## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (including The Hub) **REPORT AND FINANCIAL STATEMENTS For the year ended 31[st] December 2022** **Charity Number 1128703** **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) **Trustees Annual Report For the year ended 31[st] December 2022** The trustees for Westgate Bap stChurch, Newcastle upon Tyne, are pleased to present their annual report together with the nancial statements of the charity for the year ended 31[st] December 2022. ## **1. Reference and administra ve details of the charity, its trustees and advisors** Charity Name Westgate Bap st Church Newcastle upon Tyne Registered Charity Number 1128703 Registered O ce and 366 Westgate Road Opera onal address Newcastle upon Tyne NE4 6NX Trustees Shelagh Garry Pastor Margaret Robson Administrator appointed October 2022 Cyprian Achuo Treasurer appointed January 2022 Donald Daly Deacon appointed October 2022 Moses Dang Deacon appointed October 2022 James Garry Deacon appointed October 2022 Jonathan Harness Deacon Helen Stephenson Deacon Alan Haswell Deacon Chris an Lombe Deacon Ross Smith Deacon Angela Wilson Deacon term ended October 2022 Independent Examiner Jim Dodds 33 The Glebe Morpeth ## **2. Structure, governance and management** ## Governing documents Cons tu on, based on model governing document produced by Bap st Union Corpora on and approved by Charity Commission. ## Appointment of Trustees Approved by Church Members� Mee ng. ## Addi onal Governance Issues Member church of the Bap st Union of Great Bri an and the Northern Bap st Corpora on. Members of the church are accepted in accordance with the Cons tu on which requires them to be or to have been publicly bap sed on the profession of their faith in Jesus Christ, at Westgate Bap st 1 **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) **Trustees Annual Report For the year ended 31[st] December 2022** Church or who have made their public profession of faith in Jesus Christ in another Bap st Church or church of another denomina on. The members mee ng normally takes place ve mes per year and has responsibility for the overall policy of the Church. In accordance with the Cons tu on, the Members appoint up to 16 Trustees, (including the Pastors), collec vely known as the Leadership Team, who are responsible for the day today running of the Church�s work and witness, and the nancial and legal aspects of the charity. All members are encouraged to take an appropriate part in the spiritual and prac cal tasks involved in the furtherance of the charitable objec ves. Relevant ma ers may be submi ed to the Church Mee ng by the Trustees for guidance or decision or may be raised by Members in a Church Mee ng for further considera on by the Trustees. Though cons tu on permits decisions to be made at Church Mee ngs by appropriate majori es, the church seeks to work by consensus wherever possible. The Trustees have assessed the major risks facing the Church and are sa sed that there are policies and procedures in place to minimise these risks. ## **3. Purpose of the charity** The principal purpose of the church is the advancement of the Chris an faith according to the principles of the Bap st denomina on. The Church may also advance educa on and carry out other charitable purposes in the United Kingdom and /or other parts of the world. ## **4. Public benet statement.** Trustees give regard to the Charity Commission guidance on public benet and consider benet when reviewing and planning ac vi es. ## **5. Policy on grant making.** The Church provides nancial support by way of dona ons to other organisa ons which are aligned to our purpose and values. Recipients of nancial support are iden ed and evaluated by the Missions Giving Commi ee which provides recommenda ons to the Trustees and Church Members mee ng for approval. This year dona ons were made to: - West End Refugee Service: providing vital local support to asylum seekers and refugees. Agape Fund: our own dedicated fund to help those in prac cal need. - Mercy Ships: an interna onal Chris an ministry expressing God�s love and care through provision of medical services. - Tear Fund Water and Sanita on Project: providing prac cal aid through the provision of clean water facili es in areas of great need. - Youth For Christ: working locally to share the Gospel with young people across the city. 2 **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) **Trustees Annual Report For the year ended 31[st] December 2022** ## **6. Contribu on made by volunteers.** We greatly value and rely on volunteers to run all our main ac vi es and this year they have freely given of their me and bring a range of variety and skills that are essen al to our opera on. Volunteers are par cularly important to the maintenance and upkeep of our building. Their input greatly reduces the costs that would otherwise be incurred. ## **7. Objec ves and ac vi es** Central to the work and witness of the church is the provision of regular public services of Chris an worship. These services take place each Sunday at 10.30am and occasionally at 6.30pm. There are also occasional services at other mes which are adver sed in the Church No ces and on the website at www.westgatebap st.org.uk We run a full children�s programme during the morning services: 0-2 Sparks; 3- 5 Glow, 6 � 11 Lighthouse, 12 -18 Illuminate, and in partnership with our local YWAM team (Youth With A Mission) we run two evening sessions with teenagers from a variety of churches. The Church seeks to be a friendly and welcoming community, and anyone is free to a end any of these services. The Church is responsible for several groups which meet regularly at the Church with the purpose of assis ng the community and demonstra ng the love of Jesus. These include Toddler Group; Lunch Bunch (formerly Make Lunch, feeding local families during school holidays mes); The Foyer Drop-In, a weekly drop-in co ee bar; The Friendship group for over  ies meet fortnightly for social ac vi es, cra s, and support of each other: Our French Speaking Ministry is well established and meet once a fortnight on Zoom and once a fortnight at Church; Renew Well-being group, who take referrals from GPs and other support services and o er a quiet, welcoming space with ac vi es, friendship, and care for those who are struggling with emo onal or mental health di cul es. This year a new ministry was opened in our Church � Zealous for Jesus�� a very well a ended service which takes place once a month allowing Indian speakers worship Jesus in their own language. The Church runs courses for people interested in discovering more about Chris anity, such as �Chris anity Explored�. Our Pastor and Pastoral Team o er support to individuals who nd it a daun ng experience to access services which are provided locally and na onally and who would otherwise not receive this help. Our building con nues to be used by L.C.C.F. (Liddell Court Chinese Fellowship) for their Sunday a ernoon service and we have on occasions joint services with them. Our bap stry is regularly used by many other churches in the area. Our support and care of refugees and asylum seekers is now mainly through nancial support, oversight, and involvement with The Hub a weekly drop in on Tuesday a ernoons, run by volunteers, where refugees and asylum seekers can come for help and advice. Ac on Founda on who we have worked with for several years to support refugees withdrew from our partnership to focus their resources elsewhere. The Church currently has contact with a signicant number of asylum seekers who require a high level of support in managing their wellbeing and accessing services. Food Cycle con nue to operate from the Church building on Thursday evenings providing a free vegetarian meal to any from the community who care to a end. 3 **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) **Trustees Annual Report For the year ended 31[st] December 2022** A Farsi speaking N.A.(Narco cs Anonymous) group meet at our church on Monday a ernoons. We are registered with Newcastle City Council as a well-being Hub. Our building is used as a polling sta on for local and general elec ons, and we provide use of our rooms and halls for other community purposes. We are s ll in the process of improving our Church website and have a Facebook page to allow people access to the church and informa on about our work. The Church operates systems to ensure that all people working with children and vulnerable adults are appropriately ve ed regarding the Disclosure and Barring Service. ## **8. Achievements and Performance** The Church does not measure the success of its programmes only in numbers, including nance, but also in less tangible areas like fellowship and encouragement. The Trustees recognise that these are di cult to measure but believe that 2022 was again a posi ve year in the life of the Church and that we are providing a benet to our community. During the year 3 people were bap sed and three people were welcomed into membership. The Hub team have supported their clients on a weekly basis with advice and food with the help of addi onal local authority funding. Food Cycle have ceased their takeaway meal service which started during lockdown and focus on providing a hot and healthy three course community meal for anyone who cares to a end. Toddler group has seen many new families a ending this year with some cross over of families who a end Lunch Bunch in the school holiday mes. Lunch Bunch has grown signicantly in numbers during 2022 and regularly serve between  y and sixty meals per session as well as providing cra s and games for the families who a end. The Church con nues to hold respect for workers in and members of the local community and does all it can to encourage ac vi es and events which benet the people of the locality and city. ## **9. Financial Review** The Church con nues to raise the funds which it needs to carry on its ac vi es from within its own Membership and congrega on. No wider public appeal was made for funds during the year, though funding was sought for specic areas of the Church�s work and outreach e.g. Lunch Bunch and Refugee and Asylum seeker ac vi es. The Church expressed its part in the life of the wider church by giving to na onal and interna onal organisa ons and socie es with Chris an aims and objec ves compa ble with the Church�s own charitable purposes. The total income for the period was £187,683 (2021: £180,554). This income is allocated across respec ve funds on the Statement of Financial Ac vi es in accordance with the Statement of Recommended Prac ce. 4 **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) **Trustees Annual Report For the year ended 31[st] December 2022** The statement of Financial Ac vi es for the period ended 31st December 2022 shows a net gain on all funds of £51,475 (2021: £10,240) The balance sheet at 31st December2022 shows total funds carried forward of £1,039,905 (2021: £988,430) of which there are £nil restricted funds (2021: £3,402) ## **10. Reserves Policy** The Trustees have established a Reserves Policy, (including the level of reserves to be maintained). The Trustees have agreed to maintain a reserve of three months running costs with a minimum level of free reserves of £35,000. On 31st December 2022 the levels of free reserves (unrestricted funds not invested in tangible assets) are £215,217 (2021: £158,718). The Trustees are sa sed that they have su cient reserves at the Balance Sheet date, together with ongoing income an cipated, to enable the Church to func on e ec vely in the coming year. ## **11. Going concern statement** The trustees have carried out an assessment of the charity�s ability to con nue as a going concern. The trustees consider that there are no material uncertain es a ec ng the current year�s accounts and that adequate resources con nue to be available to fund the ac vi es of the charity for the next 12 to 18 months, on this basis the trustees are of the view that the charity is a going concern. ## **12. Statement of Trustee Responsibili es** The Trustees are responsible for preparing the Trustees� Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accoun ng Standards (United Kingdom Generally Accepted Accoun ng Prac ce). The Trustees are required to prepare nancial statements for each nancial year which show the state of a airs of the charity and of the charity and of the incoming resources including and the applica on of resources, including the income and expenditure of the charity for the year. In preparing those nancial statements the Trustees are required to: - Select suitable accoun ng policies and then apply them consistently. - Observe the methods and principles in the Chari es Statement of Recommended Prac ce(SORP). - Make judgements that are reasonable and prudent. - State whether applicable accoun ng standards have been followed, subject to any material departures disclosed and explained in the nancial statements. - Prepare the nancial statements on the going concern basis unless it is inappropriate to presume that the charity will con nue in opera on. The Trustees are responsible for keeping proper records which disclose with reasonable accuracy at any me the nancial posi on of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preven on and detec on of fraud and other irregulari es. 5 **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) **Trustees Annual Report For the year ended 31[st] December 2022** Approved on behalf of the charity�s trustees on: Date: Signature: Full name: Shelagh Garry Posi on: Pastor 6 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** For the year ended 31 December 2022 I report on the financial statements of Westgate Baptist Church, Newcastle upon Tyne for the year ended 31 December 2022, which are set out on pages 8 to 20. ## **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: examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and to state 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. 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: the accounting records were not kept in accordance 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 form and content of accounts set 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 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 33 The Glebe Morpeth Northumberland NE61 6HW Date: 7 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **STATEMENT OF FINANCIAL ACTIVITIES** For the year ended 31 December 2022 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
Income from:
Donations and legacies 6 172,037 5,030 177,067 176,338
Charitable activities
Grants and contracts 7 9,787 - 9,787 3,730
Investments 8 829 - 829 486
Total income 182,653 5,030 187,683 180,554
Expenditure on:
Charitable activities
Operation of the charity 9 127,683 8,525 136,208 170,314
Total expenditure 127,683 8,525 136,208 170,314
Net income/(expenditure) 54,970 ( 3,495 ) 51,475 10,240
Transfers between funds ( 738 ) 738 - -
Net movement of funds 54,232 ( 2,757 ) 51,475 10,240
Reconciliation of funds
Total funds brought forward 985,028 3,402 988,430 978,190
Total funds carried forward 1,039,260 645 1,039,905 988,430
Notes
**----- 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 20 form an integral part of these accounts. 8 Charity Number 1128703 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **BALANCE SHEET** As at 31 December 2022 |Notes|**£**|**Total**
**2022**
**£**|**£**|**Total**
**2021**
**£**| |---|---|---|---|---| |**Fixed assets**||||| |Tangible assets
16||824,043||826,310| |**_Total fixed assets_**
**Current assets**||**824,043**||**826,310**| |Debtors
17
Cash at bank and in hand
18|7,813
216,806||7,931
185,999|| |**_Total current assets_**
**Creditors:**amounts falling due within
one year
19|**224,619**
**( 8,757 )**||**193,930**
**( 11,310 )**|| |**_Net current assets_**||**215,862**||**182,620**| |**_Total assets less current liabilities_**
**Creditors:**amounts falling due after
more than one year
20|**-**|**1,039,905**|**( 20,500.00 )**|**1,008,930**| |||||| |**_Total net assets or liabilities_**
**Funds of the charity**
Unrestricted income funds
Restricted income funds||**1,039,905**
1,039,260
645||**988,430**
985,028
3,402| |**_Total funds_**||**1,039,905**||**988,430**| The notes on pages 10 to 20 form an integral part of these accounts. These financial statements were approved by the Board on: and are signed on its behalf by: Cyprian Achuo Treasurer 9 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2022 ## 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 charity reported an unrestricted fund surplus at the year end of £54,232 and has already secured a significant amount of funding for the current year. As the charity is a church, the majority of funds are held as the church building. The trustees are of the view that the immediate future of the charity for the next 12 to 18 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. 10 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2022 ## 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. 11 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2022 ## 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. ## 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 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 2022 |**Analysis of income**
6
**Donations and legacies**
7
**Charitable services**
8
**Income from investments**
Council Tax rebate
Church Giving
Tax recoverable on Gift Aid
Donations, legacies and grants
Thank Offering
Other grants and donations
HMRC Job Retention Scheme
Rental income
Mitford Church
Saranam House
Saranam House Gift Aid
Make Lunch
Sir James Knott Trust
Parents and toddlers subscriptions
Bank interest
Thank Offering Gift Aid|Unrestricted
Funds
£
115,225
25,663
-
-
6,773
7,367
1,516
500
-
7,037
1,756
-
6,200
172,037
9,690
97
9,787
829
829|Restricted
Funds
£
-
-
-
-
-
-
-
-
5,000
-
-
30
-
5,030
-
-
-
-
-|**Total**
**2022**
**£**
**115,225**
**25,663**
**-**
**-**
**6,773**
**7,367**
**1,516**
**500**
**5,000**
**7,037**
**1,756**
**30**
**6,200**
**177,067**
**9,690**
**97**
**9,787**
**829**
**829**|Total
2021
£
109,878
23,771
3,467
4,801
4,760
6,903
1,504
500
5,000
7,102
1,738
905
6,009
176,338
3,730
-
3,730
486
486| |---|---|---|---|---| Income was £187,683 (2021: £180,553) of which £182,653 was unrestricted or designated (2021: £174,648) and £5,030 was restricted (2021: £5,905) 13 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2022 |**Analysis of expenditure on charitable activities**
9
**_Charitable activities_**
Wages, Salaries, Pensions and NI
Mission
Make Lunch
Saranam
Others (Mission)
Ministry
Training
The Hub
Donations and Grants
Balance carried forward
Pension deficiency contributions
Agape
Pulpit supply
Friendship group
Worship
Young church
Administration
Pulpit supply and external speakers
Mission Giving - donations
Thank Offering - donations
Return of restricted funds
Homeless emergency funds (Hub)
Salary costs
Superannuation and pensions
Pension deficit increase/(decrease)
Licenses and membership
Publications and subscriptions (Hub)
Administration (Hub)
Other ministry
Rights Service staff costs
Conference fees training and travel
Project expenses (hub)
Other admin
Consumables
Cleaning supplies
Office supplies and equipment|Unrestricted
Funds
£
48,834
4,333
2,599
( 20,500 )
-
8,268
-
-
-
134
145
2,654
1,213
300
275
50
4,200
-
1,779
-
1,900
428
113
15,386
7,544
4
746
3,422
-
83,827|Restricted
Funds
£
-
-
-
-
1,269
-
-
-
-
-
-
-
-
-
-
-
5,000
-
-
-
2,256
-
-
-
-
-
-
-
8,525|**Total**
**2022**
**£**
**48,834**
**4,333**
**2,599**
**( 20,500 )**
**1,269**
**8,268**
**-**
**-**
**-**
**134**
**145**
**2,654**
**1,213**
**300**
**275**
**50**
**9,200**
**-**
**1,779**
**-**
**1,900**
**2,684**
**113**
**15,386**
**7,544**
**4**
**746**
**3,422**
**-**
**92,352**|Total
2021
£
43,977
3,653
4,382
( 5,026 )
971
8,293
262
1,027
458
233
226
2,270
773
-
28
-
14,934
1,108
633
3,290
4,676
2,369
157
13,585
8,965
184
447
1,459
169
113,503| |---|---|---|---|---| 14 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2022 |9|**_Charitable activities_**_(continued)_
Balance brought forward
Premises
Utilities and insurance
Governance costs
Independent examiner's fees for reporting on
the accounts
Insurance
Electricity
Gas
Telecoms
Technology
TV Licence
Depreciation
Repairs and renewals
Manse
Council Tax and water|Unrestricted
Funds
£
83,827
1,986
2,262
11,836
4,727
6,253
7,143
1,174
316
6,900
159
1,100
127,683|Restricted
Funds
£
8,525
-
-
-
-
-
-
-
-
-
-
-
8,525|**Total**
**2022**
**£**
**92,352**
**1,986**
**2,262**
**11,836**
**4,727**
**6,253**
**7,143**
**1,174**
**316**
**6,900**
**159**
**1,100**
**136,208**|Total
2021
£
113,503
530
3,004
8,154
13,903
4,223
16,573
1,179
1,160
6,583
158
1,344
170,314| |---|---|---|---|---|---| Expenditure on charitable activities was £136,208 (2021: £170,314) of which £127,683 was unrestricted or designated (2021: £142,649) and £8,525 was restricted (2021: £27,665). - 10 **Fees for examination of the accounts** |11
There were no other fees paid to the examiner (2021: £nil).
Gross wages and employer's National Insurance
Employer's and employee's pension costs
Pension deficiency contributions (defined contribution pension plan)
(Decrease) in defined pension liability
Independent examiner's fees for reporting on the accounts
for the Church and The Hub
**Analysis of staff costs, and the cost of key management personnel**|**2022**
**£**
**1,100**
**2022**
**£**
**48,834**
**4,333**
**2,599**
**( 20,500 )**
**35,266**
**1,100**|2021
£
1,344
2021
£
43,977
3,653
4,382
( 5,026 )
46,986
1,344| |---|---|---| No employee received remuneration above £60,000 (2021: £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 £36,254. (2021: £35,154). 15 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2022 ## 12 **Staff numbers** The average monthly head count was 3.3 staff (2021: 3 staff) and the average monthly number of full-time equivalent employees during the year were as follows: |The parts of the charity in which the employee's work
Charitable activities|**2022**
**Number**
**3.3**
**3.3**|2021
Number
3.0
3.0| |---|---|---| ## 13 **Transactions with trustees** Two trustees are a paid employees of the charity - Shelagh Garry and Margaret Robson. No remuneration or benefits were paid for their role 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 £4,333 (2021: £3,653). There was £ nil outstanding as at 31 December 2022 (2021: £ 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 2022 |**Freehold**
**land and**
16 **Tangible fixed assets**
**buildings**
**£**
**Cost**
Balance brought forward
819,762
Additions
-
Disposals
-
**Balance carried forward**
819,762
**Depreciation**
Basis
Rate
Balance brought forward
-
Depreciation charge for year
-
Disposals
-
**Balance carried forward**
-
**Net book value**
**Brought forward**
819,762
**Carried forward**
819,762
17 **Debtors and prepayments (receivable within 1 year)**
18
Bank account and cash in hand
Bank account and cash in hand (The Hub)
19
Accruals and deferred income
No
depreciation
Accountancy and Independent Examination
Other creditors
**Cash at bank and in hand**
HMRC Gift Aid
Other accruals
**Creditors and accruals (payable within 1 year)**|**Plant and**
**machinery**
**£**
176,745
2,460
-
179,205
SL
25%
170,197
4,727
-
174,924
6,548
4,281
**2022**
**£**
**7,813**
**7,813**
**2022**
**£**
**193,756**
**23,050**
**216,806**
**2022**
**£**
**7,544**
**1,100**
**113**
**8,757**|**Office**
**equipment**
**£**
24,604
-
-
24,604
SL
25%
24,604
-
-
24,604
-
-
2021
£
7,931
7,931
2021
£
158,180
27,819
185,999
2021
£
9,570
1,740
-
11,310|**Total**
**£**
**1,021,111**
**2,460**
**-**
**1,023,571**
**194,801**
**4,727**
**-**
**199,528**
**826,310**
**824,043**| |---|---|---|---| 17 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2022 ## 20 **Creditors and accruals (payable after more than 1 year)** |21 **Grant making**
Purpose for which grants made
22 **Grants made to Institutions**
Name of Institutions
Thank Offering
Youth for Christ
Baptist Union Home Mission
Mercy Ships
West End Refugee Service
BMS World Mission
Mission Giving
Tear fund
Pension deficit|**2022**
2021
**£**
£
**-**
20,500
**-**
20,500
**Grants to**
**Grants to**
**Institutions**
**Individuals**
£
£
10,986
4,400
7,544
-
18,530
4,400
Mission Giving
Thank Offering
Thank Offering
**Total Grants to Institutions**
Thank Offering
Thank Offering
Purpose
Mission Giving
**Other grants**|**Total**
£
**15,386**
**7,544**
**22,930**
**Total**
**£**
**5,493**
**5,493**
**1,886**
**1,886**
**1,886**
**1,886**
**18,530**
**4,400**
**22,930**| |---|---|---| ## 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. 18 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2022 ## 24 **Analysis of charitable funds** ## **Analysis of movements in unrestricted funds** |**Unrestricted funds**
The Hub
Baptist Church
Designated funds
Saranam House
Agape
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
24,770
949,018
7,736
3,504
985,028|**Incoming**
**resources**
£
6,700
167,160
8,793
-
182,653|**Resources**
**expended**
£
( 8,771 )
( 110,644 )
( 8,268 )
-
( 127,683 )|**Transfers**
£
( 1,446 )
1,506
( 798 )
( 738 )|**Fund**
**balances**
**carried**
**forward**
**£**
**22,699**
**1,004,088**
**9,767**
**2,706**
**1,039,260**| |---|---|---|---|---|---| ## **Purpose of unrestricted funds** The Hub The 'free reserves' of The Hub Baptist Church The 'free reserves' of the Baptist Church Designated funds Saranam House Refugee homeless fund. Agape Hardship support fund. ## **Analysis of movement in restricted funds** |**Restricted funds**
Make Lunch
Sir James Knott Trust
Parent / toddler group
Westgate Foyer
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
1,145
-
2,153
104
3,402|**Incoming**
**resources**
£
30
5,000
-
-
5,030|**Resources**
**expended**
£
( 1,268 )
( 5,000 )
( 2,153 )
( 104 )
( 8,525 )|**Transfers**
£
738
-
-
-
738|**Fund**
**balances**
**carried**
**forward**
**£**
**645**
**-**
**-**
**-**
**645**| |---|---|---|---|---|---| ## **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 Sir James Knott Trust Provision of meals and activities for school children during school holidays who were eligible for free school meals. Social drop-in sessions for asylum seekers and refugees. 19 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2022 ## 1 **Analysis of charitable funds** continued ## **Transfers between funds** |Between unrestricted and
designated funds
Between unrestricted and
restricted funds
**Reason for transfer**
Correction to opening balances on restricted fund, Make
lunch £738.
Correction to opening balances on designated funds,
Saranam House £1506 and Agape (£798).|**Amount**
**£**
**708**
**738**| |---|---| ## 25 **Capital commitments** As at 31 December 2022, the charity had no capital commitments (2021 -£nil). ## 26 **Analysis of net assets between funds** |Long term assets/(liabilities)
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)|Funds
£
824,043
216,161
( 944 )
-
1,039,260
Unrestricted|Restricted
Funds
£
-
645
-
-
645|**Total**
**2022**
**£**
**824,043**
**216,806**
**( 944 )**
**-**
**1,039,905**|Total
2021
£
826,310
185,999
( 3,379 )
( 20,500 )
988,430| |---|---|---|---|---| 20