## **GORSLEY BAPTIST CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENT**
**YEAR ENDED 31 DECEMBER 2021**
**Charity Number 1131159**
**GORSLEY BAPTIST CHURCH**
**REPORT OF THE TRUSTEES**
## **YEAR ENDED 31 DECEMBER 2021**
|**CONTENTS**|**Pages**|
|---|---|
|**Annual Report of the Trustees**|**1**|
|_Reference and Administrative Details_|_1_|
|_Structure, Governance and Management_|_2_|
|_Objectives and Activities_|_3_|
|_Church meetings under pandemic conditions_|_3_|
|_Meetings - adults and families_|_3_|
|_Meetings - youth_|_5_|
|_Meetings - children_|_6_|
|_Public Benefit, Achievements and Performance_|_8_|
|_Orchard Coffee House Staff._|_10_|
|_Facilities and other resources_|_10_|
|_Impact of Coronavirus (Covid-19)_|_11_|
|_Financial Review and Reserves Policy_|_12_|
|Reserves Policy|12|
|General Fund|12|
|Development Fund|13|
|Foodbank|13|
|Designated Funds|13|
|Global Mission budget|13|
|_Statement of Trustees’ responsibilities in relation to the Financial Statements_|_14_|
|**Independent examiner’s report to the trustees of Gorsley Baptist Church**|**15**|
|**Statement of Financial Activities**|**16**|
|**Balance Sheet**|**17**|
|**Cash Flow Statement**|**18**|
|**Notes forming part of the financial statements**|**19-34**|
**GORSLEY BAPTIST CHURCH**
**REPORT OF THE TRUSTEES**
## **YEAR ENDED 31 DECEMBER 2021**
## Annual Report of the Trustees
The Trustees present their report and the financial statements for the charity for the year ended 31 December 2021. The financial statements have been prepared in accordance with the accounting policies set out on pages 19 to 20 and comply with the charity's trust deed and applicable law.
## Reference and Administrative Details
Gorsley Baptist Church is a charity registered with the Charity Commission in August 2009 (No. 1131159).
Administrative Office: Gorsley Baptist Church Gorsley Ross-on-Wye Herefordshire HR9 7SE
## **Management Trustees:**
Steve Beard (renewed Dec 2021) Jonathan Lawrence (from April 2022) Richard Cockroft (Mar to Aug 2021) Graham Leaver (renewed Dec 2021) Charles Empett (from April 2022) Robert Little (renewed Dec 2021) Andrew Gardner (from April 2022) Steve Potter (to April 2022) Trustee with dispensation Andrew Stuffins (to April 2022) Simon Herbert (from April 2022) Colin Taylor (to Jan 2021 then from April 2022) Claire Harrison (to April 2022) Revd David Taylor-Black (resigned Feb 2022) Tony Howard (from April 2022) Dave Thomas (from April 2022) Ted Kania (from Nov 2021) Nat Thomas (from April 2022)
Robert Little holds Title to charity property
## **Senior management and administrative posts:**
Minister: Revd David Taylor-Black (resigned Feb 2022) Youth Pastor: Vacancy Children’s Pastor: Chantal Poole Church Administrators: Sandra Bishop Daphne Fowler Finance Administrator: Vacancy OCH Manager: Ioana Jones Maintenance Person: Rich Dunnett Church Secretary: Tony Howard (from April 2022) (Colin Taylor to Jan2021; Richard Cockroft - 24 Mar to 3 Aug 2021) Church Treasurer: Vacancy Andrew Stuffins (to April 2022) **Bankers:** Lloyds Bank plc 19 Eastgate Street Gloucester GL1 1NU
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**GORSLEY BAPTIST CHURCH**
**REPORT OF THE TRUSTEES**
## **YEAR ENDED 31 DECEMBER 2021**
## **Independent Examiner:**
Joshua Kingston BSc. ACA Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
## Structure, Governance and Management
Gorsley Baptist Church (subsequently described simply as ‘the church’) is a charitable unincorporated association governed by a constitution adopted on 17 June 2009, as amended both on 30 November 2011 and 29 September 2021. Those more recent amendments set out the arrangements necessary for the maintenance of online and hybrid business meetings of both members and trustees as advised by the church’s umbrella organisation Baptists Together, in turn subject to their own consultations with the Commissioners in response to the ongoing Covid pandemic.
Following the church members meeting of 30 November 2021 a formal process was engaged, again following the advice of Baptists Together, to allow the membership to review all decisions that had been made by online and hybrid church meetings since the beginning of the pandemic: this process was completed in December 2021 with no issues arising.
Business meetings of the church are now continuing under the provisions of the modified constitution which permits the trustees to exercise their judgement over what form (face to face, online or hybrid) of meeting is appropriate given current understandings of risk.
Gorsley Baptist Church is a member of Baptists Together (previously known as ‘The Baptist Union of Great Britain’) and is also affiliated to the Evangelical Alliance.
Trust property held in connection with the church is a linked charity (No. 1131159-1), its governing document being an indenture dated 13 June 1851.
## The minister provides spiritual oversight for the church.
The day-to-day management of the church is delegated to the trustees, comprising the minister, church secretary, church treasurer, and up to 13 further trustees. The trustees meet at monthly intervals and are joined there by other members of the pastoral team (typically the youth pastor and children’s’ pastor), together comprising the Gorsley Baptist Church Leadership Team. All the trustees except for the minister are elected by the church members and must either retire by rotation after three years or stand for re-election. Under church rules adopted at a church members’ meeting in November 2017 these same trustees have been designated as either deacons or elders depending on their specific responsibilities.
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**REPORT OF THE TRUSTEES**
**YEAR ENDED 31 DECEMBER 2021**
In February 2022 the minister resigned his appointment. The trustees have set plans in place to continue the spiritual oversight of the work and ministry of the church and its members and friends.
The trustees are satisfied that systems are in place to mitigate exposure to the major risks to which the church might be exposed. However, a formal risk register is being developed with a view to strengthening the risk management policy.
## Objectives and Activities
The aims of the church are contained within its constitution, being modelled on one produced by the Baptist Union of Great Britain in consultation with the Charity Commissioners and extended in the church rules. The church rules govern some aspects of the way the church conducts its business in the light of its constitution.
The principal purpose of the church is the advancement of the Christian faith according to the principles of the Baptist denomination. The church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.
The church is concerned to reach out to the community in many different ways. The minister together with the other pastors and trustees strive to arrange services in such a way that members of the community are encouraged to join in worship, praise and prayer.
## Church meetings under pandemic conditions
Since the outset of the pandemic both trustee meetings and church members’ meetings were held online using Zoom, including facilitated Zoom webinars, or via MS Teams. Zoom has been used extensively by a wide range of ministries across the church. Many pre-recorded teaching sessions and services were prepared and deployed as well as live streams put out via the church’s own website, Facebook Live site and YouTube. These outputs and interactions were enabled by early investment in additional AV equipment and the training of dedicated technical teams, bringing forward an earlier (pre-pandemic) plan to facilitate the streaming of live services.
## Meetings - adults and families
Church ministries to the local community at the beginning of 2020, prior to the Covid-19 pandemic, were provided across a range of five different meetings as described below. From the date of the first lockdown in England (23 March 2020), alternative arrangements began to evolve with meetings held on-line via Zoom, and teaching and worship being shared via Facebook Live and YouTube. These arrangements continued to be developed through 2021 as governmental guidance changed in response to the pandemic situation.
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## **YEAR ENDED 31 DECEMBER 2021**
Membership of the church currently stands at 213 and the total number of members and friends routinely contacted by the leadership is of the order of 250 per month. These numbers have not declined significantly through 2021.
|**2020, pre-pandemic**|**2021, pandemic conditions**|
|---|---|
|The Sunday morning ‘Gorsley Gathered’ service at
10.30am is an opportunity for the whole church
family to join together. This begins by worshipping
together; the children and youth then leave for their
separate groups whilst further worship continues
with scriptural teaching and ministry. The teaching is
recorded and uploaded to a website so that those
who were serving in other activities of the church or
could not otherwise attend might catch-up at their
convenience.|This whole-family service has been retained
throughout the pandemic, initially online and when
risk levels have permitted, through simultaneous
face-to-face and online (‘hybrid’) meetings. Initially
pre-recorded material was mixed and transmitted to
both the Facebook Live and YouTube platforms, but
through most of 2021 live stream worship and
teaching have been available. As noted below,
children's and youth ministries were also continued
but at different times. When guidance and the
provision of appropriate risk assessments have
allowed, either small numbers of members and
friends have been invited to observe these services,
whilst they were being live streamed from the
church, or full hybrid meetings (meaning a service
with both an in-person congregation and online)
maintained.|
|A meeting on Sunday evenings which serves as a
weekly prayer meeting, preceded by a time of
worship.|Sunday evening prayer meetings have continued to
operate, either via Zoom or (when permitted and
appropriate) through socially distanced gatherings
outdoors or indoors, on church premises.|
|There are about 20 ‘Life Groups’ which are small
group
meetings
where
Christians
meet
to
supplement the weekend Gorsley Gathered meeting.
Pre-pandemic Life Groups met in a variety of
locations, at peoples’ homes or the church, at various
times and days in the week. The emphasis of these
groups is to develop friendship and accountability to
each other, to study the Bible and to take care of
practical and spiritual needs.|The Life Groups have continued to meet over the
period of the pandemic by using Zoom. The focus on
teaching, praying and mutual pastoral support has
continued.|
|When Life Groups did not meet every fourth month,
a midweek ‘Reload Service’ gave our Life Group
leaders a break and offered a further opportunity for
people to meet in fellowship, engage in worship and
receive further teaching. This meeting provided the
opportunity for people to develop a preaching gift.|These activities could not be maintained in 2021.|
|Before the pandemic, a further service, ‘Classic
Praise’, was held once a month on Sunday afternoon
at 3pm for those who enjoy a traditional style of
service. This meeting favoured those who enjoy
hymns in a quieter setting.|No direct equivalent to this Sunday afternoon
meeting has been maintained during the pandemic,
but care has been taken to ensure that the main
Sunday morning services have catered for as wide a
range of needs as possible.|
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## **YEAR ENDED 31 DECEMBER 2021**
## Meetings - youth
Gorsley Youth exists to engage with Young People in years 7–13. Prior to the pandemic this was being done by putting on the 4 different weekly programs listed below. It is our desire that Young People attending Gorsley Baptist Church will come to know God, grow in their relationship with Him and have a lot of fun at the same time. Much continued to change throughout 2021 as we went in and out of various Covid-related restrictions, so the right-hand column of the table below provides a summary of what the ministry looked like for most of that year. There were times when one-off events happened, and small groups met in person, but these were short-lived due to the restrictions involved. Gorsley Youth currently engages with approximately 25 young people throughout any given week.
|**2020, pre-pandemic**|**2021, pandemic conditions**|
|---|---|
|‘Get Set, Go!’ (GSG) for school years 7-9, runs every
Sunday morning and is designed for our churched
Youth to attend and to access the Bible in a dynamic
and engaging way.|GSG was run via Zoom on a Sunday evening during
lockdown until Spring 2021 when it then moved to
meeting in-person on a Sunday afternoon, and this
arrangement continued both indoors and outdoors
until June.
Since June, GSG and DMC ran as one group on a
Sunday morning, in-person, in the church building;
this was led by a team of volunteer youth leaders.
This combined group was for school years 7-11 and
approximately 15 young people attended regularly.
It followed a teaching curriculum created by Scripture
Union called GRID which included Bible study, prayer,
worship, and fellowship within the morning’s activity.|
|‘Deep Meaningful Conversations’ (DMC) for school
years 10-13. DMC runs every Sunday evening and is
a chance for our older Youth to discuss the tougher
questions of faith and life in a safe environment.|It was not possible to provide DMC after our Youth
Pastor resigned in May.
Since September, Years 11-13 have met within a
group called ‘Horizon’ which provided for deeper
bible study.
‘Horizon’ was specifically designed to help those in
years 11-13 discover who God has made them to be,
and to help them excel in that. The sessions are
reflective in nature and encourage the young people
to actively interact.
During lockdown this group met on Zoom. This
activity stopped temporarily during the summer
months to allow time to recruit a new team to
operate in the absence of a Youth Pastor. Since
September 2021, this group met off-site with
approximate 12 young people regularly attending.|
|‘Going Deeper’ for school years 7-13. Going Deeper
is an opportunity for young people who want to ‘go
deeper’ in their knowledge of the Bible to do so. A
typical evening contains a meal together and a Bible
study. So far, the sessions have got as far as the
Exodus.|‘Going Deeper’, which was hosted on Wednesday
evenings during early 2021, also moved onto Zoom
but then ceased to operate when the volunteer team
became unavailable during the week. We hope to
restart this activity in 2022.|
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## **YEAR ENDED 31 DECEMBER 2021**
|‘Friday Youth’ for school years 7-13. The evening is
focused on having fun and making church a fun and
safe place to be. We have a vision for 2020 which will
see un-churched Young People hearing a lot more
about Jesus and having a specifically designed time
each week for group mentoring.|‘Friday Youth’ ceased to operate when the pandemic
hit. It may return in 2022.|
|---|---|
|Summer youth activities included attendance at a
‘Youth Weekend Away’ and the national event ‘Soul
Survivor’. Both were activity based and organised
with an external Christian group providing bible
teaching, worship and learning as well as fellowship
opportunities.|In 2021, a summer youth activity program was
organised which included sport, paddling inflatables,
archery, and canoeing opportunities. Some of these
activities happened on-site whilst the canoeing was
organised by a Christian group called ‘Dynamis
Adventures’, who offer mentoring and outdoor
opportunities to young people.|
## Meetings - children
The church’s Children Ministry’s aims to enable children to know about Jesus and the gospel, and to deepen their relationship and friendship with Jesus through prayer. In 2021, the children and youth age brackets were adjusted so that children then entered youth ministry in school year 7: this has helped the youth team to deliver the youth program during the absence of a full-time youth pastor. We also provided community and teaching events about Jesus and the gospel through our community and school outreach. Our mission into school has been enhanced from the introduction of a coaching and mentoring program through TLG (see further below).
Much continued to change during 2021 as we went in and out of various COVID-19-related restrictions, so the table below provides a summary of what the ministry looked like throughout the year. Due to lockdown at the beginning of the year meetings were restricted to Zoom. There were times when one-off events happened, and small groups met in person, but these were short-lived due to the restrictions involved. From spring 2021, with renewed in-person engagement, we experienced numbers increasing from around 20 online to ‘Gorsley Kids’ engaging with approximately 43 children, ranging from babies to 10-year-olds, over any given week.
Our way of working in-person had to change too as the number of volunteer leaders available for children’s ministry reduced due to fewer people attending church in person. In the past we have run 6 groups and now we run 3 groups: we arranged these groups according to key stage rather than, as previously, by age.
|**2020, pre-pandemic**|**2021, pandemic conditions**|
|---|---|
|**For 0–3-year-olds**||
|A crèche is run on a Sunday morning and has followed
a similar program of teaching over the past few years
which include: ‘God made me and the world’, ‘God
loves, helps and forgives us’.|Due to COVID-19 restrictions on numbers attending
these groups were limited to 15 and required
parental supervision. With the leaders involved
generally being in their 60s, and thus more vulnerable
to Covid,this led to thesegroups not beingrun until|
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|‘Acorn’ for toddlers is run on a Thursday morning and
provides a program of play, craft and teaching about
God through stories and singing.|September, when restrictions were reduced, and the
vaccination program provided these volunteers with
renewed confidence. However, some parents and
children continued to meet throughout, having
established support bubbles together.
The weekly ‘Acorns’ play group recommenced in
September and proved popular with 54 children and
around 50 adults attending. At the same time, we re-
started a crèche for the under 3s who attend church
on a Sunday morning, with age-appropriate bible
teaching through play.|
|---|---|
|**For 3–5-year-olds**||
|‘Preschool’ is run on a Sunday morning and its
activities each week vary and include a Bible story,
crafts, snack time and singing with simple words and
actions.|At the beginning of the year, bible teaching and
connection was maintained with this age-group
through Zoom.
From the beginning of Spring, we met in-person on a
Sunday afternoon providing bible teaching and fun
through games and sport.
In June our Sunday morning ministry restarted and
continued to run through to the end of the year. It
provided a Scripture Union bible teaching curriculum
with opportunities to learn and worship through play
and leader support.
|
|**For 5–11-year-olds**||
|Children Ministry is run on a Sunday morning and is
following a program of teaching taking the children
through the Old and New Testament. It includes
teaching activities such as Bible stories, drama,
singing, games and other activities.|As with the under 5s we met this year through a
variety of opportunities both on-line and in-person,
both indoors and out. Our main goal was to bring
together both children’s ministry leaders and families
and share together the love of Jesus Christ and teach
and meet with Him through prayer, worship, and
bible teaching provided through the support of our
children’s leaders. We employed a Scripture Union
Bible teaching curriculum.|
|‘Buzz Fridays’: ‘Buzz Extreme’ and ‘Buzz Extra’
children’s groups are run on a Friday evening during
school time and are open to the children of our
community. There is a varied program throughout
the year exploring God, and other themes including
sport, science, and different festivals.|‘Buzz Friday’ was initially moved on-line, however it
had low number of attendees. As with other
ministries it returned to the church building when
restrictions were relaxed. ‘Buzz’ may require
rebuilding again once the pandemic has begun to
pass.|
|‘Connect’ is run on a Monday evening for children
between the age of 8-11 years old who want to go
into a deeper study of the Bible.|‘Connect’ was not able to restart in 2021 due to the
lack of team leaders. This is due to fewer people
attending church in person, and an increased
workload on those leaders attending leading in turn
to reduced capacity for running events and activities.|
|Evangelistic Community events such as ‘Buzz Blast’,
‘Worship Workshop’, ‘Live Nativity’ and ‘Light Party’
are run on a Saturdaythroughout theyear for|For the same reasons given above ‘Buzz’ was not
restarted during 2021. New ways of evangelism were
explored usingfewer leaders such as ‘Art at the Ark’|
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## **YEAR ENDED 31 DECEMBER 2021**
|children from the community to come and have fun
learning about God through music, drama, sport
games and art and crafts.|(an outdoor activity providing art engagement and
conversation in the church playpark after school). It
proved popular, with 40 children routinely engaged.
We also provided Easter, Halloween, and Christmas
outdoor activity trails around the church building for
families to engage with teaching about Jesus. In 2021
we saw the return of a ‘Light party’ with around 100
children and adults attending.
‘Hope bags’ were provided for the community and
church children at Easter, Halloween and Christmas.
These bags consisted of church donated sweets,
activities, and crafts. Approximately 40-50 bags were
collected during each event. These and other similar
events were advertised through the church and
personal Facebook pages as well as through the
school bookbag or school emails.
The Scripture Union ‘Revealing Jesus’ program was
employed over the course of the year: this is an
evangelism program to reach the ‘95’ (the 95% of
children who don’t currently attend church on a
Sunday.)
The GBC Children’s Pastor was the first person at GBC
to be trained as a ‘Faith Guide’ by Scripture Union.
Faith Guides journey with a child and his/her family
in a mentoring capacity as the child explores the
Christian faith for themselves through church
events/activities/and bible exploration.
Looking towards 2022, the plan is to develop the
church’s children’s events further to include the
whole family. The plan is also to train other faith
guides to support families so that they can explore
the Christian faith together, helping parents to
support their child’s journey in faith at home.|
|---|---|
## Public Benefit, Achievements and Performance
The trustees consider that the activities of the church comply with the guidance issued by the Charity Commissioners regarding Public Benefit.
Prior to pandemic-related lockdown in 2020 the church offered several weekly activities to the local community. Several of these activities subsequently went into abeyance where either they proved incompatible with guidance, Covid-19 risk assessments proved impracticable, or both.
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## **YEAR ENDED 31 DECEMBER 2021**
|**2020, pre-pandemic**|**2021, pandemic conditions**|
|---|---|
|‘Community Lunch’ and ‘Beehive’ for seniors.|These activities, deferred in 2020, began afresh in the
Summer of 2021 but were then deferred again from
late November as a fresh upsurge in Covid risk was
observed.|
|‘WASPs’, a social group specifically for widows and
singles
to
meet
for
mutual
support
and
encouragement.|This activity has remained deferred through 2021.|
|‘Buzz Fridays’, a weekly kids club for children in years
R-6 in the community, regularly involving 50-60
children, together with some of their parents.|See previous table.|
|‘Acorn’, a toddler group, which regularly sees over 40
children and their carers.|See previous table.|
|‘Joseph and the Amazing Technicolor Dream Coat’ is
a community theatre project in rehearsal for
presentation in 2020 and has included many children,
young people, and adults from the local community.|This previously deferred activity was re-engaged,
successfully, in October 2021 with good attendance
and extensive local community involvement.|
|A Short Mat Bowls club having social and league
matches.|This activity has re-started during the year as Covid
restrictions have permitted.|
In addition, members of the church have continued to support TLG Early Intervention Coaching in Gorsley Goffs and Lea Church of England Primary School. This currently involves the support of 10 children through long term mentoring. These activities have continued during the pandemic in 2021, in so far as school access arrangements have allowed.
During 2021 the church continued to work with the local community in maintaining a community shop and Post Office Local facility within church premises. The Gorsley Community Shop and Post Office are run and managed by a separate Community Interest Company with up to 8 directors, a maximum of 5 being from the church’s membership and 3 being from the local community. As of 31 December 2021, there were 7 directors in place, 5 being from the Church and 2 from the local community. The Church leases the premises for the shop to the CIC.
During 2021 a new coffee shop, the Orchard Coffee House (opened late 2020), continued to function successfully on church premises as an extension of its existing ministries. This Coffee House is managed by the OCH Manager, a permanent member of staff appointed by the trustees. This person is supported by a steering group made up of a subset of the trustees, including the GBC treasurer, and church members with catering expertise. In practice, the Orchard Coffee House has operated over the course of the year as Covid-19 related controls have allowed, at times providing a carry-out service of hot drinks, cake, and light lunches, but whenever permitted and practicable by providing sit in meals, snacks and drinks.
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As with the Gorsley Community Shop and Post Office this coffee shop development was prompted by the findings of a community survey which suggested that the provision of this service would meet a well-defined community need. In addition to the coffee shop the associated planning approval permitted the development of two play parks (also a need identified by the community survey) in the field immediately adjoining, and owned by, the church.
Planning approval for these more recent developments was contingent upon the prior approval of a formal Landscape Plan for the larger of the two fields owned by the church. As well as the playgrounds, this plan has encouraged the laying out of a community orchard, involving the newly planted orchard itself, footpaths, benches, and areas of planted wildflower meadow, with a grassed area set aside and laid out as a football pitch. Activities on that football pitch, and maintenance of that pitch, are subject to an agreement made between the church and the local Gorsley Village Football Club. A public right of way borders one edge of the field, passing directly across the front of the community shop and coffee shop. Orchard plantings and the wildflower meadow areas continued to develop over the course of the year. Additional parking arrangements associated with these developments were completed during 2021 through the addition of fencing, bicycle parking facilities and several car charging ports.
The synergies anticipated by the parallel development of a community shop and Post Office, a coffee shop, a series of playgrounds, the football pitch and the orchard area are being realised through an increased presence on church grounds of both local community members and visitors. The facilities have proved particularly attractive to the parents and other guardians of schoolchildren, as well as cyclists, walkers and, perhaps especially during the pandemic, those who have preferred to shop locally.
Despite the ongoing pandemic in 2021, during October the church was able to take forward a long planned (and deferred from 2020) musical and theatrical production of Joseph. This involved a cast of 38 and a support team of over 20, made up of both church members and those from the local community. The production extended over 5 evenings and over that period an audience of around 650 attended.
## Orchard Coffee House Staff
Staff associated with the operations of the Orchard Coffee House (OCH) were recruited during the year. Following the resignation of the Catering Team Lead, Ioana Jones was appointed as OCH Manager effective from August 2021. Carrie Thompson joined as part-time Assistant Catering Team Lead in June, becoming full-time in August. Penny Harrison continues as Cook. Four part-time (16 hours or less per week) front-of-house staff have joined. The OCH depends on a small team of church volunteers to enable it to staff the opening hours. More volunteers are welcome to apply to join the OCH team and strengthen this important ministry to the community.
## Facilities and other resources
The development of the Orchard Coffee House described above, together with the associated playparks, football pitch and community orchard, have resulted in a significant increase in the church's engagement with the local community. The 'export' studio to support online and live streamed production of services and other meetings established in 2020 has been well utilised throughout the
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## **YEAR ENDED 31 DECEMBER 2021**
year and has enabled the important task of keeping the church membership engaged together. As Covid-19 conditions change, it will remain an important facility for the church.
Opportunity has been taken during the pandemic to refurbish the electrical systems of the church and improve lighting and ventilation in the main hall, activities that would otherwise have had a significant impact on the routine use of the premises. In addition, the sanctuary has been redecorated and an engineering assessment of the sanctuary roof and ceiling has been completed with no untoward findings. An extensive engineering assessment of the balcony in the sanctuary was also begun in 2021 and is ongoing; this has been another activity that would have had a significant impact on the ministries of the church in normal circumstances.
A residential property owned by the church and immediately adjoining the main church complex, ‘Suncrest’, was vacated in late 2020. Opportunity was taken over the course of 2021 to improve that property by correcting an issue with damp, subsequent redecoration throughout, and replacing an aging conservatory.
The appointment of a full-time maintenance person by the trustees in 2020 led to the development of a maintenance schedule covering all properties across the GBC estate. This appointment has proven to be an effective means of maintaining that estate in good condition and an effective means of coordinating works across the full range of facilities involved.
On completion of the Orchard Coffee House an audit of the church facilities was carried out by the church’s insurers (Baptist Insurance). Several minor actions were identified and most of these were completed in 2021 with the remainder in progress, to the insurer’s satisfaction. The associated policies were updated to reflect use of the new facilities in the field as well as the Orchard Coffee House itself.
## Impact of Coronavirus (Covid-19)
Control measures for Covid-19 continued to impact on the church in 2021. The trustees continued their review of risks, both practical and financial, instigated in early 2020 and arrangements were maintained to progress the life of the church in worship and service to the community. The evolution of governance arrangements, specifically those relating to hybrid and online trustee and church members business meetings, has been described above.
As described more fully above, worship continues in both an online environment and ‘hybrid’ as appropriate, and resources for youth and children are also being made available online which together keep the church community connected. Online meeting spaces are facilitating continuity for various church activities. Pastoral work (as far as possible) also continues via telephone and online. Members have been encouraged (within government guidelines) to continue neighbourly support delivering food and prescriptions as well as meals.
The community shop which is hosted on the premises, together with the Orchard Coffee House and associated playparks, provide important links to the community and these activities are continuing to flourish. Initiatives set up in early 2020 to create a virtual community for the local population, and to identify practical needs among those affected by self-isolation and shielding, have continued.
The trustees expect that by adapting to the circumstances dictated by Covid-19 the church and its relationship with the local community will continue to flourish and develop.
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## Financial Review and Reserves Policy
Regular financial reviews in respect of Covid-19 continue to confirm that the church has sufficient financial resources to meet its contractual obligations as they fall due; and the costs of running the charitable activities of the church for a period exceeding six months; and that reserves remain healthy at the year-end; and at the date this report and accounts were signed.
The latest review also confirmed that it is appropriate for the trustees to report on the accounts to 31 December 2021 on a going concern basis (note 1.14). During 2021 the church made use of the government Job Retention Scheme in respect of three part-time employees.
The financial performance of the charity is set out in the Statement of Financial Activities on page 16 and in the subsequent pages of this report.
There are no restrictions on the charity's power to invest. The charity's prime concern with the investment of funds is to ensure that risk is kept to a minimum. The second priority is to ensure that funds are maintained with regard to inflation over the short term. The charity does not rely on investment income to meet its objectives. Because of continuing low rates of interest on bank balances during 2021 the Trustees maintained the church’s interest-bearing deposit accounts with the Baptist Union, and periodically reviewed whether or not to increase the amounts on deposit there.
The Trustees have adopted a ‘Purchasing & Payment Procedure’ which sets out the process for the authorisation and payment of invoices, and the responsibilities of those ordering goods, etc.
## Reserves Policy
It is the policy of the charity to maintain a sufficient balance of funds as free reserves within the general fund to enable it to meet all its financial obligations as they fall due. The trustees have decided that the present target range for these free reserves is between £95,000 and £190,000 equal to between 3 and 6 months’ reported expenditure from general funds. At the year end the actual free reserves were £202,344 (2020: £180,139) which exceeds the target range as a result of reduced activity arising from Covid-19.
## General Fund
There was a retained deficit of £39,668 in the general fund for 2021 (2020: surplus £24,028). The balance held on the general fund is reviewed as part of the setting of the annual budget, and proposed increases or decreases in spending are subject to approval by the church membership. At the year end, the balance on the general fund had decreased to £202,344 (2020: £214,541), excluding the net book value of fixed assets, £903,458 (2020: £531,698). The total balance on the general fund includes the net book value of fixed assets. During the year fixed assets with a net book value of £399,231 were transferred from the Development Fund to the General Fund (see note 14).
The principal source of income for the charity is donations from members and friends of the church. The level of these donations is therefore a key indicator in appraising the charity’s financial position. During 2021 the average weekly amount of cash collections plus donations direct to the charity’s bank account for the year was £3,520 (2020: £4,250).
The policy of the church is to budget so that continuing revenue expenditure is made from current revenue income and not made out of the general fund reserve, and to retain that reserve for one-off
12
**GORSLEY BAPTIST CHURCH**
**REPORT OF THE TRUSTEES**
## **YEAR ENDED 31 DECEMBER 2021**
items of expenditure and to meet the need to facilitate the repair and maintenance obligations and improvement requirements of their property assets. However, the budget agreed by members for 2021 anticipated a deficit for the year. During the year, members agreed to allocate the sum of £25,000 in addition to the agreed budget to enable refurbishment of the sanctuary. The actual revenue expenditure on the refurbishment was £22,472. In addition a related asset cost of £4,619 was capitalised.
In 2021, capitalised expenditure on asset purchases made by the general fund amounted to £28,597 (2020: £29,591) (see note 10). This figure includes the amount of £4,619 in connection with the sanctuary refurbishment stated above.
The Orchard Coffee House ministry was subject to Covid-19 restrictions for part of the year. The average daily footfall up to August was 80 and has consistently exceeded 100 since then. Sales of £75,707 are included under Charitable Activities (note 3) and there was a net ministry cost for the year of £4,973. This ministry cost does not include depreciation or unanalysed shared costs.
## Development Fund
The money balance within the development fund at 31 December 2021 was nil (2020: a deficit of £34,030). The fund is closed to new donations, and the value of the fixed assets in respect of the Orchard Coffee House, Children's Play Park and Orchard has been transferred to the General Fund (note 14).
## Foodbank
As a response to the impact of Covid-19, the trustees implemented a Foodbank in support of members and friends of the church and the Gorsley community. Gifts given towards this ministry have been placed in a restricted fund. Donations to this fund amount to £50 (2020: £3,300 (including Gift Aid)) and expenditure for the year is £441 (2020: £454) (see note 14).
## Designated Funds
The housing fund is a designated fund for rental income and maintenance costs in respect of the bungalows, Suncrest and the Old Manse.
Other than the above fund, the remaining designated funds represent specific areas of the church's activities, and groups within the church. Sufficient balances are maintained in order to fund the activities of each group. Surplus funds within these groups may be donated to other areas of church activities or to other organisations which share the church's objectives.
## Global Mission budget
The global mission budget is allocated 10% of general giving to the Church in the prior year. It is administered by the Mission Action Group – a team of church members chaired by a trustee or coopted person.
In 2021 this activity provided support to the Baptist Missionary Society, Peace and Hope, Open Doors, Smiles and the Baptist Home Mission. It also supported Sindangan Evangelical Church in the Philippines and the work of Dynamis Adventures, Naked Truth Project, Herefordshire Vennture, TIC+ and MAF, Mercy Ships, Operation Mobilisation, Samaritan’s Purse, TEAR Fund and Scripture Union (see note 7).
13
**GORSLEY BAPTIST CHURCH**
**REPORT OF THE TRUSTEES**
## **YEAR ENDED 31 DECEMBER 2021**
## Statement of Trustees’ responsibilities in relation to the Financial Statements
The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
-
-
- Observe the methods and principles in the Charities SORP;
- Make judgments and accounting estimates that are reasonable and prudent;
- State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on 17 May 2022 and signed on their behalf by:
## ANTHONY HOWARD
Anthony Howard Chair of Trustees
Date: May 23 2022
14
**GORSLEY BAPTIST CHURCH**
**INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES**
**YEAR ENDED 31 DECEMBER 2021**
Independent examiner’s report to the trustees of Gorsley Baptist Church
I report to the trustees on my examination of the accounts of Gorsley Baptist Church (the Charity) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Charity 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 2011 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**
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
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.
JOSHUA KINGSTON
Date: May 23 2022
Joshua Kingston BSc. ACA Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
15
## **GORSLEY BAPTIST CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **YEAR ENDED 31 DECEMBER 2021**
|**Note**
**Income from**
Donations and Legacies
**2**
Church Activities
**3**
Other trading activities
**4a**
Investments
Other income
**4b**
**Total income**
**Expenditure on**
Raising funds
**5**
Church activities
**6**
**Total expenditure**
**Net income/(expenditure)**
**Transfers between funds**
**14**
**Net movement in funds**
**Total funds at 1 January**
**14**
**Total funds at 31 December**
**14**|**Unrestricted**
**Restricted**
**Total Funds**
Total Funds
**Funds**
**Funds**
**2021**
2020
**£**
**£**
**£**
£
**232,227**
**42,354**
**274,581**
340,138
**86,153**
**-**
**86,153**
14,693
**46,382**
**-**
**46,382**
37,413
**975**
**-**
**975**
1,277
**3,255**
**-**
**3,255**
111,897|
|---|---|
||**368,992**
**42,354**
**411,346**
505,418|
||**20,834**
**498**
**21,332**
22,542
**371,081**
**9,107**
**380,188**
265,968|
||**391,915**
**9,605**
**401,520**
288,510|
||**(22,923)**
**32,749**
**9,826**
216,908
**399,231**
**(399,231)**
**-**
-|
||**376,308**
**(366,482)**
**9,826**
216,908
**893,809**
**371,089**
**1,264,898**
1,047,990|
||**1,270,117**
**4,607**
**1,274,724**
1,264,898|
The charity has no recognised gains or losses other than the results for the year as set out above. All activities are classed as continuing
Prior year Statement of Financial Activities is shown in note 19
**The notes on pages 19 to 34 form part of these financial statements**
16
## **GORSLEY BAPTIST CHURCH**
## **BALANCE SHEET**
## **AT 31 DECEMBER 2021**
|**Note**
**Fixed Assets**
Tangible fixed assets
**10**
**Current Assets**
Debtors
**11**
Stock
**12**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
**13**
**Net current assets**
**Creditors: amounts falling due**
**after more than one year**
**13**
**Net Assets**
**Funds**
Unrestricted funds
**15**
Restricted funds
**15**|**£**
**13,636**
**1,584**
**382,426**|**2021**
**£**
**903,458**
**385,048**|£
15,154
944
352,362|2020
£
930,891
352,079|
|---|---|---|---|---|
||**397,646**
**(12,598)**||368,460
(16,381)||
||||||
|||**(13,782)**
**1,274,724**||(18,072)
1,264,898|
|||**1,270,117**
**4,607**||893,809
371,089|
|||**1,274,724**||1,264,898|
The financial statements were approved by the trustees on 17 May 2022 and signed on their behalf by:
R P LITTLE May 23 2022 Rob Little Trustee
## **The notes on pages 19 to 34 form part of these financial statements**
17
## **GORSLEY BAPTIST CHURCH**
## **CASH FLOW STATEMENT**
## **YEAR ENDED 31 DECEMBER 2021**
|**Note**
**Net cash inflow from operating activities**
21
**Non-operational cash flows:**
**Investing activities**
Payments for tangible fixed assets
Proceeds from sales of tangible fixed assets
Investment income (Interest received)
**Net cash inflow/(outflow) for the year**
22|**2021**
**£**
57,686
**(28,597)**
**-**
**975**
**(27,622)**
**30,064**|2020
£
108,740
(279,639)
110,000
1,277|
|---|---|---|
|||(168,362)|
|||**(59,622)**|
## **Cashflow Restrictions**
Charity law prohibits the use of net cash inflows on any endowed or other restricted fund to offset net cash outflows on any fund outside its own objects, except on special authority. In practice, this restriction has not had any effect on cash flows for the year.
**The notes on pages 19 to 34 form part of these financial statements**
18
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
**1 Accounting Policies 1.1 Accounting convention** The financial statements have been prepared in accordance with the historical cost convention (except for investments which have been included at fair value and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The charity is a public benefit entity within the meaning of FRS102. The financial statements have been prepared on a going concern basis. The presentation currency is £ Sterling. The principal accounting policies adopted in the preparation of the financial statements are as follows: **1.2 Fund Accounting** Funds held by the charity are either: Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. Designated funds - these are funds set aside by the Trustees out of unrestricted general funds for specific future prospects or projects. Restricted funds - these are fund that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose. Further explanation of the nature and purpose of each restricted fund is included in the notes to the financial statements. **1.3 Income** All income is recognised once the charity has entitlement to that income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount can be measured reliably. Interest is included when receivable by the charity. Income tax recoverable on gift aid donations is recognised when the income is recognised. Income from offerings and gifts is included as income when these are receivable, except as follows: When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods. When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable. Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and the settlement date. Funds raised by events are accounted for gross of expenses. Rental income from letting of church properties is recognised when the rental is due. **1.4 Expenditure** All expenditure is included on an accruals basis and is recognised where there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories within expenditure on the Statement of Financial Activities. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT. **1.5 Grants**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the Trustees. Government grants in respect of the Coronavirus Job Retention Scheme are accounted for on receipt.
19
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
## **1.6 Fixed Assets**
Fixed assets, including freehold land and buildings, are included in the financial statements at cost, less depreciation provided using the straight line method. Amounts are capitalised where they exceed £1,000. The original cost of furniture and equipment, donated to the charity prior to 31st December 1997, is not available. The Trustees consider that the value of these assets is negligible Depreciation rates, excluding freehold land (which is not depreciated), consistently applied are: Building, bungalows, Old Manse and Hillview 40 years straight line Play Park Equipment 10 years straight line Bespoke Fittings 5 years straight line Furniture and equipment 3 years straight line
## **1.7 Leasing**
Rentals payable under operating leases are charged against income on straight line basis over the lease term.
## **1.8 Stock**
Stock is valued at the lower of cost and net realisable value.
## **1.9 Pensions**
The charity makes contributions to a multi-employer defined contribution scheme on behalf of a current senior employee. The charity also makes contributions for the benefit of employees to a NEST Pensions auto enrolment scheme.
## **1.10 Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **1.11 Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.12 Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.13 Creditors and Provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **1.14 Going concern**
The trustees have reviewed the ongoing future of the charity and consider that there are plans in place to continue the charity's operation. Having considered the effects of Covid-19, there are no other material uncertainties that may cast significant doubt on the charity's ability to continue as a going concern.
## **1.15 Provisions**
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material provisions are calculated on a discounted basis.
20
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
|**2. Donations and legacies**
Offerings and gifts
Income tax recoverable
Legacies and funeral donations
**Prior year comparatives**
Offerings and gifts
Income tax recoverable
**3. Church activities**
Fellowship
Youth work
Children
Local Mission income
Orchard Coffee House
Miscellaneous
**Prior year comparatives**
Fellowship
Youth work
Children
Local Mission income
Orchard Coffee House
Miscellaneous|**Unrestricted**
**Restricted**
**2021**
**funds**
**funds**
**Total**
**£**
**£**
**£**
**183,144**
**10,039**
**193,183**
**37,334**
**1,868**
**39,202**
**11,749**
**30,447**
**42,196**|
|---|---|
||**232,227**
**42,354**
**274,581**|
||**Unrestricted**
**Restricted**
**2020**
**funds**
**funds**
**Total**
**£**
**£**
**£**
221,148
76,589
297,737
39,773
2,628
42,401|
||260,921
79,217
340,138|
||**Unrestricted**
**Restricted**
**2021**
**funds**
**funds**
**Total**
**£**
**£**
**£**
**84**
**-**
**84**
**1,030**
**-**
**1,030**
**228**
**-**
**228**
**8,952**
**-**
**8,952**
**75,707**
**-**
**75,707**
**152**
**-**
**152**|
||**86,153**
**-**
**86,153**|
||**Unrestricted**
**Restricted**
**2020**
**funds**
**funds**
**Total**
**£**
**£**
**£**
369
-
369
1,105
-
1,105
681
-
681
1,735
-
1,735
10,096
-
10,096
507
200
707|
||14,493
200
14,693|
|**4a. Other trading activities**
**Unrestricted funds**
Rents received.:
Other properties
Bungalows
Use of premises
Electricity charges|**2021**
2020
**Total**
Total
**£**
£
**11,635**
9,290
**32,468**
25,828
**688**
800
**1,591**
1,495|
|---|---|
||**46,382**
37,413|
21
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
|**4b. Other Income**
Government Grants
Corona Virus Job Retention Scheme + Covid SSP Rebate
Proceeds of sale of Kempley Chapel
(Kempley Chapel was a historic asset without a
carrying net book value in Fixed Assets)
**5. Cost of raising funds**
Site development
Insurance
Council tax
Water rates
Electricity and oil
Maintenance and repairs
Depreciation
Bank charges|**Unrestricted**
**Restricted**
**2021**
2020
**funds**
**funds**
**Total**
Total
**£**
**£**
**£**
£
**3,255**
-
**3,255**
1,897
-
-
-
110,000|
|---|---|
||**3,255**
**-**
**3,255**
**111,897**|
||**Unrestricted**
**Restricted**
**2021**
**funds**
**funds**
**Total**
**£**
**£**
**£**
**-**
**498**
**498**
**1,791**
**-**
**1,791**
**1,996**
**-**
**1,996**
**1,433**
**-**
**1,433**
**1,359**
**-**
**1,359**
**8,823**
**-**
**8,823**
**5,348**
**-**
**5,348**
**84**
**-**
**84**
**20,834**
**498**
**21,332**|
|**Prior year comparatives**
Site development
Insurance
Council tax
Water rates
Electricity and oil
Maintenance and repairs
Depreciation
Bank charges|**Unrestricted**
**Restricted**
**2020**
**funds**
**funds**
**Total**
**£**
**£**
**£**
-
6,252
6,252
1,800
-
1,800
426
-
426
1,456
-
1,456
1,096
-
1,096
6,411
-
6,411
5,011
-
5,011
90
-
90|
|---|---|
||16,290
6,252
22,542|
22
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
|**6. Church Activities**
**a) Work and ministry of the church**
Staff costs
Global Mission
Fellowship
Youth work
Children
Local Mission
Orchard Coffee House
Administration
Depreciation
Marketing
Governance (Note 8)
Compliance
**b) Operational costs**
Insurance
Electricity and gas
Oil
Water
Equipment replacement and repairs
Building and site maintenance
Sanctuary Refurb costs
Hygiene
Kitchen supplies
**Total**|**Unrestricted**
**Restricted**
**2021**
**funds**
**funds**
**Total**
**£**
**£**
**£**
**185,364**
**-**
**185,364**
**26,100**
**8,163**
**34,263**
**1,700**
**944**
**2,644**
**6,341**
**-**
**6,341**
**1,138**
**-**
**1,138**
**6,613**
**-**
**6,613**
**19,919**
**-**
**19,919**
**8,942**
**-**
**8,942**
**50,682**
**-**
**50,682**
**1,929**
**-**
**1,929**
**2,008**
**-**
**2,008**
**2,269**
**-**
**2,269**|
|---|---|
||**313,005**
**9,107**
**322,112**|
||**Unrestricted**
**Restricted**
**2021**
**funds**
**funds**
**Total**
**£**
**£**
**£**
**5,982**
**-**
**5,982**
**7,274**
**-**
**7,274**
**4,189**
**-**
**4,189**
**623**
**-**
**623**
**3,873**
**-**
**3,873**
**9,625**
**-**
**9,625**
**22,472**
**-**
**22,472**
**4,008**
**-**
**4,008**
**30**
**-**
**30**|
||**58,076**
**-**
**58,076**|
|||
||**371,081**
**9,107**
**380,188**|
23
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
|**6. Church Activities - Prior year comparatives**
**a) Work and ministry of the church**
Staff costs
Global Mission
Fellowship
Youth work
Children
Local Mission
Orchard Coffee House
Administration
Depreciation
Marketing
Governance (Note 8)
Compliance costs
Miscellaneous
**b) Operational costs**
Insurance
Electricity and gas
Oil
Water
Equipment replacement and repairs
Building and site maintenance
Hygiene
Kempley Chapel
Kitchen supplies
**Total**|**Unrestricted**
**Restricted**
**2020**
**funds**
**funds**
**Total**
**£**
**£**
**£**
138,882
-
138,882
24,790
-
24,790
2,506
569
3,075
1,480
-
1,480
3,247
-
3,247
3,690
250
3,940
4,583
-
4,583
8,654
-
8,654
22,863
3,531
26,394
3,115
-
3,115
8,061
-
8,061
2,548
-
2,548
14
-
14|
|---|---|
||224,433
4,350
228,783|
||**Unrestricted**
**Restricted**
**2020**
**funds**
**funds**
**Total**
**£**
**£**
**£**
5,635
-
5,635
5,658
-
5,658
3,507
-
3,507
673
-
673
5,472
-
5,472
12,061
-
12,061
3,105
-
3,105
529
-
529
545
-
545|
||37,185
-
37,185|
|||
||261,618
4,350
265,968|
Special Collections during the year amounting to £3,124 (2020: £685) were paid over to the nominated beneficiaries on whose behalf they had been collected. The amount of £ 28 (2020: £nil) is included in liabilities in respect of 2021 Special Collections not yet paid over as at 31 December 2021.
24
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
|**7. Global Mission**
**Unrestricted Funds**
Amy Little - Internship Redeemer Church Winchester
Baptist Missionary Society
Dynamis Adventures
Home Mission (HEBA)
MAF
Mercy Ships - Covid W Africa Disaster Relief
Naked Truth Project
Open Doors
Open Doors - Afghanistan Disaster Relief
Operation Mobilisation
Peace and Hope Trust
Samaritan's Purse
Samaritan's Purse - Haiti Disaster Relief
Scripture Union
Sindangan / Pikiumpungan Church Philippines
Smiles Foundation
Smiles Foundation - Luke Wathen
TEAR Fund
TIC+ (Teens in Crisis)
Vennture
**Restricted Funds**
Mercy Ships - Covid W Africa Disaster Relief
Open Doors - Afghanistan Disaster Relief
Samaritan's Purse - Haiti Disaster Relief|**2021**
2020
**£**
£
**500**
500
**5,220**
4,960
**1,500**
-
**2,500**
2,400
**280**
-
**750**
-
**1,240**
-
**1,000**
2,000
**750**
-
**1,000**
800
**5,220**
4,960
-
1,000
**750**
-
**350**
500
**1,000**
2,000
**1,500**
1,000
**800**
800
-
1,000
**1,240**
1,370
**500**
1,500|
|---|---|
||**26,100**
24,790|
||**2021**
2020
**£**
£
**2,721**
-
**2,721**
-
**2,721**
-|
||**8,163**
**-**|
In September 2021, donations were invited from members and friends to supplement underpin gifts from general funds of £750 (above) made to each of three Disaster Relief needs through Mercy Ships, Open Doors and Samaritan's Purse.
## **8. Governance costs Unrestricted funds**
|**Governance costs**
**Unrestricted funds**||
|---|---|
|Independent examiner's fees:
- for independent examination
Professional fees|**2021**
2020
**£**
£
**1,540**
1,500
**468**
6,561|
||**2,008**
8,061|
25
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
## **9. Employees**
## **Number of employees**
The average number of full and part time staff employed during the year was:
|All were employed to further the work and ministry of the church
Estimate number of full time equivalent staff
**Employment costs**
Wages and salaries
Social Security costs
Other pension costs|**2021**
2020
**No.**
No.
**13.0**
10.0|
|---|---|
||**8.0**
7.0|
||**2021**
2020
**£**
£
**165,825**
132,952
**6,957**
4,824
**5,952**
5,357|
||**178,734**
143,133|
No employee earned £60,000 or more (2020 - nil) in the year.
The key management personnel of the charity comprise the trustees, the Minister, the youth Pastor (left May 2021) and Children's Pastors. The total employee benefits of the key management personnel of the charity were £64,756 (2020 - £85,646)
## **10. Tangible fixed assets**
|**Cost**
At 1 January 2021
Additions
Disposals
At 31 December 2021
**Depreciation**
At 1 January 2021
Charge for the year
Eliminated on disposals
At 31 December 2021
**Net book values**
**At 31 December 2021**
**Net book values**
At 31 December 2020|**Land and**
**Play Park**
**Bespoke**
**Furniture and**
**Buildings**
**Equipment**
**Fittings**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
1,311,934
58,782
12,909
250,486
1,634,111
**8,520**
-
-
**20,077**
**28,597**
**(8,393)**
**-**
**-**
**-**
**(8,393)**|
|---|---|
||**1,312,061**
**58,782**
**12,909**
**270,563**
**1,654,315**|
||479,476
982
431
222,331
703,220
**33,042**
**5,877**
**2,582**
**14,529**
**56,030**
**(8,393)**
**-**
**-**
**-**
**(8,393)**|
||**504,125**
**6,859**
**3,013**
**236,860**
**750,857**|
||**807,936**
**51,923**
**9,896**
**33,703**
**903,458**|
||832,458
57,800
12,478
28,155
930,891|
26
|**GORSLEY BAPTIST CHURCH**
**NOTES TO THE FINANCIAL STATEMENTS**
**YEAR ENDED 31 DECEMBER 2021**||
|---|---|
|**11. Debtors**
Other debtors
Prepayments and accrued income
**12. Stock**
Orchard Coffee House - Ingredients and Items for resale
**13. a) Creditors: amounts falling due within one year**
Other Creditors
Accruals and deferred income
BU Pension Deficit Liabilty
Note 20|**2021**
2020
**£**
£
**4,782**
8,114
**8,854**
7,040|
||**13,636**
15,154|
||**2021**
2020
**£**
£
**1,584**
944|
||**1,584**
944|
||**2021**
2020
**£**
£
**5,479**
3,265
**3,723**
9,997
**3,396**
3,119|
||**12,598**
16,381|
|Accruals and deferred income includes the amount of £nil in respect of advance sales (2020 £6,459 in respect of the|Accruals and deferred income includes the amount of £nil in respect of advance sales (2020 £6,459 in respect of the|Accruals and deferred income includes the amount of £nil in respect of advance sales (2020 £6,459 in respect of the|delayed Joseph|
|---|---|---|---|
|production).||||
|**b) Creditors: amounts falling due after more than one year**||||
|||**2021**|2020|
|||**£**|£|
|BU Pension Deficit Liabilty|Note 20|**13,782**|18,072|
27
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
|**14. Movement in Funds**
**Current year**
**Restricted funds**
Development fund
WASPS
European Workers Fellowship
Foodbank
Specific Gifts
**Unrestricted funds**
General funds
Designated Funds
**Previous year**
**Restricted funds**
Development fund
WASPS
European Workers Fellowship
Foodbank
**Unrestricted funds**
General funds
Designated Funds|**At**
**At**
**1-Jan**
**Income**
**Expenditure**
**Transfers**
**31-Dec**
**2021**
**2021**
**£**
**£**
**£**
**£**
**£**
365,588
**34,141**
**(498)**
**(399,231)**
**-**
2,629
**-**
**(503)**
**-**
**2,126**
26
**-**
**-**
**-**
**26**
2,846
**50**
**(441)**
**-**
**2,455**
-
**8,163**
**(8,163)**
**-**
**-**|
|---|---|
||371,089
**42,354**
**(9,605)**
**(399,231)**
**4,607**|
||746,239
**323,767**
**(363,785)**
**399,581**
**1,105,802**
147,570
**45,225**
**(28,130)**
**(350)**
**164,315**|
||893,809
**368,992**
**(391,915)**
**399,231**
**1,270,117**|
|||
||1,264,898
**411,346**
**(401,520)**
**-**
**1,274,724**|
||**At**
**At**
**1-Jan**
**Income**
**Expenditure**
**Transfers**
**31-Dec**
**2020**
**2020**
**£**
**£**
**£**
**£**
**£**
183,090
179,778
(9,780)
12,500
365,588
2,997
-
(368)
-
2,629
160
-
-
(134)
26
-
3,300
(454)
-
2,846|
||186,247
183,078
(10,602)
12,366
371,089|
||722,211
285,916
(249,822)
(12,066)
746,239
139,532
36,424
(28,086)
(300)
147,570|
||861,743
322,340
(277,908)
(12,366)
893,809|
|||
||1,047,990
505,418
(288,510)
-
1,264,898|
28
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
## **14. Movement in Funds (continued)**
## **Purposes of restricted funds**
## **Development Fund**
The church established a fund to develop the Orchard Coffee House, Children's Play Park and Orchard for the community. The works regarding this development are complete and the value of the related assets has been transferred to the General Fund, and the Development Fund has been closed.
## **Foodbank**
The Covid-19 pandemic is causing financial pressure on members and friends of Gorsley Baptist Church and the local community, and a Fund has been established to provide food or food vouchers where they can help alleviate those pressures.
## **Widowed and Single People**
The group was started as an opportunity for people on their own to meet socially. The funds are used to cover the costs of meetings.
## **European Workers Fellowship**
Volunteers continue to engage socially with European workers on an ad hoc basis to help their English conversation skills. In 2018, £1,000 was donated by HSBC Voluntary Partnership Scheme to support the project and placed in this restricted fund.
## **Specific gifts**
In September 2021, donations were invited to supplement underpin gifts from general funds to each of three Disaster Relief needs through Mercy Ships, Open Doors and Samaritan's Purse. These totalled £8,163 see note 7 (2020: £ nil).
## **Purposes of designated funds**
## **Housing Fund**
The housing fund is a designated fund for rental income and maintenance costs in respect of the bungalows, Suncrest and the Old Manse. The balance on this fund at 31 December 2021 was £161,393 (2020: £144,665)
## **Church Members Groups**
These funds report on the income, expenditure and balances relating to several member organised groups each of which hold small money balances to support their activities. The balance on these funds at 31 December 2021 was £2,679 (2020: £2,662).
## **Legacy Activity Funds**
From 1 January 2019, budgetary controls in respect of income and expenditure replaced several small designated funds as a means of day to day financial control. Legacy designated funds are being run down rather than closed and transferred to general fund. The balance on the remaining fund at 31 December 2021 was £243 (2020: £243).
## **15. Analysis of net assets between funds**
|**Year ended 31 December 2021**
Fund balances at 31 December 2021 as
represented by:
Tangible fixed assets
Current assets
Current liabilities
Long Term Liabilities|**Unrestricted**
**Restricted**
**funds**
**funds**
**Total**
**£**
**£**
**£**
**903,458**
**-**
**903,458**
**393,039**
**4,607**
**397,646**
**(12,598)**
**-**
**(12,598)**
**(13,782)**
**-**
**(13,782)**|
|---|---|
||**1,270,117**
**4,607**
**1,274,724**|
29
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
## **15. Analysis of net assets between funds (continued)**
|**Year ended 31 December 2020**
Fund balances at 31 December 2020 as
represented by:
Tangible fixed assets
Current assets
Current liabilities
Long Term Liabilities|**Unrestricted**
**Restricted**
**funds**
**funds**
**Total**
**£**
**£**
**£**
531,698
399,193
930,891
396,564
(28,104)
368,460
(16,381)
-
(16,381)
(18,072)
-
(18,072)|
|---|---|
||893,809
371,089
1,264,898|
## **16. Transfers between funds**
There were no transfers between Restricted Funds and Unrestricted Funds during the year. (2020 - European Workers Fund transferred £134 to General Fund in respect of church Youth and Local Mission.)
## **17. Related party disclosures**
|**Management Trustee**
David Taylor-Black|**2021**
2020
**Salary**
**Employers NI**
**Pension**
**Total**
Total
**£**
**£**
**£**
**£**
£
**33,125**
**3,371**
**3,951**
**40,447**
40,125|
|---|---|
The approved constitution of the charity contains the legal authority in its clause 23 upon which this remuneration is paid.
Other than disclosed above, no trustee received any payment during the year. There were no trustee expenses paid or waived.
Expenses accrued for and owed to the management trustee or to the senior manager amounted to £ nil (2020 - £nil).
Missionary grants (note 7) were paid to Amy Little £500 (2020 - £500 to Amy Little (Internship, Redeemer Church Winchester)). No amounts were owed to them at 31 December 2021 (2020 - £ nil).
Gorsley Community Shop CIC - see details on Page 9.
Aggregate donations received from the charity's trustees and their related parties amounted to £29,402 (2020 - £75,749).
## **18. Obligations under operating leases**
At 31 December 2021 the charity had annual commitments under non-cancellable operating leases as follows:
||**2021**|2020|
|---|---|---|
|**Expiry date**|**£**|£|
|Within 1 year|**1,217**|1,027|
|Between 2-5 years|**2,129**|2,488|
30
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
|**19. Comparative Statement of Financial Activities**
**Income from**
Donations and Legacies
Church Activities
Other trading activities
Investments
Other income: profit on sale
**Total income**
**Expenditure on**
Raising funds
Church activities
**Total expenditure**
**Transfers between funds**
**Net income/(expenditure)**
**Total funds at 1 January**
**Total funds at 31 December**|**Unrestricted**
**Restricted**
**Total Funds**
**Funds**
**Funds**
**2020**
**£**
**£**
**£**
260,921
79,217
340,138
14,493
200
14,693
37,413
-
37,413
1,277
-
1,277
8,236
103,661
111,897|
|---|---|
||322,340
183,078
505,418|
||(16,290)
(6,252)
(22,542)
(261,618)
(4,350)
(265,968)|
||(277,908)
(10,602)
(288,510)|
||(12,366)
12,366
-|
||32,066
184,842
216,908
861,743
186,247
1,047,990|
||893,809
371,089
1,264,898|
31
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
## **20. FRS 102 Pensions Disclosure**
## **Background to the disclosure**
The Church is an employer participating in a pension scheme known as the Baptist Pension Scheme ("the Scheme"), which is administered by the Pension Trustee (Baptist Pension Trust Limited). The scheme is a separate legal entity and the assets of the Scheme are held separately from those of the Employer and the other participating employers.
For any month, each participating employer in the Scheme pays contributions as set out in the Schedule of Contributions in force at that time.
The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Scheme's assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pension costs charged to the SoFA in the year are contributions payable towards benefits and expenses accrued in that year, plus any impact of deficiency contributions (see below).
The Minister of Gorsley Baptist Church is a member of the Scheme.
From January 2012, pension provision is being made through the Defined Contribution (DC) Plan within the Scheme. In general, members pay 8% of their Pensionable Income and employers pay 6% of members’ Pensionable Income into individual pension accounts, which are operated and managed on behalf of the Pension Trustee by Legal and General Life Assurance Society Limited. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members in the event that they are unable to work due to long-term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva plc. The further 4% contribution rate is reduced to 3% for Employer contributions made to the Segregated DC Arrangement.
Benefits in respect of service prior to 1 January 2012 are provided through the Defined Benefit (DB) Plan within the Scheme. The main benefits for pre-2012 service were a defined benefit pension of one eightieth of Final Minimum Pensionable Income for each year of Pensionable Service, together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income. The Scheme, previously known as the Baptist Ministers' Pension Fund, started in 1925, but was closed to future accrual of defined benefits on 31 December 2011.
## **Actuarial valuation as at 31 December 2019**
A formal valuation of the Defined Benefit (DB) Plan was performed at 31 December 2019 by a professionally qualified Actuary using the Projected Unit Method. The market value of the DB Plan assets at the valuation date was £298 million.
The valuation of the DB Plan revealed a deficit of assets compared with the value of liabilities of £18 million (equivalent to a past service funding level of 94%). The Church and the other employers supporting the DB Plan are collectively responsible for funding this deficit.
The key assumptions underlying the valuation were as follows:
|**Type of financial assumption**|**% pa**|
|---|---|
|RPI price inflation assumption|3.20|
|CPI price inflation assumption|2.70|
|Minimum Pensionable Income increases||
|(RPI)|3.20|
|Assumed investment returns||
|- Pre-retirement|2.95|
|- Post retirement|1.70|
|Deferred pension increases||
|- Pre April 2009|3.20|
|- Post April 2009|2.50|
|Pension increases||
|- Main Scheme pension|2.70|
• Post-retirement mortality in accordance with 80% of the S3NFA and S3NMA tables, with allowance for future improvements in mortality rates from 2013 in line with the CMI 2019 core projections, with a long term annual rate of improvement of 1.75% for males and 1.5% for females, with the core smoothing parameter and with additional initial mortality improvement factor A=0.5%.
32
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
## **20. FRS 102 Pensions Disclosure (continued)**
The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than as at 31 December 2022.
## **Recovery Plan**
In addition to the contributions to the DC Plan set out above, where a valuation of the DB Plan reveals a deficit the Trustee and the Council agree to a rate of deficiency contributions from churches and other employers involved in the DB Plan.
Under the current Recovery Plan dated 30 September 2020, deficiency contributions are payable until 30 June 2026. These contributions are broadly based on the employer's membership at 31 December 2014 and increase annually in line with increases to Minimum Pensionable Income as defined in the Rules. However, the Trustee and the Council agreed a 50% reduction for all deficiency contributions payable between 1 July 2020 and 31 December 2020.
## **Movement in Balance Sheet Liability**
Section 28.11A of FRS102 requires agreed deficit recovery payments to be recognised as a liability. The movement in the provision is set out in the table below.
|**Accounting Date (year ending)**
Balance Sheet liability at year start
Minus deficiency contributions paid
Interest cost (recognised in SoFA)
Remaining change to balance sheet liability*
(recognised in SoFA)
Balance Sheet liability at year end|**31 Dec 2021**
**31 Dec 2020**
**31 Dec 2019**
**£**
**£**
**£**
**21,191**
34,278
36,683
**(3,695)**
(2,724)
(3,553)
**232**
627
838
**(550)**
(10,990)
310|
|---|---|
||**17,178**
21,191
34,278|
* Comprises any change in agreed deficit recovery plan and change in assumptions between year-ends.
This liability represents the present value of the deficit contributions agreed as at the accounting date and has been valued using the following assumptions set by reference to the duration of the deficit recovery payments:
|**Accounting Date**|**31 Dec 2021**|**31 Dec 2020**|**31 Dec 2019**|
|---|---|---|---|
|Discount rate|**1.8%**|1.2%|1.9%|
|Future increases to Minimum||||
|Pensionable Income|**3.3%**|3.3%|3.3%|
33
## **GORSLEY BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 DECEMBER 2021**
|**21. Reconciliation of net movement in funds to net cash inflow from operating activities**
**2021**
**£**
Statement of Financial Activities: Net movement in funds
9,826
Investment income (Interest Received)
(975)
Investment income (Sale of Fixed Asset)
-
Depreciation
56,030
(Decrease)/Increase in creditors: current liabilities
(3,783)
(Decrease)/increase in creditors: non-current liabilities
(4,290)
Decrease / (increase) in debtors
1,518
(Increase) / decrease in stock
(640)
**Net cash (outflow)/inflow from operating activities**
57,686
**22. Analysis of changes in cash during the year**
**2021**
2020
**£**
£
Cash at bank and in hand
382,426
352,362
2020
2019
£
£
Cash at bank and in hand
352,362
411,984|**21. Reconciliation of net movement in funds to net cash inflow from operating activities**
**2021**
**£**
Statement of Financial Activities: Net movement in funds
9,826
Investment income (Interest Received)
(975)
Investment income (Sale of Fixed Asset)
-
Depreciation
56,030
(Decrease)/Increase in creditors: current liabilities
(3,783)
(Decrease)/increase in creditors: non-current liabilities
(4,290)
Decrease / (increase) in debtors
1,518
(Increase) / decrease in stock
(640)
**Net cash (outflow)/inflow from operating activities**
57,686
**22. Analysis of changes in cash during the year**
**2021**
2020
**£**
£
Cash at bank and in hand
382,426
352,362
2020
2019
£
£
Cash at bank and in hand
352,362
411,984|2020
£
216,908
(1,277)
(110,000)
31,405
(13,007)
(13,131)
(1,214)
(944)|
|---|---|---|
|||108,740|
|||**Change**
**£**
30,064|
||2020
2019
£
£
352,362
411,984|Change
£
(59,622)|
34