## **West Malling Baptist Church** ## _**2020 Report for Charity Commission**_ Statutory Information ## **Registered Address** 61 Swan Street, West Malling, Kent, ME19 6LW Charity Registration Number 1130977 ## **Trustees** |**Trustees**|| |---|---| |**Name**|**Date appointed**| |Rev D.Baxter (Minister)|January 2017| |Mr. R.Colechin|April 2019| |Mr. C.Cornwall (Treasurer)|April 2019| |Mr. A.Waitt|May 2018–resigned March 2021| |Miss J.Webb (Secretary)|March 2017| |Mrs.W.Mann|March 2017| |Mr J Davis|September 2021| ## **Property Trustees** The Baptist Union Corporation Limited Baptist House 129 Broadway Didcot Oxfordshire OX11 8RT ## **Bankers** National Westminster Bank Plc 718 London Road Larkfield Aylesford Kent ME20 6AN ## **Independent Examiner** Precision Accountancy LLP 15 Commercial Road Paddock Wood Kent TN12 6EN 1 ## **Annual Report for 2020** The trustees present their Annual Report and financial statements for 2020. ## **Charitable Object** The Charity is governed by an Approved Governing Document which states that 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. The Church occupies premises which are held by the Baptist Union Corporation Ltd. on Trusts which are entirely compatible with the above object. ## **Organisational Structure and Decision making processes** Members of the Church are accepted in accordance with the Constitution which requires them to be or to have been publicly baptized or by 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 six times per year and has responsibility for the overall policy of the church. An annual meeting takes place in September when the annual accounts, reports and approval of the auditors for the next years accounts takes place. In accordance with the Constitution, the members appoint up to ten Trustees (including the Church Secretary and Treasurer) and collectively known as the Deacons, who together with the Minister (when in office), are responsible for the day to day running of the church's work and witness, and the financial and legal aspects of the charity. 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** 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 generally. 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 both 10:45 a.m. and 6.30 p.m. There are also occasional services at other times which are advertised on the Church Notice Board and the website (www.wmbc.org.uk). There is a full children's programme during the morning services. The church seeks to be a friendly and welcoming community and anybody is free to attend any of these services. The Church runs a series of house groups for the growth of faith and 2 discipleship in the homes of some members, and further details of these can be obtained from the Trustees on request, or at the Sunday services of worship. The Church runs a number of groups that meet on the church premises. These include: - Weekly Parent &Toddler Group (Monday) - Monthly Messy Church for families (Last Saturday) - Monthly coffee morning (second Wednesday) All of these have the purpose of assisting the community and demonstrating the love of Jesus Christ. From time to time the Church runs courses in parenting, marriage preparation, and courses for people interested in discovering more about Christianity. Some of these courses are run in partnership with other local churches. The Church has an established Pre-School, which serves the local community. It is run by trained qualified personnel and is inspected by Ofsted. The Church, in partnership with third parties, provides its premises for use to socially disadvantaged groups and a local community choir. The Church also runs various other events for young people, and men and women. A fuller listing of all our activities is shown in our AGM report for 2020 (which is available on request). 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 Trustees 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 2020 was a positive year in the life of the church despite the restrictions by the Government through the national Coronavirus pandemic, and that it is able to pursue its mission purposes in 2021 with confidence. ## **The Impact of the Covid-19** From March 2019 the church closed for Sunday Worship following the UK Government guidance and that of The Baptist Union of Great Britain. Sunday worship moved to an on-line service. All weekly activities closed until restrictions on lockdown were lifted. However the Pre-school could recommence when allowed to do so. To be inclusive, the congregation who were unable to access the internet were invited to attend a Monday worship service when this was permissible, keeping within the Government restrictions on church gatherings. The church members meeting also moved onto ‘zoom’ and any decisions were later ratified by the members when they met physically in July 2021. Written reports from the Treasurer, Secretary and Minister were emailed or posted to all members prior to these meetings. The church also continued to support the local community, for example: offering 3 lifts for appointments, giving supermarket vouchers to those in need. The Trustees also continued their monthly meetings over Zoom. One new member joined the church in 2020. The overall membership total at 31st December 2020 was 74. ## **Financial Review 2020** The Church continues to raise the funds which it needs to carry on its activities from within its own membership and congregation. No wider public appeal was made for funds during the year. Total income fell by £3,400 in 2020. Offerings increased by £557 which was a surprise as due to Covid-19 the Church was closed for much of the year and normal weekly offerings could not be taken. However, the congregation ensured their Offerings reached the Churches bank account in other ways for which we are grateful. Pre-School income decreased by more £5,000 as numbers of children attending were lower also at least partially due to Covid-19. Total expenditure decreased by more than £37,000 mainly due to suspending maintenance projects in 2020 until the financial effects of Covid-19 on our income became clear plus the high expenditure mainly on the Manse in 2019 not needing to be repeated. Pre-School expenditure decreased reflecting the reduction in their income. Bank and Cash Balances increased by £11,038 during 2020 to a total of £76,426 at 31 December 2020 which is adequate to fully continue the work of the Church in 2021 and beyond. 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 substantially 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 Statement. The Trustees have established a Reserves Policy and are satisfied that there are sufficient reserves at the Balance Sheet date, together with ongoing income anticipated, to enable the Church to function effectively in the coming year. 4 WEST MALLING BAPTIST CHURCH INCLUDING SWAN STREEf PRE4CHOOL CHARITY NUMBER 1130977 FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2020 WEST MALLING BAPTIST CHURCH FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2020 GENERAL FUNDS RECEIPTS AND PAYMENTS ACCOUNT Recelpts Noto 2020 2019 Weekly offerings Donation8 Income tax recovered on gifts Investment income Rents and contributions for use of premises Raised for other causes £67,011 £6,602 £18,052 £124 £66,454 £1,939 £17,824 £516 £2,346 £7,440 £6.603 Total Re £98,932 £96,519 Payments Ministy Mission Upkeep of premises Administration and other costs £47,018 £23.738 £18.505 £7,039 £46.276 £19,854 £21,816 £6,525 tsIPa ments £96,300 £94.471 Surplus for the year Balance brought forward £2,632 £21,673 £2.048 £19,625 Balanc8 carried forward £24306 £21673 ADDITIONAL MISSIONARY FUND RECEIPTS AND PAYMENTS ACCOUNT Recelpts nations £1,875 £2,581 Payments Tearfund Transforning Lives for Good Blythswood Care Christian Blind Mission Bamabus Fund BMS Worfd Mission WMBC - BMS Insight Mission to France150 Days of Mission The Family Trust Tha Salvation Am Total Pa ments £756 £439 £250 £170 £160 £100 £0 £0 £0 £1,875 £144 £0 £250 £384 £0 £250 £955 £484 £114 £2,581 Surplus for the y￿r Balance brought forward £0 £0 £0 Balance carrled forward £0 SWAN STREET PRE-SCHOOL RECEIPTS AND PAYMENTS AccouKr Receipts Nots Kent County Council ftjnding Other fees Pre-schools Collaboration Coronavius Job Retention Scheme Other income 2020 2019 £55,144 £5,756 £5.382 £2,599 £288 £56, 124 £12, 794 £4,741 £0 £615 Total Recei £69,167 £74,274 Payments Wages and training costs Pre-schools Collaboration Speech Therapy Craft items Equipment Unifom)s Refreshments Adminislration Insurance Upkeep of pr8mises £56,050 £9,200 £70 £290 £201 £225 £65,537 £4, 707 £770 £422 £427 £555 £785 £1. 155 £795 £1,440 £860 £806 £694 Totsl Pa me £68.762 £76,593 Surplusl(Deflcit) for tho year Balance brought forward £405 £2,186 £(2,319) £4,505 Balance carrled forward £2,591 £2,188 BUILDINGS MAINTENANCE FUND Receipts Transfer from General Fund £5,000 £0 Payments £0 £0 Surplus for the year Balance brought forward £5,000 £14,848 £0 £14.868 Balance carrled forward £19,848 £14.868 MANSE DEVELOPMEpif FUND Receipts Transfer from General Fund £5,000 £5,OQO Payments (transferred to General Funds) £0 £20,036 Surplusl{Deficlt) for the year Balance brought forward £5,000 £5,000 £(15, 056) £20,036 Balanc• carrled forward £10,000 MINISTERIAL SUPPORT FUND 2020 2019 Receipts £0 Payments Donations to churches in Fran Donation to BMS World Mission Donation to Home Mission Tranferred to General Funds £1.000 £500 £500 £0 £0 £0 £0 £T.425 Total men £2.000 £7,425 {Defl¢it) for the year Balance brought forward £(2,000) £21,682 £(7,425) £29, 107 Balance carrled forward £19.682 £21,682 STATEMENT OF ASSETS AND LIABILITIES AT 31 DECEMBER 2020 Notes 2020 ASSETS: Bank and other cash balan￿S 2019 10 £76.426 £65,388 REPRESENTING BALANCES ON THE FOLLOWING FUNDS General Funds (unrestricted fund) Buildings Maintenance Fund (designated fund) Manse Development Fund (designated fund) Ministerial Support Fund (designated fund) Addrtional Missionary Fund (restricted fund) Swan Street Pr&School (restrided fund) £24,305 £19,848 £10,000 £19.682 £0 £2,591 £76,426 £21.673 £14,848 £5, 000 £21,682 £0 £2,185 £65,388 Assets held for the Church's own us8 £2,490,003 £2,450,594 CREDITORS: Current liabilities Pension Scheme liabilty Total Llabilities £465 £20,325 £20.790 £293 £31,977 £32,270 12 NOTES TO THE ACCOUNTS 1 Basis of accounts: These accounts have been prepared on a"receipts and payments" basis and accordan￿ with Sectton 133 Charities Act 2011. 2020 2 Donallons and other Income: Donations Legacles Other income Totsl Donation$ and Other Income 2019 £4,425 £2,OC £177 £6,602 £1, 153 £0 £786 £1,939 3 Invostment Income: Bank interest Interest on Dep)sit with the Baptst Union of Gr&2t Brrtain Total Investment Income £4 £120 £124 £9 £507 £516 4 other Causes: 2020 Ralsed Glven 2019 Restrlcted Funds BMS World Mission ROPE Charitable Trust Transforming Lives for Good Barnabus Fund Salvation Amiy Insight Mission lo France Other items Raisod Glven £2.415 £2.475 £765 £705 £0 £0 £243 £6,603 £2.390 £2.475 £810 £705 £0 £0 £283 £6,663 £992 £1,351 £0 £0 £925 £4.132 £40 £7.440 £992 £1.351 £0 £0 £925 £3,984 £0 £7,252 Unrostri¢ted Funds BMS Wodd Mission Home Mission Evangelical Alliance £0 £0 £0 £0 £5,725 £5,030 £200 £10,955 £0 £0 £0 £0 £4,649 £4,550 £200 £9,399 Total Other Causes £6,603 £17,618 £7.440 £16,651 2020 5 Minlstry: Minister's 51ipend Pension contributlon National Insurance Ministerfs expenses Pulpit supplies Manse upkeep Transfer tollfroml Manse Development Fund {net) Transfer to Ministerial Support Fund Other ministry costs 2019 £24.000 £5,947 £438 £738 £510 £10.277 £5.000 £0 £108 £47.018 £23,460 £6,731 £518 £1,382 £1,405 £35,002 £(15,036) £(7.425) £239 £46,276 The Minister acts as one ol the Church's trustees arHJ receives remuneration and other beneffts in respect of his services as Minister. including the provision of manse a￿ModatIon owned by the Church. 6 Mi8810n: Given to other causes (per note 4) Loc81 evangelism & social action Pre-school Support 2020 2019 £17,618 £2,630 £3,490 £23,738 £16.651 £3,203 £0 £19,854 7 Upkeep of Church and Abbey View House pYembe8: Utilities Cleaning Insurances Repairs and maintenance Transfers to Buildings Maintenance Fund Purchase and repla¢ement of equipment Other items £3,707 £1,839 £2.356 £4.489 £5,000 £139 £975 £18,505 £4,633 £1,629 £2,324 £10,158 £0 £2,355 £717 £21,816 8 Admlnl8trntioTr: Printing and stationery Telephone and postsge Subscriptions Bank charges Church website Television and ¢opyright licen Professional fees Other items £2.435 £824 £470 £448 £88 £889 £276 £1,609 £7.039 £2,522 £670 £443 £534 £126 £784 £264 £1,182 £6,525 9 Pre-school8 Collaboratlon is a Training FurFd foi a group of 11 Pre-Sch¢)ols that commenced in September 2017 and tor which Swan Street Pre-school is the lead. Funding is provided by Kent County Council on a school year basis, September to August, so income and expenditure are not fully matched in these a¢o)unts that are produced on a calendar year bask8. 10 8ank and other ca$h balance8 National Westminster Bank accounts Baptist Union Corporation deposft account Pety cash £40.119 £36,307 £0 £76,426 £29. 170 £36, 188 £30 £65,588 11 Ass8ts held for tho Church's own use The Church is the beneficial owner Isubject to the relevant trusts) of the following assets, the legal title lo which is held by the Church's ¢usi(MYian trustee, the Baptist Union Corporation Ltd: They are shown at insured value. Church premises, 63 Swan Street, West Malling ADO&y view Mouse, 61 Swan streeL West Malling The Manse. 86 Offnam Road, West Malling £1.033,528 £1,033.528 £338.232 £2,405,288 £1.022,291 £1.022,291 £322.218 £2,366,800 The Church also owns fixtures.fumiture and equipment wrth an insured value of.. £84,715 £2,490,003 £83, 794 £2,450,594 12 PeTr8lon Schorne Llabilttles The Church is a parb"cipaling empbyer in the 8apb.st Pension Scheme fthe Scheme'l. which is separate legal entsty which is administered ty the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separatety from those of the Empioyer and other pafts'cipating employers. The Scheme, previousty known as the Baptist Ministers, Pension Fund, started in 1925, but was closed lo future accru81 of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefil IDB) PLgn was a pension of one eightieth of final minimum pensionable income for each year of pensionable Service together vrith additional pension In respect of premiums paid on Pensionable Int))me in ex￿$$ of Minimum Pensionable Income. Since l January 2012, benefits have been provkled through a Defined Contribution (DCI Plan. A fomial valuation of the DB Plan as * 31 D￿rntser 2019 was made by a professionally qualified Actuary using the Projected Unit Method. At the valuation date the market value of the OB Plan assets was £298 million, whilst the tevel of assets needed Io p8y beneffts was £316 million, giving g deficit of £18 million {equivalent to a past seNice funding level of 94%). The Church and other partscipating employers in the DB Plan are collectivety ￿￿nsible for funding this deficit The next actuarial valuation of the DB Plan wthin the Scheme is due to take place not later than as at 31 December 2022. Under the Schedule of Contributions, Ihe Church makes a monthty payment in respect of the DB scheme defiul, currentty £308, which will increase in line increases in Minimum Pensionable Income. The SGhedule of Contributions foresees these contn"butions continuing until June 2026. The pension scheme liabilty shown in the Statement of Assets and Liabilities is calculated as the current rate per month muhiplied by the number of months remaining in the current Schedule of Contribultons,which arnounted to £20,325 at 31 December 2020. The Church has been advised that the estimated cost fr)r the Church to buyout their Pension Scheme liabilities al 31 December 2020 was £42,800. The accounts and Statement of assets and Ilabilities set out on pages 1 to 6 relallng to the year ending 31 December 2020 are as approved by the Trustw on 10th Juno 2021, and are signod on th•lr bohalf by: Minister. Treasurer. INDEPENDENT EXAMINER'S REPORT Repxjrt lo the Trusleeslmembers of WEST MALLING BAPTIST CHURCH On a￿UnIS for the yeaf ended 31 December 2W20 C￿ty rHJmber 11&)977 Set out on pages 1to6 RespectNe responsibilitses of trustges The charitys trustees afe responsible forthe prep8r8tion ofthe account8. and examiner The charitls trustees consider that an au(fit is not required for this year under sec*on 144121 of the CharTbes A¢t 2011 (the 2017 A(ai and that an independent examinalion is needed. tt 18 my rBponsibiltty to.. examine the acwjnts under section 145 of the Act.. to follcN4 the procedures laid dovm in the General Direthons given by the Charity Commissioners (under section 145(5llbl of the 2011 Ad),. and to state whether parbcular matter5 have comé lo my att&ntion. Basis of independent examlnefs stslement My examination w83 carried (Krt in accgrdance vKth General Direction$ gNen by the Charity Comrnission. An examination indudes a rewew of Ihe a¢o)urrting records kept by the charity and 3 (x)mparison of the accounts present•1 with those records. It also indudes consideration of any unusual item$ or di8dosures in thè a￿oUnts, and seeking explanation8 froffl the trusttre8 cDnceming any suth matters. The procedufes undertsken do not provide all the ewdence that Y+￿￿$d be required in an audit, and nsequentty no opinion is given as to whether thè aLrounts present a Irue and f8irt view and the repc¥t i¥ limtted to those matter¥ 8et out in Ihe ststement bekN4. Independent examinerfs staterTrent In c￿n￿lDn my examination no matter has cx)me to my 8ttention (11 *thich gwes me reasonable cause to believe that in any material resK*d the requirements: (a) lo keep ar£ounting rs(x)rds in 8¢(K￿dance wrth sedion 130 of thè 2011 A(#.. and (b) trj piepare aco)unts ￿1¢h aecord the acuunling recx)rd8 and lo compty ￿ryth the aco)unting requirements ofthe 2011 Act have not been met.. or (21 to vknid), tn my opinion. attention should be dra¥¥n in ord&rto ènabkn a proper urKler¥tan¢Ying ofthe accounts to be reathad Signed Name PRECISION ACCOUNTANCY LLP A(klress 15 COMMERCIAL ROAD PADDOCK WOOD KE TN126EN