2021-03-31-accounts

			SORP reference
Summary	ofthe purposes	of	Para 1.17	Advancement ofthe Christian faith	according to
the charity as set out in its				the principles ofthe Baptist denomination.			The
governing	document			church may also advance education	and	carry
				out other charitable purposes in the UK		and/or
				other parts ofthe world.
Summary activities	ofthe main in relation to those		Para 1.17and 1.19	Public worship including preaching/teaching; baptism; Lord's Supper; evangelism and mission;
purposes	for the public			discipleship; education &training;	pastoral		care;
benefit, in particular, the				social action; encouraging relationships		with and
activities, identified	projects or services in the accounts.			supporting Baptists and other Christians.
Statement	confirming		Para 1.18
whether the trustees have
had regard to the guidance
issued by	the Charity
Commission on public
benefit

				SORP reference
				Para 1.38
Policy on	grant making
				Para 1.38
Policy on	social investment
including	program		related
investment
				Para 1.38
Contribution		made	by
volunteers

Achiev	eme	nts	and Pe	rformance
				SORP reference
					The church's kept theme for the previous year '...stir into flame the gift ofGod within you...' 2
					Timothy 1:6
Summary	ofthe main			Para C20	Evangelism and mission:
achievements ofthe charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.					Night shelter ministry during the winter months took a different shape due to the impact ofthe pandemic. The aim of providing hospitality remained the same. However, this year it was achieved through Project Hotel. In this
					way this partnership ministry with local
					churches, mosque and synagogues,
					overseen by Together in Barnet, was yet
					again successful. Food, a warm room
					and friendship was provided for guests.
					As usual many in the church welcomed
					and appreciated the opportunity to
					express Jesus' love in a practicalway.
					Samaritan Purse Operation Childcare
					shoe boxes filled with toys were sent to
					needy children worldwide. Boxeswere
					prepared and paid for online as this
					facility was made possible due to
					lockdowns.
					Annual Harvest/Big Welcome. This
					service also included the collection of
					non-perishable food items for the
					Togetherin Barnet.
					Ecumenicalministry:
					EBBCand Brookside Methodist church
					recorded a Christmas Eve service
					There was an annual Remembrance
					Sunday Service held around the Village
					War Memorial.
					There was an annual Gift Day in May and
					the money raised was used towards
					repayment ofoutstanding loans with a
					small percentage (20%) used to fund a
					new initiative which encouraged growth
					in faith and vision.
					Growth Groups were encouraged to
					meet online. One new Group was
					started.

~ Prayer events were arranged by a new
prayer coordinator
~ In December the Children's and Young
people's Minister resigned and left the
ministry at EBBCon the understanding
that God was calling him to other
ministries.
Overall impression:
This year was impacted hugely by the covid-19
pandemic and the resultant Gov't imposed
lockdowns and restrictions. EBBC,like all other
churches, had to be creative in how we went
about providing ministry, ensuring that all
members and attenders were cared for.
Therefore, from the very outset, ministry was
transferred from in-person to online using the
church's newly acquired Zoom platform. We
were really blessed by the expertise and
commitment of both Yoktan and Peter who
responded well to the challenge making it
possible for our online services and members'
meeting to be interactive, accessible and an
enjoyable experience. That said, we lament the
fact that we were not very successful in getting
our young people to engage well online and that
that remained a struggle throughout the year.
In respect ofthe building itself, the Leadership
had many meetings to familiarise themselves
with the Gov't guidelines and eventually to
complete a risk assessment making the building
a covid secure space. A good many ofthe usual
programmes were stopped as it was not possible
to transfer it easily to an online experience. It
was a tough year but it was also a year in which
by God's grace, the foundational work ofthe
past served us well. So, for example, the
tremendous sense ofcommunity achieved in
part by the previous year when there was an
Away Day, gospel concert, many baptisms etc
meant that there was a strong feeling of
togetherness and a buoyancy as we embraced
the impact ofthe unexpected pandemic.
Itwas exciting to see the stirring ofgifts in many
individuals. There was a sense of'relaxation' in
our life together and we became more
adventurous as we enable ministry. it was just
good to see the many who were willing to 'have
a go' at video intercessions for example. Equally
exciting and binding was the many videos made
which provided us with updates on how
respective families and individuals were doing
while allowing us to stay and feel connected as

we were able to see and hear from each other.	we were able to see and hear from each other.
The church's prayer life was increased especially
as care was expressed for those who had caught
the virus and for those who had lost loved ones.
Ellen was particularly helpful in overseeing
provision of pastoral care for those who are
older and unable to stay connected through
technological means. We made sure that all
were kept aware ofwhat was happening in
church life. In fact, I would suggest that this year
caused the church to be more intentional in its
inclusivity than it ever was!
It is worth mentioning that with the loss of
income from hirers due to lockdown, the church
anticipated and informed members ofa huge
end ofyear deficit. Having said that, it was
amazing to see how God's people 'dug deep'
and responded to the financial situation that	by
the end ofthe financial year, we were able to
inform members ofa small surplus. Praise God!
There was a small increase for a short time in
online attendance to Sunday services as people
joined from various countries and places. A few
ofthose who came to the church during the
pandemic have stayed and continue to worship
with us.
Although 1Cor.12:26is always true, I believe
that it was particularly true to EBBC's life during
the pandemic. Itwas a time ofsuffering and
rejoicing together and the church community
feels as ifwe have grown closer as we shared
those experiences together. We have
appreciated God's kindness and goodness to	us
and our lives are enriched as a consequence.	At
the time ofwriting our Sunday services are
delivered in a hybrid way i.e., both online and	in-
person (subject to social distancing capacity/
maximum). We eagerly await the Government's
announcement on 19July to see how that will
impact the way forward.

Performance	of fundraising
activities against objectives
set
Investment	performance
against objectives
Other

Finan	c	ial Review	ial Review	ial Review	ial Review	ial Review
Review		ofthe charity's						Para 1.21	Although the charity did not engage		in any
financial		position			at	the end			fundraising	activities, we received donations
ofthe period									in the year	April 2020-March 2021 resulted
									in incoming	resources of2140,212.
									Total expended for the period were
									2132,762.
									The charity	can report a surplus of27,450.
									Roughly the same is expected for the
									coming year dependent on membership
									giving plus	there are no major future	plans
									on new develo ments.
Statement			explaining			the		Para 1.22	The charity	keeps an operational reserve as
policy for holding					reserves				unrestricted	funds set aside to cover	at least
stating	why		they		are	held			six months	operational cost including
									redundancy	package in case the
									or anisation	is dissolved.
Amount		of	reserves			held		Para 1.22	The amount	240,464 in fixed deposit
									account and 231,266 in general account
									reserve.
Reasons		for		holding		zero		Para 1.22	N/A
reserves
Details	of fund materially						in	Para 1.24	None
deficit
Explanation				of any				Para 1.23	None
uncertainties				about the
charity	continuing				as a going
concern

The charity's principal sources of funds (including	Para 1.47
any fundraising)
Investment policy and objectives including any	Para 1.46
social investment policy
adopted
A description ofthe principal	Para 1.46
risks facing the charity
Other

Description of charity's
trusts:
Type of governing document		Para 1.25	CONSTITUTION
trust deed, ro al charter
How is the charity		Para 1.25
constituted?
(e g unincorporated
association, CIO
Trustee selection methods		Para 1.25	ELECTED BYMEMBERS
including details of any
constitutional provisions	e.g.
election to post or name	of
any person or body entitled
to appoint one or more
trustees
Additional information	(optional)
You ma choose to include further statements			where relevant	about:
Policies and procedures
adopted for the induction	and
training oftrustees
The charity's organisational structure and any wider		Para 1.51
network with which the
charity works
Relationship with any related		Para 1.51
parties
Other

Charit	name			EAST BARNET BAPTIST CHURCH
Other name the chari			uses
Re istered charit		number		1130758
Charity's	principal	address		CRESCENT ROAD
				EAST BARNET, HERTFORDSHIRE
				Postcode EN4 BPS

ames	of the charity trus	tees who manage	the charity	the charity
	Trustee name	Office (ifany)	Dates acted ifnot for whole year		Name of person (or body) entitled to appoint trustee (if an
	Revd Rupert Lazar	Pastor
	Mr Yoktan Sugiarto		Re-appointed	on 27'"
			October 2019
	Ms Evelyn Cornell		Re-appointed	on 27'"
			October 2019
	Mr Colin Small		Re-appointed	on 16'" July
			2020
	Steffan Marais		Finished on 31e December
			2020
	Jean Jean-Marie		Started 1"February 2019
	Maggie Allen		Started 25'" April 2021
	Tee(aire Atanga		Started 25'" April 2021
	Isaac Mani		Started 25'" April 2021
10	Elom Benneh		Started 25'" April 2021
11
12
13
14
15
16
17
18
19
20

Funds held as custodian	Funds held as custodian	trustees on behalf ofothers
Description ofthe assets
held in this capacity
Name and objects ofthe
charity on whose behalf	the
assets are held and how	this
falls within the custodian
charity's objects
Details of arrangements	for
safe custody and
segregation of such assets
from the charity's own assets

Names an	d addresses ofadvisers	(Optional information)
Type of	Name	Address
adviser
Property	Aleco Estate Agents	256 E Barnet Rd, London, Barnet EN4 BTD
Manageme
nt Advise
Name of	chief executive or names	ofsenior staff members	(Optional	information)

									Uhrestrlclsd	Restricted
									Furrda	Funds		Total
Incorrls
Donations and legacies									78,286	420		78,706
Investment income									63,678			63,678
Total Income									141,084			I42B04
Expondhure
Chanlabls activities									\19,934	12,718		132,652
Governance ocsts									150			150
Total expendgure									120,004	12,710		132,002
Net Income (expenditure)										(12,298)
Transfers between Funds									(1,648)	1,648
Reeondgugon ol Funds
Total Funds brougM forward at		1 Aprg 2020							2,016,160	11,570	2,027,730
Total Funds carried forward al 31MARCH 2021									22,N8,392		22,037,312
STATBSEMTOF FINANCIAL POSITION AS			AT31 MARCH 2021
								St March	2021	SfMsmh 2026
Fixed Assets
Tangible Rxed Assets									2,009,181		2,009,653
Cunant Assets
Debtors and prepsyments								7,493		4,888
Cash at bank and in hand								72,763		71,911
Cunent Uabgltles
Creditors and accruah	feting	due within one		year		10		(2,346)		(3,079)
Net Cunenl Assets									77,910			7S,720
Total Assets less Current	Llabghles								2,007,091		2,083,373
Creditors faglng due aRer	more	than one year				116 12			(49.780)			(55,643)
Total Nel Asssls									32,037BtI		R2,027,730
Charity Funds
Unrssldcted Funds - see Slalement of F)nancial					Activities above				2,036,391		2.016.160
Restricted Funds						13			920			11,570
Total Charily Funds									RS,NTrTI I
The Notes on pages 7to 12form an Integral perl ofthese accounts. These accounts were approved by ths Managing Trustees on and are signed on their bshsg by Revd Rupert Lazar Chairman ofthe Leadership Nols: S(gned copies cithis page isneki by East Bsmei Bspiisl							Team Church			ci		4

1	ACCOUNTING POLICIES
a	Basis of prepsragon
	The Financial Statements accounts	have been prepared in accordance mth the Charities				Act 2011		and the Charities	Statement				of Recommended
	Practice (FRS102)
	East Barnet Baptist Church is a registered charity (No: 1130758)and meets the definition					of a	public benefit entity under				FRS102.
	Assets and liabilities are initially recognised at historical cost or transaction value unless					otherwise stated in the relevant
	accounting pohcy notes.
b	Income recognltlon
	All incoming resources are included	in the Statement of Finanaal Activities when the		chanly is			legally entitled to the income after
	any performance conditions have been met, the amlount can be measured reiably		and it			is probable		that the income	will		be received.
c	Doitstlohs
	Donations are accounted for gross	when received No fixed asset gifts m kmd were		received in the				year or the previous			year.
d	Legacies
	Legaaes are accounted for on the	earlier of notdication of an impending distnbution		and		legacy being received, provided					that	the
	legacy can be properly quantified.
e	Investment income
	Investment income is included in the accounts in the year in which it is receivable.
I	Expendilure recognition
	Ag expenditure is accounted for on	an accruals basis. Expendnure is recognized where			there		isa legal or constructive			obligation			to
	make payments to third parties, it is probable ihal sehlement will be frequired and the amount						of the	obligation can be measured
	reliably.
g	Fund-raising and publieily costs
	The Church does not make formal	appeals for funds and expenditure on these items		is therefore not material.
h	Grants payable
	The Church makes grants lo individuals and other organisations whose charitable		ob)acts compliment its work They						are accounted
	ior in the year in which they are paid or when the recipient has been notified ofthe		grant			and payment is unconditional.
	Suppow costs
	Support costs are those that assist	the work of the Church but do not directly reporesenl				charitable		activities and include			office
	costs and governance cost. Much	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		or their services.
	Rxed assets
	The Church land and premises and	the Manse are hekl on behag of the Church by	the London				Bapcst Properly Board Limited					as
	Custodian Trustees.
	In accordance with the latest accounting regulations the Church has been revalued		at L		1,400,000.
	Flat 5 Hill Court - this flat is situated	in a two storey block of flats and masonettes -	it	is leasehold which expires on the 28September 2154
	231 Crescent Road is situated mthin the Church Complex and is 1stas 4 flatlets.
	The Manse, purchased in 1898,is	included at onginal cost as, in the opinion of the	Managing Trustees, the propehy has								a high
	residual value which renders depreciation charges immaterial.
k	Depreciation
	Provision is made for depreciation	of computer and other equipment, fixtures and fittings				held	for use by the Church at			annual		rates
	calculated to spread the cost (less	anticipated residual value) ofdeach asset on a straight				line	basis	over the expected		useful		lde
	of 5years. However, equipment purchases costing less than 5'1,000are wtriaen-off			in Ihe year in which the expenditure							is incurred.
	Once such assets are fully depreciated, the cost and accumulated depreaation are eliminated						from	the Financial Statements.
	Funds
	The General Fund (unrestncted) is	available for use at the discretion of the Managing		Trustees			in furtherance of the general
	oblectives of the charity and which	have not been designated for other purposes.
	Restrcled Funds are funds which are lo be used in accordance mth specific restrictions				imposed by donors or which				have been
	raised by the Church for particular	purposes Any costs of raising and administering		such funds are charged against					the		specific
	fund. The aim and use of each restncted fund is set oul in the Notes to the Financial			Statements.
	The Deacons made the decision in	August 2018,that the all of the designated funds		( Building			Fund	& Mission Fund	)should			be
	transferrred to the General Fund to simplify presentation

YE	AR ENDED 31 MARCH 2021 (co	AR ENDED 31 MARCH 2021 (co	ntinued)
2	DONATIONS AND LEGACIES		INCOME		Unrestricted	Restricted	Year to	Yearto
					Funds	Funds	31/03/2021	31/03/2020
	Offenngs & Donations				65,503	420	65,923	78,141
	Tax refunds				10,897		10,897	14,546
	Insurance Claim							3,087
	Baptist Pension Scheme	Deficit	Adjustment		1,200		1,200	2,000
	Other income				172		172	3,41 2
	Transfem /n				514		514
					276,266		278,706	2101,186
3	INVESTNIENT INCOME				Unrestricted	Reslrimed	Year to	Yearto
					Funds	Funds	31/03/2021	31/03/2020
	Bank interest				16		16	95
	Rent of Church premises				25,878		25,878	46,819
	Rent of Church properties				37,784		37,784	26,692
					263,678		263,678	273,806
4	CHARITABLE ACTIVITIES EXPENDITURE				Unrestricted	Restricted	Year to	Year to
					Fun/la	Funds	31/03/2021	31/03/2020
	General Fund:
	Staff costs - see Note 15				69,751		69,751	74,863
	Church Premises Insurance		Premium	(includes 231 CR)	4,308		4,308	3,377
	Church - Electricny,	Gas &	Cleaning	materials	7,835		7,835	5,993
	Church - PA Sound	Desk			921		921	872
	Office Expenses				2,669		2,669	1,397
	Equipment Purchase
	Church Events				459		459	3,466
	Church Acttvities				126		126	1,298
	Subscription Fees				2,049		2,049	2,609
	Benevolent Expenditure
	Training & Conference							1,367
	JG Student Fees
	Sundry Expend							1,435
	Mission - see Note 16				11,619		11,619	21,600
	Manse Repairs				878		878	1,086
	5 Hill Court				1,676		1,676	14,535
	231 Crescent Road				5,176		5,176	3,910
	Professional fees				4,363		4,363	3,728
	Buiklings Insurance	- 5 HC	& The Manse					852
	Council Tax &Water Rates		- Manse		3,144		3,144	3,100
	Repairs & Maintenance				3,057		3,057	11,269
	Loan Account Interest				917		917	1,187
	Trans/er Out				514		514
	Depreciation				472		472	484
	Restricted Funds:
	Small Lift Expend					12,218	12,218
	Youth Worker					500	500
	Benevolent Fund							300
	Min Support - Joy							1,500
					2119,934	212,718	2132,652	2160,228

Bap	tist Union Pension Scheme Degclt (son	tist Union Pension Scheme Degclt (son	tlnued)
The	fmsncisl assumptions underlying the valuation		were as folcws o
	RPI Price inlheon CPI Price infhlion	assumption assumption	3.50% 2.75%	Dsfwred Pension mcrsases -Pre April 2008	3.50%
	Mbimum Psnsmn	Income increases	3.60V	-Post April 2009	2.50%
	Pellslrxreble Salary los/esses		3.85%	Pension Smreases (BPS main scheme 9803PSpensions
	Assumed relume			- Pre April 2006	2.70%
	-Pre retirement		3.50'/	-Post April 2006	2.00%
	-Post retirement		2.25/

	sfm3/2021	3I /IN2020
Deawd Combulion Plan:
Current Psnod Cntrb/ri/ms Muei Empbyer Darned Banco Plan De/coney~In rmrpecf o/ prior servrim penod	1,681 2,218	1,947 2,892
rirkmona/ Funrl'ns Charge	3,728	3,535
	27,627	28,374

	Note: The debt quoted lor Ihs BPSEmployers	De/icisncy	has nol been calculated	has nol been calculated	in acconfsnce	with the regutatrirns	with the regutatrirns	laid done in FRS
	102bul is Ihe /ours quoted by the BPSin their	note lo the	ctmrch dated 20th March 2021
13	RESTIECTED FUNDS
		01/04/2020		Income	Expended		Transfers	31/03/2021
	Benovelent Fund
	Bugdl/lg FU/ld
	Minsupport Joy
	Mission Fund
	Restricted Gift Fund
	Small Uft Fund	10,570			(12,218)
	Youth Worker Fund	1,000		420	(500)
		211,570		R420	(212,718)		21,648	R920

14	STAFF COSTS					Year to	Year to
						31/03/2021	31/03/2020
	Minister's stipend, Employers' National	staff salaries and pension costs Insurance (Nett/, allowing for Employment		Allowance	of23.000	67,550 200	71,294 1,218
	Minister's expenses and book allowance Visiting Preachers					1,921 80	2,772 798
						269,751	276,081

	No amoun	t was re	imbursed to the Managing Trustees in respect of expens	es incurred as Managing Trustees (2019-2020:nif).
15	MISSION			Unrestricted	Unrrestrlsted
				Fuilda	Funds
				Year to	Year to
				31/ILS/2021	31/03/2020
		BMS		3,228	6,000
		Home Mission		4,519	8,400
		Kaihalia	Cafe Church	968	1,800
		Missions	Fund
		Other- Missions
		Spurgeon's College		968	1,800
		Tear Fund		968	1,800
		Wycliffe	Bible Translations	968	1,800
				211,619	221,600