2021-12-31-accounts

		Page
Trustees' annual report
Independent examiner's report to the trustees
Statement offinancial activities
Statement offinancial position
Notes to the financial statements		10
The following pages do not form part ofthe financial statements
Detailed statement offinancial	activities	21
Notes to the detailed statement	offinancial activities	23

Reference	Reference	aud adm	inistrative d	etails	etails
Registered		charity	name	Queens Road Baptist Church
Charity	registration		number	1131955
Principal		office		2 Queens Road
				Broadstairs
				Kent
				CT10 INU
				UK
The trustees
				SCave
				SHearle
				G Corker
				IHooper		(Retired I	September 2021)
				C Pick
				TFisher
				P Verrall
				P Okun
				SKemp
				M Jackson
				M Hooper		(Appointed	29 September 2021)
				P Jupp		(Appointed	29 September 2021)
Company		secretary		P Okun
Accountants				Levicks
				Chartered	accountants
				3Lloyd Road
				BROADSTAIRS
				Kent
				CT10 1HY

Year ended 31	Dece	mber 20	21
					2021		2020
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note		f	f
Income and eadowmeats
Donations and legacies			4	225,321	25,682	251,003	249,293
Total income				225,321	25,682	251,003	249,293
Expenditure
Expenditure on charitable		activities	5,6	211,564	21,984	233,548	264,060
Total expenditure				211,564	21,984	233,548	264,060
Net income/(expenditure)		and net	movement
in fuads				13,757	3,698	17,455	(14,767)
Reconciliatioa offunds
Total funds brought	forward			1,200,208	36,138	1436,346	1,251,113
Total funds carried	forward			1,213,965	39,836	1,253,801	1,236,346

31December 202	1
			2021		2020
		Note
Fixed assets
Tangible fixed assets				1450)035	1,390,590
Current assets
Debtors		12	11)859		9,411
Cash at bank aud in hand			140,328		118,098
			152,187		127,509
Creditors: amounts	falling due within one year	13	43,425		41,229
Net current assets				108,762	86,280
Total assets less current liabilities				1,458,797	1,476,870
Creditors: amounts year	falling due after more than one	14		138,796	138,824
Provisions
Pensions and similar	obligations	15		66400	101,700
Net assets				1453,801	1,236,346
Funds ofthe charity Restricted funds				39,836	36,138
Unrestricted funds				1413,965	1,200,208
Total charity funds		17		1453,801	1,236,346

useful economic life ofthat as	set as follows:
Freehold property	50years
Fixtures and fittings	3 years
Equipment	5 years

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
			f
Donations
Offerings (S/0's)	151,908		151,908
Offerings (Env/Cash/Chqs)	2,139		2)139
Gift aid tax refunds	36,119		36,119
Sundry donations	8,437	7,827	16,264
Building fund donations		17,855	17&855
Deposit interest	4		4
Use ofpremises	26,714		26,714
Project funds
	225,321	25,682	251,003
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
Donations
Offerings (S/0's)	135,389		135,389
Offerings (Env/Cash/Chqs) Gilt aid tax refunds	6,932 35,596		6,932 35,596
Sundry donations		14,242	14,242
Building fund donations		22,649	22,649
Deposit interest	109		109
Use ofpremises	32,416		32,416
Project funds		1,960	1,960
	210,442	38,851	249,293

5.	Expenditure	on charitab	le	acti	vities by	fund type
							Unrestricted	Restricted	Total	Funds
							Funds	Funds		2021
							f
	Q Mission Ministry						20,085 69,995			20,0SS 69,995
	Buildings						100,001	18,669	118,670
	Church Life						14,496	3,315		17,811
	Youth Work						6,987			6,987
							211,564	21,984	233,548
							Unrestricted	Restricted	Total Funds
							Funds	Funds		2020
										f,
	Q Mission Ministry						23,566 94,910			23,566 94,910
	Buildings						83,632	37,601	121,231
	Church Life						22,430			22,430
	Youth Work						1,921			1,923
							226,459	37,601	264,060
6.	Expenditure	on charitable		activities by activity type
							Activities
							undertaken	Total funds	Total fund
							directly	2021 f		2020 f,
	Q Mission Ministry						20,085 69,995	20&085 699995		23,566 94,910
	Buildings						118,670	118,670	121,231
	Church Life						17,811	17,811		22,430
	Youth Work						6,987	6,987		1,923
							233,548	233,548	264,060
7,	Net income/(expenditure)
	Net income/(expenditure)		is	stated atter charging/(crediting);
								2021		2020
								f
	Depreciation	oftangible	Axed assets					46,366		45,906
8.	Independent	examination		fees
								2021		2020
								f
	Fees payable Independent	to the independent examination ofthe			examiner financial	for: statements		960		900

					Land and	Fixtures	and
					buildings	fittings		Equipment	Total
					8		f,	f,	8
	Cost
	At 1 January	2021			1,674,574	49,893		16,333	19740,800
	Additions						152	5,659	5,811
	At 31December 2021				1,674,574	50,045		21,992	1,746)611
	Depreciation
	At 1 January	2021			315,378	26,277		8,555	350410
	Charge for the year				33,492	7,492		5,382	46,366
	At 31December 2021				348,870	33,769		13,937	396,576
	Carrying amount
	At 31December 2021				1,325,704	16,276		8,055	1,350,035
	At 31December 2020				1,359,196	23,616		7,778	1,390,590
12.	Debtors
								2021	2020
									f,
	Trade debtors							7,095	4,201
	Prepayments	and accrued income						4,764	5,071
	Other debtors								139
								11,859	9,411
13.	Creditors: amounts		falling due within	one year
								2021	2020
								f
	Accruals and	deferred	income					5421	4,378
	Other creditors							37,904	36,851
								43,425	41,229

14.	Creditors: amounts falling due after more than on	e year
		2021	2020
		8
	Other creditors	138,796	138,824
15.	Provisions
			Pensions and
			similar
			obligations
	At 1 January 2021		101,700
	Additions		(35,500)
	At 31December 2021		66400

Type offinancial	assumption	%pa
RPI price inflation	assumption	3.60
CPI price inflation	assumption	2.85
Minimum Pensionable Income increases
(CPI plus 1.0%pa)		3.85
Assumed investment returns
-Pre-retirement		5.10
-Post retirement		3.95
Deferred pension	increases
-Pre April 2009		3.60
-Post April 2009		2.50
Pension increases
-Main Scheme pension Pre April 2006		3.40
-Main Scheme pension Post April 2006		2.30

	Unrestri	cted	funds
								At
					At		31	December 2
					I January 2021	Income f,	Expenditure	021 f
	Unrestricted		General		340,679	225,321	(21 1.,564)	354,436
	Unrestricted		Development		859,529			859&529
					1,200,208	225,321	(211,564)	1,213rr65
								At
					At		31 December 2
					I January 2020	Income	Expenditure	020
	Unrestricted		General		356,696	210,442	(226,459)	340,679
	Unrestricted		Development		859,529			859,529
					1,216,225	210,442	(226,459)	1,200,208
	Restricted		funds
								At
					At		31	December 2
					I January 2021	Income	Expenditure	021
	Restricted Development				36,138	25,682	(21,984)	39,836
								At
					At		31 December 2
					I January 2020	Income	Expenditure	020
	Restricted Development				34,888	38,851	(37,601)	36,138
18.	Analysis	ofnet assets between		funds
						Unrestricted	Restricted	Total Funds
						Funds	Funds	2021
	Current	assets				1,213,965	39,836	1)253,801
						Unrestricted	Restricted	Total Funds
						Funds	Funds	2020
	Current	assets				1,200,208	36,138	1,236,346

Year ended 31De	cemb	er	2021
				2021	2020
				8
Income and endowments
Donations and legacies
Offerings (S/0's)				151,908	135,389
Offerings (Env/Cash/Chqs)				2,139	6,932
Gift aid tax refunds				36,119	35,596
Sundry donations				16&264	14,242
Building fund donations				17,855	22,649
Deposit interest				4	109
Use ofpremises				26,714	32,416
Pmject funds					1,960
				251,003	249,293
Total income				251,003	249,293
Kxpenditure
Expenditure on charitable		activities
Purchases				7&134	2,828
Wages and salaries				101,833	89,621
Employer's NIC				2,565	2,390
Pension costs				7,254	6,185
Rent				6,144	6,144
Rates and water				6&468	6,543
Light and heat				16,418	14,675
Repairs and maintenance				12,006	20,607
Inswance				4421	3,861
Motor vehicle expenses					84
Legal and professional	fees			9,706	9,709
Telephone				1,025	1,037
Other office costs				11,711	7,850
Depreciation				46,366	45,906
Other interest payable	and similar charges			3418	3,501
Finance costs - defined	benefit pension scheme			9/63	7,103
Actuarial gains/(losses)	on def'd		ben, scheme	(35,500)	4,500
Buildings - SEBAloan	gift				4,000
Church Life - worship				4,566	3,950
Q Mission -Gap Project Q Mission -Other Q Mission -94Global Challenge Q Mission -Baptist Mission Q Mission -Funds Q Mission -Bethany Children's			Trust	2,000 3,150 2,000 10,000 2&000	3,560 3,981 6,733 5,732 1,500 2,060
				233,548	264,060
Totalexpenditure				233&548	264,060

2021	2020
17,455	(i4,767)

				2021	2020
					6
Expenditure on charitable		activities
Q Mission
Activities	ttndertuken directly
Q Mission -Training				1,085
Q Mission -Gap Project				2,000	3,560
Q Mission - Other				3,000	3,981
Q Mission -94Global Challenge				20000	6,733
Q Mission -Baptist Mission				1O,OOO	5,732
Q Mtsston -Funds					1,500
Q Mission -Bethany Children's			Trust	2,000	2,060
				20,085	23,566
Ministry
Activities	undertnken directly
Ministry	- purchases			49	306
Ministry	- wages/salaries			75,324	63,563
Ministry	- employer's NIC			2,565	2,390
Ministry	- pension costs			7454	6,185
Ministry	- rent			6,144	6,144
Ministry	- rates &water			4,746	4,635
Ministry	-motor vehicle expenses				84
Ministry	-gnance costs - dei'd ben, scheme			9463	7,103
Ministry	- actuarial gains/(losses)		on dei'd ben. scheme	(35,500)	4,500
Ministry	- preaching expenses			150
				69,995	94,910
Buildings
Activities	undertnken directly
Buildings	- purchases			98	599
Buildings	- wages/salaries			26,509	26,058
Buildings	- rates &water			1,722	1,908
Buildings	- light &heat			16,418	14,675
Buildings	-repairs &maintenance			12,006	15,302
Buildings	- insurance			4,221	3,861
Buildings	- legal and professional		fees	5,536	4,866
Buildings	- cleaning			2476	2,401
Buildings	- depreciation			46,366	44,060
Buildings	- loan interest			3418	3,501

Year ended 31D	ecem	ber 2021
			2021	2020
Brought forward			118,670	117,231
Buildings - SEBAloan gilt				4,000
			118,670	121,231
Church Life
Activities «ndertnken	directly
Church Life - repairs	&maintenance			5,305
Church Life - licences	and	subscriptions	4,170	4,843
Church Life - telephone			1,025	1,037
Church Life - other osice costs			8,050	5,449
Church Life - depreciation				1,846
Church Life - Worship			4,566	3,950
			171811	22,430
Youth Work
ActtvMrs undertaken	directly
Youth, Family &Children			6,987	1,923
Expenditure on charitable		activities	233,548	264,060