Hillingdon Park Baptist Church
Report and Accounts Year ended 31 December 2022
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
HILLINGDON PARK BAPTIST CHURCH
LEGAL AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2022
ADDRESS FOR CORRESPONDENCE Hillingdon Park Baptist Church 25 Hercies Road Uxbridge UB10 9LS GOVERNING DOCUMENT Constitution adopted August 2009 The church is affiliated to the Baptist Union of Great Britain. CHARITY REGISTRATION NUMBER 1131213 TRUSTEES RESPONSIBLE FOR Rev Reginald Craig (minister) MANAGING THE CHARITY Robin Dearing Pamela Goodchild (appointed June 2022) Judith Hazelgrove Andrew Lomath Heather Smith (resigned June 2022) Michael Williams (appointed June 2022) CUSTODIAN TRUSTEES London Baptist Property Board Ltd. BANKERS Co-operative Bank INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
INDEX
Page 1 Legal and Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Pages 8-9 Notes to the Accounts
Page 1
HILLINGDON PARK BAPTIST CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 December 2022.
Objects of the charity
The charity, which is a church, is governed by a trust deed and is constituted as a trust. The trust seeks to demonstrate the Christian faith in action by witness and worship in the Hillingdon area and by supporting work in other parts of the UK and the rest of the world.
The Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. Hillingdon Park Baptist Church, its trustees and members are committed to the restoration of those New Testament principles. It is not alone in this, it is one of many Churches in the area, country and all over the world that is re-discovering the excitement of knowing Jesus Christ. The vision is to see the people of Hillingdon district come into this experience of knowing Jesus as their Lord, Saviour and friend. The Trustees appreciate that they have a responsibility for the people and the building.
Review of the charity's main activities and achievements
This year has seen most of the Church activities return to meeting in person throughout the year. Sunday services have continued to be available on Zoom and YouTube starting with an adult style service at 9.30 and a Family service at 11.00 after a coffee break. All of the meetings held in person have complied with COVID best practice in place at the time.
During the year the Church has demonstrated Christian faith in action by serving the community in which it operates in the following ways:
Regular acts of public worship and teaching with at least one service every Sunday and also on other special days. There has also been a weekly morning prayer meeting held on Zoom and a prayer ministry team available. The Church also operates a number of Connect Groups during the week that met at various venues generally in member’s homes or over the internet for discussion, teaching and prayer. A MacMillan Coffee Morning was held in the Church in September and 95 shoeboxes were collected for Operation Christmas Child and sent through Samaritan’s Purse. The Church website has been updated and contains details of the activities happening in the building and elsewhere. The building is open every weekday from 9.30 to 1.30 for anyone who wants to drop in.
The Youth & Children’s worker continues to provide enthusiasm and leadership to the youth work team. Two clubs have operated on Friday evenings for 5 to 16 year-olds along with a Parent and Baby/toddler group (Tadpoles) on a Wednesday afternoon. A bi-monthly teaching session has also been held on Sunday evenings for teenagers. Groups of all ages led by the Youth & Children’s worker went to Spring Harvest in Skegness and to the Big Church Day Out in Sussex. A Holiday Club was held in August with 50 children attending for a week of various activities finishing with an event for children and parents/carers on the Friday evening. The youth groups also held an event in November to raise money for the BBC Children in Need appeal. In November the Youth Worker in association with another Church managed the G-SUS Live bus to take lessons to 3 local secondary schools where over 1,000 pupils received the planned lesson.
Page 2
Community outreach has continued through Dovetail Community Outreach, a separate charity (registration number 1121797) which runs a daily lunch club and a bereavement support service. A number of local community groups also use the premises during the week; Springboard West, which teaches pupils out of school for a variety of reasons uses rooms in the Church throughout school term time.
All of the Church activities are open to anyone who wishes attend although invitations are needed to join on-line meetings. Youth activities may be restricted in numbers due to safeguarding provisions. The Church also supports mission work both in the UK and overseas both through prayer and financial giving which is detailed in this report.
The sanctuary area of the building continues to be of concern with a slightly uneven floor and movement of the building causing cracks to appear, this is thought to be due to drying out of the clay soil caused by tree roots. Discussions have been ongoing with our insurers and their solicitors and with the Housing Association who own the adjoining land where some of the trees are located. No conclusion to this issue has yet been reached. The trustees are continually monitoring progress.
Church Members Meetings are now held in person and on Zoom with special arrangements for voting if a secret ballot is required (usually for election of trustees). Trustees meetings have generally been held in person although some internet links have been used where trustees were isolating because of Covid or away for any other reason.
In planning the activities the Trustees have had regard to the guidance issued by the Charity Commission on public benefit and the guidance on safeguarding. The Trustees have formed a Safeguarding Team which includes a Trustee, the Youth & Children’s Worker and 2 other members with experiences in this area, this group reports back any issues to the Trustees.
Rev Reg Craig, Judy Hazelgrove and Andy Lomath trustees of Dovetail Community Outreach; Andy Lomath is a trustee of Hillingdon Street Angels.
Financial review
Excluding the loan repayment, during the year income increased by £14,300, to £129,000, and expenditure increased by £13,100, to £133,200. As a result the cash held by the charity decreased by £2,900, to £37,600, of which £34,600 is unrestricted and can be used for any charitable purpose.
Offerings have remained at a similar level for the last 5 years but have fallen slightly in 2022. Room hire income has recovered after the pandemic but not to the levels before Covid; the Trustees have increased room hire rates by around 10% for 2023. Expenditure in 2022 has recovered to pre-pandemic levels and a number of maintenance issues have been identified that will require expenditure in 2023.
Reserves policy
At the year end, the charity held unrestricted cash of £34,600. The Trustees have kept the reserves policy under review and have not changed the policy as agreed on 6th January 2020, that the Church should hold 4 months running costs in reserve (approximately £32,000) to cover stipends, salaries and other running costs, but that not more than 12 months running costs (approximately £96,000) should be held as general fund reserves. The trustees appreciate that the 4 months reserves level is getting close to being breached and the Church members have been made aware of this situation.
If the building needs major work and a special (restricted) fund is set up to finance this, then that money will not be considered part of the reserves.
Page 3
Governance
Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are appointed by vote by secret ballot at a Church Members' Meeting (usually the AGM) following a nomination by the process laid out in the constitution.
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
Andrew Lomath
Date: 06 March 2023
Page 4
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
HILLINGDON PARK BAPTIST CHURCH
I report to the trustees on my examination of the accounts of Hillingdon Park Baptist Church ('the charity') for the year ended 31 December 2022 on pages 6 to 9 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 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 2011 Act.
Independent examiner’s statement
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 accordance with section 130 of the 2011 Act; or
- the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jaimée Young
Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: 14 March 2023
Page 5
HILLINGDON PARK BAPTIST CHURCH
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
| Unrestricted | Funds | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| General | Designated | Restricted | Total | Total | ||||||||
| Funds | Funds | Funds | 2022 | 2021 | ||||||||
| Notes | £ | £ | £ | £ | £ | |||||||
| Income receipts | ||||||||||||
| Donations | 64,772 | - | 2,826 | 67,599 | 72,567 | |||||||
| Gift aid receipts | 16,960 | - | 121 | 17,082 | 17,844 | |||||||
| Income from charitable activities | and events | 1,588 | - | 10,187 | 11,775 | 5,608 | ||||||
| Hall rental income | 21,308 | - | - | 21,308 | 10,171 | |||||||
| Dovetail rental income | 9,600 | - | - | 9,600 | 7,200 | |||||||
| Investment income | 413 | - | - | 413 | 49 | |||||||
| Insurance claim | - | - | - | - | 1,084 | |||||||
| Other | 1,192 | - | - | 1,192 | 100 | |||||||
| 115,834 | - | 13,134 | 128,968 | 114,625 | ||||||||
| Capital and similar receipts | ||||||||||||
| Sale of fixed assets | - | - | - | - | 107 | |||||||
| Loan repayments | 3,003 | - | - | 3,003 | - | |||||||
| 3,003 | - | - | 3,003 | 107 | ||||||||
| Total receipts | 118,837 | - | 13,134 | 131,971 | 114,732 | |||||||
| Payments | ||||||||||||
| Payments in relation to activities undertaken directly |
charitable | 2 | 105,278 | - | 11,180 | 116,458 | 104,914 | |||||
| Grants paid in relation to activities undertaken by others |
charitable | 3 | 15,010 | - | 1,769 | 16,779 | 15,185 | |||||
| 120,288 | - | 12,949 | 133,237 | 120,099 | ||||||||
| Loans made | 1,606 | - | - | 1,606 | 1,397 | |||||||
| 1,606 | - | - | 1,606 | 1,397 | ||||||||
| Total payments | 121,894 | - | 12,949 | 134,843 | 121,496 | |||||||
| Net of receipts transfers |
/ | (payments) | before | (3,057) | - | 186 | (2,871) | (6,764) | ||||
| Transfers between | funds | 5 | (852) | - | 852 | - | - | |||||
| Net movement in | funds | (3,909) | - | 1,037 | (2,871) | (6,764) | ||||||
| Cash funds as at last year | end | 38,548 | - | 1,904 | 40,452 | 47,216 | ||||||
| Cash funds at this year end | A | 34,639 | - | 2,941 | 37,581 | 40,452 |
The notes on pages 8 - 9 form part of these accounts.
Page 6
HILLINGDON PARK BAPTIST CHURCH
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
| A Cash funds Cash at bank with immediate access Deposit accounts Petty cash B Other monetary assets Gift aid due to charity Deposit for event Other debtors C Liabilities Falling due within one year: PAYE/NI due Fee for Independent Examination Event deposits received in advance Accrued expenses D Assets retained for charity's own use Church Building Manse Equipment |
General Designated funds funds £ £ 739 - 33,588 - 313 - 34,639 - 11,479 - 1,371 - 294 - 13,144 - 848 - 1,182 - 1,330 - 1,527 - 4,887 - Unrestricted Funds |
Restricted funds £ 2,941 - - 2,941 234 - - 234 - - - - - |
Total 2022 £ 3,680 33,588 313 37,581 11,713 1,371 294 13,378 848 1,182 1,330 1,527 4,887 Value 2022 £ 2,522,043 424,277 139,760 3,086,080 |
Total 2021 £ |
|---|---|---|---|---|
| 4,075 36,175 202 |
||||
| 40,452 | ||||
| 12,562 - 1,397 |
||||
| 13,959 | ||||
| 1,172 1,140 - 101 |
||||
| 2,414 | ||||
| Value 2021 £ |
||||
| 2,276,224 384,655 126,138 |
||||
| 2,787,017 |
The trustees have used insurance values as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.
The accounts were approved by the trustees and signed on their behalf
----- Start of picture text -----
by date
Andrew Lomath 06 March 2023
The notes on pages 8 - 9 form part of these accounts.
----- End of picture text -----
Page 7
HILLINGDON PARK BAPTIST CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2022
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly Employment costs Note 4 Salaries Pension costs National Insurance Ministry Youth work Training and support Outreach and other ministries Worship, music, teaching and catering Spring Harvest and other events Discretionary gifts Manse costs Note 4 Council tax Utilities and telephone Insurance Maintenance Church premises Equipment General maintenance and cleaning Fabric projects Utilities Insurance Support and administration Office supplies and support Telephone Governance and licences Travel and other expenses 3 Grants and gifts paid to others Organisations: London Baptist Association BMS World Mission Grassroots SIM International Theological Hunger Tearfund (missionary) Faith Missions Trust Organisations < £1,000 Individuals |
Unrestrict | Designated funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ed Funds |
Restricted Funds £ - - - 2,640 - 53 61 8,426 - - - - - - - - - - - - - - 11,180 - - - - - 1,572 - 197 - 1,769 |
Total 2022 £ 65,657 2,652 1,767 5,580 2,516 311 3,001 8,426 59 2,388 1,323 782 - 427 6,144 576 4,867 2,482 4,617 1,137 1,299 447 116,458 4,000 4,000 2,000 2,000 1,000 2,497 500 697 85 16,779 |
Total 2021 £ |
|
|---|---|---|---|---|---|---|
| 64,957 2,633 1,656 1,843 1,567 71 1,535 4,955 - 2,303 1,370 709 543 - 5,185 1,833 4,423 2,299 4,452 1,038 1,299 243 |
||||||
| 104,914 | ||||||
| 4,000 4,000 2,000 2,000 - 1,600 1,000 585 - |
||||||
| 15,185 |
Page 8
HILLINGDON PARK BAPTIST CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2022
4 Transactions with related parties
Rev. Reginald Craig served as a church leader and was paid £33,072 [2021: £32,820] for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.
Matthew Craig, son of trustee Reg Craig, was paid £26,820 [2021: £26,520] in his capacity as youth worker, as permitted by the governing document.
In addition the charity incurred expenditure (see 'manse costs' in note 2) in respect of the provision of accommodation (which is customary for ministers) to Reginald Craig, who is a trustee, so that they could better perform their duties.
No other payments were made to trustees or persons related to them, except for reimbursement of expenses paid out on behalf of the charity.
| 5 Movement of funds General funds Restricted funds Ladies Day Building Fund Holiday club Spring Harvest Big Church Day Out Special Gift Fund Total funds |
Opening balance £ 38,548 38,548 244 625 - 69 - 967 1,904 40,452 |
Receipts £ 118,837 118,837 - - 1,518 9,917 270 1,430 13,134 131,971 |
Payments £ (121,894) (121,894) (61) - (2,370) (8,426) (270) (1,822) (12,949) (134,843) |
Transfers £ (852) (852) - - 852 - - - 852 - |
Closing balance £ |
|---|---|---|---|---|---|
| 34,639 | |||||
| 34,639 | |||||
| 183 625 - 1,559 - 574 |
|||||
| 2,941 | |||||
| 37,581 |
The Ladies Day funds relate to an annual event organised by the ladies of the Church. The Building Fund is for major works on the Church building.
The Spring Harvest / Big Church Day Out fund relates to external events for which the Church pays as a group booking for a cheaper rate. The Special Gift Fund relates to donations given for the purpose of short term mission or special appeals often around harvest and Christmas.
Page 9