fees for reporting on 1,344 - 1,344 1,320
the accounts
131,584 6,298 137,882 180,269

Expenditure on charitable activities was £137,882 (2019: £180,269) of which £131,584 was unrestricted or designated (2019: £158,600) and £6,298 was restricted (2019: £21,669)

10 Fees for examination of the accounts

Fees for examination of the accounts
2020 2019
— ££
E		 E
Independent examiner's fees for reporting on the accounts
for the church and The Hub 1,344 1,320
1,344 1,320

There were no other fees paid to the examiner (2019: Enil)

15

WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2020

11 Analysis of staff costs, and the cost of key management personnel

Analysis of staffstaff costs, and the cost of key management personnel
2020 2019
£ £
Gross wages and employer's National Insurance 45,567 55,120
Employer's and employee's pension costs 4,015 3,574
Pension deficiency contributions (defined contribution pension plan) 3,230 4,093
Increase (decrease) in defined pension liability ( 15,306 ) (33,574 )
37,505 29,213

No employee received remuneration above £60,000 (2019: nil)

The key management personnel of the charity, comprise the Trustees and the Pastor. The total employee benefits of the key management personnel of the charity were £34,378. (2019: £29,266).

12 Staff numbers

The average monthly head count was 3 staff (2019: 3 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

2020 2019
The parts ofthe charity in which the employee's work Number Number
Charitable activities 1.8 2.2
1.8 2.2

13 Transactions with trustees

Three trustees are paid employees of the charity - Shelagh Garry, Pastor and Pauline Davidson, administrator. No remuneration or benefits were paid for their roles as trustees.

Trustees’ expenses

No trustee expenses have been incurred in the year.

Transaction(s) with related parties

There has been no related party transactions in the reporting period.

14 Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The employer's pension costs represent contributions payable by the charity to the fund and amount to £4,015 (2019: £3,915). There was £ nil outstanding as at 31 December 2020 (2019: £ nil)

15 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

16

WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2020

Freehold Plant and Plant and Office Total
land and machinery equipment
16 Tangible fixed assets buildings
Cost —fT
Balance brought forward 819,762 176,745 24,604 1,021,111
Additions - - - -
Disposals - - - -
Balance carried forward 819,762 176,745 24,604 1,021,111
Depreciation
Basis No SL SL
Rate depreciation 25% 25%
Balance brought forward - 141,561 24,604 166,165
Depreciation charge for year - 14,733 - 14,733
Disposals - - - -
Balance carried forward - 156,294 24,604 180,898
Net book value
Brought forward 819,762 35,185 - 854,947
Carried forward 819,762 20,452 - 840,214
17 Debtors and prepayments (receivable within 1 year)
2020 2019
—fC
Prepayments and accrued income - 5,299
HMRC Gift Aid 5,999 5,748
5,999 11,047
18 Cash at bank and in hand
2020 2019
—fCE
Bank account and cash in hand 112,322 73,171
Bank account and cash in hand (The Hub) 46,916 32,006
159,238 105,177
19 Creditors and accruals (payable within 1 year)
2020 2019
— ££ E
Accruals and deferred income
Accountancy and Independent Examination 1,734 1,338
1,734 1,338

17

WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2020

20 Creditors and accruals (payable after more than 1 year)

2020 2019
—fe
Defined benefit pension liability 25,526 40,832
25,526 40,832
21 Grant making
Grants to Grants to
Institutions —_Individuals Total
Purpose forwhich grants made £ £ £
Mission Giving 10,788 2,901 13,689
Support Giving 1,500 - 1,500
12,288 2,901 15,189
22 Grants made to Institutions
Total
Purpose £
Name of Institutions
BMS World Mission Mission Giving 5,394
Baptist Union Home Mission Mission Giving 5,394
St Lukes Spital Tongues Support Giving 500
Gatehead Central Baptist Church Support Giving 1,000
Total Grants to Institutions 12,288
Other grants 2,901
15,189

22 Grants made to Institutions

23 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

24 Analysis of charitable funds

Analysis of movements in unrestricted funds

Fund Fund
balances balances
brought Incoming Resources carried
forward resources expended Transfers forward
Unrestricted funds £ £ £ £ £
The Hub 254 7,191 ( 13,394 ) 26,770 20,821
Baptist Church 884,610 139,092 ( 109,042 ) 2,420 917,081
Designated Funds
Saranam House 7,189 10,028 ( 8,350 ) - 8,866
Agape 4,531 - (798 ) - 3,733
Totals 896,584 156,311 (131,584) 29,190 950,500

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WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2020

24 Analysis of charitable funds continued

Analysis of movement in restricted funds

Fund Fund
balances balances
brought Incoming Resources carried
forward resources expended Transfers forward
Restricted funds £ £ £ £ £
Make Lunch 1,056 1,054 ( 899 ) - 1,211
Hub drop-in 29,190 - - ( 29,190 ) -
SirJames Knott Trust - 5,000 - - 5,000
Dept for Culture, Media and 24,621 ( 5,399 ) - 19,222
Sports
Parent / toddler group 2,089 64 - - 2,153
Westgate Foyer 83 21 - - 104
Totals 32,418 30,760 (6,298) (29,190 ) 27,690

Purpose of main restricted funds

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor

Make Lunch

Provision of meals and activities for school children during school holidays who were eligible for free schoo! meals.

Hub drop-in Social drop-in sessions for asylum seekers and refugees. Dept for Culture, Media and COVID-19 response Sports Transfers between funds

Transfers between funds
Reason for transfer Amount
—£
Between the Hub and Baptist Contribution to church premises from The Hub projects. 2,420
Church funds
Between unrestricted and The transfer represents the balance offunds the Hub drop 29,190
restricted funds in as these funds are now considered to be unrestricted
funds.

25 Capital commitments

As at 31 December 2020, the charity had no capital commitments (2019 -£nil)

26 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted Restricted Total Total
Funds Funds 2020 2019
— fo OEEE EE
Tangible fixed assets 840,214 - 840,214 854,947
Cash at bank and in hand 131,548 27,690 159,238 105,177
Other net current assets/(liabilities) 4,265 - 4,265 9,709
Long term assets/(liabilities) ( 25,526 ) - ( 25,526 ) ( 40,832 )
950,500 27,690 978,190 929,001

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WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2020

27 Defined benefit scheme

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

For any month, each participating employer in the Scheme pays contributions as set out in the Schedule of Contributions in force at that time.

The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable towards benefits and expenses accrued in that year, plus any impact of deficiency contributions (see below).

The Minister is eligible to join the Scheme.

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 Legal and General Life Assurance Society Limited. 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 in the event that 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 Unum Limited. The further 4% contribution rate is reduced to 3% for Employer contributions made to the Segregated DC Arrangement.

Benefits in respect of service prior to 1 January 2012 are provided through the Defined Benefit (DB) Plan within the Scheme. The main benefits for pre-2012 service were a defined benefit 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. The Scheme, previously known as the Baptist Ministers’ Pension Fund, started in 1925, but was closed to future accrual of defined

Actuarial valuation as at 31 December 2016

A formal valuation of the Defined Benefit (DB) Plan was performed at 31 December 2016 by a professionally qualified Actuary using the Projected Unit Method. The market value of the DB Plan assets at the valuation date was £219 million.

The valuation of the DB Plan revealed a deficit of assets compared with the value of liabilities of £93 million (equivalent to a past service funding level of 70%). The Church and the other employers supporting the DB

The key assumptions underlying the valuation were as follows:

Type of financial assumption % pa
RPI price inflation assumption 3.20
CPI price inflation assumption 2.70
Minimum Pensionable Income increases (CPI 3.20
Assumed investment returns
- Pre-retirement 2.95
- Post retirement 1.70
Deferred pension increases
- Pre April 2009 3.20
- Post April 2009 2.50
Pension increases
-MainSchemepension 2.70

20

WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE

(Including The Hub)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2020

27 Defined benefit scheme continued

Post-retirement mortality in accordance with 80% of the S2NFA and S2NMA tables, with allowance for future improvements in mortality rates from 2013 in line with the CMI 2019 core projections, with a long term annual rate of improvement of 1.75% for males and 1.5% for females.

The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than as at 31 December 2022.

Recovery Plan

In addition to the contributions to the DC Plan set out above, where a valuation of the DB Plan reveals a deficit the Trustee and the Council agree to a rate of deficiency contributions from churches and other employers involved in the DB Plan.

Under the current Recovery Plan dated 30 September 2020, deficiency contributions are payable until 30 June 2026. These contributions are broadly based on the employer's membership at 31 December 2014 and increase annually in line with increases to Minimum Pensionable Income as defined in the Rules. However, the Trustee and the Council agreed a 50% reduction for all deficiency contributions payable between 1 July 2020 and 31 December 2020.

Movement in Balance Sheet liability

Section 28.11A of FRS 102 requires agreed deficit recovery payments to be recognised as a liability. The movement in the provision is set out in the table below.

Accounting date (year ending): 31/12/2020 31/12/2019
Balance sheet liability at year start £40,854 £43,368
Minus deficiency contributions paid -£3,230 -£4,213
Interest cost (recognised in SoFA) £667 £989
Remaining change to balance sheet liability* -£12,766 £749
Balancesheetliabilityatyearend -£25,526 £40,832

This liability represents the present value of the deficit contributions agreed as at the accounting date and has been valued using the following assumptions set by reference to the duration of the deficit recovery payments:

Accounting date 31/12/2020 31/12/2019 31/12/2018
Discount rate 40.0% 1.7% 2.4%
Future increases to Minimum
PensionableIncome		 3.0% 3.2% 3.3%

Cessation Event

Consequent upon the departure of the Minister from the Church in 2018, the Church had a cessation event under Section 75 of the Pensions Act 1995. This makes the Church liable for the proportion of the overall deficit (assessed by reference to the cost of securing benefits by the purchase of annuities) applicable to its previous Ministers who were members of the Scheme. At present the Church is paying the ongoing deficiency contributions outlined above, and the balance sheet liability below is based on those deficiency contributions. However, the Pension Scheme Trustee has the right to quantify and seek payment of the debt at any time.

21