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2022-12-31-accounts

Rochester Baptist Church Charit no. 1130518 y

Trustees’ Annual Report & Accounts for the year ended 31 December 2022

8-10 Crow Lane, Rochester Kent ME1 1RF www.rochesterbaptist.co.uk/

Rochester Baptist Church Trustees’ Annual Report 2022

Legal and administrative details

Registered charity name: Rochester Baptist Church Charity registration number: 1130518 Address for correspondence: 8-10 Crow Lane, Rochester, Kent ME1 1RF Governing documents: Constitution and Rules, both adopted 4 June 2009 Status: Rochester Baptist Church is a Charitable Unincorporated Association, and a member of the Fellowship of Independent Evangelical Churches Website: www.rochesterbaptist.co.uk/ Pastor: Luciano Pelosi Bankers: Barclays Bank; Kingdom Bank ( per Barclays) Independent examiner: Sarah Crispin ACA, Stewardship, 1 Lamb’s Passage, London EC1Y 8AB

Trustees

The Managing Trustees are the elders and deacons:

Elders: Mr Luciano Pelosi †# (from 19/09/22) Mr Darren Greening †‡ (from 23/07/21) Deacons: Ms Jane Griggs † (from 29/06/23) Mr Russell Poynter ‡ (to 28/04/22) Mr Peter Hydes ‡ (from 30/04/21 to 25/03/22) Mrs Lydia Sutch ‡ (to 28/04/22) Mr Malcolm Peake †‡ (from 30/04/21) Mr David Weatherley †‡ (from 30/04/21) Mrs Judith Pennington †‡ (from 30/04/21)

† = trustee on the date this report was approved ‡ = trustee in the financial year 2022 # = ex officio trustee (Pastor)

Corporate trustee: None

Holding Trustee: Our Moat House premises and Manse are held on trust by our Holding Trustee, the FIEC (Fellowship of Independent Evangelical Churches). However, as more churches become CIOs, the Fellowship Property Trust is ceasing to act as a holding trustee, so we are looking either to move our holding trusteeship to Church Growth Trust, or to move to ownership as a CIO (Rochester Baptist Church).

Declaration

This Trustees’ Annual Report and Accounts were approved by the Trustees and signed on their behalf on 3 October 2023.

by D Greening

Name & office held — Darren Greening, Elder

Index

page 2 Legal and administrative details page 10 Receipts and Payments account page 3 Context of this report page 11 Statement of Assets and Liabilities page 3 Trustees’ report page 13 Notes to the Accounts page 9 Financial review page 15 Independent Examiner’s Report

2

Context of this report

As a charity registered with the Charity Commission (CC) and with an income between £25,000 and £500,000, the trustees of Rochester Baptist Church (RBC) have a legal requirement to provide to the CC each year an Annual Return, including this Trustees’ Annual Report (TAR). The TAR must include:

  1. legal and administrative details of our charity, its trustees and advisers;

  2. structure, governance and management information;

  3. a public benefit statement, reporting on how our charity achieved its stated aims in the financial year in question (1 January 2022 to 31 December 2022) and how this was of public benefit (in line with the Charity Commission’s guidance on public benefit);

  4. a financial review containing: a. policy on reserves; b. details of any funds materially in deficit;

  5. other required information about our organisation, comprising our declarations in relation to

  6. finance and assets (financial controls, income from outside UK, spending outside England and Wales,

  7. fundraising, Gift Aid, government funding, funds held as custodian trustee on behalf of others, trading subsidiaries, land and buildings, grant-making activities, linked charities)

  8. people (volunteers, trustee payments, highest paid employee, employees paid £60,000 or more)

  9. other compliance (DBS, GDPR, regulators, policies).

Structure, governance and management

Rochester Baptist Church was registered as a charity on 13 July 2009, following the adoption on 4 June 2009 of its updated constitution and rules. It is governed by a team of church officers (elders & deacons), who are the managing trustees and who meet regularly throughout the year. Elders (including the pastor) and deacons are appointed by the church members, as set out in our Constitution and Rules.

Elders are responsible for the spiritual and pastoral oversight of the church; they are elected at a special church meeting for a 5-year term, after which they may offer themselves for re-election (a pastor’s term of office is defined in his Contract of Appointment). Deacons are responsible for the day-to-day practical management of church life. They are elected at a special church meeting for a 4-year term, after which they may offer themselves for re-election for a further term. The secretary to the church officers and treasurer are deacons. From 2022, the treasurer role is part of a wider finance team; and other activities of the church are also managed or overseen by individuals or teams, who are accountable to and supported by the elders and deacons.

Our Annual General Meeting was held on Wednesday 29 June 2022. Members attended primarily in person, with one member attending by Zoom.

Pastor role: Following the resignation of our previous pastor in summer 2020, who left to take up a post elsewhere, during 2022 there were a number of occasions for members and regular church attenders to meet with and hear from our prospective new Pastor and his wife, and we were delighted that he subsequently took up his post with us, in September 2022.

Stated aims

Our stated aims are:

These aims are achieved by providing services to children, young people, and the general public / mankind.

CC guidance on public benefit: By their nature, our aims involve outreach to the general public, so that our activities (outlined below) naturally fall within the Charity Commission’s guidance on public benefit, in particular the guidance relating to the advancement of the Christian faith.

Overview of activities in 2022

Below is an overview of our activities in 2022:

Each area is explained in more detail below.

Providing regular worship open to all

Regular worship: Throughout 2022, we held regular services on Sundays in our Moat House premises, generally at 10.30am every Sunday morning, and at 6pm on some Sunday evenings. At times when government guidelines on Covid recommended it, we kept one area of seating separate for those who wished to continue to wear a mask; and throughout the year we retained the option to attend by Zoom.

Services are open to church members and regulars, and to the general public, with meeting times advertised directly (on our website, in our weekly webmails, and via staff in our coffee shop; and indirectly (via contact details available on our website and on an information board outside the church building). In 2022, we also decided to make greater use on Sundays of our downstairs coffee shop, whose doors open directly onto Crow Lane, just off the High Street, with the aim of making our Sunday meetings more visible and available to passers-by. As a result, we began to use the coffee shop for tea and coffee at 10am on Sundays; and continued to hold our evening meetings downstairs, occasionally followed by a bring-your-own meal together.

Including children, non-members and a number of visitors, generally our Sunday services in 2022 were attended by a congregation of 100-120 people in the morning (including estimated “attendance” at morning meetings on Zoom), and 30-40 in the evening. As in previous years, in 2022 we also held special and one-off services, including Christmas, Easter, other special services, and Church in the Park.

Younger children and babies: To make it easier for families with children to attend our meetings, on Sunday mornings we provide: • nappy-changing and breastfeeding facilities that are easily accessible within the church premises • a crèche for under 4s (in 2022, 4 leaders and 6 helpers catered for roughly 8 children each week) • children’s church for those aged 4-11.

Christmas: We held a number of events in December to celebrate the birth of our Saviour: • a Family Carol Service at 3pm on Sunday 11 December, featuring a traditional Nativity play from our children’s church, and followed by mince pies and other home-made goodies • open-air carols & Bible readings on Christmas Eve in the High Street, followed by refreshments in our nearby coffee shop • a Christmas Day celebration, focusing on the incarnation • a New Year’s Day brunch & communion. Details of these events were publicised on our noticeboard and website, by word of mouth, and via invites available in our coffee shop, and handed out personally to friends and neighbours.

Easter: Our Easter events in 2022 comprised a Good Friday breakfast and communion; and a service on Easter Sunday morning, focusing on the resurrection of Jesus.

Other special services, guest speakers, etc.: We welcomed a number of guest speakers throughout the year, including: • our prospective new pastor • guest speakers from local churches (on 5 occasions) • visiting speakers from a number of mission organisations, including • Reach Across (in February, followed by a bring-your-own lunch); • Hope & Light (in May, part of a wider weekend of events); • UBM (in June). In addition, we listened to a number of video sermons by well-known speakers. We also held services of thanksgiving for the lives of 2 church members who died in 2022 – although there was inevitable sorrow and sadness, these were also occasions to celebrate their lives on this earth and the certainty of life after death, in eternity with our loving heavenly Father.

Teaching Christianity through sermons, small groups and courses

Sermons: Teaching is a major part of our Sunday meetings and features: • sermon series (in 2022, we completed our series in the book of Joshua, started a series in Galatians) • one-off topics (including church unity) • and visiting speakers. In addition, two of our morning meetings were led by our young people.

Children’s church: On Sunday mornings in 2022, our younger school-aged children were joined by visiting children for children’s church, which caters for those aged 4-11. With an average weekly attendance of 5-10 children, teaching for the groups was shared by 4 teachers and approximately 8 helpers. In December, the children also took part in a traditional Nativity play, in our Family Carol Service.

Small groups: Throughout 2022, we continued to meet together regularly during the week in smaller groups:

Conferences etc: In 2022, church members and regulars had the opportunity to attend a number of conferences, including: • Kent Men’s Convention in Chatham (in March) • Pioneer Youth Camp (August)• Kent Women’s Convention in Sevenoaks (October).

4

Courses: We ran Hope Explored courses, in May (for Little Stars parents and carers) and November; and we invited parents, carers, grandparents and others to follow a brief online course covering 14 different aspects of parenting.

Providing youth groups with a Christian ethos

We continued to provide age-specific clubs for young people. Group leaders aimed to offer a programme giving the young people opportunities to make new friends, develop existing friendships, relax, have fun, and explore issues concerning their community, society and faith.

Connect4: During 2022, our Connect4 group for young people aged 11-14 (school years 7-9) continued to meet weekly for games, activities, outings, and discussion, with an average attendance of 6 young people, including both regular church attenders and non-attenders. The highlight of the year was taking the young people on a trip to London for the Sorted Nano Youth Conference, where they joined hundreds of other young people from churches across the south east. After spending much of 2021 on Zoom or in tightly controlled spaces, it was a real encouragement to see the young people together and enjoying themselves outside of their usual setting.

Breakaway : Breakaway continued to meet at the start of 2022 in person. The group met in the homes of various church members, twice a month on a Sunday between January and April. Meetings were attended by around 8-10 young people who met to study the Bible, play games, and share snacks.

Promoting the whole mission of the church through activities for senior citizens, parents/carers & toddlers, and other specific groups

CAMEO: Come And Meet Each Other (CAMEO) is aimed at people of more mature years, and usually meets fortnightly on Thursdays, from 10am-12pm. In 2022, CAMEO continued to meet in our coffee shop, with an attendance of up to 16 people throughout the year, including both church members and regulars, and those who don’t normally attend church. In December, we again had a buffet-style Christmas lunch. And as in previous years, in 2022 CAMEO members co-ordinated the 68 shoe boxes that comprised our church’s contribution to the Blythswood Shoe Box appeal.

Little Stars: What a busy year 2022 was for our parent and carer toddler group! We continued meeting upstairs weekly and had to set a cap on numbers, even with the bigger space. We met new families each week, while continuing also to have a steady flow of regulars, providing opportunities for relationship-building. Termly topics varied, activities rotated and special occasions were celebrated.

Entering via our coffee shop meant adults and children became very familiar with what we offer, which had a knock-on effect, with more using our coffee shop during the week, particularly accessing the craft sessions offered during holiday periods. We also continued to offer opportunities to explore more about Christianity. What a joy to be able to meet, support, love and enjoy relationship-building with those from our surrounding locality.

Church in the Park: On Sunday 14 August, we once again decamped one of our Sunday morning meetings to Rochester Esplanade for “Church in the Park”, allowing us to have fun while also making ourselves visible and more accessible to those who might not venture into a church building. Activities included a tug of war, rounders, face painting… and ice creams.

Dickens Festival: Rochester Baptist Church participates in Rochester’s annual winter Dickens Festival, held in the city centre. Our inclusion in Medway’s official Dickens Festival programme together with our close proximity to the High Street enables us to have a profile within the festival, which provides a great way for the church family to honour God by working together as a fellowship, interact with the public, and share our faith in a practical way. Our coffee shop, this year with an improved layout, enabled us to continue to offer a unique and friendly atmosphere, making our refreshments a popular choice, including with wheelchair users and parents with buggies for whom our relatively spacious seating areas offer a practical option.

During 2022, our winter Dickens Festival activities included:

As in previous years, all profits from our activities associated with the pop-up stall, both Saturday and Sunday, were given to the Blythswood Care charity.

5

Supporting marriage

We continued to support marriage through on-going pastoral care on an informal basis.

Pastoral work including visiting the sick and bereaved

Pastoral work continued to be an on-going and important aspect of our work. Pastoral support was carried out by the leadership team, by individual church members, and through groups such as Home Groups, daytime study groups, CAMEO, and Little Stars, with the aim of providing support to church members, neighbours, friends, relatives, and other contacts. We also continued to give pastoral support to a number of people with whom our initial contact was through our coffee shop (both new and regular customers).

Other services and activities

Visiting our local area: In February and March, we visited homes in a new housing development very close to our church, to introduce ourselves to new residents, let them know who and where we are, and give them information about our coffee shop, activities, groups and Sunday meetings.

Quiz night: In 2022, we hosted quiz nights in our coffee shop, including a brief talk about the Christian faith. With themes of food (July) and Remembrance (November), the quizzes were attended by 10 teams (approximately 50 people) and 15 teams (75 people) respectively, around two thirds of whom do not normally attend a church.

Nearly new sale: In November 2022, our Daytime Study Groups organised a Nearly New Sale, with the aim of enabling our community to buy affordable Christmas presents, while also raising £400 for Home-Start Medway.

The Moat House and hall hire: Our Moat House premises are available for hire to community-based groups throughout the week for a range of activities. In 2022 we hired out our premises on 247 occasions, 213 of which were to regular hirers. Our hall hire customers included other charities (10 times) and one-off hirers (24 times, including 4 schools visiting Rochester). New customers in 2022 included a vintage fair, and a baby massage class.

Christian bookshop / coffee shop: Located on the church premises just off the High Street, the Moat House Coffee Shop and Bookshop is a hub for our local community, including both church attendees and those who don’t normally attend church, as well as those who are lonely, socially isolated or seeking support and advice.

We have a significant number of regulars, from mothers with young children to older people, and those who just want a safe or comfortable place to come. We have local groups who meet informally over lunch each week, and others who pop in for a drink or light lunch, or to chat with our staff about our Christian faith. For those wanting to know more about Jesus, there is also a range of relevant information leaflets and other Christian literature.

The coffee shop offers refreshments such as hot and cold drinks, home-baked cakes, and freshly prepared light lunches. Alongside this, we offer a selection of gifts, Christian literature and other resources including: • Bibles for all ages and in several versions • gifts and crafts • a large selection of greetings cards • autobiographies and biographies of respected Christian men and women, past and present • resources tackling topics such as grief, debt, illness, work, family life, sex, marriage, singleness, etc. • books for teenagers and children.

From January 2022, we re-opened the shop 5 days a week, and also opened for specific events or community group bookings on a number of Saturdays throughout the year.

Community groups : The number of community groups using our space for regular meetings grew throughout the year and included: • a weekly mums coffee morning • weekly English Language classes • a fortnightly Medway Language Café • fortnightly coffee and craft • a fortnightly gentleman’s group • monthly NCT Medway’s bumps and babies group • NCT Medway’s mums-to-be afternoon tea • a local home educators groups • and Rochester Eco Hub Talks. In July we once again opened our doors for the Medway Open Studios and Arts Festival, with 3 local artists display their work in our space; and in November, we hosted Rochester Eco Hub’s first ever Christmas Eco Hub.

Church activities: In June we joined the Chatty Café Scheme, offering a regular chatter and natter table staffed by a volunteer from the church – the scheme seeks to combat social isolation and loneliness, and fits perfectly with the ethos of our coffee shop. And with the coffee shop such a welcoming and comfortable space, and its doors opening directly onto Crow Lane near the High Street, we also began to use the space for an increasing number of church activities, including: • midweek prayer meetings • Sunday evening meetings • tea and coffee prior to our Sunday morning meetings • two quiz nights, in July and November • a Hope Explored course (in November), allowing people to find out more about what we believe as Christians.

Supporting mission and other Christian charities in the UK and overseas

RBC views mission as a priority. We have links with a number of mission organisations, as well as with Christian charities involved in community projects with a Christian basis. In 2022 we gave a total of £22,063 to mission, a substantial proportion of which was allocated by our Mission Focus Group, which guides the church on a number of aspects of mission. A further £3,979, including £92 given previously by children’s church, was rolled over to be decided and paid out in 2023.

6

UK:

In 2022, we gave financial support to:

In addition to the above, in 2022 we maintained links with:

Overseas:

Four organisations are the primary focus of our financial support for overseas mission:

In addition, in 2022 we gave financial support to the following:

Further money from 2022, earmarked for mission, was subsequently allocated and paid out in 2023.

We also maintained links with the following:

Other required information about our organisation

Compliance and regulators:

7

Finance and assets — money in:

Finance and assets — money out:

8

Financial review / assets

See also the separate section above, Other required information about our organisation, for other financerelated information, including Land and buildings, Grant-making, Gift Aid, etc.

Income and expenditure: The vast majority of our income for 2022 (£181,628) comprised regular and one-off donations, and one legacy, from members and friends of the church; and related Gift Aid. In 2022, we opted to start claiming Gift Aid on a monthly basis, which meant our Gift Aid income was significantly higher than in previous years. Further income came from hiring out our premises to groups and individuals within the local community. The church also derives income from 2 properties purchased to provide accommodation, where relevant, for church employees/trainees. In 2022, this rental income amounted to £7,600. Our expenditure for the year was £127,803.

Reserves: Adding the balance brought forward from 2021 (£139,776) and including the 2022 excess of income over expenditure (£53,825), at the end of 2022 we had total reserves of £193,601. Deducting the £25,500 in the Designated Church Reserves Fund*, and the amounts in other designated funds, the amount available for use by the church was therefore £167,198. Some of our reserves were used in 2022 to pay a Moderator during our search for a full-time Pastor; to make improvements to our church properties; and to make changes to our coffee shop area. In the future, we plan to use further reserves to cover an anticipated excess of expenditure over income in 2023. In all cases, the aim is to assist our work in the community, in line with our stated aims; and in line with our Reserves Policy, which we adopted in 2018.

Scrutiny and summary of accounts: The Trustees have overall responsibility for the preparation of the financial accounts, which are produced by the Treasurer. The 2022 accounts were independently examined by an accountant in 2023 (section 145 of the Charities Act). A summary of those accounts, along with the IER, is given below.

9

Rochester Baptist Church FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022

These statements include differences of up to £1, owing to rounding

Unrestricted Designated Restricted Total Total
Funds Funds Funds 2022 2021
£ £ £ £ £
RECEIPTS AND PAYMENTS ACCOUNT
Receipts
Receipts from donors
Regular giving 98,910
-		 -
98,910		 95,002
Other collections (note a) -
20		 -
20		 90
Gift Aid repayment from HMRC 41,822
-		 -
41,822		 22,920
Grant – CJRS furlough -
.-		 -
-		 4,214
Other voluntary receipts(note b) 23,254
-		 -
23,254		 692
Hall hire 7,612
-		 -
7,612		 2,896
Church rental properties 7,600
-		 -
7,600		 7,200
Receipts from church activities(note c) 480
1,257		 -
1,737		 1,986
Investment income(note d) 204
-		 -
204		 46
Pre-payment to 10ofThose via Moat House 469
-		 -
469		 531
180,351
1,277		 -
181,628		 135,577
Payments:activities in furtherance of charitable objectives
Church activities
Ministry (note e) 26,927
-		 -
26,927		 25,088
Mission (note f) 21,908
155		 -
22,063		 27,633
Outreach (note g) 8,163
-		 -
8,163		 5,738
Building utility 11,388
-		 -
11,388		 7,996
Building fabric 7,435
-		 -
7,435		 23,863
Other payments(note h) 14,518
-		 -
14,518		 12,876
Church rental properties 37,310
-		 -
37,310		 6,478
127,648
155		 -
127,803		 109,671
Excess of receipts over payments 52,703
1,122		 -
53,825		 25,905
Funds brought forward at 1st January 114,494
25,281		 -
139,775		 113,869
Funds carried forward at 31st December 167,198
26,403		 -
193,601		 139,774

10

STATEMENT OF ASSETS AND LIABILITIES as at 31[st] December 2022

STATEMENT OF ASSETS AND LIABILITIES
as at 31st December 2022
Cash funds
Bank current account
Bank savings account 1
Bank savings account 2
Represented by
Unrestricted Funds
Designated Funds (note i)
Restricted Funds (note j)
Assets
Rochester Baptist Church (note k)
45 Rochester Ave (note l)
4 Howard Ave (note m)
Church equipment (note n)
Gift Aid recoverable to year end
GASDs recoverable to year end
Unpaid hall hire
Money held by Rock UK (Men’s Weekend) awaiting refund
10ofThose pre-payment via the Moat House – balance
Liability
HMRC tax and NI to year end due out in Jan 2023
NEST contribution to year end due out in Jan 2023
Gift Aid overclaim
Independent Examination for 2022 accounts due out in 2023
Payroll software Cloud fee
Bank charges
Utilities (gas, elec, water) for Dec usage (est)
Phone for Dec usage (est)
Afghan Christians
4 Howard Avenue unpaid utilities and Council Tax (est)
Outstanding payment to Moat House Coffee Shop
Outstanding invoice for First Aid course
MS365 Dec fee due (est)
Ministry expenses (Sept to Dec 2022)
Hall hire deposits and pre-payments		 Total
Total
2022
2021
£
£
67,693
64,071
100,038
49,942
25,871
25,762
193,601
139,775
167,198
114,494
26,403
25,281
-
-
193,601
139,775
1,130,000
1,934,288
165,000
360,000
54,000
304,000
7,224
7,224
-
15,986
10
143
150
64
-
3,383
-
469
1,356,384
2,625,556
234
-
244
-
1,306
-
1,150
900
4
4
20
10
1,940
669
69
52
20
90
2,190
3,300
-
150
480
-
6
-
236
-
700
566
8,599
5,742

Except where indicated from the statement of receipts and payments or above, all the assets and liabilities are in respect of the charity’s unrestricted funds.

11

TRUSTEES' RESPONSIBILITIES

Under the Charities Act 2011, the Trustees are required to prepare a statement of account for each accounting year. They are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the church and to ensure that such accounts and records comply with the Charities Act 2011. They also have a responsibility to safeguard the assets of the church and to take reasonable steps to detect fraud or other irregularities and to provide reasonable assurances that:

  1. The church is operating efficiently and effectively.

  2. Its assets are safeguarded against unauthorised use or disposition.

  3. Financial information used within the church or for publication is reliable.

  4. The church complies with relevant laws and regulations.

APPROVAL

The accounts were approved by the Trustees and signed on their behalf

on 3 October 2023

by D Greening

Name & office held — Darren Greening, Elder

The notes on pages 13–14 form part of these financial statements.

12

Rochester Baptist Church FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022 Notes to the Financial Statements Receipts and Payments Analysis

ACCOUNTING POLICIES

The accounts have been prepared on a receipts and payments basis, and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes (below). The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a “true and fair” view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a “true and fair” view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

a.
Collections other than giving
Support for Afghan Christians
b.
Other voluntary receipts
One-off donations / gifts
Legacies
c.
Receipts from church activities
Dickens Festival activities
Outreach
d.
Investment Income
Interest on current account
Interest on savings account 1
Interest on savings account 2
e.
Ministry
NI and PAYE to HMRC
Pensions
Expenses
Salary
Visiting speakers
Moderator
Training, conference, planning
Youth ministry
Resources
Ministry admin		 Unrestricted
Designated
Restricted
Total
Total
Funds
Funds
Funds
2022
2021
£
£
£
£
£
-
20
-
20
90
-
20
-
20
90
3,254
-
-
3,254
692
20,000
-
-
20,000
-
23,254
-
-
23,254
692
480
-
-
480
1,347
1,257
-
1,257
638
480
1,257
-
1,736
1,986
-
-
-
-
-
96
-
-
96
4
108
-
-
108
42
204
-
-
204
46
439
-
-
439
2,132
521
-
-
521
868
1,476
-
-
1,476
1,175
17,101
-
-
17,101
14,326
2,119
-
-
2,119
911
3,502
-
-
3,502
4,057
200
-
-
200
995
-
-
-
-
269
101
-
-
101
354
1,467
-
-
1,467
-
26,927
-
-
26,927
25,088

Regarding payments to Trustees, please refer to the disclosures made in Trustee Payments on p8 of this Report.

13

Rochester Baptist Church

(Notes to the Financial Statements continued)

f.
Mission
Mission (Mission Focus Group spend)
Additional (ie Dickens)
Children’s church (ie Sat-7 Kids)
g.
Outreach
CAP
Moat House
Outreach
Publicity
Quiz night
Dickens Festival
10ofThose pre-payment via MoatHouse		 21,535
-
-
21,535
373
90
-
463
-
65
-
65
26,888
745
-
21,908
155
-
22,063		 27,633
12
-
-
12		 425
4,311
-
-
4,311		 2,405
2,023
-
-
2,023		 1,580
1,150
-
-
1,150		 945
65
-
-
65		 -
602
-
-
602		 383
-
-
-
-		 -
8,163
-
-
8,163		 5,738

Moat House is a company limited by guarantee (06697028) and is technically a trading subsidiary of the church.

h.
Other payments
Banking charges
Church holiday / Men’s weekend
Cleaning wages
Consumables
Hall hire refund
Legal compliance		 138
-
-
138
85
-3,870
-
-
-3,870
-
4,348
-
-
4,348
2,982
2,692
-
-
2,692
1,788
2,270
-
-
2,270
303
8,940
-
-
8,940
7,718
14,518
-
-
14,518
12,876
i.
Designated Funds
Church Reserves
Little Stars money
Afghan Christians
Sunday School chosen mission
Craft club
Carried forward at 31st December
j.
Restricted Funds
Brought forward 1st January
Carried forward at 31st December		 Fund
25,500
627
20
92
164		 Total
25,500
25,500
627
-630
20
90
92
157
164
164
26,403 26,403
25,281
Fund
Total
-
-
-
-
-
-

k. Rochester Baptist Church , 8-10 Crow Lane has an estimated valuation of £1,190,000, and is currently insured with a rebuild cost estimate of £4,389,631. (The 2021 figure was a rebuild cost estimate.)

l.

m.

45 Rochester Ave was purchased at a cost of £165,000 in 2013, has a declared valuation of £392,400, and is currently insured with a rebuild cost estimate of £588,600. (The 2021 figure was a rebuild cost estimate.)

4 Howard Ave was purchased at a cost of £54,000 in 1996, has a declared valuation of £331,360, and is currently insured with a rebuild cost estimate £497,040. (The 2021 figure was a rebuild cost estimate.)

14

Independent Examiner's Report to the Trustees of Rochester Baptist Church

I report to the Trustees on my examination of the accounts of Rochester Baptist Church (the charity) for the year ended 31 December 2022 on pages 10-14 preceding.

Responsibilities and Basis of Report

As the charity 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.

I have no concerns and 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.

S Crispin

Sarah Crispin ACA Institute of Chartered Accountants England and Wales

For and on behalf of: Stewardship 1 Lamb’s Passage London EC1Y 8AB

9 October 2023

15