WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE (Including The Hub) REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2021 Charity Number 1128703
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncluding The Hub) Trustees Annual Report For th& year ended 31 Docember 2021 The trustees for Weslgate Baptist Churoh, Newc8slle upon Tyne, are pleased to presenl their annual report together with the financial statements of the charlty for the year ended 31 December 2021. The financial statements eomply with the Charities Act 2011, the Memorandum and Articles of A8soci8tion, the Accounting and Reporting by Charilies: Statement of Recommend6d Practice applicable to charities preparing their accounts in accordance with the Financi81 Reporting Standard applicable in Ihe UK and Republlc of Iroland (FRS 102} (effective 1 January 2019). 1. Reference and admlnistrative details of the charity, Its trustees and advisors Charity Name Westgale Baptisl Church, Newcastle upon Tyne Registered Charity Number 1128703 Registered Office and 366 Weslgate Road operational address Newcastle upon Tyne NE4 6NX Trustees Sh81agh Gary Kenneth Brown Juste Djossou James Garry Jonathan Harness Alan Haswell Christian Lombe Margar81 Robson Hannah Rowan Ross Smllh Helen Stephenson Rlchard Taylor Angela Wilson David Carribine Pastor Deacon Deacon Deacon Deacon Deacon Deawn Deacon De8con Deacon Deacon Deacon Deacon Treasurer (Resigned Feb 20211 (Temi Completed Nov 2021) (Term Completed Nov 20211 (Elected Nov 2021) (Elected Feb 2021) (Resigned Feb 2021) (Resigned Feb 2021) IRe-ele¢led Nov 2021) {T8nm Completed Nov 2021) Independent Examiner Jim Dodds Connected Voice Business Services Ltd Higham House Higham Place Newcastle upon Tyne NE18AF
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE {Including The Hub) TrustO8s Annual Roport For Ihe yeaT ended 31 December 2021 2. Strueturo, govèrnancè and managemènt Governin documenls Constitution, based on model governing document produced by Baptist Union Corporation and approved by Charity Commission. ointment of Trustees Approved by Church Members, Meeting. Additional overnance issues Member Church of the Baptist Union of Great Britain and the Northern Baptist Associallon. Memb8rs of the Church are accepted in accordance with the Constrtulion which requires them to be or lo have been publicly baptlsed on the profession of faith in Jesus Christ, at Westgate Baptist Church or who have made Ihoir public profession of faith in Jesus Christ in another Baptist Church or church of another denomin8tion. The Members Meetlng nomally 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 lo 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 lo lako an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objectives. Relevant matlers may be submitted lo 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 lo be made at Church Meetings by appropriate majorities, the Church se8ks 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 lo minimise Ihese risks. Covid restrictlons have meant the delay of election of new Trustees, normally done In October, until February 2021 and then another election took place In November to retum lo the provious schedule. 3. Purpose of the charity The principle purposo of the Church Is the advancemonl of the Chrlslian faith according to the pnnciples of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom andlor other parts of Ihe world. 4. Publlc beneflt slatement Trustees give due regard to the Charity Commission guldance on publlc benefit and consider public benefit when reviewing and planning activilies.
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncluding The Hub} Trustees Annual Report For the year ended 31 December 2021 5. Polloy on granl making The Church provides financial support by way of donaiions to other organisations which are aligned lo our purpose and valves. Recipients of financial support are identified and evaluated by the Missions Giving Commlttee which provides recommendations lo the Trustees and Church Members me&ling for approval. Thls year donations were made to Baptist Union Home Missions Group, BMS World Mission, some local and international charities and individuals WOFkln9 In community based non-salaried roles. 6. Contrlbution made by volunteers We greatly value and rely on volunleers to run all our maln aclivitles and thls year Ihey have been very much involved In Ihe use of zoom to allow meetings and services lo be avai18ble to as many of our regular attenders as possible. Volunteers hav8 given freely of thelr time and bring a range and variety of skills that are essential to our operation especially thls year. Volunteers are particularly importanl lo the maintenance and upkeep of our building,. their input greatly reduces the maintenance costs that would olherwlse be incurred. Thls year, maintenance has been basic as there has been minimal use of the building because of Covid restrictions. 7. Objectlves and actlvities During Covid lockdown reslrictlons 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 publlc services of Christian worship. These services normally lake 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 al www.wesl aleba list.or .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 maIn in maintain contact with th058 unable to access services online. There is normally a full children's programme during Ihe morning services, and this was also Tnoved to a zoom format for all the school- age childr8n. The church seeks lo be a friendly and w61coming community, and anybody is free to attend any of these services. The Church is responsible for several groups which nomally meet regularly in the Church premlses, 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). Make Lunch {feeding school children during school holidays) and more recently have allowed the use of our premises to Food Cycle. Each of these groups made attemative arrangements to help those who came using Covid safe methods. The Gatehouse (drop-in for homeless and other p8ople in need) and The Foyer Drop-ln la weekly drop-in coffee barl remained closed as it was deemed unsafe lo continue this year. During the year we have continued supporting the establishing of a French speaking group from within the church, also rea¢hing out to other French speakers from many nations. We are still in the prOsS of developing an improved websile and have a Facebook page lo allow people lo access the church and information about Dur work. The church has also set aside funds to help people who are unable to access external financial support wilh gifts of small sums of money.
VESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Iln¢luding Tho Hub) Trustees Annual Report For thè yèar ended 31 Decembèr 2021 The Church runs courses for people interested in discovering more about Christianity, such as 'Chrfstianity Explored,. Our Pastor and oth8rs also offgr support to INdividual8 who find il daunting experlence to access servlces whlch are provided locally and nationally and who would othemise not receive this help. The Church currently has contact with a slgnificant number of asylum sgekers who require a high level of support in managing their wellbeing and accessing services. Whèn Covid restrfcllons allowed il, we opened our bullding for extonded Ilme lo wglcome any who would like to come and pray, accesslng specially prepared prayer stations. The Church also runs occasional activIe$ 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 chlldren and vulnerable adults are appropriately vetted r8garding the Disclosure and Barring Service. Since the retirement of our Senior Pastor, the church has been seeklng a replacement. The search conlinues. 8. Achlevomenls and Perfonnance The church does not measure the success of ils programm8s 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 thal 2021 was again a positive year in the Ilfe of the chuTch despile significant difficulties and Ihat we are providing a benefit to our commLAnity. During the year iwo people were baptised and several people have requested baptism. We were still able to offer some people shower and wash1ng facllities while other activities had lo close or change. The busy Toddler Group sadly had to close in March and restarted in the autumn with restrictions. Make Lunch, a luncheon club for primary age children who would nomially recoive free school meals. During lockdown this was adapted in line wlth r@slrictions and 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. We have now taken responsibility for runn9ng this activity ourselves and are no longer part of the national franchise. Members of the church are also actlve in work with asylum seekers, refugees and oth8r disadvantaged people in the neighbourhood and Gily Ihrough our organised drop-in sessions. We also continue to work wllh Acllon Foundation lo 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 Ihe help of addrlional government funding. A CAP (Christians Againsl Poveriyl course led by church members was again offered but closed temporarily. Food Cycle continued lo operate out of the church kitchen each Thursday evening providing e free vegetarian meal to any from the community who care lo attend. Meals were either collected from the Street entrance or delivered to homes.
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncluding The Hub) Trustees Annual Roport For the year ended 31 Decemb9r2021 We began a Renew Well-being group which takgs referrals from GPS and other support services and offers a quiol, welcoming space with activilies, friendship and care for those who are slruggling with emotional or mental health dlfficulties. The Church continues to hold the respect of workers in and members of the local community and does all it can to encourage actlvities and events which beneflt the people of th8 locality and city. 9. Financlal Review Thé Church continues to raise the funds which it needs to cary on its aclivilies from within its own Membership and congregation. No wider public appeal was rnade 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 RefLJgee 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 perSod was £180,553 (2020: £187,071). This income is allocat8d across respective funds on the Slalement of Financial Activilles In accordance with th8 Statement of Recommended Practice. The Statement of Financial Activities for the period ended 31 Decsmber 2021 shows a net gain on all funds of £10,239 (2020-. £49,189). The B8lance Sheet at 31 Decemb8r 2021 shows lot81 funds carried forward of £988,430 (2020.. £978,190) of which there are £3,402 reslricled funds (2020.. £27,960). 10. Reserves Poll¢y The Trustees have established a Reserves Policy, (including the level of reserves lo be maintained} The Trust8es have agreed to maintain a reserv6 of 3 monlhs running costs with a rllinimum level of free reserves of £35,000. Al the 31 December 2021 the lev8ls of frg reserves lunr8strfcled funds not invested in tangible fixed assets) are £158.718 {2020'. £110,287}. The Trustees are satisfied that they have sufficient reserves at the Balance Sheet date, together wlth ongoing Income anticlpated, to enable the Church lo function effectively in the coming year. 11. Statement of Trustee Responslbllltles The trustees are responsible for preparing the Trustees, Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Accounting Practice). The trustees are required lo pr8par8 financial stat6ments for each financSal yoar which show the state of affairs of the charity and of the incoming resources and applicalion of resources, including the income and expenditure of the Charity for the year. In preparing those financial stat8ments, the trustees are r8quired to: Select suitable accounting policies and then apply them consistently.,
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncluding The Hub) Trustees Annual Report For the year ended 31 December 2021 Observe the methods and principles in the Charities Slalemenl of Recommended Practice (SORPI- Make judgements that are reasonable and prudent- State whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements., Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 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 delection of fraud and other irregularilies. Approved on behalf of the charities trustees on= Date 610912022 Signature= Shelagh Garry Full name Position Shelagh Garry Pastor
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES For the ear ended 31 December2021 I report on the financial statements of Westgate Baptist Church, Newcastle upon Tyne for the year ended 31 December 2021, which are sel out on pages 8 10 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 1"Ihe Charities Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject lo audit under company law and is eligible for independent examination, it is my responsibility lo.. examine the accounts under section 145 of the Charities Act, lo follow the procedures laid down in the general Directions given by the Charity Commission {under section 145151{bl of the Charities Acll, and lo slate whether particular matters have come to my attention. 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.11 also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The prOdureS undertaken do not provide all the eviden that would be required in an audit, and consequently no opinion is given as lo whether the accounts present a 'lrue and fair view, and the report is limited lo those matters sel 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 lo believe that in, any material respect.. the accounting records were not kept in accordan with section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concerning the fom) and conlenl of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair. view which is not a matter considered as part of an independent examination. I have come across no other mallers in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Jim Dodds Connected Voice Business Services Ltd Higham House Higham Place Newcastle upon Tyne NE1 8AF Dale= 2610912022
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE {Includlng The Hub) STATEMENT OF FINANCIAL ACTivrfiES For the year ended 31 December 2021 Unrestricted Funds Reslrfcled Furbds Total 2021 Total 2020 Income from.. Donallons and 18gacl8S Charitabl8 actlvllles Grants and contracts 170.432 5,S¥)5 178,337 183,008 3,730 3,730 4,065 Total income 174,648 5,905 180,553 187,071 Ex enditure on: Charltablo 8¢tivitse8 Operdlion of the chartty 142,649 27,665 170,314 137,882 Total expendltur• 142,649 27,665 170,314 137,882 Net InGome/(expendllure) 31,999 {21,7eo} 10,239 49.189 Transfers belw8en fund8 2,528 12,528 } Net movement of funds 34,527 124,288 } 10,239 49,189 Reconciliation of funds Total funds brought forward 950,500 27,690 978,190 929,001 Total funds Carrled fokward 985,028 3,402 988,430 978,190 The Slalemenl of Financial AclSvlJes includes all gains and losses reoognised in the ye&r. All Income and expenditure derive from contlnuing aclivllies The notes on pages 10 to 21 fom) an Integral part of these accounts.
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncluding The Hub) Charity Number 1128703 BALANCE SHEET As al 31 December 2021 Total 2021 Total 2020 Fixed assets Tangible assets 16 826,310 840,214 Total flxed assets 826,310 840,214 Current assets Debtors Cash at bank and in hand 17 18 7,931 185,999 5,999 159,238 Total current assets 193,930 165,237 Creditors: amounts falling due within one year 19 111,3101 11,7341 Net current assets 182.620 163,503 Total assets less current IITabiTlities 1,008,930 1,003,716 Creditors: amounts falling due after more than one year 20 120,5001 { 25,5261 Total net assets or liabilities 988,430 978,190 Funds of the charit Unreslricled income funds Restricted income funds 985,028 3,402 950,500 27,690 Total funds 988,430 978,190 The notes on pages 10 10 21 form an integral part of these accounts. These financial statements were approved by the Board on.. 610912022 and are signed on its behalf by.. Mr D Carribine Treasurer David P Carribine
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncludln9 The Hub) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 December 2021 1 Accounting Policles The principle aocounllng poll¢ies ad(wtod, judgemonts and key sources of estsmat10n uncertainly In the preparation of the flnancial statements ars as follows. 2 Basis ot accountlng 2.1 Basls of preparadon These accounts have been prepared under the hSstorfcal cost convention wlth Items recognlsed al cost or trBnsacfjon value unless otherwise slated In the relevant notelsl lo these 8c¢ounls. The accounts have b@on prepared In accordanc& wth Accounting and Reporting by Chanlies Sialemanl of Recomrnended Practice applicable lo charities preparing their awounts in a¢¢ordance with the Financial Rgporting Standard appll¢abl& In tho UK and Republic of Ireland IFRS 1021 leffective 1 January 2019) - Charities SORP IFRS 1021, the Financlal R&porling Standard appllcable in Ihfy UK and Republic of Ireland IFRS 1021 and th8 CharlJos Act 2011. Westyale Bap81 Church, Newcastje upon Tyne meets the deflnllion of a publlc benefll entity under FRS 102. 2.2 Prèparatlon of the accounts on a golng concèm ba818 Tha finanaal slalemenls have been prep4red on a going concgm basis. In making Ihair assossment the Iru81ees have reviewed and ¢on5ider6d relevant information, including their annual budget and future cash flows. In response lo the COVID-19 pandeml¢, the Irusteas have rovised thèir lorè¢asls lo take Into account mèasuras that they can take wllh the current resources available lo mitiga19 the impact of the ¢uTrnl adverse conditions. Tho trustees are of the view that the immedlate future of the charity for the next 12 months Is secure and thal on thls basis the charily is a going concern. 3 In¢ome 3 1 Recognition of Income Income is recognised wh&n th6 charity has gntitjement to the Tesources. any perfoTman¢è Conditions attached to the Ileml81 of Income have been m81, it is more Ilkoly than not that th6 r&sources will be received and thè mon&tsry value can bg measured with sufficlenl reliably. 3.2 Offsetting There has been no offsetting of assets And liabilities, or ineome and expenses, unless required or permitted by FRS102 SORP or FRS102. 3.3 Grants and donallons Income from govemmenl and olh&r grants, whether '¢apil81' grants or 'revenue' grants, Is r8¢0gnised when th6 ¢harity has entitlement lo the funds, any p6rformance ctsndition8 attached lo the gronts have boen mel, it Is probable that the In¢ome wlll be received and th6 amount can be measured rellably and Is not deferred. In¢ome rec61ved In advance or provision of other specified Service Is deferred until tha crilena of Income recognilion ars mel. 10
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncluding The Hub) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 December 2021 3.4 Donated goods and servlce$ Donated goods are moasured al fair value Ilhe amount for which the asset coukl be exchanged) unless impractical lo do so. tk>naled services and facilil18s are Includgd In tho SOFA when received al the value of the gift lo the charity provided that the value of the gift can be measured reliably. Donated servi¢as and facilities that are consumed Immediately aro recognised 88 Income with Ihg equIvalt amount r8co9nised a8 an expense under Iho approprfate headlng In the SOF 3.5 Volunt&èr help The value of volunteèr help received Is not Included in Ihe accounts but ig described in the trusteeB' annual report. 3.6 Intoro$t rgcalvablo Interest on funds held on deposll 18 Included when recelv8ble and the amount Gan be measured r8118bly by the charity. th181s nomally upon nollllcallon of the interest pald or payable by the Bank. 3.7 Income from membèrshlp subscrlptlon$ Membershlp subscrlplions received in the nature of a gift are recognised In dOnaOn9 and legacles. Membership subs¢riplSons whlch gives a member the right to buy seNIcos or other benelils are r8¢ognised as Incomg earned from the provision of goods and s&rvi¢es as Incom6 frorn charitable activities. 3.8 Fund accounting Unroslrtded funds are available to spend on a¢livlli&8 Ihal further any of thè purposes of charty. Dosignaled funds are unreslrlcled funds of Ihts charity which the trustees have decided al their discr&15on lo sel aside to use for a specific purpose. Reslncled funds ale donations which the donor has specified are ID be solely used for particular areas of the charilles, work or for specific projocls belng undertaken by the charity. 4 Expenditura and Ilabllltles 4.1 Llablllty r?¢ognltlon Liablllll89 are recognised when 11 Is more Ilkely than nol that there Is a legal or constructive obligallon commltdng thè charlly to p8y Out r8sourc8s and the amount of the obligallon can be measured with r8asonablo certalnly. 4.2 Charltable activitie¥ Expanditure on charitable B¢bvities Includes the ministry costs and othor aclwllies undortaken to further the purpc>se$ of tho charity and their associated support Costs. 4.3 Govfrrnance and sUPPOrt Costs Support costs have bean alloca16d between governance rnst and other support. Gov8rnaneg ¢08ts comprise all costs involving public accountability of the charity and ils complSance with regulation and good practice. Support ¢osts arg those functions that a88isI the work of th& charity bul do not directly undertake charilab acllvilies. Support costs includè central ftjnctions and have been allocated lo actlvlty Cost categories on a basis consisl6nl wllh tho use of rèsources.
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncluding The Hub) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 December 2021 4.4 Irrecoverablo VAT Irrecoverable VAT is ¢hary¢d as a cosl against the a¢llvily for whlch the expenditure was incurrod. 4.5 Crodltors The charSty has creditors which are moasured al 8ettlement 8tTTrourits less any trade discounts. 4.6 Provisions for Ilabille$ A liability is measured on recognition al its hi51ori¢al cost and then $ubsequ$nlly moasured al tho best estimate of the amount required lo settle the obligation al the reporting dale. 5 Assets 5.1 Tanglblo flxgd a$sets for us• by thg ¢harlty Individual fixed as9ets costing £500 or more are capitalised al cost and ale depreciated over thelr estimated usÈful economi¢ lives on a straight Iln& basls 8$ follows.. Plant and machinery Officè and computer equipment 250/0 Stra1ghl line 25°/o Straight line 12
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE (Including The Hub) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 Dgcember 2021 Analysis of income Unreslri¢lod Funds Reslricled Funds Total 2021 Total 2020 6 Donatlons and legacle$ Church Glvlng Tax recoverable on Gift Aid HMRC Job Retenllon Schem8 Councll Tax rebal6 Donations, legacles and grants Thank Offering Dept. for Cullure, Media and Sport5 Mltford Church Barbour Foundallon Sir James Knott Tru81 Saranam Housfj Saranham House Gift Aid Make Lunch Transforming Livos Other grants and donations 109,878 25,275 3,467 4,801 4,760 6,903 109,878 25,275 3,467 4,801 4,760 6,903 105,004 24.606 5,414 1,230 24,621 2,300 2,000 5,0110 8,127 500 500 5.000 s,000 7,102 1,738 905 7,102 1,738 905 6,007 170,432 6,007 176 337 3,750 183,006 5.905 7 Charktable seNl¢es Rental Income Weslgale foyér Parents and toddlers subscriptions 3,730 3,730 3.980 21 3,730 8 Income from Investments Bank interest 486 486 Incom? was £180,553 12020: £187,071> of which £174,648 was unr6slri¢lod or designated 12020: £156.311) and £5,905 was reslriclgd12020= £30,760) 13
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncluding The Hub) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 December 2021 Analysly of expendlture on ¢harltable a¢tlvltles Unreslricled Funds Restncled Funds Total 2021 Total 2020 9 Charftablo actlvltles Wa es Salaries Pensions and Nl Salary cost8 Superannuation and pensions Pension deficiency contributions PensSon deficlt increasel{decreas91 43,977 3,653 4.382 15,0261 43,977 3,653 4,382 15,026 } 45,587 4,015 3,230 (15,3061 Mlsslon Make Lunch Saranam Others (Misslon) 971 971 8,293 262 899 8.350 72 8.293 262 Minisl Agape Pulpit suppty Ladies group Fri8ndship gioup Worship Licences and rnembership Ministry- general resources Event calerfng Young church Other ministry 1,L127 458 1,027 458 798 1.084 233 226 2,270 233 226 2,270 2,238 63 254 554 773 28 773 28 The Hub Rights Service staff costs Conference fees, training and travel Project expenses (Hub) Return of reslricled funds Homeless Ernergency Fund (Hub) Adminislralion IHub} Publications and subscriptions {Hubl 14,934 1,108 161 3,290 4,676 2,369 157 14.934 1,108 633 3,290 4,676 2,369 157 10.785 266 1,246 472 5.325 542 232 Don tlon8 and Grants Mission Giving donallons Thank Off8rlng - donations Other donations 13.585 8,965 13.585 8.965 13,689 1,500 Balance carried forward 83,580 27,666 111.245 85.404 14
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncluding The Hub) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 Décember 2021 Unreslricled Funds Re8trlGl8d Funds Total 2021 Totsl 2020 9 Ch8rltable actlvitles fcontlnu8d) Balan brought forward 83,580 27,665 111,245 85,404 dmlnlstrao Consumables Cleaning supplies Offic8 supp118s and aquipm8nl Other admin 578 245 1,270 358 447 1,459 169 447 1.459 169 Pieml$es PA Manse Te¢hnology Repairs and renewals Depr&cialion 308 530 3,004 8,154 13,903 530 3,004 8,154 13,903 7,697 14,733 Uliliti8s and Insurance Electnclty Gas Telecoms Council Tax and water Insurance TV Llcence 4,223 16,574 1,179 1,160 6,583 158 4,223 16,574 1,179 1,160 6,583 158 4,009 12.089 1,446 2,423 5,821 156 Govemance costs Independent oxaminels fees for reportlng on the accounts 1,344 1,344 142 649 170 314 137 882 Expenditure on oharitahl8 activiliGS was £170.314 12020.. £137.8821 of whlch £142.649 was unrestrlcled or deslgnaled12020.' £131,584) and £27,665 was restrlcled1202QI.. £6,2981 10 Fe8s for axamination of the accounts 2021 2020 Independent gxaminerfs fees for reporting on the accounts for the church and The Hub 1,344 1,344 There were no other fees paid lo the examiner12020= £nill 15
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE (Including The Hub) NOTES TO THE FINANCIAL sTATEmEs For the ear ended 31 December 2021 11 Analysis of stsff costs, and the cost of key management personnel 2021 2020 Gr(Iss wages and employerfs NaOnal Insurance Employer's and employee's pension costs Pension deficiency conlilbutions (defined conlributson pension plar)) Incrsase Idecroasel In definod pension liabilrty 43,977 3,653 4,382 15,0261 46,986 45,567 4,015 3,230 115,3061 37,505 No employee rec&ived remuneration above £60,00012020= nil) The key management personnel of the charity, comprise th? Tru8lees and the Pastor. Thè total employee beneffts of the key management pèrsonnel of the charlty were £35.154.12020.' £34.3781. 12 Staff numbers The average monthly head count was 3 staff (2020. 3 staffl and the average monthly number of full-tlme equivalent employees during th8 year were as follows.. 2021 Numb8r 2020 Number The parts of tho charity in which the employee's work Ch8ri1able activities 13 Transactlons wlih trustees Ome trustee is a paid amployee of the charity - Shelagh Garry. No remuneration or benefits were paid for Ih8lr rolè as Irusle8 Tntstee$' èxpenses No trustee exp8nses have been incurred in the y88r. Transactlon(sl wlth relatad partlos There has been no related party Iransaciions in the reportsng pgriod. 14 Definod contrfbutlon ponsion scheme The charity operalos ? defined contribution pension scheme. Thg assets of the scheme are hekj separalgly from those of the charity In an independenuy admlnisler8d fund. The employer's pgnsion costs represent contributions payable by the charity lo Ihg fund and amount lo £3,653 (2020: £4.0151- Thgrg was £ nll oulslanding as at 31 December 202112020- £ nil) 15 Corporation Taxatlon The charity is ex?rnpl from tax on income and gains falling wrthin section 505 of the Taxes Act 1988 or secllon 252 of the Taxallon of Ch8rge8ble Gains Act 1992 to thè extant that these are applied lo its charitsble objectives.
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncluding The Hub) NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 Oecember 2021 Freehold land and bulldlngs Plant and machlnory Office oqulpmgnt Total 16 Tangible flx•d asset8 Co$t Balance brought forward AdIOn$ Disposals Balanco ¢arriad fOard 819,762 176.745 24,604 1,021,111 819,762 176,745 24,604 1021111 Dapraclatlon Basis Rale No depraciatlon SL 25V SL 25Q/o Balanc8 brought forward Depreciation charge for year Disposals Balance carrled forward 156,294 13,903 24.604 180,898 13,903 170 197 24,604 194801 Not book valuo Brought foard 819.762 20.452 Carrled foNard 819,762 826 310 17 D?btors and prgpaymènt5 Irgcolvable wlthln 1 yearl 2021 2020 HMRC Glrt Aid 7.931 5,999 5,999 18 Cash at bank and In hand 2021 2020 Bank account and cash In hand Bank account and cash in hand (The Hub) 158.180 27.819 185.999 112,322 46,916 159,238 19 Creditors and accruals (payable wlthin 1 year) 2021 2020 Other creditors Accruals and deferred incom9 Accountancy and Ind&p8ndenl Examination 9,570 1.740 11.310 1,734 1,734
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE (Induding The Hub) NOTES TO THE FINANCIAL STATEMENTS For the ar ended 31 December 2021 20 Creditors and accruals (payable after more than 1 y&ar) 2021 2020 Defingd benefit pension Ilability 20,500 20,500 25,526 25,526 21 Grant maklng Grants to In$titutlons Grants to Indlvlduals Totsl Purpose for which grants made Mission Giving Thank Offering 10,144 8,965 3,441 13,585 3,441 22 Grants made to Institutions Total Pur ose Name of Institutions BMS World Mission Baptist Unlon Hom6 MlssSon Freedom from Torture Bamabus Fund Mercy Shlps Tear Fund West End Relugoe Servi¢8 Mission Giving Mlssbon Glving Thank Offering Thank Offering Thank Olfering Thank Offering Thank Offerin9 Total Grdnts to Inslttutlon$ 5,072 5,072 1.793 1.793 1.793 1,793 1,793 23 Evgnls after the end of the reportlng perlod No events Inot requiring adjustment lo the accounts) have occurred &fter the end of the reporting Peri bul before thg accounts are authorised which relate lo conditions that arose after the ond of the PortIng period. 24 Analysls of charFtabla funds Analysls of movement5 In unrotstrict&d fund$ Fund balances brought forward Fund balan¢es carriod forward Incoming resour¢e Rasources expended Tran$fors Unrastrlcted funds The Hub Baptist Church DesignBted Funds Saranam House Agape 20,821 917.960 5,987 159,821 12,0381 1131,2901 24,770 949,019 2,528 7.189 4,531 950,500 8,840 18,2931 {1,0271 142,649 7,736 3,504 985 028 Totals t74,648 2,528 18
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE (Including The Hub) NOTES TO THE FINANCIAL STATEMENTS For the ygar ended 31 D&cemb&r 2021 24 Analysls of chailtablè funds continued Analysis of movament in restricted funds Fund l)alan¢e8 brought fonvard Fund balances carri8d forward Incomlng resource$ Resource8 expended Transfers Rostrlctad fund$ Make Lunch Sir James Knoll Trust Hub drop Par8nl I toddler group Weslgale Foyer 1,211 5,000 19,222 2,153 104 905 5,000 (971 } 110,0001 { 16,6941 1.145 (2,5281 2,153 104 Totals 27,690 5,905 27,665 2,528 Purpose of main restricted funds Reslricled funds represent Irbcome resourcgs used for a spèclfic purpose }lhi the charity as Identified by the donor Make Lunch Provislon of rneals and actlvilies for school children durillg school holidays who were eligible for free school meals. Social drop-ln sessions for asylum seekers and refugees. Social drop-ln sesslons for asylum seekers and refugees. Hub drop-in Sir James Knott Trust Transfors between funds Reason for transfer Amount Betwfjen the Hub and Baptist Church funds Contribution to church premis8s from The Hub projects. 2,528 25 Capltal commitments As al 31 December 2021, the charity had no Gapilal commitments (2020 4nil) 26 Analys1$ of net a$5et$ betwDon funds Unrestrlcled Funds Rostricted Fund8 Total 2021 Total 2020 Tanglble flxed assets Cash al bank and In hand Other nel cijrrent asselsllliabilltiesl Long lemi assetsllliabililies} 826.310 182,597 13,3791 120,5001 985,028 826,310 185,999 13,3791 (20,5001 988 430 840.214 159.238 4,265 125,5261 978,190 3,402 3,402 19
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncludlng rhe Hub) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 27 Deflned bgneflt scheme The Church is a participating employer the Bapllsl Pension Schemellho Sch8m& I, which Is a separale16gal entity administered by th8 Pension Trustee (Baplisl Pension Trust Limiledl. The assets of the Scheme are held separately from Ihosa of the Employor and tho other particlpallng 8mploy8rs. The Scheme, previously known as th9 Bap115t Ministers, Pension Fund. started in 1925, bul was closed lo future ac¢rual of defin$d benefits on 31 Decamber 2011. Prfor to Ihls date the main bengfil provlded through the Definèd Benefit IDBI Plan was a pension of one eighlielh of final minlmum pensionable incoma for gach year of pensionable service togolher with additional pensSon In respect of premiums pald on Pen810nablè Income in excess of hAinimum Pensionab18 Incom8. Fiom January 2012, penslon provlsion is b6ing made through the O&fined Contribution IDCI Plan wilhln the Scheme. In general, members pay 8910 of their Pensionable Income and employers pay 60/0 of rnembers, Pensionable Income into Individual pension accounts, which aro operated and managed on bohalf of the Pension Trustee by Broadslone Corporate 8enefits Ltd. In addition, the employer pays a further 4% of Penslonable Income to cover Death in Sgrvice Bgngflts, admlnlstralion costs, and an asso¢laled insuranGe policy whlch provSdes Incomè protection for Scheme merllbers If they are unablo to work due to long-temi incapBcily. Thls income protection polScy has been Insured by the Baplisl Union of Great Brilaln wllh Aviva Limited. Imembers of the Basic Section pay reduced contributions of 5Vo of Pensionable Income, and Ihelr employers also pay a total of 5Yo.I I ng ocneme ts consiuerea io De a muiTI-ompioygr scnome es agscnDea In oeciion db OT iud. uecause Is nol po8slbl& lo ottrlbule the Schemo's assets and Ilabililies to speclflc employers, the scheme Is accounted for as if the Scheme were a defined contribution scheme. The Minister and some members of the ohurch staff are eligible to loin the Sch6me. A¢tu#rlal valuatlon as at 31 December 2019 A formal valuallon of the DB Plan as al 31 December 2019 wag carried out by a professlonally qualified Actuary using the Prtsjecled Unil Method. At the valuation date Ihg market value of tha DB Plan assets was £298 million. whilst the levol of assets n&eded lo pay benofils was £316Tn, giving a deficit of £18m lequivalenl to a past $9rvi¢e funding level of 940101. The Church and the olhor participating employers in tho DB Plan are collectively r?sponslble for fundlllg this defiGtt. The key linanclal assumptions underIn9 the valuallon were as follows Typg of financial assumption RPI pri¢9 Inflation 8ssumplion CPI pnce inflatlon assumptlon Minimum Pensionable Income increases ICPI Assumed investsmenl returns . Pre-rebroment Post retirament Minimum Pensionable Income Increases (CPI plus 0.5Vol Deferred pension increases Pre April 2009 Post April 2009 P&nsion Increases Main Schème pension /opa 3.20 2.70 0.50 2.95 1.70 3,20 320 2.50 2.70 20
WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE Ilncluding The Hub) NOTES TO THE FINANCIAL STATEMENTS For thè ear ended 31 D9¢9mbgr 2021 27 Deflned baneflt scheme continued Mortality 1$ assumed In accordance with 800/0 of the S3NA standard mortality table. Fulurfj improvem$nl8 projocled from 2013 in line with the "CMI 2019" projection with a long-lerm Tale of irnprovement of 1.750/0 P. for males and 1.50/0 p.a. for femaleswilh the core smoothing paiameler and with additional initial mortallty rnprovemenl factor A=0.5 /0. The next a¢luarial valuation of the OB Plan within the Scherne 18 duo lo lake plaoe not later than as at 31 December 2022. Recovery Plan In addlllon to tho conlrlbufjons to th9 DC Plan sel out above, where a valuation of tho DB P18n reveals a deflclt the Trustee and the Councll agree to a ral8 of deficlency contdbutsons from churches and other employers involved In the DB Plan. Under the currant Recovery Plan signed In September 2020, deficiency contribution8 are payable until June 2026. These contributions are broadly based on the empbyer's membershlp al 31 December 2014 and increase annually in line wtth Increases to Mlnirnum Penslonab5e Income as defined In th6 Rules. Penslonabje Income as deflned in tho Rula8. Movement In Balancè Sheet Ilablllty Sethon 28.11A of FRS 102 requires agreed defieil recovery payments lo be cOgniSed as o liabilty. The movement In the provision Is sel out in the lable below Accounting date lyear endlng): 8alance sheet Ilability al year start MinLJS dgficiency contribution5 paid Inter8St cost Irocognlsod in SOFA) R8m8lning change lo balancg sheet Ilabilltr Balan¢e sheet li8bility al year end 3111212021 £71,200 -£4.382 £947 -£47,265 £20.500 3111212020 £72,300 -£3,230 £1,518 -£611 £71,200 Comprises any change In agreed deficit recovery plan and change in assumptions between year-ends. This liability rbpresenls the pwesgnt value of the deficit contributions agreed as al the aontIng dale and hÉs been valued uslng the following assumpUons sel by reference io the durab'on of the de17cil recovery payments.. Accountlng date Discount rale Futuro increases lo Minimum P6nslonable Income 3111W2021 2.0% 3111212020 1.7V 3111212019 2.1% 4.1% 3.ov 3.2% The Church has been advlsed that the cost for the church to buyout their Penslon Scheme liabllitles at 31 December 2021 wa5 approxlmately £46,600, Cessatton Evfrnt Consequent upon the departure of the Minister from the Church In 2018, the Church had a cessotion event under Secllon 75 of the Pensions Act 1995. This makes the Church liable for the proportion of the overall deficit (assessed by rofgrgncfy lo th? cost of securing bengfils by the purchase of annulbesl applicable lo ils previous Minlstgrs who were members of the Scheme. Al present the Church is paying the ongoing d6fici8nGy conlnbutions outlined above, and the balance sheet liability below Is based on those deficiency conlribulion8. However, th8 Pen810n Scheme Truste8 has the righl lo quanlify and seek payment of the debt at any Ume. 21