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|||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|
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|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||||
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|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|
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|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|
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|useful economic life ofthat as|set as follows:|
|---|---|
|Freehold property|50years|
|Fixtures and fittings|3 years|
|Equipment|5 years|
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||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|
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|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|
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||||||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|
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|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|
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|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|
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||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|
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|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|
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|2021|2020|
|---|---|
|17,455|(i4,767)|
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|||||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|
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|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|