## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (including The Hub) **REPORT AND FINANCIAL STATEMENTS For the year ended 31[st] December 2023** **Charity Number 1128703** ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (including The Hub) ## **Trustees Annual Report for the year ended 31[st] December 2023** The trustees for Westgate Bap st Church, 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 2023. ## **1. Reference and administra ve details of the charity, its trustee�s 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 Ross Smith Deacon un l November 2023; Pastor appointed November 2023 Margaret Robson Administrator Cyprian Achuo Treasurer Donald Daly Deacon Moses Dang Deacon James Garry Deacon Alan Haswell Deacon Chris an Lombe Deacon Kate Byers Deacon appointed 2023. Jonathan Harness Deacon term ended October 2023 Helen Stephenson Deacon term ended October 2023 Independent Examiner Jim Dodds 1 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (including The Hub) ## **Trustees Annual Report for the year ended 31[st] December 2023** ## **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 Britain 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 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), who are responsible for the day to day 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 conduct other charitable purposes in the United Kingdom and /or other parts of the world. 2 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (including The Hub) ## **Trustees Annual Report for the year ended 31[st] December 2023** ## **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. ## **6. Contribu on made by volunteers.** We 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 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. 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 each month 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 (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; French Speaking Ministry is well established and meet once a fortnight on Zoom and once a fortnight at Church; � Zealous for Jesus�� a service which takes place once a month primarily for Indian na onals to worship 3 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (including The Hub) ## **Trustees Annual Report for the year ended 31[st] December 2023** Jesus in their own language; 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. Our Pastors 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 used by many other churches in the area. Our support and care of refugees and asylum seekers is 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. The Church currently has contact with a signicant number of asylum seekers who require an elevated 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. A Farsi speaking N.A.(Narco cs Anonymous) group meet at our church on Monday a ernoons. We have formed a strong partnership with the West End Refugee Service, who started a new �Weekly Welcome� drop-in on Wednesdays in December from the church, which is expected to con nue throughout 2024. 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 have a Church website and 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. 4 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (including The Hub) ## **Trustees Annual Report for the year ended 31[st] December 2023** ## **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 we are providing a benet to our community. During the year three people were bap sed and seven people were welcomed into membership. Three children were dedicated. We also called a new co-Pastor, Ross Smith, into ministry in the church � ini ally partme star ng in November 2023, with the plan to move into fullme ministry in 2024. We ini ated a series of new �Connect Groups� during the year, which are small groups that meet for the purpose of mutual care and support, Bible study and prayer. These include a new group specically for Young Adults, and a new group specically for women. The Hub team have supported their clients on a weekly basis with advice and food and were able to appoint a new welfare rights adviser during the year. Lunch Bunch has con nued to grow during 2023, running 20 sessions during the year and serving 96 families. It was also an immense joy to welcome members of the local community for a street party to mark the King�s Corona on in May and to our Chris ngle service in December. 5 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (including The Hub) ## **Trustees Annual Report for the year ended 31[st] December 2023** ## **9. Financial Review** The Church con nues to raise the funds which it needs to con nue 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 £186,699 (2022: 187,683). 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. The statement of Financial Ac vi es for the year ended 31[st] December 2023 shows a surplus on all funds of £17,767 (2022: £51,475). The balance sheet at 31[st] December2023 shows total funds carried forward of £1,057,672 (2022: £1,039,905) of which there are £-201 restricted funds (2022: £645) ## **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 31[st] December 2023 the levels of free reserves (unrestricted funds not invested in tangible assets) are £227,125 (2022 £215,217). 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. 6 **Trustees Annual Report for the year ended 31[st] December 2023** ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (including The Hub) ## **11. 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 scal 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. Approved on behalf of the charity�s trustees on: 23 September 2024 Signature: Full name: Posi on: 7 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** For the year ended 31 December 2023 I report on the financial statements of Westgate Baptist Church, Newcastle upon Tyne for the year ended 31 December 2023, which are set out on pages 9 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 and fair 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: **30 September 2024** 8 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **STATEMENT OF FINANCIAL ACTIVITIES** For the year ended 31 December 2023 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2023 2022
£ £ £ £
Income from:
Donations and legacies 6 170,251 - 170,251 177,037
Charitable activities
Charitable services 7 13,941 890 14,831 9,817
Investments 8 1,617 - 1,617 829
Total income 185,809 890 186,699 187,683
Expenditure on:
Charitable activities
Operation of the charity 9 167,196 1,736 168,932 136,208
Total expenditure 167,196 1,736 168,932 136,208
Net movement of funds 18,613 ( 846 ) 17,767 51,475
Reconciliation of funds
Total funds brought forward 1,039,260 645 1,039,905 988,430
Total funds carried forward 1,057,873 ( 201 ) 1,057,672 1,039,905
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 11 to 20 form an integral part of these accounts. 9 Charity Number 1128703 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **BALANCE SHEET** As at 31 December 2023 **----- Start of picture text -----**
Total Total
2023 2022
£ £ £ £
Fixed assets
Tangible assets 16 830,748 824,043
Total fixed assets 830,748 824,043
Current assets
Debtors 17 6,094 7,813
Cash at bank and in hand 18 229,124 216,806
Total current assets 235,218 224,619
Creditors: amounts falling due within
one year 19 ( 8,294 ) ( 8,757 )
Net current assets 226,924 215,862
Total assets less current liabilities 1,057,672 1,039,905
Total net assets or liabilities 1,057,672 1,039,905
Funds of the charity
Unrestricted income funds 1,057,873 1,039,260
Restricted income funds ( 201 ) 645
Total funds 1,057,672 1,039,905
Notes
**----- End of picture text -----**
The notes on pages 11 to 20 form an integral part of these accounts. These financial statements were approved by the Board on: 2 **3 September 2023** and are signed on its behalf by: Cyprian Achuo Treasurer 10 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 ## 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 £18,613 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. 11 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 ## 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. 12 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 ## 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 13 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 |**Analysis of income**
6
**Donations and legacies**
7
**Charitable services**
8
**Income from investments**
Newcastle Reformed Synagogue
Parents and toddlers subscriptions
Agape
Ponteland Methodist Church
Rental income
Warm spaces
Mitford Church
Saranam House
Saranam House Gift Aid
Church Giving
Tax recoverable on Gift Aid
Donations, legacies and grants
Thank Offering
Other grants and donations
Make Lunch
Sir James Knott Trust
Bank interest
Thank Offering Gift Aid|Unrestricted
Funds
£
128,709
23,374
3,554
-
1,291
-
-
5,596
899
800
100
400
5,528
170,251
13,274
500
-
167
13,941
1,617
1,617|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
890
-
890
-
-|**Total**
**2023**
**£**
**128,709**
**23,374**
**3,554**
**-**
**1,291**
**-**
**-**
**5,596**
**899**
**800**
**100**
**400**
**5,528**
**170,251**
**13,274**
**500**
**890**
**167**
**14,831**
**1,617**
**1,617**|Total
2022
£
115,225
25,663
6,773
7,367
1,516
500
5,000
7,037
1,756
-
-
-
6,200
177,037
9,690
-
30
97
9,817
829
829| |---|---|---|---|---| Income was £186,699 (2022: £187,683) of which £185,809 was unrestricted or designated (2022: £182,653) and £890 was restricted (2022: £5,030) 14 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 ## **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
Church cleaning
Consumables
Cleaning supplies
Office supplies and equipment
Other admin
Homeless emergency funds (Hub)
Mission Giving - donations
Thank Offering - donations
Pension deficiency contributions
Agape
Events
Friendship group
Worship
Young church
Administration
Pulpit supply and external speakers
Other ministry
Rights Service staff costs
Conference fees training and travel
Project expenses (hub)
Salary costs
Superannuation and pensions
Pension deficit increase/(decrease)
Licenses and membership
Publications and subscriptions (Hub)
Administration (Hub)|Unrestricted
Funds
£
61,767
5,594
-
-
-
2,067
3,752
3,509
261
279
90
2,567
983
-
1,647
-
10,514
57
1,753
800
349
-
15,486
7,544
341
3,521
178
1,379
1,887
126,325|Restricted
Funds
£
-
-
-
-
1,736
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,736|**Total**
**2023**
**£**
**61,767**
**5,594**
**-**
**-**
**1,736**
**2,067**
**3,752**
**3,509**
**261**
**279**
**90**
**2,567**
**983**
**-**
**1,647**
**-**
**10,514**
**57**
**1,753**
**800**
**349**
**-**
**15,486**
**7,544**
**341**
**3,521**
**178**
**1,379**
**1,887**
**128,061**|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| |---|---|---|---|---|---| 15 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 |9|**_Charitable activities_**_(continued)_
Balance brought forward
Premises
Utilities and insurance
Governance costs
Manse
Council Tax and water
Electricity
Gas
Telecoms
Repairs and renewals
Technology
TV Licence
Depreciation
Independent examiner's fees for reporting on
the accounts
Insurance|Unrestricted
Funds
£
126,325
2,641
588
9,676
2,945
3,809
11,708
1,165
110
7,320
159
750
167,196|Restricted
Funds
£
1,736
-
-
-
-
-
-
-
-
-
-
-
1,736|**Total**
**2023**
**£**
**128,061**
**2,641**
**588**
**9,676**
**2,945**
**3,809**
**11,708**
**1,165**
**110**
**7,320**
**159**
**750**
**168,932**|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| |---|---|---|---|---|---| Expenditure on charitable activities was £168,932 (2022: £136,208) of which £167,196 was unrestricted or designated (2022: £127,683) and £1,736 was restricted (2022: £8,525). ## 10 **Fees for examination of the accounts** |11
for the Church and The Hub
(Decrease) in defined pension liability
Independent examiner's fees for reporting on the accounts
Gross wages and employer's National Insurance
Employer's and employee's pension costs
Pension deficiency contributions (defined contribution pension plan)
There were no other fees paid to the examiner (2022: £nil).
**Analysis of staff costs, and the cost of key management personnel**|**2023**
**£**
**750**
**2023**
**£**
**61,767**
**5,594**
**-**
**-**
**67,361**
**750**|2022
£
1,100
2022
£
48,834
4,333
2,599
( 20,500 )
35,266
1,100| |---|---|---| No employee received remuneration above £60,000 (2022: £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 £36,933. (2022: £36,254). 16 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 ## 12 **Staff numbers** The average monthly head count was 4.8 staff (2022: 3.3 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|**2023**
**Number**
**2.4**
**2.4**|2022
Number
3.3
3.3| |---|---|---| ## 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 £3,072 (2022: £3,653). There was £ nil outstanding as at 31 December 2023 (2022: £ nil). The Baptist Union Benefit scheme relating to pension deficit and cessation events has a current liability of £1 per month down form a £17,600 deficit in the prior year. ## 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. 17 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 |**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
**Creditors and accruals (payable within 1 year)**
Other accruals
Accountancy and Independent Examination
Other creditors
**Cash at bank and in hand**
HMRC Gift Aid
No
depreciation|**Plant and**
**machinery**
**£**
179,205
9,650
-
188,855
SL
25%
174,924
2,945
-
177,869
4,281
10,986
**2023**
**£**
**6,094**
**6,094**
**2023**
**£**
**211,997**
**17,127**
**229,124**
**2023**
**£**
**7,544**
**750**
**-**
**8,294**|**Office**
**equipment**
**£**
24,604
-
-
24,604
SL
25%
24,604
-
-
24,604
-
-
2022
£
7,813
7,813
2022
£
193,756
23,050
216,806
2022
£
7,544
1,100
113
8,757|**Total**
**£**
**1,023,571**
**9,650**
**-**
**1,033,221**
**199,528**
**2,945**
**-**
**202,473**
**824,043**
**830,748**| |---|---|---|---| 18 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 ## 20 **Grant making** |Purpose for which grants made
**Grants made to Institutions**
Name of Institutions
Youth for Christ
Baptist Union Home Mission
Mercy Ships
West End Refugee Service
BMS World Mission
Mission Giving
Tear fund
Thank Offering|**Grants to**
**Grants to**
**Institutions**
**Individuals**
£
£
10,986
4,500
7,544
-
18,530
4,500
Thank Offering
Thank Offering
Thank Offering
Purpose
Mission Giving
**Total Grants to Institutions**
**Other grants**
Thank Offering
Mission Giving|**Total**
£
**15,486**
**7,544**
**23,030**
**Total**
**£**
**5,493**
**5,493**
**1,886**
**1,886**
**1,886**
**1,886**
**18,530**
**4,500**
**23,030**| |---|---|---| ## 21 **Grants made to Institutions** ## 22 **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. ## 23 **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**
£
22,699
1,004,088
9,767
2,706
1,039,260|**Incoming**
**resources**
£
900
178,913
5,596
400
185,809|**Resources**
**expended**
£
( 13,473 )
( 151,656 )
( 2,067 )
( 3,509 )
( 170,705 )|**Transfers**
£
7,000
-
( 7,000 )
-
-|**Fund**
**balances**
**carried**
**forward**
**£**
**17,126**
**1,031,345**
**6,296**
**( 403 )**
**1,054,364**| |---|---|---|---|---|---| ## **Purpose of unrestricted funds** The Hub Baptist Church Designated funds Saranam House Agape The 'free reserves' of The Hub The 'free reserves' of the Baptist Church Refugee homeless fund. Hardship support fund. 19 ## **WESTGATE BAPTIST CHURCH, NEWCASTLE UPON TYNE** (Including The Hub) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2023 ## 23 **Analysis of charitable funds** continued ## **Analysis of movement in restricted funds** |**Restricted funds**
Make Lunch
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
645
645|**Incoming**
**resources**
£
890
890|**Resources**
**expended**
£
( 1,736 )
( 1,736 )|**Transfers**
£
-
-|**Fund**
**balances**
**carried**
**forward**
**£**
**( 201 )**
**( 201 )**| |---|---|---|---|---|---| ## **Purpose of main restricted funds** Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor. Make Lunch Provision of meals and activities for school children during school holidays who were eligible for free school meals. ## **Transfers between funds** **Reason for transfer Amount £** Between Saranam House and Internal donation to The Hub Wrights Service. **7,000** The Hub. ## 24 **Capital commitments** As at 31 December 2023, the charity had no capital commitments (2022 -£nil). ## 25 **Analysis of net assets between funds** |Other net current assets/(liabilities)
Cash at bank and in hand
Tangible fixed assets|Funds
£
830,748
229,325
( 2,200 )
1,057,873
Unrestricted|Restricted
Funds
£
-
( 201 )
-
( 201 )|**Total**
**2023**
**£**
**830,748**
**229,124**
**( 2,200 )**
**1,057,672**|Total
2022
£
824,043
216,806
( 944 )
1,039,905| |---|---|---|---|---| 20