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2023-12-31-accounts

NEW PARK ROAD BAPTIST CHURCH

FINANCIAL STATEMENTS

For The Year Ended 31st December 2023

Charity Registration Number 1130344

NEW PARK ROAD BAPTIST CHURCH

FINANCIAL STATEMENTS

For The Year Ended 31st December 2023

Registered Address

New Park Road, London, SW2 4LH

The Church, founded in 1840, is registered as a charity (number 1130344).

Trustees

Six trustees served throughout the year: Rev Siaa-Liane Mathurin (Minister of the Church-resigned 31[st] March 2023) Mrs Rachel Swaby (secretary) Mrs Sandra Hunter-Brady (treasurer) Mrs Ivy Thomas Mr Tina Matina Mrs Susan Saidu

Property Trustees

The Baptist Union Corporation Limited, Baptist House, 129 Broadway, Didcot, Oxfordshire. OX11 8RT

Bankers

CAF Bank, West Malling, ME19 4JQ

Independent Examiner

Robert H L King FCA, Kings Accounting House Ltd., 37 Gayfere Road, Stoneleigh, Epsom, Surrey. KT17 2JY

Page 1

NEW PARK ROAD BAPTIST CHURCH

TRUSTEES ANNUAL REPORT

For The Year Ended 31st December 2023

The Trustees present their annual report and financial statements for the year ending 31 December 2023.

Structure, Governance and Management

The Charity is governed by a Constitution. Members of the Church are accepted in accordance with the Constitution which requires a public profession of faith in Jesus Christ or following other modes of baptism to renew their public profession of faith in Jesus Christ.

The members Meeting normally takes place quarterly or up to six times per year and has responsibility for the overall policy of the church. In accordance with the Constitution, the members appoint 6 Trustees, who together with the Minister, Church Secretary and Treasurer (who are also appointed by the Members), are responsible for the day to day running of the Church’s work and witness, and the financial and legal aspects of the charity. In everyday matters of Church leadership, the Trustees are referred to as Deacons. This in no way affects their responsibilities as Trustees of the Church. For simplicity, the term ‘Trustee’ is retained throughout this report. All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.

Relevant matters may be submitted to the Church meeting by the Trustees for guidance or may be raised by members in Church meeting for further consideration by the Trustees. Though the Constitution permits decisions to be made at Church meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.

Objectives and Activities

The principal purpose of the charity is the advancement of the Christian faith according to the principles of the Baptist denomination to include the advancement of education, community service and such other general charitable purposes in such parts of the United Kingdom and the world as the Church shall determine.

In order to achieve the principal objective, which is set out above, the Church provides a variety of activities both to its membership and to the community. The aim is to show the love of Jesus Christ in both word and deed and to bring people into a closer relationship with Him as living Lord.

Central to the work and witness of the Church is the provision of regular public services of Christian worship. These services take place each Sunday at 10.30am. There are also occasional services at other times which are advertised on the Church Notice Board and the website at www.nprbaptist.org. There is a full children’s program during the morning services including 2 Sunday school classes. The church seeks to be a friendly and welcoming community - anybody is free to attend any of these services.

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NEW PARK ROAD BAPTIST CHURCH

TRUSTEES ANNUAL REPORT

For The Year Ended 31st December 2023

Weekly activities undertaken include:

The Church runs various events for Young People and liaises with youth groups from other local churches.

The Church part-time administrator continues to be active in managing the hall lettings and supporting the church in various administrative tasks to ensure the smooth running of the organisation.

The Church operates systems to ensure that all people working with children and vulnerable adults are appropriately vetted with regard to the Disclosure and Barring Service.

The Church has read the Charity Commission guidance on public benefit and is satisfied that the activities outlined above clearly demonstrate that the charity is providing a benefit to the public.

Achievements and Performance

The Church does not measure the success of its programmes only in numbers, including financial numbers, but also in less tangible areas like fellowship and encouragement. The Trustees recognise that these are difficult to measure but believe that 2023 was a difficult year in the life of the church, particularly as we entered a period of interregnum early in the year. The focus of 2024 is to continue the work of Christ whilst beginning the search for a new minister.

At the 31[st ] December 2023 the membership stood at approximately 57. Average attendance at worship services has continued during the year, although increases were shown in the children’s work and work amongst young people.

Ingreja Batista (Portuguese speaking congregation), has continued to meet weekly on but now worship on a Sunday evening. They also began meet regularly at the church on a Wednesday evening. In September 2023 we welcomed Reborn Baptist Church (Spanish speaking congregation) who now worship on a Saturday morning.

The annual Community Fun Day held in July was an enormous success as ever. This year the two congregations worked in partnership. The community are invited to share food, music, and fun for 3-4 hours with our Church community.

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NEW PARK ROAD BAPTIST CHURCH

TRUSTEES ANNUAL REPORT

For The Year Ended 31st December 2023

Youth and children event this year included a well-attended holiday club in the summer and a Light party in October. This year we took some of our youth on a residential trip organised by CPAS Ventures to Danehill in Haywards Heath, Surrey in the summer holiday.

The Church’s Communion Fund (an offering taken during communion services) is used to assist those in the Church and, occasionally those in the community, who for whatever reason are in difficulties.

The Trustees are in the process of reviewing the major risks facing the Church with the aim of ensuring that policies are in place to minimise these risks. Procedures exist to manage any emergency that might arise.

The Church records its gratitude to those who continued to tackle various smaller maintenance and improvement tasks around the premises during 2023.

The Church maintains computerised data-base records – this information is confidential and is retained for the sole use of the Church in pursuit of its aims. Names and addresses and other information on the databases are compliant with the GDPR rules.

The Trustees are not aware of any serious incidents which would have had to be reported to the Charity Commission. The Trustees have reviewed the Church’s object and activities (as stated and summarised above) and are satisfied that they fully comply with the Charity Commission’s Public Benefit requirements.

Financial Review

The Church continues to raise the funds which it needs to continue its activities from within its own membership and congregation. No wider public appeal was made for funds during the year. The Church is grateful for the substantial benefit received as gift-aid.

The Church expressed its part in the life of the wider church by making grants to national and international Christian organisations and societies with Christian aims and objectives compatible with the Church’s own charitable purpose.

The Church is heavily dependent on its membership working as volunteers in all aspects of the church’s activities, many of which run with little or no impact on the church’s expenditure, but nevertheless contribute to the achievement of the church’s objectives.

The financial results for the year, together with a summary of the accounting policies adopted are set out in the accompanying financial statements.

Pensions

The Church is a participating employer within the Defined Benefit section of the Baptist Pension Scheme and has been making ongoing deficit payments to cover the costs of past service of its employees within the scheme under a recovery plan. The church has no plan to leave the scheme and expects to continue to make payments to the scheme in line with the recovery plan.

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NEW PARK ROAD BAPTIST CHURCH

TRUSTEES ANNUAL REPORT

For The Year Ended 31st December 2023

Reserves Policy

The Trustees have established a Reserves Policy to enable the church to function effectively and meet its obligations in the event of a decline in our income or a major cost. As at 31 December 2023, the accounting reserves were £40,996. The Church held cash on deposit in the sum of £16,114 and on current account of £30,542.

Appreciation

The Trustees express their appreciation of the commitment to the Church of our Minister and wish her well in her new endeavours.

In turn the Church acknowledges the devotion and hard work of the Trustees and other leaders, without which the Church could not function. And many Members and friends contribute hugely to the life and work of the Church in a host of ways.

We give God the honour and praise!

Signed on behalf of the Trustees

Rachel Swaby

Church Secretary

14[th] August 2024

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NEW PARK ROAD BAPTIST CHURCH

INDEPENDENT EXAMINER'S REPORT

For The Year Ended 31st December 2023

Independent Examiner's Report to the Trustees of New Park Road Baptist Church

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2023 which are set out on pages 8 to 15.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do 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.

Signed

Robert H L King FCA

Kings Accounting House Ltd 37 Gayfere Road Stoneleigh, Epsom Surrey. KT17 2JY

Date: 14[th] August 2024

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NEW PARK ROAD BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

For The Year Ended 31st December 2023

Unrestricted Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
Note £ £ £ £
Income from:
Donations 2 36,481 3,110 39,591 55,808
Investment Income 3 37,409 37,409 35,794
Other 4 1,881 1,881 4,510
------------------------------- -------------------------- ------------------------------- -------------------------------
Total Income 75,771 3,110 78,881 96,112
------------------------------- ---------------------------- ------------------------------- -------------------------------
Expenditure on:
Charitable activities 5 56,753 3,926 60,679 92,808
---------------------------------- ------------------------------- ------------------------------- -------------------------------
Total Expenditure 56,753 3,926 60,679 92,808
---------------------------------- ------------------------------- ------------------------------- -------------------------------
Net Income 19,018 (816) 18,202 3,304
Total Funds brought forward 21,978 18,945 40,923 37,621
---------------------------------------- ----------------------------------- ------------------------------------- ------------------------------------
Total Funds carried forward 40,996 18,129 59,125 40,925
======================================== ================================== ===================================== ====================================

All income and expenditure derives from continuing activities

The notes on pages 9 to 14 form part of these financial statements.

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NEW PARK ROAD BAPTIST CHURCH

BALANCE SHEET

As At 31st December 2023

2023 2022
Note £ £ £ £
FIXED ASSETS
Tangible Fixed Assets 8 **2,985 ** 2,985
CURRENT ASSETS
Debtors 9 12,349 8,951
Cash at bank 10 46,686 31,349
------------------------------------- ---------------------------------
59,035 40,300
CURRENT LIABILITIES
Creditors: Amounts falling due within
one year 11 2,895 2,360
------------------------------- -------------------------------
NET CURRENT ASSETS **56,140 ** 37,940
------------------------------------ ------------------------------------
NET ASSETS **59,125 ** 40,925
==================================== ====================================
CHARITABLE FUNDS
Restricted 12 **18,129 ** 18,946
Unrestricted **40,996 ** 21,979
------------------------------------ ------------------------------------
TOTAL FUNDS **59,125 ** 40,925
==================================== ====================================

These financial statements were approved by the Trustees on 14[th] August 2024 and are signed on their behalf by:

The notes on pages 9 to 14 form part of these financial statements.

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NEW PARK ROAD BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31st December 2023

1. ACCOUNTING POLICIES

Basis of accounting

The Church constitutes a public benefit entity as defined by FRS 102. The financial statements 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) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015. The Church has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the Church and rounded to the nearest pound.

Donations

Donations are accounted for gross when received.

Investment Income

Investment income is included in the financial statements in the year which it is receivable.

Fund raising

The Church raises funds from within its own membership and congregations (inclusive of gift aid). It does not make formal appeals to raise funds from external sources.

Grants payable

The Church makes grants to other organisations whose charitable objects complement its work.

Governance Costs

These represent direct expenditure on the governance of the Church including the Independent Examination. Most of the management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service.

Fixed Assets

The Church Premises (Church and Manse) are not included in the Balance Sheet because reliable cost information is not available, and valuation would incur significant costs which would be onerous compared with the additional benefit gained by the user of the financial statements. Purchases of furniture and equipment above the deminimis of £2,500 are included at cost or net realisable value.

Depreciation

Depreciation has not been charged on the Church premises or its equipment or on the Manse.

Fund Structure

Restricted funds are a response to donor wishes and can only be used for the purposes for which they are given.

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NEW PARK ROAD BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31st December 2023

2. Donations

2. Donations
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
£ £ £ £
Offerings:
Loose 4,596 - 4,596 3,575
Systematic 2,416 - 2,416 2,343
Gift Aid donations 22,659 1,500 24,159 27,657
Gift Aid tax rebates 6,810 375 7,185 7,694
Brazilian Church - - - 792
Building Fund - - - 12,500
Other-Communion Fund - 87 87 238
Other-2Ts - 589 589 395
Other- Prime Time - 352 352 348
Other- Operation Agri. - 207 207 266
--------------------------------- --------------------------- ------------------------------- -------------------------------
36,481 3,110 39,591 55,808
================================ ========================= ============================= =============================
3. Investment Income
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
£ £ £ £
Interest 356 - 356 76
Rental Income (Manse) 27,630 - 27,630 26,934
Premises Hire 9,423 - 9,423 8,784
-------------------------------- ------------------------- -------------------------------- -------------------------------
37,409 - 37,409 35,794
=============================== ========================= ================================ ===============================
4. Other Income
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
£ £ £ £
National Insurance Allowance
1,686
- 1,686 4,362
Other gifts 195 - 195 148
-------------------------------- ------------------------- -------------------------------- ---------------------------------
1,881 - 1,881 4,510
=============================== ========================= ================================ ===============================

Page 10

NEW PARK ROAD BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31st December 2023

5. Expenditure on Charitable Activities

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
£ £ £ £
Church Expenses
Water Rates 213 - 213 194
Light & Heat 6,703 - 6,703 5,152
Insurance 3,266 - 3,266 3,209
Maintenance 2,001 - 2,001 920
Manse Expenses
Insurance 982 - 982 830
Maintenance 927 - 927 8,329
Ministry & Mission Costs
Salary and NIC 17,105 - 17,105 44,114
Pension 1,037 - 1,037 6,893
Preaching Fees 1,102 - 1,102 151
Charitable Gifts (Note 6) 7,450 2,972 10,422 5,620
2 T’s & Prime Time - 954 954 905
Subscriptions 2,504 - 2,504 2,460
Training Costs - - - 475
Bank Charges 60 - 60 81
Sundry Costs 876 - 876 361
Support Costs
Administration Salary 5,304 5,304 5,304
Telephone & Internet 788 - 788 638
Post, Stationery & Computer 483 - 483 458
Replacement Equipment 1,430 - 1,430 11
Photocopy, CCLI Licence 301 - 301 410
Professional Fees 2,225 - 2,225 2,099
Independent Examination 495 - 495 460
Brazilian Church 150 - 150 2,482
Church Activities (Sunday
School, Groups & Clubs) 1,351 - 1,351 1,252
----------------------------- -------------------------- ------------------------------ -------------------------------
56,753 3,926 60,679 92,808
============================= ========================== ============================= ==============================

6. Charitable Gifts

haritable Gifts
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
£ £ £ £
Ruth Raharimanantsoa 2,700 1,275 3,975 3,975
Spinnaker Trust 950 600 1,550 600
Operation Agri 950 207 1,157 266
SGM Lifewords 950 - 950 -
BMS 950 - 950 -
Communion Fund Gifts - 890 890 779
Clapham Park Foodbank 950 - 950 -
----------------------------- -------------------------- -------------------------- -------------------------------
7,450 2,972 10,422 5,041
============================= ========================== ========================== ==============================

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NEW PARK ROAD BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31st December 2023

7. S taff Costs, Trustees Remuneration and Related Party transactions

2023 2022
£ £
Salaries -gross 16,929 30,033
Social Security 1,686 4,362
Pension 1,037 6,893
Other Costs 3,794 15,023
------------------------------------ ------------------------------------
23,446 56,311
==================================== ====================================
The average number of employees for the year was 1 2
The number of employees receiving emoluments in
excess of £60,000 during the year was - -

No minister or employee lived in a house wholly or partly owned by the Church.

Until his resignation in 2015 the Church paid pension contributions for its fully qualified Minister to the Baptist Ministers Pension Trust Limited, which is a final salary defined benefits scheme and is not contracted out of the State Second Pension. The scheme is a multi-employer scheme and it is not possible to identify the assets and liabilities of the scheme which are attributable to the church. The scheme is therefore accounted for as a defined contributions scheme. The deficit on the defined benefits scheme is being remedied by additional contributions by churches.

Mrs Siaa-Liane Mathurin Minister received a stipend and housing allowance. Pension contributions were made for Mrs Mathurin after she accepted the post of full-time minister in 2017 until her resignation in 2023. From July 2015 the church has continued to pay the agreed deficit contribution to the final salary pension scheme.

Trustees:

Mrs Siaa-Liane Mathurin was appointed a Trustee in November 2018 and resigned in March 2023. She received a salary etc. as detailed in the notes above for her work as the church’s minister but receives nothing extra for her work as a Trustee.

None of the other Trustees received any remuneration for their work as Trustees.

On occasions Trustees paid expenses on behalf of the Church and were re-imbursed on submission of receipts and invoices. The following re-imbursements were made in 2023:-

Dr Justin Hayes - £ none (2022 - £ none)
Mrs Sandra Hunter-Brady - £ 973 (2022 - £ 779)
Rev Siaa-Liane Mathurin - £ none (2022 - £ 18)
Mrs R Swaby - £ 89 (2022 - £ 112)

There were no other transactions with any related party in the year.

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NEW PARK ROAD BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31st December 2023

8. Tangible Fixed Assets

Tangible Fixed Assets
2023 2022
£ £
Cost
Brought forward and carried forward 2,985 2,985
Depreciation
Brought forward and carried forward - -
Net Book Value ----------------------------- -----------------------------
Brought forward 2,985 2,985
============================= =============================
Carried forward 2,985 2,985
============================= =============================

It is likely that there are material differences between the open market values of the charity’s land and buildings and their book values. These arise from the specialised nature of some properties and the effects of inflation. The amount of such differences cannot be ascertained without incurring significant costs, which, in the opinion of trustees, are not justified in terms of the benefit to the users of the accounts.

9. Debtors

Debtors
2023 2022
£ £
Gift Aid Recoverable 1,707 4,381
Sundry Debtor 6,118 226
Prepayments 4,524 4,344
----------------------------- -------------------------------
12,349 8,951
============================= ==============================
Bank and Cash Balances
2023 2022
£ £
CAF Bank – Current Account 30,542 15,502
CAF Bank – Deposit Account 16,114 15,817
Petty Cash Float 30 30
------------------------------------- ------------------------------------
46,686 31,349
===================================== ====================================
Creditors: Amounts falling due within one year
2023 2022
£ £
Sundry Creditors 2,895 2,360
----------------------------- ------------------------------------
2,895 2,360
============================= ====================================

10. Bank and Cash Balances

11. Creditors: Amounts falling due within one year

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NEW PARK ROAD BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31st December 2023

12. Restricted Funds

Year ended 31[st] December 2023:

ear ended 31st December 2023:
Brought Incoming Resources Carried
Forward Resources Expended Forward
£ £ £ £
Communion Fund 4,752 86 890 3,948
2Ts 587 589 139 1.037
Prime Time 1,107 352 815 644
Building Fund 12,500 - - 12,500
----------------------------- ------------------------------ ------------------------------- -------------------------------
18,946 1,027 1,844 18,129
============================= ============================= ============================= ==============================
ear ended 31st December 2022:
Brought Incoming Resources Carried
Forward Resources Expended Forward
£ £ £ £
Communion Fund 5,293 238 779 4,752
2Ts 390 395 198 587
Prime Time 1,466 348 707 1,107
Building Fund - 12,500 - 12,500
----------------------------- -------------------------- -------------------------- -------------------------------
7,149 13,481 1,684 18,946
============================= ========================== ========================== ==============================

Year ended 31st December 2022:

13. Analysis of Net Assets Between Funds

Year ended 31st December 2023:

ear ended 31st December 2023:
Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Tangible Fixed Assets 2,985 - 2,985
Net Current Assets 38,011 18,129 56,140
------------------------------------- ----------------------------- -------------------------------------
40,996 18,129 59,125
===================================== ============================= ===================================

Year ended 31st December 2022:

ear ended 31st December 2022:
Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Tangible Fixed Assets 2,985 - 2,985
Net Current Assets 18,994 18,946 37,940
------------------------------------ -------------------------- ------------------------------------
21,979 18,946 40,925
=================================== ========================== ===================================

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