2021-12-31-accounts - Ruislip Baptist Church

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	Page
Report ofthe Trustees	1 to	6
Report ofthe Independent Auditors	7 to	10
Statement of Financial Activities
Balance Sheet	12
Notes tothe Financial Statements	13 to	27
Detailed Statement of Financial Activities	28 to	30

								31.12.21	31.12.20
						Unrestricted	Restricted	Total	Total
						funds	funds	funds	funds
					Notes	E	E	E	E
INCOME AND	ENDOWMENTS			FROM
Donations and	legacies				2	430,202		430,202	425,054
Other trading	activities				3				479
Investment income					4	268		268	329
Other income					5	8,125		8,125	9,923
Total						438,595		438,595	435,785
EXPENDITURE	ON
Raising funds					6	201,367		201,367	173,367
Charitable activities
Grant making						76,869		76,869	84,999
Youth and Children's		Work				43,933		43,933	69,971
Other						94,451		94,451	74,985
Total						416,620		416p620	403,322
NET INCOME						21,975		21,975	32,463
Other recognised gains/(losses)
Gains on revaluation		of	fixed assets			317,963		317,963
Actuarial gains/(losses)			on defined benefit
schemes						(1,888)		(1,888)	18,917
Net movement	in funds					338,050		338,050	51,380
RECONCILIATION OF		FUNDS
Total funds brought		forward				6,988,954		6,988,954	6,937,574
TOTAL FUNDS	CARRIED		FORWARD			7,327,004		7,327,004	6,988,954

					31.12.21	31.12.20
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	f	f	f	f
FIXEDASSETS
Tangible assets		12	7,129,330		7,129,330	6,829,550
CURRENT ASSETS
Stocks		13	248		248	248
Debtors		14	52,673		52,673	56,470
Cash at bank			213,958		213,958	143,700
			266,879		266,879	200,418
CREDITORS
Amounts falling due within one year		15	(38,005)		(38,005)	(5,085)
NET CURRENT ASSETS			228,874		228,874	195,333
TOTAL ASSETS LESSCURRENT LIABILITIES			7,358,204		7,358,204	7,024,883
PROVISIONS	FOR LIABILITIES	17	(31,200)		(31,200)	(35,929)
NET ASSETS			7.327.004		7,327,004	6,988,954
FUNDS		18
Unrestricted	funds				7,327,004	6,988,954
TOTAL FUNDS					7,3?7,004	6,988,964

DONATIONS
	31.12.21	31.12.20
	E	f
Offerings	294,287	300,131
Donations	19,137	28,350
Gift aid	66,907	73,208
Legacies	49,871	2,000
Building donations		21,365
	430,202	425,054

Grants	received,
		31.12.21	31.12.20
		f	E
Other	grants	49,871	2,000

3.	OTHER	TRADING		ACTIVITIES
					31.12.21	31.12.20
					f	f
	Charitable trading			activities		479
4.	INVESTMENT INCOME
					31.12.21	31.12.20
					f	f
	Deposit	account	interest		268	329
5.	OTHER	INCOME
					31.12.21	31.12.20
					f	f
	Sundry	income			1,403	163
	Government grants				6,722	9,760
					8,125	9,923
6.	RAISING FUNDS
	Raising	donations		and legacies
					31.12.21	31.12.20
					f	f
	Ministers' stipend				83,422	89,510
	Staff costs				30,448	33,317
	Rates and water				7p545	6,949
	Insurance				662	1,187
	Sundries				855	2,156
	Repairs	and improvements			16,631	3,817
	Ministers' travel				88	498
	Hospitality allowance				595	1,020
	Visiting	preachers		fees	300	150
	Evangelism				10,170	7,383
	Church	insurance			6,077	6,396
	Church	repairs			23I133	5,573
	Church	furnishings			10,240	3,348
	Church	light and	heat		11,071	10,730
	Interest	payable	and similar charges		130	1333
					201,367	173,367

				31.12.21	31.12.20
				E	E
Grant making				76,869	84,999
The total grants paid to institutions			during the year was as follows:
				31.12.21	31.12.20
				E	E
Baptist Missionary	Society	- general		14,120	14,040
Baptist Missionary	Society	- relief fund		1,580	1,560
Baptist Missionary	Society	- support		200	200
International Needs				2,400	2,000
Horne Mission Fund				14,400	15,400
Wycliffe Bible Translators		(Janet Souster)		10,920	11,080
OMF				7,752	7,752
MAF				7,952	7,752
EthiopiAid/Hope Enterprises				5,190	6,510
Mission to Prisons				4p470	5,910
Moorlands				600
Wycliffe Bible Translators		(Pete &Kate Myers)		1.185	1.270
Operation Agri				500	850
Tearfund				500
Christian Concern				500	850
London Theology	School			500	850
Through the Roof				500	850
Spurgeons Childcare				500	850
Spurgeons College				500	850
Sat 7Trust				600	600
Breadline				500	850
Three: Eighteen				500	850
Christian Solidarity	Worldwide			500	850
UCCF The Christian	Unions			500	850
Arab World Ministries					850
SIL Mali Roof Appeal					1,500
Others					75
				76,869	84,999

						31.12.21	31.12.20
						E
Fees payable tothe charity's			auditors for the audit		ofthe charity's
financial	statements					3,300	3,600
Auditors'	remuneration	for	non	audit work			1,500
TRUSTEES' REMUNERATION			AND BENEFITS
						31.12.21	31.12.20
						E	E
Trustees'	salaries					72,671	71,584
Trustees'	NIC					3,560	3,465
Trustees'	pension contributions			to money purchase	schemes	7,191	14,461
						83,422	89,510

STAFF COSTS
				31.12.21	31.12.20
				E	E
Wages and salaries				172,751	183,307
Social security costs				6,698	9,121
Other pension costs				14,127	19,494
				193,576	211,922
The average monthly		number ofemployees	during the year was as follows:
				31.12.21	31.12.20
Ministry				2	2
Pastoral				1	1
Cleaning				2	2
Administration				3	3
Organisation	and Resources Co-ordinator			1	1
Youth/Children's worker				1	2
				10

for t	he Year Ended 31December 2021	he Year Ended 31December 2021	he Year Ended 31December 2021	he Year Ended 31December 2021
11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				funds	funds	funds
				E	E	f
	INCOME AND ENDOWMENTS		FROM
	Donations and legacies			425,054		425,054
	Other trading activities			479		479
	Investment income			329		329
	Other income			9,923		9,923
	Total			435,785		435,785
	EXPENDITURE ON
	Raising funds			173,367		173,367
	Charitable activities
	Grant making			84,999		84,999
	Youth and Children's	Work		69,971		69,971
	Other			74,985		74,985
	Total			403,322		403,322
	NET INCOME			32,463		32,463
	Other recognised gains/(losses)
	Actuarial gains on defined benefit
	schemes			18,917		18,917
	Net movement in funds			51,380		51,380
	RECONCILIATION OF	FUNDS
	Total funds brought	forward		6,937,574		6,937,574
	TOTAL FUNDS CARRIED FORWARD			6,988,954		6,988,954

TANGIBLE FIXED ASSETS
			Fixtures
	Church	Manse	and
	premises f	premises f	fittings f	Totals f
COST OR VALUATION
At 1January 2021	4,817,765	1,760,000	322,715	6,900,480
Additions			2,639	2,639
Revaluations		310,000	7,963	317,963
At 31December 2021	4,817,765	2,070,000	333,317	7,221,082
DEPRECIATION
At 1January 2021			70,930	70,930
Charge for year			20,822	20,822
At 31December 2021			91,752	91,752
NET BOOK VALUE
At 31December 2021	4,817,76~	2.070.MO	241,565	7,129,MO
At 31December 2020	4.817.765	1,760.000	251,785	6.829,550

					Fixtures
			Church	Manse	and
			premises f	premises f	fittings E	Totals f
Valuation	in	2012		(9,950)		(9,950)
Valuation	in	2013		145,000		145,000
Valuation	in	2014		160,000		160,000
Valuation	in	2015		60,000	2,052	62,052
Valuation	in	2016		80,000		80,000
Valuation	in	2018	579,686	170,000		749,686
Valuation	in	2020			515	515
Valuation	in	2021		310,000	7,963	317,963
Cost			4,238,079	1,154,950	322,787	5,715,816
			4,017,765	2.070,MO	323,~17	7,221,002


13.	STOCKS
			31.12.21	31.12.20
			E	E
	Stocks		248	248
14.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
			31.12.21	31.12.20
			E	E
	Tax		47,816	51,955
	Prepayments		4,857	4,515
			52,673	56,470

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE	YEAR
	31.12.21	31.12.20
	E	E
Social security and other taxes	3,636
Other creditors	705	285
Accrued expenses	33,664	4,800
	38p005	5,085

MOVEMENT		IN FUNDS
					Net	Transfers
					movement	between	At
				At 1.1.21	in funds	funds	31.12.21
				f	E	E	E
Unrestricted		funds
General fund				6,925,287	337,536	(43,767)	7,219,056
Youth Mission				8,538		(6,000)	2,538
Non-specified		Fund		2,396	(716)	429	2,109
Missionary	(Designated)		Fund	11,008			11,008
Capital fund				38,596		49,590	88,466
Safe House	Men			1,669		(1)	1,668
Safe House	Women			490		(202)	288
Tuesday Fellowship				970		(49)	1,871
				6,988,954	338,050		I7327004
TOTAL FUNDS				6,988,954	338,0SO		7,327,004

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			E	E	E	E
Unrestricted		funds
General	fund		437,365	(415,904)	316,075	337,536
Non-specified		Fund		(716)		(716)
Capital	fund		280			280
Tuesday	Fellowship		950			950
			438,595	(416,620)	316,075	33&,050
TOTAL	FUNDS		438,595	(416p620)	316,075	338,050

				Net
				movement	At
			At 1.1.20	in funds	31.12.20
			E	E	E
Unrestricted	funds
General fund			6,872,595	52,692	6,925,287
Youth Mission			8,538		8,538
Non-specified Fund			2,682	(286)	2,396
Missionary	(Designated)	Fund	13,508	(2,500)	11,008
Capital fund			35,596	3,000	38,596
Safe House	Men		2,790	(1,121)	1,669
Safe House	Women		668	(178)	490
Tuesday Fellowship			1,197	(227)	970
			6,937,574	51,380	6,988,954
TOTAL FUNDS			6,937,574	51,380	6,988,954

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			E	E	f	E
Unrestricted	funds
General fund			432,612	(398,837)	18,917	52,692
Non-specified Fund				(286)		(286)
Missionary	(Designated)	Fund		(2,500)		(2,500)
Capital fund			3,000			3,000
Safe House	Men			(1,121)		(1,121)
Safe House	Women			(178)		(178)
Tuesday Fellowship			173	(400)		(227)
			435,785	(403,322)	18,917	51,380
TOTAL FUNDS			435,785	(403,322)	18,917	51,380

				Net	Transfers
				movement	between	At
			At 1.1.20	in funds	funds	31.12.21
			E	E	E	f
Unrestricted	funds
General fund			6,872,595	390,228	(43,767)	7,219,056
Youth Mission			8,538		(6,000)	2,538
Non-specified Fund			2,682	(1,002)	429	2,109
Missionary	(Designated)	Fund	13,508	(2,500)		11,008
Capital fund			35,596	3,280	49,590	88,466
Safe House	Men		2,790	(1,121)	(1)	1,668
Safe House	Women		668	(178)	(202)	288
Tuesday Fellowship			1,197	723	(49)	1,871
			6,937,574	389,430		7,327,004
TOTALFUNDS			6,937,574	389,430		7,327,004

			incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			E	E	E	E
Unrestricted	funds
General fund			869,977	(814,741)	334,992	390,228
Non-specified Fund				(1,002)		(1,002)
Missionary	(Designated)	Fund		(2,500)		(2,500)
Capital fund			3,280			3,280
Safe House	Men			(1,121)		(1,121)
Safe House	Women			(178)		(178)
Tuesday Fellowship			1,123	(400)		723
			874,380	(819,942)	334,992	389,430
TOTALFUNDS			874,380	(819,942)	334,992	389,430

Type offinancial	assumption	assumption	Spa
RPI price inflation	assumption		3.20
CPI price inflation	assumption		2.70
Minimum Pensionable		Income increases(CPI
plus 0.75%pa)			0.50
Assumed investment		returns
- Pre retirement			2.95
- Post retirement			1.70
Deferred pension	increases
- Pre April 2009			3.20
- Post April 2009			2.50
Pension increases
—Based on CPI with an annual floor of ON
and annual cap of SN			2.70

Under the current Recovery	Plan signed	Plan signed	in September	in September	2020, deficiency	2020, deficiency	contributions	contributions	are payable
until 31December 2026.These contributions are broadly					based on the	employer's membership at 31
December 2014 and increase	annually		in line with	increases to Minimum				Pensionable	Income as
defined in the Rules.
Movement in Balance Sheet Liability
Section 28.11Aof FRS 102 requires		agreed deficit recovery payments				to	be	recognised	as a liability.
The movement in the provision is set out			in the table	below.
							31.12.21		31.12.20
								E	E
Balance sheet liability at year	start							35,929	58,517
Minus deficiency contributions	paid							(6,7481	(4,627)
Interest cost (recognised in SoFA)								447	956
Remaining change to balance	sheet	liability (recognised			in other
gains and losses)"								1,572	(18,917)
Balance sheet liability at year	end							31,200	35,929

			31.12.21	31.12.20
Discount rate			2.00%	0.40'/o
Future increases to Minimum	Pensionable	Income	4/10%	3 00s/

		31.12.21	31.12.20
		f	E
INCOME AND ENDOWMENTS
Donations and legacies
Offerings Donations Gift aid Legacies Building donations		294,287 19,137 66,907 49,871	300,131 28,350 73,208 2,000 21,365
		430,202	425,054
Other trading activities
Charitable trading activities			479
Investment income
Deposit account interest		268	329
Other income
Sundry income Government grants		1,403 6,722	163 9,760
		8,125	9,923
Total incoming resources		438,595	435,785
EXPENDITURE
Raising donations and legacies
Trustees' salaries Trustees' NIC Trustees' pension contributions	to money	72,671 3,560	71,584 3,465
purchase schemes Pastoral worker and cleaners Social security Rates and water Insurance Sundries Repairs and improvements Ministers' travel		7,191 27,310 3,138 7,545 662 855 16,631 88	14,461 27,661 5,656 6,949 1,187 2,156 3,817 498
Hospitality allowance Carried forward		595 140,246	1,020 138,454

Detailed Statement of Financial Activities	Detailed Statement of Financial Activities	Detailed Statement of Financial Activities	Detailed Statement of Financial Activities
fo the Year Ended 31D		cember 2021
				31.12.21	31.12.20
				E	E
Raising donations and legacies
Brought forward				140,246	138,454
Visiting preachers fees				300	150
Evangelism				10,170	7,383
Church insurance				6,077	6,396
Church repairs				23R133	5,573
Church furnishings				10,240	3,348
Church light and heat				11,071	10,730
Building loan					377
Pension deficit interest				130	956
				201,367	173,367
Charitable activities
Youth minister and children's			worker wages	33,726	59,152
Pensions				6,936	5,033
Youth and children's	work &		materials	3R271	5,786
Grants to institutions				76,869	84,999
				120,802	154,970
Other
Fixtures and fittings				20,822	20,348
Support costs
Management
Wages				39,044	24,910
Catering				689	938
Christmas gifts and	presents			248	131
Postage and telephone				6,204	5,915
Printing and stationery				4,015	4,170
Subscriptions				5,063	3,750
Worship expenses				8,008	5,613
Other				5,078	4,110
				68,349	49,537
Governance costs
Auditors' remuneration				3,300	3,600
Auditors' remuneration		for	non audit work		1,500
Accountancy fees				1980 I
				S,280	5,100

31.12.21	31.12.20
f	E
416,620	403,322
21,975	32,463