2021-09-30-accounts - Bookham Baptist Church

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as a body, for our audit wo	as a body, for our audit wo	rk, for this report, or for t	he opinions	we have forme	d. ~
Jacob Cavenagh tt Skeet					+	5 Robin Hood Lane
Statutory	Auditor					Sutton
Chartered	Accountants					Surrey
Date:	2-~ log/	2022				SM1 2SW
Jacob Cavenagh 8 Skeet		is eligible for appointment	as auditor	ofthe charity	by virtue ofits eligibility for appointment
as auditor	ofa company under section 1212ofthe		Companies	Act 2006.

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		Notes	2021		2020
Fixed Assets				4,223,959		4,277,058
Current assets
Debtors			21,717		40,703
Short term deposits			80,000		80,000
Cash at bank and in hand			192,310		'I86,966
			294,027		307,669
Current liabilities
Amounts falling due within	one year		(22,071)		(29,211)
Net current assets				271,956		278,458
Total assets less current	liabilities			4,495,915		4,555,516
Provisions for liabilities	and charges	10		(32,975)		(38,785)
Net assets				4,462,940		4,516,731
Represented by
Unrestricted funds		12		4,428,861		4,480,423
Restricted funds		12		34,079		36,308
				4,462,940		4,516,731

					2021		2020
Cash provided by/(used in) operating activities (see below)					10,182		(5,746)
Cash flows from investing	activities
Interest received				1,183		1,327
Payments to acquire tangible	fixed	assets		(6,021)		(6,722)
Cash used in investing activities					(4,838)		(5,395)
Net cash inflow/(ouNow)					5.344		(11,141)
Cash and cash equivalents at 1 October			2020		266,966		278,107
Cash and cash equivalents	at 30	September 2021			272,310		266,966
Cash flows from operating	activities
Net expenditure					(53,791)		(45,727)
Interest received shown in investing		activities			(1,183)		(1,327)
Depreciation					59,120		59,581
Decrease/(increase) in debtors					1'8,986		(12,040)
(Decrease)/increase in creditors					(7,140)		16,038
(Decrease) in provision					(5,810)		(22,271)
Cash provided by/(used in)	operating		activities		10,182		(5,746)

2	INCOME FROM:
				Unrestricted	Restricted	TOTAL	FUNDS
				Funds	Funds	2021	2020
				E			f.
2a	Donations and legacies
	Donations and Gifts
	Planned giving: Gift Aid			212,767		212,767	194,115
	Income tax recoverable	on	Gift Aid	57,629		57,629	56,147
	Other giving			196,318	15,065	211,383	229,704
				466,714	15,065	481,779	479,966
2b	Investments
	Bank interest			1,183		1,183	1,327
2c	Charitable activities
	Playgroup income			96,276	2,659	98,935	79,106
	Other events and activities			2,621	10,000	12,621	14,766
				98,897	12,659	111,556	93,872
2d	Other sources
	Rent			323		323	1,963
	Coronavirus Job Retention		Scheme grant	1,260	5,011	6,271	3,662
	Other income			2,702	20	2,722	4,868
				4,285	5,031	.9,316	10,493
	TOTAL INCOME			571,079	32,755	603,834	585,658

EXPEND	IT	U	RE ON:
										Unrestricted	Restricted	TOTAL	FUNDS
										Funds	Funds	2021	2020
											E
Charitable		activities
Grants made			in furtherance		ofthe
Church's	objectives
				Home	and	overseas mission				97,233		97,233	90,672
				CAP							8,705	8,705	10,589
										97,233	8,705	105,938	101,261
Ministry costs
				Staff costs						286,233	17,303	303,536	269,650
				Children and			youth work			6,320	8,867	15,187	11,809
				Other	ministry' costs					14,118		14,118	17,439
				Playgroup		costs incl.salaries				72,864	2,659	75,523	82,325
										379,535	28,829	408,364	381,223
Church and		manse expenses
				Church	running			costs		16,507		16,507	16,499
				Manse	running			costs		23,474		23,474	20,921
				Repairs to		premises				10,215		10,215	21,819
				Office	expenses					8,157		8,157	7,573
				Governance			costs: Audit fees			4,692		4,692	5,442
				Governance			costs: Accountancy		fees	3,000		3,000
				Other resources						18,158		18,158	17,066
				Depreciation						59,120		59,120	59,581
										143,323		143,323	148,901
TOTAL EXPENDITURE										620,091	37,534	657,625	631,385
STAFF COSTS
											2021		2020
											E
Salaries	and		stipends					'I			212,233		200,344
Employer's		National		Insurance		costs					14,911		13,842
Pension	costs —defined contribution							scheme			19,393		19,279
Operating "Rent" in	costs ofdefined benefit lieu ofmanse provision						pension schemes				(200) 35,597		(16,778) 35,426
Other costs,			including	Time	for	God volunteer					4,325		3,962
CAP staff		cost									17,277		13,575
											303,536		269,650
Playgroup		salaries									'66,087		79,614
											369,623		349,264

MISSION GIVING
						21
				Designated		Restricted	Total	2020
Local
Anna Chaplaincy								1,000
Oasis								595
B@atitude					1,500		1,500	' 1,500
Leatherhead Youth	Project			-10,333			10,333	12,258
Meeting Place					2,000		2,000
National &Overseas
Baptist Missionary	Society				4,000		4,000	1,000
South East Baptist	Association				7,500		7,500	7,085
Cell UK					1,500		1,500	1,800
Whitmans				10,000			10,000	12,000
Tear Fund - General					2,000		2,000	1,000
Open Doors				.	2,000		2,000	1,000
Ap render				12,000			12,000	10,040
Slovenia. - Cazars	8 Zoldos				8,500		8,500	8,000
CMS Brazil - D&S	Brito Medeiro				9,000		9,000	9,000
Brazil trip								278
Send a Cow								814
Lebanon visit								3,464
ABTS					8,000		8,000
LSESD Lebanon								6,000
Mutual Faith Church		Beirut(Life.	Centre)		8000		8000	7,050
Nepal - R Slade					8,100		8,100	6,000
Mission Gap Year	Support							500
Mission Expenses								288
Emerging Opportunities					2,800		2,800
Total expenditure				97,233			97,233	90,672

7 TANGIBLE FIXEDASS	ETS
Tangible fixed assets —for use	by the Church
	Fixtures 8	Church	1 Nelson	Church	TOTAL
	Equipment f	Manse f	Cottages f	Premises
Cost or valuation
At 1 October 2020	66,604	710,000	516,438	3,693,970	4,987,012
Additions	6,021				6,021
At 30September 2021	72,625	710,000	516,438	3,693,970	4,993,033
Depreciation
At 1 October 2020	60,392			649,562	709,954
Charge for the year.	5,979			53,141	59,120
At 30September 2021	66,371			702,703	769,074
Net Book Value
At 30September 2021	6,254	710,000	516,438	2,991,267	4,223,959
At 30September 2020	6,212	710,000	516,438	3,044,408	4,277,058

PROVISION FOR LIAB	ILITI	ES AND CHARGES
			2021	2020
Liability at 1 October			38,785	61,056
Deficiency contributions	paid	in year	(5,610)	(5,493)
Charge for the year			(200)	(16,778)
Liability at 30September			32,975	38,785

Accounting	date	30September	2021	30September 2020	30September 2019
Discount rate		1.1%		1.1%
Future increases to Minimum Pensionable Income		3.9%		3.1%	3.4%

ANALYSIS OF NET ASSETS BYFUND
	Unrestricted	Restricted	Total
	Funds	Funds	Funds
		E	E
Fixed asseis	4,223,959		4,223,959
Current assets	259,948	34,079	294,027
Current liabilities	(22,071)		(22,071)
Liabilities due in more than one year	32,975		32,975
At 30September 2021	4,428,861	34,079	4,462,940
	Unrestricted	Restricted	Total
	Funds	Funds	Funds
			E
Fixed assets	4,277,058		4,277,058
Current assets	271,361	36,308	307,669
Current liabilities	(29,211)		(29,211)
Liabilities due in more than one year	38,785		38,785
At 30September 2020	4,480,423	36,308	4,516,731

UNRESTRICTED FUNDS	UNRESTRICTED FUNDS
		Balance at				Balance at 30
		1 October				September
		2020	Income	Expenditure	Transfers	2021
		f		' f	f	f
General		194,579	569,879	(459,502)	(114,365)	190,591
Premises			1,200	(10,215)	9,015
Mission		14,998		(97,233)	102,800	20,565
Building		3,044,408		(53,141)		2,991,267
Manse		710,000				710,000
Second	Manse	516,438				516,438
		4,480,423	571,079	620,091	2,550	4,428,861
		Balance at				Balance at 30
		1 October 2019	Income	Expenditure	Transfers	September 2020
		f		f	f	f
General		191,981	545,191	(422,257)	(120,336)	194,579
Premises				(21,819)	21,819
Mission		4,508	5,000	(89,510)	95,000	14,998
Building		3,097,549		(53,141)		3,044,408
Manse	.	710,000				710,000
Second	Manse	516,438				' 516,438'
		4,520,476	550,191	586,727		4,480,423
RESTRICTED FUNDS
		Balance at				'Balance at 30
		1 October				September
		2020	Income	Expenditure	Transfers	2021
		f	f	f	f	f
CAP		18,736	20,076	(26,008)	4,000	16,804
Mission Other		1,000 16,572 36,308	12,679 32,755	~11,526 ~37,534	1,450 2,550,	1,000 16,275 34,079
		Balance at				Balance at 30
		1October 2019	Income	Expenditure	Transfers	September 2020
		f		f	f	f
CAP		21,150	17,750	(24,164)	4,000	18,736
Mission		1,000	1,162	(1,162)		1,000
Other		19,832				16,572
		41,982	35,467	~44,658	3,517	36,308

The key financial assumptions	underlying	the valuations
RPI price inflation assumption CPI price inflation assumption Minimum Pensionable Income Assumed investment returns	increases	(CPI plus 0.75'/o pa)	3.200/0 pa 2.70'/0 pa 3.20'/o pa
- Pre-retirement - Post retirement Deferred pension increases			2.95'/o pa 1.70'/0 pa
- Pre April 2009 - Post April 2009 Pension increases			3.200/0 pa 2.50'/0 pa
- Main Scheme pension			2.70'/0 pa