## **West Malling Baptist Church** _**2024 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. C.Cornwall (Treasurer)|March 2022| |Miss J.Webb (Secretary)|March 2023| |Mr. M.Cocks|January 2025| |Dr. M.Saddler|November 2023| |Mrs. S.Mckie|January 2022| ## **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 2024** The trustees present their Annual Report and financial statements for 2024. ## **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 both 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 coffee morning (second & fourth Wednesday in the month) - CAP Money Course and CAP Life Course - Weekly Morning Popin Café (Warms space) - Table tennis group 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 courses for people interested in discovering more about Christianity. It has also continued to support the local community, for example: giving food to the local foodbank. The local Men’s Retirement group continue to meet on our premises every fortnight. 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. Church volunteers who are involved with groups that serve children and adults at risk receive the Baptist Union safeguarding training every 4 years. 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 recognize that these are difficult to measure, but believe that 2024 was a positive year in the life of the church, and that it is able to pursue its mission purposes in 2024 with confidence. ## **Trustees & Membership in 2024** There are appointed Trustees for Safeguarding and General Data Protection. The overall church membership total at 31st December 2024 was 73. ## **Financial Review 2024** 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. 3 Total income increased by £3,091 in 2024 to £96,972 mainly due to Offerings which increased by £2,821 (4.2%). Total expenditure increased by £18,465 to £100,576 mainly due to refurbishment of the Manse by replacing the doors and windows at a cost of £14,373. This was planned expenditure met from the Manse Development Fund which had been built up over recent years. Bank and Cash Balances decreased by £3,604 during 2024 to a total of £49,431 at 31 December 2024 which is adequate to fully continue the work of the Church in 2025 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 reserves policy of West Malling Baptist Church is to hold two months of all expenditure to allow the church to adapt to any changes in the income or expenditure of the church, plus a further £10,000 to allow for emergency repairs to one or more of the three buildings it owns. The Trustees currently believe this amount to be £26,364 compared to £49,431 in free cash reserves held on 31 December 2024. The Trustees recognise that this high level of cash reserves is necessary because of the significant expenditure on the buildings planned in 2025. 4 WEST MALLING BAPTIST CHURCH CHARITY NUMBER 1130977 FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 WEST MALLING BAPTIST CHURCH FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 GENERAL FUNDS RECEIPTS AND PAYMENTS ACCOUNT Roceipts 2024 2023 Weekty offerings Donations Income lax recovered on gifts Investment income Rents and contributions for u88 of premi8es Rarsed for other eAuses £70,403 £2,714 £17,042 £691 £721 £2,931 £67.582 £1,902 £16, 768 £695 £780 £3, 744 IRe £94.502 £91,4TI Paymenta Ministry MkgSICrf) Upkeep of premlses Administration and othar costs £45.564 £14.073 £26,390 £7,106 £50, 907 £16, 168 £19,727 £6,399 IPa £93.133 (DoflcltllSurplu8 for th• y•ar 8alanc• brought forward £1,389 £19,887 £(1, 730) £21,417 Balanco ¢arrf•d forward £21,058 ADDrrioNAL MISSIONARY FUND RECEIPTS AND PAYMENTS ACCOUNT R•c•lpts n8 rece £2.390 Payment• CBM UK Embrace the Middle East Local FoodbankJ Blythswood Care BMS Worfd Mission Tearfund Mission with 8 Vision (Kenya) The Family Trust (Maidslor*) World Vision ents £800 £575 £430 £300 £245 £240 Éo £0 £0 £2.390 £0 £250 £480 £240 £480 £355 £355 £2,160 8urplu8 for the y•ar Balanco brought forward £0 £0 £0 Balan¢9 rArrfed forward 2024 2023 BUILDINGS MAINTENANCE FUND Receipts Transfer from G8neral Fund £8,900 £6,000 Payments £0 £0 Surplu8 for tho year Balancè brought forward £8,900 £15,848 £6.000 £9,848 Balanc• rAffl•d forward £24.748 £15,848 MANSE DEVELOPMENT FUND Ro¢9ipts Transfer from General Fund 2024 2023 £500 £6,500 Paym8nt• Replacement windm & door8 £14,373 Surplusl{Dgficitl for tho y•ar Balance brought forward £(13,8731 £16,500 £10.000 B•l•n¢• ¢arrf•d lorward £2,627 PASTORAL FUND Rocelpts Transfer from General Fund Donations RaceiNYd £110 £80 £190 £750.00 £250.00 £1000.00 Payments Support glv•n £190 £0.00 surplu•1(D￿cIt) for th• yg•r Ballnce brought foThvard £0 £1,000 £1,1￿0 £0 Balance caftled forward STATEMENT OF ASSETS AND LIABIUTIES AT 31 DECEMBER 2024 2024 2023 ASSET8: Bank and Deposkt Account Balan¢es £49,431 £53 035 REPRESEiifiNG BALANCES ON THE FOLLOWNG FUNDS General Fund$ {unrestricted fund) Buildings Maintenance Fund (designated fund) Manse Development Fund (designated fund) Additional Misslonary Fund {restiicted fund) Pastoral Fund £21,056 £24,748 £2,627 £0 £1,000 £49,431 £19,687 £15,848 £16,500 £0 £1,000 As8ets heKI for the Church's CAvn u¥e 10 £3,198,690 £3, 102,527 CREDITORS: Pension Scheme liabilty Total LlabllltlvJ 11 £0 £0 £0 £0 NOTES TO THE ACCOUNTS 1 Ba•ls of accounts: These accounts have been prepared on a "￿Ipts arxl payments" basis and in accordan￿ with SectM)n 133 Charities A¢t 2011. 2024 2023 2 Donatlon8 and othor Incom•". Donatsons Legacies Other income Total Donallon• and Oth•r Incom• £2,075 £0 £639 £1,612 £0 £290 £1,902 3 Invootrnonl Incom•: Bank intsresl Interest on depos￿ with the Baptist Unk)n of Great ￿llaIn Total Invo•knonl In¢omo £57 £638 £695 £822 4 Oth•r C•uM8: 2024 RAl••d Glvon 2023 R•l•¢d Glven Ro8trlctod Fund• BMS Wodd Mission Project Possib￿ {fonnèrly Rcy8 Charitable Trust) Lewy Body Soclety Tool8 a Mi88ion Tearfu￿1 World VBion Other rtems £1,260 £896 £1.340 £696 £656 £696 £0 £340 £1,163 £6T4 £215 3. 744 £696 £0 £340 £1.163 £699 £100 3,654 £275 £0 £25 £391 .931 £275 £0 £2,81 Unre8trlcted FuTrd• BMS Worfd MisS￿n Home Mlsslon Evangolical Alllanc* £4,329 £4,425 £200 £8,954 £3,940 £3.875 £200 £8,015 £0 £0 £0 £0 £0 Total othor Caul £2,931 £11,770 £3,744 £11,669 2024 2023 S Mln18try: Minist8rf8 stipend Pension contribution National Insurance less EnwOyT￿ All(T￿nL Ministerfs 8xp8ns8s Pulpit supplie5 Mans8 upkeep Transfer to Manse Development Fund Other mlnl$try Costs £28.6(M) £3,641 £0 £1,47T £415 £10,637 £500 £26, 707 £3,746 £1,327 £7, 795 £9,959 £6,500 £1,473 £59,907 45,564 The Minister acts as one of the Church's trustees and receNes remuneration and other benefts in respect of his Servic￿ a8 PA*istor. inc4uding the provts1￿ of manse a(x0M￿8ti0n D￿ed by the Church. 2024 2023 6 Mi88ion: Given to other causes (per note 4) Local evangeli¥ffl & social action Transfer to Pastoral FurKI £11.nO £2,193 £110 £14,073 £11,669 £3,749 £750 £16,168 7 Upk•èp of Chur¢h and Abboy Vlow Houm pr•mlw: Utilitie¥ Cl8aning In$urances Gardaning Repair6 and maintenance Transfers to Buildings Maintenan¢e Fund Purchase and replacement of equipment Oth8r Items £8,178 £2,043 £3,C68 £1,229 £993 £8.900 £3,340 £643 £3. 773 £1,845 £2,981 £1,188 £2.246 £6,000 £999 £695 19,7 8 Admlnl*tratlon: Printing arKI statKinery Telephone, broadband and po8tag Subscriptions Bank charge8 Television and copyr￿ht Ilcences Profe88ional fe•8 Othor item8 £1.897 £1,170 £523 £356 £1,L £300 £1,792 £1, 781 £911 £492 £363 £999 £288 £1,565 £6,399 9 Bank and d•po•lt balan¢ Natsonal Westmin81er Bank aLYxiunt8 Bapt*t Union Corporation deposrt account £21,518 £27,913 49.431 £25, 744 £27,291 53,035 10 A••ets held for th• ChurGh'• ovm u The Church is the benef￿la1 tt￿ner l$ubJo¢t to th8 re18Yant trusts) of the follmng a88ets. the18gal title to which bs hekl by the Church's custodian trustee. the Baptst Union Cory)oratk)n Ltd". They are shown at insured value. Church p￿rn[sO$, 63 Swan Street. West MalllrvJ Abbey House, 61 Swan Street, West MalliNJ The Mange. 88 Offtiam Road, West Malting £1,3l￿,434 £1,3(K,434 £478,737 £3,091.605 £1,264, 110 £1,264, Tlo £469,442 £2,998,862 The Church also OW￿ f￿UreS.fUrnrture and ￿uipMent wrth an insured value of: £107,085 £3,198,690 £103,665 £3, 702.527 11 Pgnslon Schomo Llabllltl88 The Church is a participatsng empk)yer in the Baptst Pension Scheme fthe Sch8me"}, whi¢h ig a separate legal enbty whtch 18 administsred by tho Pension Tnjstee {Baptst Pe￿on T￿￿t Limited). The Scheme. previou$ty kn¢)wn a¥ the Baptist Minister5, Pens50n Fund. started in 1925. At the beginning of the financRI year, the scheme eomprised of a defined benefrts scheme which was clo￿1 to future accrual on 31 De(xnber 2011 and a defined Contribul￿n plan opened in January 2012. The assets of the Sc*eme ore held separat61y frc¥n those of the Employer a￿1 other pa￿'cw.ng empk)yer8. For the current financial ￿r. the pen8ion prOv￿10n for members of the Scheme is beiw made through the Defined Contribution {DCI Plan. In general. member¥ pay 8% of thelr Pensionable Incorne ar employers pay 6% of members. Pensionab￿ Income into individual pension accounts, which are operated and managed on behaw of the Pension Trustee by Broadston8 Corporate B&nefrts Ltd. In 8ddition, the employer pays a fijrther 4% of Pensionable lftcome to cover Death in Service Benefits, administration costs and an asswated insurance policy which provhjes income protection for Schemg members rf they are unabte to work duo to long-term incapaw. This Inc￿ protection polity ha8 befrn insured by the Baptist UnK)n of Great Brttsin with Avlva Llmrted. Furthernore. member8 of the Ba81C Section pay reduced contributions of 5% of PenS￿nable Income, and their employers a150 pay a total of 5%. In October 2024 the in¥uran(x (XNnpany Just Gro￿ c￿￿P1￿ted a buy out of the li8bilitw of the closed defined benefrt 8chem8. From that dato any remaining liabilrty of the participth'ng 8¢heme members to the defined benefrt 8cheme ceased and the £1 per month defKit contributions payable by the participating employe￿ which were agreed in the recovery plan approv&4 in August 2022 al80 cea88d from that date. Adminl$tration of the d08ed defined benefft scheme transfefred ffom the pension trustees to Just Group from that dats. The Minister bs eligible to Jon the Scheme. Tho accounts and •t•t•m•nt of M••t• and Ilabllltl•• ••1 out on Pa9￿ 1 to 5 r•latlng to the yoar ondlng 31 Doc•m￿r 2024 ¥r• a• *pprov•d by tho TnMtw• on 12th June 2026, •nd or• •lgnod on th•lr b•half by: Mlnl•t•r: TrM•uror. INDEPENDEpif EXAIIINEIVJ REPORT Report to th8 TrusleeslmembBrn ol WEST klALLING &4PTIST CHURCH On accounts for the year erKied 31 Dec*mLw 2024 rity nUM￿r 113(P377 Sel on page8 1to5 Res￿¢1￿8 responBiIMITtie8 of tr￿lee8 The dwritY$ tfustw •rn rnspon￿bIts for the preF*ralK￿ of the accounts. aTrJ 8x8rniner The tharitys trustee8 ￿nsid8r that an athJrt is not Trquired for this year under 8e(*on 144{2) of the Charitw Ac4 20111th8 2011 Act) and that an ir#J8perthnt examin8bon ￿ nè&tsJ. It M my reFrfmIkn￿ty to". oxamin8 the aC￿nIS uThJ•r seclK)n 145 of the Act.. to fr41ow tho pmcedures laid dtrem in the Ger￿￿1 Oiréctlon8 gfven by the Charity Ctynmis6ion8rn lurKler 8ec*ion 14515)Ibl of the 2011 Artl., ond Ba81$ of ind•pOr￿*nt •xamin•ffs My eXamInatK￿ 7K48 carried out in a¢￿￿an1% *ith Genernl Dire(*ion# grMI by Ih Charity Commi88ion. An •xwnln•liM ind￿$ o r•vw ot th• 4￿nts"no r•o)rd$ keFrt by th• c*anty and a compari8LM of the acco(th F¥￿•nI￿a with th08e r￿ordS. 11 al80 indud88 considwation of any uftusugl ii•m$ ty disdowm in the accounts. and $88klng 8xplanth'on8 from th• Iw•le•8 conceming ary iuth matterB. The pro&￿u￿ undortakon do not 4Jl IM •¥hJ8n￿ bè required in an audit. orwe(¥￿ty no 0￿.nIon 18 given •• to V•thether the accounts pr￿n1 'ts ormd fw'rt and th• r•ptht li limit•d to thoso mattor8 Sot out in tho Indep¢nd•nl ¢xaminef8 •tatsment In conrwtion my ex•min•lion no matt•r hal to my attention 1117hthK* gNe8 me re8gonabb• ca￿6 to belieN* th•t in *ny maledal (a) lo keep ac¢ourth.r￿ recordB in aCcOrdar￿ ￿ 8fj¢tw 130 of ttr 2011 Act,. aThJ (b} lo prepare accounts vthO¢h accord wlth the acLounh"ng re¢ord$ and to with accounting requirements oflhe 2011 Aet not t*gn rnt,. or (21 to vthith. in my wnKffl, attenkn Sh￿￿j be th•wn in ordèr to anAtrde prpper under•tondir#J of the •cwunts to ￿ ￿•Ghed Aldrass surrE 48149 8K4D80URNE HOIJSE NEW ROAD EAST MALLING KENT ME19 6DZ