## **West Malling Baptist Church** ## _**2022 Report for Charity Commission**_ Statutory Information ## **Registered Address** 61 Swan Street, West Malling, Kent, ME19 6LW Charity Registration Number 1130977 ## **Trustees** |**Name**|**Date appointed**| |---|---| |Rev D.Baxter (Minister)|January 2017| |Mr. C.Cornwall (Treasurer)|April 2019| |Miss J.Webb (Secretary)|March 2020| |Mrs.W.Mann|March 2020 (Deceased August 2023)| |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 Suite 48/49 Bradbourne House New Road East Malling Kent ME19 6DZ 1 ## **Annual Report for 2022** The trustees present their Annual Report and financial statements for 2022. ## **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. 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 10:45 a.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. 2 The Church runs a series of house groups for the growth of faith and 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: - Monthly Messy Church for families (Last Saturday) - Monthly coffee morning (second & Fourth Wednesday in the month) - CAP Money Course 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 also provided a Warm Space in the winter to support those who might appreciate being in the warmth during the cost of living crisis. The church worked in partnership with our two local churches. In May 2022 the church supported the local community of West Malling by serving as a Polling Station. It has also continued to support the local community, for example: giving supermarket vouchers and food parcels to those in need. The Church operates systems to ensure that all people working with children and adults at risk are appropriately vetted with regard to the Disclosure and Barring Service. We have an appointed Safeguarding Trustee and policy. 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 programs 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 2022 was a positive year in the life of the church, and that it is able to pursue its mission purposes in 2022 with confidence. ## **Swan St Pre-school** For many years the church has run a pre-school. In September 2021 it was becoming obvious that pupil numbers had significantly decreased, as well as local council funding, to the point that it was facing an ever increasing deficit. It was reported by the Pre-school Managers to the Trustees in September 2021. 3 The Trustees agreed to church funding Pre-School and underpin the deficit for the coming academic year. But, this would be on the firm proviso that a ‘rescue plan/plan of action’ be drawn up and worked through in this academic year to give the Pre-School the best chance of continuation. It was agreed that there should be an action plan to address: 1. Accountability 2. Preschool as part of the mission of the church 3. Viability The Trustee kept the development of the Pre-school under constant review. A Special Church Members Meeting gathered in November to allow Members to discuss the situation. However it had become increasingly apparent that by December Pre-school was unsustainable moving into 2022. It was decided by the Church Members at a Special Church members Meeting in December to begin the process of closing the Preschool at the end of July 2022. ## **Trustees & Membership in 2022** There are appointed Trustees for Safeguarding, Health and Safety, General Data Protection. The overall church membership total at 31st December 2022 was 71. ## **Financial Review 2022** 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 £26,612 in 2022 mainly due to the reduction in Pre-School income of £24,587 because, as mentioned above, the Pre-School closed in July 2022. Offerings increased by £1,725 (2.8%), but Income tax recovered on gifts fell by £2,542 reflecting the reduction in offerings experienced in 2021. Total expenditure fell by £8,545 again mainly due to the closure of the Pre-School whose expenditure was down by £17,162. This did not include redundancy payments to managers and staff of £23,131 which was met from Church funds, mainly the Ministerial Support Fund. Bank and Cash Balances decreased by £26,614 during 2022 to a total of £41,265 at 31 December 2022 which is adequate to fully continue the work of the Church in 2023 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 4 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. 5 WEST MALLING BAPTIST CHURCH INCLUDING SWAN STREEf PRE4CHOOL CHARrrY NUMBER 1130977 FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022 WEST MALLING BAPTIST CHURCH FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022 GENERAL FUNDS RECEIPTS AND PAYMENTS ACCOUNT Recelpts 2022 2021 Weekty offerings Donationg Income tax recovered on gifts Investmenl income Rents and contributions for use of premiseg Ralsed for other causes Reimbursement of Pre-school Support £62,333 £4.712 £15,924 £276 £137 £4,857 £7.072 £60, 608 £5,212 £18,466 £591 £4,412 £0 £95.311 £89.369 Payments Mlnlstry Mission Upkeep of premis88 Adminlstration and other costs £42,902 £27,016 £22,305 £7,512 £40, 791 £23,067 £18,590 £5,385 £99,735 £87, 833 IDeflcltllSurplus for the year 8alance brought forward £(4,424) £25,841 £1,536 £24,305 Balan¢e carrled lorward £21,417 £25,841 ADDITIONAL MISSIONARY FUND RECEIPTS AND PAYMENTS ACCOUNT Rocelpts Don ns recei £2.080 £2,975 Payrnents South Eastern Baptist A88oclation- Home Mission Local Food Banks Gen8ral Fund for"Known & Loved. Tearfund Blythswood Care Barnabus Aid Mission Aviation Felloh￿h1p BMS World Mi88ion Mercy Shlps £485 £450 £445 £240 £250 £230 £0 £0 £0 £2.080 £0 £0 £315 £250 £0 £1. 135 £940 £335 £2,975 Surplus for the year Balance brought forward £0 £0 £0 £0 Balance ¢arrled forward £0 SWAN STREET PRE4CHOOL RECEIPTS AND PAYMENTS AccouKr During the 2022r23 academic year it became clear that Swan Street Pre-school was no longer financially viable and the decision was taken to close the the Pre-school at the end of the academic year on 20th July 2022. The Managers and all remaining stsff were made redundant on that day, with all due redundancy payments being met from Church fijnds. Note 2022 2021 Recoipts Kent County Council funding other fees Pr&Schools Collaboration Disposal of Equipment Other income £35,053 £1,686 £0 £650 £41 £48, 764 £8,077 £5,176 £0 £0 £37,430 £62,017 Paymon*• Wages and tralnlng costs Pre-schools Collaboration Craft items Equipment Uniforms Refreshments Administration Insuranc8 Upkeep of premlwd Closure costs Refund of financial support to Church fund8 £32.014 £162 £82 £1,032 £125 £210 £384 £483 £190 £684 £7,072 £51. 721 £5,003 £143 £521 £0 £377 £786 £806 £243 £0 £0 £42,438 £59,600 Surplu•l(Deflctt) for th• year Balanc• brought forward £(5,008) £5,008 £2,417 £2,591 Balanc• carrl•d forward £0 BUILDINGS MAINTENANCE FUND Rac•lptA Transfer from General Fund £2,500 £0 Payment• Transfei to General Fund £0 £12,500 Surplus for the year Balance brought forward £2.500 £7,348 £(12,500) £19,848 Balanc• carrf•d lo￿ard £9.848 £7.348 MANSE DEVELOPMENT FUND 2022 2021 Receipts Transfer from General Fund £1,500 £0 Payments Pre-school Redundancy Payments £1,500 £0 Surplusl(Deflclt) for the year Balanco brought forward £0 £10,000 £0 £10,000 Balancé carried forw•rd £10,000 £10,000 MINISTERIAL SUPPORT FUND R￿elp￿ £0 £0 Payments Pre-school Redundancy Payments £19,682 £0 Surplus{Deflclt} for the y￿r Balance brought forward £(19,6821 £19,682 £0 £19,682 Bolanco ¢arrled forward £0 £19 682 STATEMENT OF ASSETS AND LIABILITIES AT 31 DECEMBER 2022 Noto8 2022 2021 ASSETS: Bank and D8p08tt A￿Unt Balane 10 £41,265 £67 879 REPRESENTING BALANCES ON THE FOLLOWING FUNDS General Funds (unrestrictad fijndl Bulldings Malntenance Fund Ideslgnated fund) Manse Development Fund (designated fund) Ministerial Support Fund {design8led fvnd) Additional Misslonary Fund (restricted fund) Swan Street Pre-school {r8Stri¢ted fund) £21,417 £9,848 £10,000 £0 £0 £0 £41,265 £25,841 £7,348 £10,000 £19, 682 £0 £5,008 £67,879 Assets held for the Church's own use 11 £2,937,477 £2,603, 109 CREDITORS: Currenl Ilabllitles Pension Scheme liability Totsl Llabllltl £0 £0 £0 £495 £16,874 £17.369 12 NOTES TO THE ACCOUNTS l Ba818 of accounts: These accounts have been prepared on 8 "receipts and payments" basis and accordance with Sectlon 133 Charities Act 2011 2022 2021 2 Donatlon8 and other In¢om•: Donations Legacies Gr8nts for repalrn to Ilsted buildin9 other income Totsl Donatlonl and Other Incomo £3.421 £1.000 £0 £291 £4,712 £1.633 £0 £3,356 £223 £5,212 3 Invmtmont Incorn•: Bank intérèst Interest on deposit wlth tha Baptist un￿￿ of Great Brttaln Total Investment Incom• £10 £1 £79 £80 £276 4 Oth•r Cau•0•: 2022 Glv•n 2021 R•kn•d Rats•d Glv•n Restrlclod Fund• BMS World Mission ChuTches Together in Malllng Prolect PossibLg {formety Rope Chanlable TnJstl Tronsforming Lives for Good Tearfynd Assistance lo Church Family Bamabu5 Fund Other items £1,450 £1,5CN) £780 £0 £20 £1 £487 £540 £4,857 £1.450 £1.500 £760 £0 £80 £100 £572 £540 £5,002 £1,206 £0 £1,736 £45 £450 £975 £0 £0 £4,412 £1,201 £1, 736 £420 £975 £0 £0 £4,332 Unr••trlcl•d Fund• BMS Wodd Mission Home Mission Evangelical Allian¢ £0 £0 £0 £0 £4.290 £3,600 £200 £8,090 £0 £0 £0 £0 £4,490 £4,490 £200 £9,180 Totsl Othor CauM• £4,857 £13,092 £4 412 £13 512 2022 2021 6 Mlnl8ty: Minister's stipend Pension contribution National Insuranc8 less Employment Allowance Ministerfs expenges Pulpit supplies £24.854 £5,548 £153 £1.004 £640 £9.031 £1.500 £172 £42.902 £24, £6.968 £25 £654 £595 £7.639 £0 £410 Man$8 LJpke8P Transfer to Manse Devebpment Fund Other ministy costs The Minister aGts as one of the Church's trustees and receNes remijneration and other benefits in pe¢t of his services as Minister, includin9 the provkgion of manse accom0d￿.on owned by the Church. 2022 2021 6 Mls81on: GThien to other causes {per note 41 Local evangelism & social action P￿-SChool Support £13.092 £2,935 £10,989 £27.016 £13,512 £2,262 £7.293 £23.067 7 Upk•ep of chU￿h and Abbey Vl•w Houlo prnml80•: £3.343 £1,874 £2,709 £10,741 £2,500 £551 £587 £22,305 £2.565 £1,618 £2.444 £21,560 £(12,500J £1,878 £1,025 £18,590 Cleaning Insurances Repairs and malntsnance Transfers tollfroml Buiidings Maintenance Fund Purch88e and replacement of equipment Other itsms 8 Admlnhtrntlon: Printing and stslionèry Telephone, broadband and postage Subscrfptlon8 Bank charges Television and copynght Ilc•nce8 Professional fees other item8 £1.981 £995 £454 £396 £983 £288 £1.214 £738 £480 £395 £897 £282 £1.381 £5.385 g Prn4chool¥ Collabor•tlon is a Training Fund for a group of 10 Pr&S¢h¢)ols that commenced in Sepl&mb6r 2017 and for which Swan Street Pm-school was the lead. Funding is prowded by Kent County Council on a sch¢JoI year basis. September to AugusL so income and axpendibjre are not fully matched in these accounts that are wcéuced on a cabndar year l)a8iS. 10 Bank •nd d•po•tt bal*ne•• National Westminster 8ank acuunts Baptist Unlon Corporgtlon depostt account £29,612 £11,653 £41,265 £36,492 £31,38T £67 879 11 A•$et8 h¢ld for tho Church'8 own Im• The Church is the beneficial owner (subject to the rebvant trusts) of the foll0v￿ng assets, th818gal title to which is hold by the Church's custodk?n trustee, the Baptist Union Corporation Ltd.. They are shown at insured value. Church premises. 63 Swan Stree( West Malling Abbey View House. 61 Swan Stree( Wtsl Malling The Manse, 86 orrham RO￿1. West Malling £1,2￿,786 £1.208.786 £424.988 £2,838.560 £1,072,686 £1.072,686 £369,812 £2,515.t84 The Church also owns fixtures.fumiture and 4uipmènt with an insured value ot. £98,917 £2 937,477 £87,925 £2,603,109 12 Ponslon Scheme Llabllltles The Church is a parbcipabng employer in the Bapbst Pension &hem8 rthe Sch8m8"I, which is separate legal enb'ty which is administered by the Pen￿On Trustee (Baptist Pension Trust Limited). The ass8ts of the Scheme are held separatety from those of the Employer and other pa￿'CIPatIng employers. The Scheme, previously known as the 8aptr.st Ministers. Pension Fund, stsrted in 1925, but was closed lo future accrual of defined tenefits on 31 December 2011. Prior to this dale the main bènéfit provided through the Defined Benefrt IDB} Plan was a pension of one eightieth of final minimum pen8ionable income for e8ch year of pensionable seThice tc*Jether with addits'onal pension In respect of premiums pabd on Pensionable Income in excess of Minimum PensK)nable Income. Since 1 January 2012. ￿nefits have been pn)vided through a Defined ContributKin (DCI Plan. A fomal valuation of the D8 Plan as at 31 December 2019 was made by a prof8ssionalty qualified Actuary using the Proieded Untt Method. At the valuation date the markel value of the DB Plan assets was £298 million. whilst the level of assets needed to pay benefits was £316 Mill￿n, giving a defieil of £18 mlllion {equiv8lent to a P8St service funding level of 94%). The Church and other parts'cipating employers in the D8 Plan are col*tsvety responsible for fvnding this d8ficiL The next actuarial valuation of the D8 Plan vthhin the Scheme is duo to tske plac• not later than as at 31 December 2022. On 30th June 2022 the Bapllst Pension Scheme signed an agreement wth the Insurance company Just Group I"Jusf'i lo $￿Ure DB Plan members. pension benefits. Jusl are now providing financial backing for all penslons provlded through the Scheme's D8 Plan and followng thls transaction, the Schème no longer h8$ 8 shortfall. An upjated Recovery Plan was then signed in August 2022 under which recovery contdbutlons Irom ea¢h participating employer in the D8 Plan reduced b £1 per month from August 2022. Thè aceounts •nd •tst•m•nt of as••ts and Il•bllltl•4 ••t out on pagm 1 to 6 Ml*tlng to tho year endlng 31 Decomb8r 2022 ar• a• approv•d by th• Tru•to•1 on 8th Jun• 2023, and aro •*n•d on th•lr b•hall by: Mlnl•tsr. Rev David Baxter Trna8uror Mr C P Crynw811 INDEPENDENT EXAMINER'S REPORT Report to the Trusteeslmembers of VVEST MALLING BAPTIST CHURCH On accounts for the year ended 31 Dec8mber 2022 Charity number 1130977 Sèt out on pages 1to6 R6$pgctive re8pon8ibilrties of trustee8 and oxaminer The charitys trusteè# are responsible forthe preparation of the ac¢ounts. The chartys trustees consider that an audit18 not required for this year under seCtic￿ 144(2} of the Charities Acl 2011 (the 2011 Act) and that an Indep￿dent èxaNrwtion is needed. It Is my repon¥ibilty to: examine the ac£ounts under 88ctOon 145 of the Act., lo follow the procedure$18id dwi in the General Dlrectlons glven by the Chartty Comml$$loner¥ (under sedion 14515)Ibl of the 2011 Act},' and to 8t•te vthether pardcular matters hove ￿me to my att￿￿On. Ba$18 of Independent 6xaminerf8 itatem?nt My oxamin*'on wa$ ￿rrI￿(l out in accordance wth Gen•ral Dlr8ction8 glven by the Chanty Commission. An examlnatlon Include8 a revlew of the ac£ounting record8 kept by charity and o compari¥on of the accounts presentsd ¥￿th those records. 11 also Includes ¢on$ideratlon of any unusual items or disclosures in accounts, ond $eeklng explanatlon8 from the trusteès fA)ne¢ming any suth matters. The procedures undertaken do not provide all the evid8nc8 that would b8 required in gn 8udk. and nwuently no oplnion 18 given a8 to vthether the account8 prn$¥nt a Irue and lair vivw and the rnport 1$ Ilmited to th08e matters set out In the 4tstsm•nl b81ow. Independent examineV8 8ts1ement In ￿r￿￿CtIOn vAth my exan￿na￿on matter ha8 come to my attention {11 vthlch ￿¥•8 me 1eaac￿ab￿ cauoe to that In any matsrial r•8pect the requirements.. lal to keep account5rKJ record8 In accordance ￿th 8•d¢)n 130 of thg 2011 Acl", ond Ibl to propare •ccounts accord with the accounting rtrcordj and lo ¢c*npty ¥￿th the accountsng requirements of the 2011 Act have not b••n m81.. or (2) to vthich, in my opinkin. atten￿On should b¢ drawn In order to •noble proFer understanding 01 thè accounts lo be reachèd D8te Name PRECISION ACCOUNTANCY LLP Addre#8 SUITE 48149 BFiADBOURNE HOUSE NEW ROAD EAST PthALLING KENT ME19 6DZ