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 prO￿sS 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 activI￿e$ 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 prO￿dureS 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 Bap￿81 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 equIval￿t 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 dOna￿On9 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 Ilabill￿e$
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
dmlnlstra￿o
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 sTATEmE￿s
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 Na￿Onal 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$t
Balance brought forward
A￿dI￿On$
Disposals
Balanco ¢arriad fO￿ard
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 fo￿ard
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 underI￿n9 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 a￿o￿ntIng 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