2020-12-31-accounts

In common with all aspects of UK society in 2020 Bessels Green Baptist Church has seen the
effect ofnecessary Government policy decisions, resulting from the Covid Pandemic impact its
operations.
From 17March 2020the church buildings were closed in accordance with UKGov instructions
and the normal in-person activities ofthe church were suspended. Sunday services were taken
to an online plafform and home groups and youth work also held online meetings. A new online
Wednesday mormng Prayer meeting was established.
Ministers and employees generally initially worked from home and attendance on the premises
was limited to occasional minimal visits. Sunday services were streamed from the church
premises with minimal staffing employed to comply with the UKGov allowed work activibes at
any point in time.
To maintain contact with members actions were taken to ensure ag those who could had
access to the online Sunday Services. This included repurposing donated laptops and tablets
and the purchase ofsome new equipment. Forthose in the congregation unable to access
online content a weekly news letter was produced and distributed.
A limited number of Church Meetings were held online and the trustees and deacons meetings
were also carried out using the Zoom plafform for online meeting.
A Church Meeting approved the implementation of previously planned refurbishment ofthe
church sanctuary to take advantage of building works being able to progress whilst the church
itself could not meet. This also meant that the Sunday Services remained in a online format
throughout 2020.
As allowed by UKGov regulations some youth work and small meetings at the church resumed
in the autumn before national restrictions again were implemented and they had to revert to an
online format.
Following the initial suspension ofactivities in the church buildings the treasurer on behalf of
the trustees conducted a rebudget for the year 2020 which indicated a possible shorffag in
income ofc.F37,000for the full year which the Trustees noted was manageable within the
Churches reserves policy.
The following accounts show that whilst there was some reduction in income together with
reduced spending on regular items the year end results show a surplus on Unrestricted Funds.

						TOTAL	TOTAL
						FUNDS 31	FUNDS 31
				Unrestricted	Restricted	December	December
			votes	Funds 6	Funds f	2020 f	2019 6
Incoming Resources
Voluntary Income
Donations to Church			4.1	252,329	22,301	274,630	413,491
Donations to Missions			4.2		11,400	11,400	19,005
Activities forgenerating	funds			2,952		2,952	6,093
Investment Income				182		182	395
Profit on Sale ofFreehold Property			26
Otherincoming resources				9,101	12,875	21,976	26,074
Total Incoming Resources				264,564	46,576	311,140	465,058
Resources Expended
Costs ofgenerating funds
Charitable expenditure
Minist/y				159,904		159,904	156,650
Mission				57,150	29,201	86,351	110,295
Establishment				34,538	79,796	114,334	119,113
Total Resources Expended				251,592	108,997	360,589	386,058
Net incoming resources	before transfers			12,972	(62,421)	(49,449)	79,000
Transfers between funds			14	3,383	(3,383)
Net incoming resources				16,355	(65,804)	(49,449)	79,000
Net income for the year
Other recognised gains/(losses)
Actuarial gains/(losses) on defined		benefit
pension schemes			24	25,825		25,825	(3,351)
Net movement in funds				42,180	(65,804)	(23,624)	75,649
Total Funds Current at	31 December 2019			646,207	1,494,518	2,140,725	2,065,076
Total Funds Current at	31 December 2020			688,387	1,428,714	2,117,101	2,140,725

		Basis of	preparation	preparation	The accounts are prepared in accordance with the Charities Statement
					of Recommended Practice Charities SORP (FRS102) and with the
					Charities Act 2011.
					The church is a registered charity, no. 1132394 and meets the
					definition of a public benefit entity under FRS102.Assets and liabilities
					are initially recognised at historical cost or transaction value unless
					otherwise stated in the relevant accountina oolicv bodv notes.
		Going		Concern	It is the trustees view that there are no material uncertainties regarding
					the charity's ability to continue for the foreseeable future.
		Income	recognition		All incoming resources are included in the Statement of Financial
					Activities when the charity is legally entitled to the income after any
					performance conditions have been met, the amount can be measured
					reliably and it is orobable that the income will be received.
			Donations		Income received by way of donations and gifts is induded in full in the
					Statement of Financial Activities when received.
	Grants and			Legacies	Grants and Legacies including for the purchase of fixed assets, are
					recognised in full in the Statement of Financial Activities in the year in
					which they are received.
		Investment		Income	Investment income is recognised in full in the year in which it is
					received.
	Expenditure		recognition		All expenditure is accounted for on an accruals basis. Expenditure is
					recognised where there is a legal or constructwe obligation to make
					payments to third parties, it is probable that settlement will be required
					and the amount ofthe oblioation can be measured reliablv.
					Expenditure is allocated to the particular activity where the cost relates
					directly to that activity. However, the cost of overall direction and
					administration on each activity, comprising the stipend and overhead
					costs of the central function is not apportioned but taken in full in the
					General Fund allocation.
Fund	raising	and publioty costs			The church does not in the usual course of activities make formal
					appeals for funds, and expenditure on these items is therefore not
					material.
		Grants		payable	The church makes grants to other organisations whose charitable
					objects compliment its work. They are accounted for in the year in
					which they are paid or when the recipient has been notified ofthe grant
					and oavment is unconditional.
		Support costs			Support costs are those that assist the work of the church but do not
					directly represent charitable activities and include office costs and
					governance cost. Where support costs cannot be directly attributed to
					particular headings they have been allocated to the cost of raising
					funds and expenditure on charitable activities on a basis consistent
					with the use of resources. This represents direct expenditure on the
					administration of the church. Most of the management is carried out
					without charge by volunteers. This intangible cost is not included in the
					Statement of Financial Activities since there is no measurable cost to
					tf

Tangible	fixed assets for use	fixed assets for use	by the	The church premises are included in the balance sheet at insurance
			charity	value, taken at June 2005, because reliable cost information is not
				available, and valuation would incur significant cost which would be
				onerous compared with the additional benefit gained by the user ofthe
				accounts.
				The Manse premises are included in the balance sheet at the value of
				F 436,396. This being the cost of purchase of 21 karkfteld Road,
				Sevenoaks, Kent unadjusted for inflation. The charity does not have a
				policy of revaluation.
				The asset value of Manse premises is included in the Designated
				Manse Fund. The asset value of the church premises and of
				Investments is in the Specified Fabric Church Buildings Fund since the
				use of the premises and the invested capital is restricted for property
				use.
				Depreciation has not been charged on the Church or Manse premises,
				because in the opinion of the Trustees, the residual value of the asset
				is not less than the original valuation.
				The relative asset value of6 145,068 applicable to the church interest
				in the Assistant Ministers house at 1 Darent Close has been included
				in the Designated Manse Fund. This property was purchased in the
				first quarter of 2008 and depreciation has not been charged in the
				current year because in the opinion of the Trustees, the residual value
				of the asset is not less than the original valuation, This was confirmed
				by a December 2018 property valuation which indicated a valuation of
				cF177,000.
		Depreciation		Depreciation has not been charged on the Church or Manse premises,
				because in the opinion of the Trustees, the residual value of the asset
				is not less than the oriqinal cost price.
				Items costing less than 67,500are wholly depreciated in the year of
				purchase.
				Depreciation on other fixed assets where applicable is calculated to
				write off the cost on a straight-line basis of each asset over its
				expected useful life, which is normally estimated at 4 years. Or at such
				rates as the trustees decide.
	Investment		Assets	No investments are held other than premises noted elsewhere.
	Unrestricted		funds	Unrestricted funds are donations and other incoming resources
				received for the objects of the charity without further specified purpose
				and are available as general funds. They are available for use at the
				discretion ofthe trustees in furtherance ofthe general objectives ofthe
				chantv.
		Designated	funds	Designated funds are unrestricted funds that have been set aside by
				the trustees for particular purposes. The aim and use of each
				designated fund isset out in the notes to the finanmal statements.
		Restricted	funds	Restricted funds are funds which are to be used in accordance with
				spemfic restrictions imposed by donors or which have been raised by
				the charity for particular purposes. The cost of raising and
				administenng such funds are charged against the specific fund. The
				aim and use of each restricted fund is set out in the notes to the
				financial atatamanta
Independent		Examiner Fees		The fee in respect of2018accounts was paid in 2019,The fee for
				2019and 2020 accounts has not been included as an accrual as it is
				considered immaterial.

	Debtors	Debtors relating to Gift Aid Recovery were overstated in the 2019
		Accounts by F22,500.This sum has been reconciled and adjusted in
		the 2020 accounts.
Property	Loans	At year end church Bank Balances included the sum of558,125that
		had been advanced with the objective ofassisting with the purchase of
		accommodation for the youth worker. Such sums were provided to be
		used as capital loans in the purchase planned originally for 2020 but
		delayed until 2021.
Stewardship	Grant:	In December 2020 the church was advised by Stewardship Services that an anonymous Stewardship Grant in the gross sum off1,000,000
		had been made to BGBC upon specified terms and conditions of use.
		Stewardshio advised:
		"The intent of the grant is to release the church to be outward looking
		through serving the local community with the faithful proclamation of
		the gospel and practical action that enables authentic engagement. It
		is to be invested in a venue/venues and settings in which this can be
		achieved. The vision is to enable Kingdom based Christian ministry in
		the local area around Bessels Green Baptist Church. The wording in
		the confidential expression of wishes document favours a 'Kingdom'
		perspective in interacting with the local community. This requires a
		combination of faithful proclamation of the Gospel of Jesus Christ
		which is backed up by practical action that enables authentic
		engagement with the local community. The goal therefore is to invest
		the funds in such a way as to provide a venue/venues and settings in
		which those twin goals can be achieved in a manner which enhances
		community engagement and opens a new basis for dialogue with a
		wider cross section of the neighbourhood. In summary, the vision is to
		bless the community in a holistic manner". The only other stipulation is
		that any assets acquired with the grant need to be suitably ring-fenced
		so that they are retained to achieve the intended objectives.
		Funds will only be released to BGBC once details of the plan for the
		use of the grant, as agreed by the Trustees of Bessels Green Baptist
		Church are available, so that Stewardship can draw up a Grant
		Aareement Form to allow release ofthe funds.

Section C:Statement	ofC	ash Fl	ows	for year ending	31 December	2020	2020
						Totals 31		Totals 31
						December		December
						2020		2019
Reconcilliation ofnet movement		in funds to		net cash flow from	operation activities
Net movement in funds						(23,624)		75,649
Add back provision for	pension	deficit	payments			(25,825)		3,351
Pension deficit payments in year							(6,899)	(9,000)
Add back depreciation	charge						12,457	3,652
Deduct interest income	shown	in investing		activities			(182)	(395)
Decrease (increase) in	stock					n/a		n/a
Decrease (increase) in	debtors						23,054	10,944
Decrease (increase) in	creditors						55,171	(1,490)
Cash Used in operating activities							34,152	82,711
Cash flows from investing	activities
Interest Income							182	395
Purchase oftangible fixed assets						(12,459)		(3,653)
Cash provided by (Used by) in investing			activities			(12,277)		(3,258)
Cash flows from financing	activities
Repayment of borrowing							(6,000)	(5,000)
Cash used in financing activities							(6,000)	(5,000)
Increase (decrease) in	cash and cash		equivalents in the year				15,875	74,453
Cash and cash equivalents at		the beginning		ofthe year		215,555		141,102
Total cash and cash equivalents		at the end ofthe year				231,430		215,555
Analysis ofcash and cash equivalents
					01-January			31-December
					2020	Cash	Flow	2020
Notice deposits
Short-term deposits					215,555	15,875		231,430
					215,555	15,875		231,430

							unrestricted	unrestricted	unnwtrictsd	unnwtrictsd	unnwtrictsd	Restricted	Restricted
									(Dsslgnatsdl						2020	2010
CHARITABLE INCOME
4	IIOLUNTARY INCOME
	4.1	Donations to Church						252,329						22,301	274,630	413,491
		In 2019E 100,000ofthe	donations to church income wss attributable					to restricted		funds,
		with the remaining E313,492 being attributable to unrestncted					funds.
	4.2	Donations to Missions												11,400	117100	19,005
		In 2019E 19,005 ofthe donaion to missions		income was attnbutable				to restncted		funds,
		with the remaining E Nil	being attributable to unrestricted		funds.
		Total						252,329						33,701	288,030	432,496
5	ACTRIITIES FOR GENERATING FUNDS
	5.1	Use ofPremises									2,952				2,962	6,093
		In 2019E Nil ofthe income was attnbutable		to resmcted	funds,
		with the remaining E6,093 being attributable		to unrestncted		funds.
		use of premises income	from regular lettings is allocated		to the Fabric Fund since it relates							pnmanly	to	the cost ofwear
		snd tear on ths buildings	snd ths relafivs cost attributabls		to	heat and light			is not considered			material.	NOTE Occasional
		Isttings in respect ofthe	use of church premises are covered			by a policy of			not charging		for	lettings unless ths lessee is
		intending to charge for ths event to bs hald.		Income from	these		occasional		hall letlings ars			agocatsd	to	those missions
		supported from budgeted	giving as an addition.

Bank Interest			182		182	395
Total			182		182	395
income was attributabls	to restricted funds,
395 being attributabls	to unrestricted	funds.
OURCES
Total			9,101	12,875	21,976	26,074

ction 0:Notes to the A	c	counts
							unrestricted			unnwtrictsd (Deslgnatedl	Restricted	2020	2019
RITABLE EXPENDITURE
COST OF GENERATING FUNDS
The church does not incur costs under		this heading.
CHARITABLEACTIIIITIES
MINISTRY
9.1 Minister									65,264			65,284	65,919
9.2Assistant	Miitistei'								39,749			39,749	40,069
9.3Youth ICommunity Worker									26,425			26A26	26,564
94 Preaching	Fees								438			438	992
9.6Ministry Sundry Costs									(528)			f628)
Sub Total								131,348				131,348	133,544
Apportionment of Support Costs Note 13									28,556			28,556	23,106
MINISTRY TOTAL								I	59,904			169,904	156,650
In 20195 Nil ofthe expenditure was		attributable		to restncted		funds,
with the remaining 5156,65D being		attributabls		to unrestricted			funds.
In the Year the Youth and Community		Worker spends			part of		his time		working	in bonton Green	for DGFW.
However costs forthe full year are	not separated			and	are induded			in	the Main	Church General	Fund.
MISSION TOTAL									14,486	42,663	29,202	88,351	110,296
In 2019626.622 ofthe expenditure		was attnbutable			to restricted funds,
wlh the remaining 583,674 being	attnbutable		to unrestnsded				funds.
ESTABLISHMENT TOTAL									16,951	17,587	79,796	114,334	119,114
In 20196 10,800 ofthe expenditure		was attnbutable			to restricted funds,
wnh the remaining 5108,314 being		auributable		to «nrestncted			funds.

This note r	eanalyses	sll ofthe costs in	the
			Charitable
			Activities	Grant Funding	Support Costs
Cost of Genersing		Funds
Charitable	Expenditure
		Ministry	131,348		28,556	159,904	156,650
		Mission	12,477	71,864	2,010	86,361	110,296
		Establishment	111,307		3,027	114,334	119,114
Governance	Costs
			255 132	71 864	33593	360,689	386060

Se	ction 0:Notes	to the Accounts
			unrestricted	unnstrictsd	Restricted
				lpeslgnstedl			2020	2010
12	GRANTS PAYABLE
	BMS World Mission			9,464			svt84	9,316
	Home Mission Fund			7,301			7,302	7,119
	Sevenoaks Counselling	(Formerly SCCS)		2,812			2,805	2,730
	SAYT			4,127			4,127	3,910
	SEBA			679			679	659
	West Kent Debt Advice	Centre		523			523
	AWM- (Sharkaiy)
	Brown's Lebanon
	Guinea Bissau			2,226		9,750	11,976	8,576
	Hospice of Hope			2,226		64	2,290	6,876
	Pcwsrlins Trust			8,716		375	9,091	8,497
	Kent Thames Side			2,163		1	2,164	2,198
	Harvest: 2016BMS(2015Tear Fund)							2,794
	CRIBS							2,138
	Worth Unlimited			2,226		775	3,001
	Others			200		(2,945)	(2,746)	3,791
	Unallocated
	Total			42,663		8,014		59,112

		33,593	33,593	31,094
Apportionment
	Ministry	28,556	28,666	23,106
	Mission	2,010	2,010	4,674
	Establishment	3,027	3,027	3,313

																																			2020	1019
19	Debtors
			Accmed			nc	m						GeneralF M* D	nd t		Omstandngta Om» dgt					rec	myonGftmdt m Gftmdt					Balancesh Bm Sh		tdat tdt	nd dedher Iddh					36,000 2,125	70,057 3,552
													Smclfled	FunCe		Outstanding				tax recovery on				Gih Aid		to	Balance	She	tdate	in	luded here				1,775	775
													Ch mhRemrb		F nd	Omstandngta					rec	myonGIImdt					Balancesh		tdat	ncl dedher
																Adi		tf	CI		*m	dy	p	d	Y										(15,758)	(54,370)
			Pmpannente				and		other		debtom					No	agnacant				prepaymente		ha e be			n mad .
																																			24,9S2	40,006
20	Bank and cash balances
	Math Chumh	Accouhts
			NaNohal			Weetiiilheler					Bahk	PN
		I	B enessReeer					eAcc.			N. 13416055																			31tnc mbm2020					100,001	200,03S
		2	Cumnt		A count			No. 71570504					BGBC Main																	31 Dec mbm			2020			3.293
		SC NA					NN. 23110205						BGBCDGFW																	31 D		I	2020		S,064	5,861
																																		S btcml	224,043	209,180
	Dater Church	Activ ales Accounts
		B	bypl	-Nm				IW		t	N	pl				A		m	N	.50507624															1,20S	1,487
																Cash		in	Hand
																A		m	N	.23250mio																4,113
		BG	BC.FC		-	HSBC										CommunltyA					ount No.41710026														98	e!
																M	n	yMa		ag	rAcc	m N	.41710834												I,S06	670
																																			231,430	21S,55S
21	Creditors
	Creditors: amounts		falgng		due		within			one year
	21.1	Loans 8		0		Idrafte
		Purchaee			Manes I				21	Larmeld		Road
			Interest		Free		Loans																												1,000	1.000
			SEBA	Loans																															4,000	4.000
		Pumhme			Youth		Wolker
			Capital		Loans																														5S,125
	21.2	Othm clmlhols
	21.3	AccnNIs																			GenemlF		nds													1,000
																					M enon F		nde												1,6S2	3,606
																																			64 777

	Creditors:		amounts	falling due	falling due	alter more than one	alter more than one	alter more than one	alter more than one	alter more than one	year
			P	h s M		I	21L Wf		ldR	d
				uF		L
				SEBA L
			P	hs Ymhwd
				C pndl
	21.5		0th mn
	21	6	Aceiml ~
22	Alternate	breakdown		offunds
	22.1		Restricted Fuhd5
												31-0			IQ	I	g		R		*		S	pl	8		T	8			31-D		20
			N	«Fm												Resources			Exlwnded				Deficit
				Speaf«l	Fabnc		Ch	rch 8 tdngs				1.404.575																			1.404,575
				Ch mh R	fwushment									89,200						79,796				09,796)								9,404
															10		11,400			0,013					3,307			(3,383)					20
				Hardship	Fund												22.301			9.503					12,738							12,738
				Speaf«IF Toml		nds						I	494		727 510		4e are 12875			108997 11625			~02 421 I 250				~3383				I	1 420	977 714
									Sp«ded		Fsbnc	I8		Id	ngs	f ndrelatedtothech				rchb		Idngs		ntmsselsureenRoad.
											Spe	SI«I		Fir«Is		fund ls	where d		nore	have	stipulated			perp se for			their	gM mat	is	not	covered elwwhere
											HardshpF				nd	f ndmtos		ppodtimsefinanaaSy					mpactedbyCo				d.19corone			r sr		stnchons.
																Fixed Amwt			Investment				Cunent				Credhors			Tct81
																							Ass t
				Speaf«l	Fabnc		Ch	rch 8 tdngs
				Ch hRf*			h	t								1,404,575									9,404						1,404,575 9,404
				Mlssloh Dohatlohs																					1.672			1.052					20
				HardshpF	nd																				12.730							12.738
				Sp 0mF		d																			1 977							1,977
				Tcml												I 404 575									25 791			I 652			1,420,714
	22.2		Designated		Funda
												31-0			IQ	I	g														31-D		2D
																Resources			Expended				Deficit
				Fabnc F	nd										103		2,952			17,507				(14,035)				14,600					60
				M F	d	21 L		XaddR	d				419,390															S,mo				425,398
				Manse Fund		I	Darent Close						145.069																			145.069
				Mmsonn	dget										231					42,663				(42,003)				42,432
				Tcml									504		7Q9		2 Q52			8D250			~57 2Q					63032				570	533
											FsbncF				nd	f ndfo	mwn		mantemnceand				ph«pofb			Idmsandeq			pm	nttogeth			r	ah
											Manse			Fund		fund related		to	church	Manse		ownership
											Msuch		8 dget			f ndfo	W	ngt	mosmfromch				rchf		ndsasag~byCh				rchmeehng.
																Fixed Asset			Investment				Cumnt				Credhors			Total
																							Ass t
																									68								88
				Manse Fund		21 Larklleld Road										436.396												11.000				425,396
				Manse F	nd	I	Darent Close									|45,009															145.069
				Totals												501 465									60			11Dm				570	533