## **ANNUAL REPORT FOR THE YEAR AND FINANCIAL STATEMENTS 1 January 2020 to 31 December 2020** 

|**CONTENTS**|**PAGES**|
|---|---|
|**AIMS, AFFILIATION, GOVERNANCE**|**2-3**|
|**MINISTRY MEMBERSHIP PASTORAL AND WORSHIP**|**3-4**|
|**CONCLUDING REMARKS, OFFICES, TRUSTEES**|**4**|
|**FINANCE**|**5-22**|
|**FINANCIAL REVIEW AND RESPONSIBILITIES**|**5**|
|**STATEMENT OF FINANCIAL ACTIVITIES**|**6**|
|**BALANCE SHEET**|**7**|
|**NOTES TO FINANCIAL STATEMENTS**|**8-21**|
|**INDEPENDENT EXAMINER’S REPORT**|**22**|





**Trustees report for 2020** 

**New North Road Baptist Church** 

## **Aims and Purposes** 

The Trustees (Minister, Church Officers & Deacons) of New North Road Baptist Church Huddersfield work together to promote the mission of the Church – to worship God and to promote the Christian gospel through evangelistic, pastoral, social and ecumenical activities. The Trustees are also responsible for the maintenance of the church building and for the manse at 16 Heaton Road, Gledholt, Huddersfield, HD1 4HX. 

## **Affiliations** 

New North Road Baptist Church, Huddersfield is part of the Yorkshire Baptist Association and the Baptist Union of Great Britain.  We send delegates to the YBA and BU Assemblies and support the initiatives of BMS World Mission. 

The church has continued to connect with neighbouring churches through Hope Huddersfield and Churches Together in Huddersfield 

## **Governance and management** 

The deacons, officer and minister form a team responsible for the oversight and management of the church. The Secretary and Treasurer are appointed annually at the AGM.  There is an annual election of Deacons each year. Each deacon serves for a 3-year term being eligible to stand for a second 3-year term on re-election before being required to stand down for a minimum of 1 year.  In addition to the monthly deacons meeting there are some committees that meet and assist the deacons in their work including a finance and property committee and a pastoral group. 

Although this is the trustees’ report it would be remiss not to recognise their contribution which Rev Mark Janes makes on behalf of the church, with gratitude for their willingness to serve, to meet and to give their hearts and minds to the leadership and oversight of the church which they have done cheerfully and diligently throughout 2020. 

In return, the members and trustees would like to express our appreciation to Mark for the way he has led and supported us throughout the pandemic.  The national lockdown was imposed after he had been our Minister for just six months and we are most grateful for his calmness and resilience under pressure.  We thank him for the many ways in which he rose to the challenge of communicating with us when our church building had to stay closed for many months. Mark responded quickly to the utterly new situation that confronted us: especially notable were his weekly Pastoral Letters and his use of technology to transmit weekly sermons to us from the manse so that we could both hear him and see him as he brought God’s word to us. 

The church has an established safeguarding policy which is overseen by the Diaconate and reviewed at our AGM.  A dedicated Safeguarding Team is led by Myrna Moore and is available to deal with any safeguarding issues that may arise. 

The Church meeting forms the governing body of the church. This is open to every member of the church and it is here the members seek to find a common mind as they seek ‘the mind of Christ’ and make the big decisions about the overall life and direction of the church. In 2020 following the national lockdown the church meeting was suspended and had not Page **2** of **22** 



met since March because it was not possible to have a meeting that many people could or would be willing to attend in person. Following the advice of the Charity Commissioners and the Baptist Union that they would respect churches that were seeking to operate in the spirit of their constitution an AGM was held via Zoom but voting was conducted via a secret postal ballot when all members of the church were included through being sent stamped addressed envelopes with their ballot papers. The deacons have been very mindful that the church as a whole has not been able to participate in some of the vital but necessary decisions, they have taken but have sought to explain these through the pastoral letter. 

Many people volunteer and make their gifts available, demonstrating kindness, good will and remarkable generosity, some in very public ways and some more quietly, some in more formal ways and some through the informal networks of the church but all make the life of New North Road Baptist Church possible. The trustees want to express our very real gratitude and thanksgiving to everyone who does this. 

The church employs a professional cleaner, Mr Maxwell Orafu, for five mornings each week and he does a very good and thorough job. For most of 2020 he was furloughed because of the closure of the building, doing a limited number of hours as the building began to gradually reopen. 

## **The coronavirus** 

In early March 2020 it became clear that the Global pandemic would profoundly change the way people would live their everyday lives and the deacons agreed to close the church building to all public activity when the Prime Minister announced the first national lockdown. 

The deacons attempted to address the challenge presented by the lockdown by revising the pastoral lists so that everyone who forms part of the church’s immediate network had a named deacon who called and sought to stay in touch with them. They also authorised the creation of a WhatsApp group and arranged with the minister for a printed act of worship to be circulated by post or email, together with a weekly pastoral letter. They also arranged for a weekly zoom gathering on a Sunday and a weekly prayer meeting via Zoom. 

A weekly Bible study, translated into Farsi, was also set up on Zoom which was much appreciated by the participants. 

Another dimension of the church’s life that became operational during this time was the new website which is being informally managed by Mrs Zahra Mirsaney. 

When the first lockdown eased in mid-summer the church was reopened.  A gathering for contemplative prayer began on a Sunday morning and this became a more traditional act of worship with different people offering song although there was no congregational song. In order to include many people in this the service was transmitted via Zoom to people online. During this time six of our Farsi friends were baptised following the completion of a new baptismal course. 

In all of this the deacons were careful to prepare detailed risk assessments following advice from the Baptist Union that was consistent with the law and guidance from the national Government. People visiting the church were invited and expected to sanitise their hands, 

Page **3** of **22** 



maintain spatial distancing and give their names and contact information for a time limited register. 

The deacons expected that things would gradually reopen and carefully considered the applications and risk assessments of a number of different user groups to begin meeting again but the second lock down rendered these considerations void as the church building was closed for a second time. 

During the second lockdown the church met for a more traditional service on Zoom in the morning and the evening while the other provisions the deacons had made continued. This wasn’t required in law but the rising level of covid transmission gave the deacons pause. The only service that happened in person at the church during this lockdown was on Christmas morning. One notable evening service via Zoom that took place during this time was a service of remembering for people who have passed during the last year and this was widely appreciated. 

The different activities of the church were all suspended from the beginning of the first lockdown, including Reach. The church has continued to actively support a number of families and individuals who are seeking or have been recently granted asylum in the United Kingdom, especially from the Farsi Community. 

## **Membership** 

The church welcomed five new members this year. Mr and Mrs Brian and Marion Fisher and their sons Alan and Nathanael and also Patricia Taylor Janes. We also lost three members of very long standing in Jean Gill, Marjorie Heaton and Mavis Lawrence who we remember with gratitude and affection and with confident faith in the promises of God. 

## **In Conclusion.** 

New North Road is a community that is in good heart. 

We are a church with a heart for people at the heart of Huddersfield, serving our neighbours in the name of Jesus Christ. 

## **Officers and Trustees** 

Mary Whalley  and Sandra Coulthard were re-elected for a second term of three years, Dave Carrins for a new first term of three years, and Christy Morakinyo for a first term as a deacon of three years. 

Mr Stewart Naylor resigned as assistant secretary at the end of the year and Mr Gordon Morrison as secretary. **Their** long and steadfast service is very much appreciated.  Fay Deer also retired following the end of her second term of three years with our thanks and Mrs Bernice Dema after her first term of three years with our gratitude. The deacons have adopted new portfolios of responsibility. Mrs Sheila Selbie kindly agreed to become our new administrator working with an administrative group which included our room bookings. Mrs Leila Hanson has acted in a quiet and informal way as a non-administrative secretary, meeting regularly with the minister. Dave Carrins continues to serve as acting treasurer and we are indebted to him for his careful and diligent work in this capacity. We are also assisted by a property and finance group of volunteers who serve in an advisory capacity. 

Page **4** of **22** 



## **NEW NORTH ROAD BAPTIST CHURCH** 

## **HUDDERSFIELD** 

## **ANNUAL REPORT OF THE TRUSTEES** 

## **YEAR ENDED 31 DECEMBER 2020** 

## **Financial Review** 

As required by the Charities Act 2011 an independent examination has been carried out as confirmed by the closing statement. 

The attached accounts show the results for the year with an excess of income over expenditure of £150,481 on the unrestricted funds. 

## **Reserves** 

The trustees aim to maintain adequate reserves to be able to continue the advance of the Christian faith. 

The unrestricted funds totalling £316,459 (2019: £165,978) are available for the advance of the 

Christian faith at the discretion of the trustees. 

## **Trustees’ responsibilities statement** 

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and 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 incoming resources and application of resources 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 2015 (FRS 102); 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping proper 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. 

Approved by the trustees on 16th September 2021 and signed on their behalf by: 


Page **5** of **22** 



NEW NORTH ROAD BAFfisT OIURCH
HUDDERSFIELD
STATEMENT OF FINANCIAL AcfiviTIES
YEAR ENDED 31 DECEMBER 2020
Total
Note Unrestricted Endowment Restricted Deslgnated
2020
Income and endowments from:
Donatlons and Legacies
230.0
8.239
238.2C
Investments
463
16
144
623
Other
262
Totsl Income and Endowments
239,262
16
144
8,501
247,923
Expenditure On:
Charitable Activities
90,832
2.962
93.FJ4
Totsl Expenditure
90,832
2,962
93,794
Net lexpenditurel I Income
148,430
16
144
5.539
154,129
Transfer Between Funds
2,051
11.8511
Other R￿Qgnised Gains/ L055es
Gains on Revaluation of properties
Net Movement in Funds
0.481
11,8351
144
5.339
154.129
Totsl Fund5 Brought fonvard 2019
165,978
2,374,666
252,244
5,075
1797,963
Totsl Funds Carri￿ forward 20
316.459
2.372.831
252,388
10.414
1952.092
All income and expenditure derives from continuing activities.
The note5 on p3ge5 8 to 20 form part of these financial statements
Page 6 of 22

NEW NORTH ROAD BAPTIST CHURCH
HUDDERSRELD
BALANCE SHEET
YEAR ENDED 31 DECEMBER 2020
Note
2020
2019
Tangible Flxed Assets
io
2.623.266
2,633.644
Investments
li
132.1(X)
131.972
2,755,366
2,765,616
Current Assets
Debtors
12
181.055
11.742
Cash at Bank and Building Society
13
19.388
23.094
200,443
34,836
Crèdltors.. Amounts falling due within one year
14
13.7171
12,4891
Net Current ILiabilitiesllassets
196.726
32.347
Net Asset5
2,952,092
2,797,963
CharFtable Funds
Unrestricted Funds
316.459
165.978
Endowment Funds
15
2,372,831
2,374.666
Restricted Funds
16
252,388
252,244
Designated Funds
17
10.414
5.075
2.952,092
2.797.963
The notes on pages 8 to 20 form part of these financial Statements
The Financial Statement5 weie approved and authorised foi issue by the trustees on 16th September 2021.
Mrs L Hanson- Secretary
L.
Mr D Carrins- Treasurer
Page 3
Page 7 of 22

NEW NORTH ROADBAPTISTCHURCH
HUDDERSFIELD
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2020
I Summary alsienificant ac£ountine paliei&s
IA) G•n•ral Informatlan and baslsaf pr&paratlon
New North Road Baptist Church is a registered charity in the United Kingdom.
The nature of the charity's operations and principal activities are to promote the mission of the church.
this is detailed further in the trustees report.
The charity constitutes a public benePIt entity as defined by FRS 102. The Pinancial statements have
been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS10212015. the Charities Act 2011 and UK
Generally Accepted Practice as it applies from l January 2020.
The financial statements have been prepared to give a 'true and fair, view and have departed from the
Charities (Accounts and Reports) Regulations 2C(>8 only to the extent required to provide a 'true and
fair vie￿. This departure has involved following the 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 IFRS 10212015.
The financial statements are prepared on a going concern basi5 under the historical cost convention,
modified to include certain items at fair value. The financial statements are prepared in sterling which 15
the functional currency of the charity.
The significant accounting policie5 applied in the preparation of these financial statements are set out
below.
These policie5 have been con5iStently applied to all years presented unle55 otherwise 5tsted.
Ibl Fund5
Unrestricted furbd5 are available for use at the discretion of the trustees in lurtherarhce of the general
objective5 of the charity and which have not iEen designated for other purFK>5e5.
Endowment fund5 represent the value of property held. which 15 Used to e5tabli5h work of the church.
RestrittÈd funds are funds which are to be used in accordance with spÈtilic rÈstrrctions imposèd I
donor5 or which have raised by the charityfor particular purposes. The c05t of raising and
administÈring such funds are charged againstthe specific fund. Tho aim and USÈ of each restrictÈd fund
IS Set out inthe rhote5 to the lirbancial statements.
Designated funds comprise unrestricted funds that havè been set aside by thè trustèes for particular
purposes. The alm and use of each designated fund Ss set oth in the notes to the financSal statements.
Page 8 of 22

NEW NORTH ROAD BAPTISTCHURCH
HUDDERSFIELD
NOTESTOTHE FINANCIALSTATEMENTS
YEARENDED31 DECEMBER2020
lel Incom& r•co8nitian
All incoming resources are included in the Ststement of Financial Activities ISOFAI when the charity is leEallv
entitled to the income after any performance conditions have been met, the amwnt can be measured
reliably and it is probable that the income will be received.
For donations to be rec￿niSed the charity will have been notified of the amounts and the settlement date in
writing. If there are conditions attached to the donation and this requires a level of performance before
entitlement can be obtained then incDme is deferred until those conditlDns are fully met or the fulfilmentof
those Conditions is within the control of the charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recDgnised in income attheir fair value when their
economic benefit is probable. it can be measured reliably and the charity has control Dver the item. Fair
value is determined on the basis of the value of the giftto the charity. For example the amount the charity
would be willing tD pay in the open marketfor such facilities and services. A corresponding amount is
recognised in expenditure.
No amount is included in the financial statements for volunteer time, in line with the SORP IFRS 1021.
Further detsil is given in the Trustees, Annual Report.
Where practicable. gifts in kind donated for distribution to the beneficiaries of the charity are included in
donations in the financial ststements UPDn receipt. If it is impracticable to assess the fair value at receipt or
if the costs to undertake such a valuatiDn Dutweigh any benefits, then the fair value is recognised as
compDnent of donations when it is distributed and an equivalent amount recognised as charitsble
expenditure.
Fixed asset gifts in kind are recoEnised when receivable and are included at fair value. They are not deferred
over the life of the asset.
For legacies, entitlement isthe earlier of the charity being notified of an impending distribution or the legacy
being received. At this point income is recognised. On occasion legacies will be notified tD the charity
however it is not Possible to measure the amount expected to be distributed. On these occasions, the legacy
is treated as a contingent asset and disclosed.
Investment income is earned through holding assets for investment purwses. Interest income is recognised
using the effective interest methrA.
Other income includes income such as gains on diswsals of tangible fixed assets.
Idl Expenditure rttoEnition
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate
all costs related to the cateEDry. Expenditure is recDgnised where there is a legal or constructive obligation
to make payments to third parties, it is probable that the settlement will be required and the amount of the
obligation can bè measured reliably. It is categorised under the folloMng headings:
Costs of raising fund5 includes investment costs;
Expenditure on charitable activities includes costs of prc)viding services and the payment of grantsto the
Page 9 of 22

NEW NORTH ROAD BAPTIST CHURCH
HUDDERSFIELD
NOTESTOTHE FINANCIALSTATEMENTS
YEAR ENDED31 DECEMBER2020
lel Support ¢0Sts allo¢Jtion
Support costs are those that asslst the work of the charity but do not dlrectly represent charitable activities
and include ofPice costs, and governance costs. They are incurred directly in 5UPPOrt of expenditure on the
object5 of the charity and have therefore been allocated to expenditure on charitable activitie5 ori a bas15
consistent with use of the rescwjrces, along with the costs of ministry and mission grants paid.
Fun&raisinB costs are those incurred in seeking voluntary contributions and do not include the costs of
di55eminating information in support of the charitsble activitie5.
The analy515 of these costs is included in note 5.
If) Tangiblefixed assets
Tangible fixed a55ets are Stated at C05t lor deemed c05tl or valuation le55 8ccumulated depreciation and
accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of
operating as intended.
The church and manse premi5e5 are included in the balance Sheet at insurance value. Furniture and fixtures
in the church premises which was previously not included as a fixed asset in the balance sheet and was
written off as an expense as incurred has been introduced at the insurance value at 31 December 2004
which wa5 £76,646. Any subsequent capital addition5 have been included at C05t.
OeprecSation is provided on all tsngSble fixed assets, at rates calculated to write off the cost, less estimated
residual value, of each asset on a systematic basis over its expected useful life a5 follows..
Church properties
Furniture & fixtures
Electronic equipment
Church heating system
IO% reducing balance
33% straight line
5%5traight line
Igl In¥•stm*nts
Investment assets represent balance5 held by the Yorkshire Baptist Association and the Baptist Union of
Great Britain in trust accounts and are held at cost, which is equivalent to their fair value.
Ihl D*btors and eredltors r*e*lvabl• I payable wlthln on• year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any105ses arising from impairment are recognised in expenditure.
11) Impalrm*nt
Assets not measured at fair value are rewewed for any indication that the asset may be impaired at each
balance Sheet date. If such indication exist5, the recoverable amount of the asset, or the as5et'5 cash
generating unit, 15 estimated and comparedto the carrying amount. Where the carrying amount exceed5 It5
recoverable amount, an impairment loss is recognSsed Sn profit or loss unless the asset is carrSed at a
revalued amount where the impairment loss is a revaluation decrease.
Page 10 of22

NEW NORTH ROAD BAPTIST CHURCH
HUDDERSFIELD
NOTES TO THE FINANaAL STATEMENTS
YEAR ENDED 310ECEMBER 2020
(il Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is
CDnsidÈred to pass tho tests set out in ParaEraph I SchedLJle 6 Finance Act 2010 and thoreforÈ it meets tho
definition of a charitable company fcpr UK corporation tax purposes.
Ikl Goinz ¢on¢•rn
The financial statements have been prepared on a going concern basis a5 the trustees believe that no
material uncertainties exist. The trustees havo considered the level of finds hold and tho Èxpected level of
income and expenditure for 12 months from authorising these financial statements. The budgeted income
and expenditure is suFFicient wwth the level of reserves for the charity to be able to continue as a going
concern.
2 Donation5 and Lega¢ies
Total
Total
Notes Unrestricted Endowment Restricted Designated 2020
2019
Collections AM
4,880
4,880
10,506
PM
361
361
Envelopes
Stsnding Orders
Donations
6.820
6.820
9.153
23.000
23.000
19.364
-In memoriam and LeEacies
-General
185.081
185.081
20.784
7.540
7.540
2.282
Tax Recovered on Gift Aid
9,879
9,879
699
9,021
1.605
Other Collections rÈceivable
699
Gift Day
230.021
8,239 238,260
74,755
Income from Donations and Legacies was £238,26012019 £74,7551. of which £8,23912019 £3,010) was
attribLrted to designated funds and £230,02112019 £71,745) attributed to unrestricted funds.
3 Investment In¢ome
Total
Total
Unrestricted Endowfflent Restricted Designated 2020
2019
Income from other investments
463
16
144
623
759
Other Interest Receivable
463
16
144
623
759
Income from Investments was £62312019 £7591. of which £46312019 £3101 was attributed to unrestricted
funds. £1612019 £451 to endowment funds and £14412019 £4041 to ￿$tricted funds.
Page 11 of 22

NEW NORTH ROAD BAPTIST CHURCH
HUDDERSFIELD
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2020
Total
Unre5trictedEndowment Re5trictedDe5ignated 2020
Total
2019
Oth•r In¢om•
Car Park rents
1,090
6.439
6,025
14.331
899
Room Lettings
Rental of Manse
6,439
Sundry Income
1,249
262
1,511
2,978
8,778
262
24,233
Other income was £9,04012019 £24,233), of which £26212019 £2,407) was attributed to designated
funds and £8,77812019 £21.8261 was attributed to Ljnrestricted funds.
Analysi5 of Expgnditur• on Ch•ritabl• A¢tiviti•s
Total
NotesUnrestrictedEndowment RestrictedDesignated 2020
Total
2019
Ministry and other staff
Pulpit / Preacher supplies
Gas,water, Electricity & Phone
Manse expenses
Cleaning Expenses
Administration, postagei printing
Insurances
39,220
39.220
22.341
1,050
8,376
12.482
607
6,664
4.267
645
6,664
4.267
645
2,037
2.374
12.541
5,623
2.960
102
2,037
2.374
12,726
5,623
2.960
1,447
1.032
1,597
2.246
Repair5 and Maintenance
Baptist Union Home Missions
BMS World Mission
185
4,840
6,908
3.098
1,670
2.304
Youth & Other Outreach Work
Sundries and Subscriptions
CCL Music Copyright
Music, tnicrophones and laptops
Messy Church
Accountancy charges
Catering
Conforences and training
Doriation,.CAP
1,345
553
479
978
978
879
291
291
1,386
1.675
21K)
298
298
135
174
309
2,697
139
279
279
1.5(K)
61
1.51Y)
61
I,sIN)
-other
Other Collections Payable
Depreciation of fixed assets
705
705
1.535
10,378
io
10.378
10,378
90,832
2,962
93,794
87,908
The basis of allocation of all the above expenditure is direct
Expenditure on charitable activities was £93.794 12019 £87.9081 of vthich £Nil12019 £Nill was attributed
to restricted funds. £2,96212019 £6.2321 attributod to designaiod funds and £90,83212019 E81.6761
attributed to unrestricted fund5.
Page 12 of22

NEW NORTH ROAD BAPTIST CHURCH
HUDDERSFIELD
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2020
6 Other Collections
Collections
Received
Transfer to
Paid out Designated Fund
BMS World Mission
125
12711
11461
BU Home Misslon
266
14341
11681
Communion Fund
Royal British Legion Poppy Appeal
Christians Against Poverty
Christian Aid
699
17051
161
7 Analy$5s Of Grants
un￿St￿tted Endowment Restricted Designated
2020
2019
Baptist Union Home Mission
5,623
5,623
6,908
BMS World Mission
2,960
2,960
3,098
Chrlstians Against Poverty
1,500
1,5C(I
1,5C(I
10,083
10.083
11.506
8 Trustees, and key minaEement personnel remunerition expenses and transactions
The trustees neither received nor waived any remuneration or expenses during the year12019.. £ Nill.
The Trustees did not have any expenses reimbursed during the year12019: E Nill-
The Key managernent personnel of the charity comprises the Secretary and Treasurer. neither of whom are
employees and did not incur any employment costs.
The Trustee5 have made donations to the Church in the year. but it 15 not possible to quantify the
aggregate of these as required by the SORP.
Page 13 of22

NEW NORTH ROAD BAPTIST CHURCH
HUDDERSFIELD
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2020
9 Staff Costs and •mploy•• Bon•flts
The average number of employees and full time equivalent IFtEI during the year was as follows..
2020
2020
2019
2019
Number
FTE
Number
FTE
Raising Funds
Charitable Activities
Govemance
The total staff costs and èmployee benefits were as follows..
2020
2019
Gross Salaries
31,073
13.579
Employers National Insurance
Pension Contributions
6,624
1,523
5.230
3.532
Minister expenses
Other expenses
39,220
22,341
Minister
33,341
17.015
Farnily Worker
Cleaner
5,879
5.326
39.220
22.341
No employees received employee benefits lexcluding employer pension costs) of more than £60.000
The Church paid pension contributions for its fom)er Ministers to the Baptist Ministèrs, Pension Trust
Limited. which is a final salary defined benefit scheme. The 5cherne 15 a rnulti-employer 5cherne. In
accordance with FRS 17 the scheme is accounted for a5 a defined contribution scheme. See note5 18 and
19 for further details of the pension scheme.
Page 14 of22

NEW NORTH ROAD BAPTIST CHURCH
HUDDERSFIELD
NOTES TO THE HNANaAL STATEMENTS
YEAR ENDED 31 DECEMBER 2020
10 Tangible Fixed Assets
Properties
Church
Church
Premises
Manse
Furniture
Church
and
Fixtures
Electronic
equipment
Heating
system
Total
Cost or Valuation
At l January 2020
Disposals
Additions
Increase in insurance
valuation
2.300.609
268,385
128.389
8,593
75,647
2.781.623
At 31 December 2020
Cost
2,502
2,794
51,743
8,593
75,647
141,279
Valuation
2,298,107
265,591
76,646
2,640,344
Depreciatign
At l January 2020
Disposa15
Charge for the year
94.544
4.268
49.167
147.979
3.760
2.836
3.782
10.378
At 31 December 2020
98,304
7,104
52,949
158,357
Net Book Value
At 31 December 2020
2,3CQ,609
268,385
30,085
1.489
22,698
2,623,266
At 31 December 2019
2,3C(1,609
268,385
33,845
4,325
26,480
2,633,644
The Church is the beneficial owner of the Church and Manse premise5, the legal title to which 15 held by the
Church's custodian trustee IThe Baptist Union Corporation Ltd).
The Church and Manse premises are included at insurance value because reliable cost information is not
available and valuation would incur significant cost5.
Furniture and fixtures in the Church premises were introduced at insurance value in 2(NM as £76.646. Any
subsequent capital addition5 have been included at cost.
All of the fixed assets are used for direct charitable purposes.
Page 15 of22

NEW NORTH ROAD BAPTIST CHURCH
HUDDERSFIELD
NOTES TO THE FINANaAL STATEMENTS
YEAR ENDED 31 DECEMBER 2020
11 Investments
H19a
H19b
H21b YBA H21c YBA BUGB
YBA High YBA Sale Sale of 108 Sale of
Fixed
Interest
of Flats
Birkby Hall Chapel
Tem
Trust
Trust
Road Trust
Trust
Deposit
Account
Account
Account
Account Account
Total
Total
2020
2019
At l January 2019
Income from Investrnents
9,618
16
4,932
22,088
37
59,015 36,319 131,972
99
463
623
111,213
759
Transfers Itollfrom NNRB
Current Account with HSB
14951
14951
20.1
At 31 December 2019
9.634
4.940
22.125
59.114
36.287 132.IIK)
131.972
12 Debtors
2020
2019
Prepayment - insurance
Tax recoverable from HMRC
2,449
2.374
9.021
Car Park charges debtors
Legacy receivable frown executor
347
178,606
181.055
11.742
13 Bank and Building 50ci•ty Balances
2020
2019
HSBC Bank PLC
11.510
119
19,041
119
Leeds Building Society
Reach Project Bank Balance
Cash Balances
7.098
661
3.463
471
19.388
23.094
14 Cr•ditors-Amounts fallinE due wrthin one y•ar
2020
2019
Deferred Income
174
Deposits repayable for keys and fobs
Accruals
1.157
1.147
2,560
1,168
3.717
2,489
Page 16 of22

NEW NORTH ROAD BAPTIST CHURCH
HUDDERSFIELD
NOTES TO THE FINANaAL STATEMENTS
YEAR ENDED 31 DECEMBER 2020
15 Endowment Funds
At
I january
2020
Increase in
Insurance
Valuatlon
TransfeT
Unrestricted
Funds
At31
December
2020
Incorning
Resources
Property Valuation
2,349.267
2.349.267
Revaluation Reserve
15.781
11,8511
13.930
YBA Endowment Fund H19a
9.618
16
9.634
2.374.666
16
11,8511
2,372,831
The Property Valuation represents the uplift to insurance value of the Church and Manse premises.
The Revaluation Reserve represents the introduction of the Furniture and fixtures upon introduction to the
balance sheet at 31 December 2tM14, adjusted for subsequent asset movements and releases in line with
the deproclatlon pollcv.
The YBA Endowment Fund represents the value of the property held. used to establlsh the work of the Church.
Fixed Assets
Investment
Total 2020
Church Premises
Church Manse
Fumiture. Fixtures and Equipment
YBA High Interest Trust Account
2,080,882
268.385
13.930
2,080,882
268.385
13.930
9.634
9.634
2,363,197
9,634
2,372,831
16 Restricted Funds
At
l January
2020
At31
December
Incoming
Resources
Resources
Expended
2020
YBA Property Fund
252,244
144
252.388
The YBA Property Fund represents the value of the property held in the past and sold off to realise funds,
which must be used to finance other pemianent property or significant maintenance of existing property-
Fixed Assets
Investment
Total 2020
Church and Manse premises
YBA Sales of flats account
166.209
166.209
4,940
22.125
4,940
22.125
YBA Sale of 108 Birkby Hall Road account
YBA Sales of Chapel account
59.114
86.179
59.114
252,388
166,209
Page 17 of22

NEW NORTH ROAD BAPTIST CHURCH
HUDDERSFIELD
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2020
17 DesignJted Funds
At l January
2020
Incoming
Resources
Resource5
Expended
At 31 Decernber
2020
Communion Fund
280
308
588
Flower Fund
582
166
11851
563
Reach
3,536
7476
12.0221
14341
12711
8,990
BU Home Mission
170
266
BMS World Mission
146
125
Exercise Group
74
74
Billiards Club
212
160
12501
122
Open Doors
50
50
Royal British Legion Poppy Appe"
18
18
Christian Aid
Christians &qainst Poverty
5,075
8.501
13,1621
10,414
All the abovè funds are unrèstrictèd, but are designatÈd to the following purposÈs.'
Communion Fund represents monÈy to be appliÈd at the discrètion of the pastor for assistance of
5ndividuals in the fellowshSp.
The Flower Fund represents money received to provide flowers on the Church premises.
Reach receives rnoney to SUPFK)rt the work of the Church in respect of a5yIurn seekers.
BMS World Mi55ion receives money contributed specifically for it5 work of mi55ion in foreign
countries.
BU Home Mission supports the work of other Baptist churches in UK.
The Exercise Group provides social and physical activity for older foll but did not meet in
2020.
The Billiards Club receives money from those participating to fund its activities.
Open Door5 is a UK charity which wotk5 to 5UPPOrt church group5 overseas
The Royal British Legion Poppy Appèal is a national appeal to support ex-servicemèn and
women
Christian Aid is a national charity which sUPPOrt5 development projects in the Third World
Christians 4gainst Poverty is a UK charity which works to assist with debt management.
Page 18 of22

**NEW NORTH ROAD BAPTIST CHURCH HUDDERSFIELD NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020** 18 **Pensions** 

The Church is an employer participating in the Baptist Pension Scheme (“the Scheme”), which is a separate 

legal entity administered by the Pension Trustee (Baptist Pension Trust Ltd).  The assets of the Scheme are 

held separately from those of the employer and the other participating employers. 

The Scheme, previously known as the Baptist Ministers' Pension Fund, started in 1925 but was closed to 

further accrual of defined benefits on 31 December 2011.  Prior to this date, the main benefit provided 

through the Defined Benefit (DB) Plan was a 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.  Since 1 January 2012, benefits 

have been provided through a Defined Contribution (DC) Plan. 

A formal valuation of the DB Plan was performed at 31 December 2019 by a professionally qualified 

actuary using the Projected Unit Method.  At the valuation date the market value of the DB Plan's assets 

was £298 million whilst the level of assets needed to pay benefits was £316 million, giving a deficit of 

£18 million (equivalent to a past service funding level of 94%).  The Church and the other participating 

employers in the DB Plan are collectively responsible for funding this deficit.  The next actuarial valuation 

of the DB Plan within the Scheme is due to take place no later than as at 31 December 2022. As a result of the deficit, a schedule of contributions by participating employers has been agreed under 

which the Church makes deficit contributions which are currently 12% of Pensionable Income.  These contributions will increase in line with increases in Minimum Pensionable Income as agreed by the Baptist 

Union.  The schedule of contributions foresees these contributions continuing until 30 June 2026. 

The Church has been advised that the estimated cost for the Church to buy out their Pension Scheme liabilities at 31 December 2020 was £50,600.  (See note 19). 

Page **19** of **22** 



## 19 **Contingent Liability** 

The Church has a contingent liability in respect of the deficit in the BU Pension Scheme.  The share of this 

deficit which relates to its previous ministers as at 31 December 2020 was estimated by the BU Pension 

Scheme at £50,600.  This amount does not become payable immediately unless the Church ceases to be 

a participating employer in the scheme.  Whilst the Church has its minister as an employee of the 

scheme, this debt is not payable.  If in the future the Church does not have an employee as a member of 

the scheme, then its share of the deficit will be crystallised under current UK pension legislation and will 

need to be recorded in the accounts of the church and paid to the trustees of the BU Pension Scheme. 

Page **20** of **22** 



**NEW NORTH ROAD BAPTIST CHURCH** 

## **HUDDERSFIELD** 

**NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 31 DECEMBER 2020** 

## 20 **Related charities** 

The custodian Trustee of the Church is The Baptist Union Corporation Limited which is registered as charity number 249635, and which is controlled by The Baptist Union Council. 

The church is also a member of The Baptist Union of Great Britain and The Yorkshire Baptist Association. 

During the year the Church made a donation to The Baptist Union Home Mission Scheme of £5,623 from the unrestricted fund (2019 £6,908). 

Page **21** of **22** 



NEW NORTH ROAD BAPTIST CHURCH
INDEPENDENT EXAMINER'S REPORTTO
THETRUSTEES OFNEW NORTH ROAD BAPTISTCHURCH
HUDDERSFIELD
I rewrt to tho trustoes on the accounts of New North Road Baptist Church Huddorsfiold for tho year ended
31 December 2020 which are set out or) page5 2 to 16.
Respectl¥È rèsponslbilltles of trustees and ÈxamlnÈr
The church's trustees are responsible for the preparation of the accounts. The church'5 trustees consider
that an audit is not required for this year under section 144 of tho CharitiesAct 2011 (the Charities Act) and
that an independent examination 15 needed.
It is my reswnsibility to:
examine the accounts under Section 145 of the Charitie5 Act,.
followthe proceduros laid down in General Directions given by the Charity Commission LJndÈr soction
14515llbl
of the Charities Act., and
state whothÈr particular matters have come to my attèntion.
Basis ol independent examineos report
My examination was carried out in accordance with the General Directions given ￿ the Charity Commission.
An Èxamination includÈs a review of tho actounting records kept by thÈ church and a comparison of tho
accounts presented with those records. It also include5 consideration of any unusual items or disclosures in
the account5. and Seeking explanatlQn5 from the tru5tee5 concerning any Such rnatters. The procedure5
undertaken do not provide all the evidence that would be required in an audit. and consequently no opinion
15 given a5 to whether the accounts present a 'true and fair, view and the rew)rt Is lirnited to th05e matters
set out in the Statement below.
Ind•p•nd•nt •Mmin•rfs st•t•rn•nt
Your attention 15 drawn to the factthat the charity has prepared the financial 5taternents in accordance with
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 IFRS 102) issued on 16 July 2014 and to the disclosure in note 8 reEardinE the fact that
disc105ure5 have been made. a5 required by the SORP. in respect of aggregate donation5 rnade by the
trustees.
In connection with my examination, no material matter, except that referred to in the previous paragraF&,
has como to my attention which gives me roasonablo causo to believe that. in any material respoct..
accounting records were not kept in accordance with Section 130 of the Charities Act. or
the accounts do not accord with the accoLJnting records.. or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charitie5 IAccount5 and Reportsl Regulations 2008 other than any requirement that
the accounts give a 'true and fair view. which 15 not a matter considered as part of an indepedent
examination.
st1￿d
Date
Name
Professional Qualiticat￿n
Addr¢5$
16th 5epiember 2021
Geoffrey Ad•ms
FCCA
The &Jnday School. Briestfield Road
P4ge 17
Page 22 of22