2020-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

YORK BAPTIST CHURCH

CHARITY REGISTRATION NUMBER: ENGLAND AND WALES 1133952

YORK BAPTIST CHURCH

CONTENTS

Page 2	Legal and Administrative Information
Page 3	Independent Examiners Report to the Trustees
Pages 4 to 6	Trustees Report
Page 7	Statement of Financial Activities
Page 8	Balance Sheet
Pages 9 to 14	Notes to the Financial Statements

1

YORK BAPTIST CHURCH LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY REGISTRATION NUMBER 1133952 START OF FINANCIAL YEAR 01 January 2020 END OF FINANCIAL YEAR 31 December 2020 TRUSTEES WHO SERVED DURING 2020 Gary Patchen (resigned 31 August 2020) John Green (appointed Chairman from 1 September 2020) Christine Mayers (Secretary) Colin Stonelake (Treasurer) Philip Callow Joe Bennett Matt Rickard Philip Capon Steve Wilson Matt Beech

New trustees are appointed following the provisions laid out in the organisation's governing instrument.

LEGAL STATUS	Unincorporated charity
GOVERNING INSTRUMENT	Constitution dated 28 September 2009 and subsequently amended 25
	January 2010

OBJECTS

The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

CORRESPONDENCE ADDRESS	The Administrator
	York Baptist Church
	Priory Street
	York
	YO1 6EX
PRIMARY BANKERS	CAF Bank
INDEPENDENT EXAMINER	Judith Summerfield
	Summerfield Accountancy Services
	ICAEW
	5 Bowyers Close
	Copmanthorpe
	York
	North Yorkshire
	YO23 3XW

2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YORK BAPTIST CHURCH

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 7 to 14.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the accounts do not accord with those records[; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Judith Summerfield Summerfield Accountancy Services ICAEW 5 Bowyers Close Copmanthorpe York North Yorkshire YO23 3XW

Date: 7th June 2021

3

YORK BAPTIST CHURCH TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

The Trustees present their report and the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

Preparation of Financial Statements

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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 published in October 2019.

Structure, Governance and Management

The full name of the charity is York Baptist Church. The charity became registered with the Charity Commission in England and Wales on 1st February 2010. Its registered number is 1133952. It is governed by a Constitution dated 28 September 2009.

Recruitment and Appointment of Trustees

Trustees are generally already familiar with the work of the charity having been involved as regular members prior to their appointment. The appointment is made by a two-thirds majority vote of the church members at the Annual General Meeting.

The removal of trustees, should it be necessary, is effected by a majority vote of the church members.

Reserves Policy

It is the policy of the charity to maintain a general unrestricted reserve which are the free reserves of the charity at a level which equates to approximately three months unrestricted expenditure. This provides sufficient funds to cover operating costs, support costs and to respond to emergency needs.

Other funds are created for specific purposes and are either designated or restricted. Further details are provided in notes 5, 6 and 14 to the accounts.

Risk Management

The Trustees have identified the risks which impact their work. They believe that maintaining free reserves at the levels stated above, together with an annual review of the controls over the financial systems carried out on an ongoing basis and by ensuring the assets and staff are adequately Insured, this will provide sufficient resources in the event of adverse conditions occurring.

The Trustees continue to ensure that York Baptist Church complies with all relevant legislation including Data Protection, Health and Safety. The charity has terms and conditions in its contracts incorporating Job Descriptions with all of its employees and operates a Disciplinary & Grievance procedure.

Objectives and Activities

Objects

To advance the Christian Faith according to the principles of the Baptist denomination.

To advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

Activities

The Activities of the charity include but are not restricted to:

• regular public worship, prayer, Bible study, preaching and teaching;

• baptism, as defined in the Union’s Declaration of Principle;

• the Communion of the Lord’s Supper which shall normally be observed at least once a month;

• evangelism and mission, locally, regionally, nationally and internationally;

• the teaching, encouragement, welcome and inclusion of young people;

• nurture and growth of Christian disciples;

• education and training for Christian and community service;

• giving and encouraging pastoral care;

• supporting and encouraging charitable social action in the United Kingdom and abroad;

• encouraging relationships with and supporting Baptists and other Christians.

Public Benefit

In reviewing the overall aim and the objectives of the Charity, and in exercising their powers and duties, the Trustees have had due regard for the Charity Commission’s public benefit guidance. The activities of York Baptist Church are carried out to further its charitable purpose for the public benefit as summarised in the section 'Activities' (above) and throughout this report.

4

YORK BAPTIST CHURCH TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2020

Achievements and Performance during the Year

Our verse of the year (2020) was ‘My grace is sufficient for you, for my power is made perfect in weakness’ (2 Corinthians 12:9). The verse of the year for 2021 is ‘Be strong and take heart, all you who hope in the Lord’ (Psalm 31:24). Both verses were very appropriate for the unusual year we have had with ‘lockdown’ due to covid-19 which started March 2020 and is still continuing.

This past year has seen services and the wide and varied ministry from the church continuing even though, for much of the time, services/meetings/activities could not occur within church. Please refer to the reports in this booklet, supplied by the co-ordinators, to have a clear picture of all that has been undertaken in the name of the Lord.

Gary Patchen’s ministry here ended at the end of August. We are very grateful for his 18 years of excellent teaching and Gary’s concern for people. During the earlier part of lockdown, Gary’s cancer was diagnosed and following treatment and surgery he began to feel better but is now undergoing further chemotherapy. The church is supporting the family by enabling them to stay in the manse rent-free for a while yet. Once this treatment is finished, we pray that God will show Gary and Susan clearly where He wants them continue their ministry for Him.

John Green was appointed interim minister and we are very thankful that John agreed to take on this role. As well as preaching and all other pastoral activity, John has headed up the changes occurring due to the pandemic. In this latter task, he has been very ably helped by a group who have organised safe seating in the church, ventilation, sanitisers, disposable gloves, entering and exiting from church …. with the guidelines being updated regularly. Many thanks go to the team.

Normally the approximate numbers of people that we have at our two Sunday services are given in this report but this is difficult to do just now. The numbers have grown in one sense as doing services on Zoom has meant people away from York are able to join our services, which we warmly welcome. Sadly, some cannot access via Zoom and we miss seeing them. However, John has been providing CDs each week to these folk. We have continued to have two services each Sunday and whenever it has been permitted for the church to be open, we have had both church and Zoom on Sunday mornings; with Zoom only in the evenings. The monthly Informal Services have continued, organised by Mike Beresford and team and we have also continued to have an outreach event on the 2nd Sunday of each month which John organises. The All-Age services have been well received too and we are very grateful to the team that has arranged these.

A huge thank you must go to the technical team for all the work they have done to enable us to have services both in church and on zoom; and very much enabling many of us to access Zoom, a very new activity! They also enabled a very fine Christmas service (normally the Carol Service) which included a virtual choir singing ‘On Christmas Day’ which has had 689 ‘hits’ so far.

Many of our usual one-off events could not take place this year because of lockdown and social distancing eg. our Easter Holiday Club (is happening 2021 but will be on-line), Family Fun Day, Silver Service, giving out leaflets, talking at the ‘Soapbox challenge’. However, we were able to sing carols around a large nativity ‘set’ in the court yard. Cards were put through doors informing people of this and our Christmas services; and also offering any help that they needed, plus the offer of prayer. People from the community did stop and listen to the carols, some joined in and chatted from a distance.

Joe Bennett’s regular updating of the website is appreciated by all and it continues to work well – an asset for Christians visiting York as well as new students coming here to study.

Our participation in various Christian ventures in and around York such as the Prison Fellowship Bible Studies at Full Sutton Prison and the chaplaincy team at York Hospital have been affected this year; but we look forward to returning to these activities as soon as is possible. We have also supported the on-line Christian Union activities at the two Universities and the work of Friends International. ’Active Steps’ has discontinued during this period .. but will start up again when lockdown ends.

Church Membership is 101 (March 2021). There have been no new babies, no dedications or baptisms during the year.

Thanks must go to Meg for the huge amount of work she did as Administrator. She is now working for Age UK and our new administrator is Peter Bacon who started February 2021. Many thanks also go to Eddy who keeps the church so clean and all those who help maintain the fabric (certainly not an easy task). Welcoming/stewarding has been different with masks and no hand shaking but many thanks go to those who have continued on with this important activity. Flower arranging, coffee and tea after services, catering, and providing transport have not happened for most of this year but we know these activities will occur once again when we are back to normal. We look forward to this!

5

YORK BAPTIST CHURCH TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2020

Financial Review

Total income for the year was £176,654 (2019 – £305,848), expenditure was £170,060 (2019 – £323,223) showing a surplus for the year of £6,594 (2019 – deficit of £17,375).

York Baptist Church maintains a general reserve fund into which are placed all gifts, donations and legacies received without any stipulation or preference expressed by the donor. YBC also receives gifts from donors with specific requirements attached to the gift. These gifts are maintained in a restricted fund and only used in accordance with the specific instructions of the donors.

At 31 December 2020, balances were held on the following restricted funds: Manse Fund: £117,116 Tuesday Fellowship Fund: £255 Prison Fellowship Fund: £183 Mission Fund: £225

Plans for Future Period

From a financial perspective, 2020 saw a 42% decrease in income coupled with a 47% decrease in expenditure, leading to a surplus for the year of £6,594 compared with a deficit for 2019 of £17,375. This is mainly due to the one-off repairs incurred in 2019 which cost £153,489 and were funded by specific donations received in 2019 of £130,939 along with reserves carried forward from previous years.

It has been our experience that when experiencing challenges of all types including financial, that we can trust in Almighty God to provide for our needs as he has promised to do. We have never been let down by Him and we go confidently into 2020 knowing that He will provide for all our needs.

Finally, the trustees wish to thank all who have supported the Church’s work through their concern, prayers and generous giving throughout the last year. May God bless all who have contributed to the success of this work.

Trustees Responsibilities

The Charities Act 2011 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 the surplus of the charity for that period. In preparing the financial statements the trustees are required to:

• Select suitable accounting policies and apply them consistently

• Make judgements and estimates that are reasonable and prudent

• Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in existence.

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 7th June 2021 and signed on their behalf by Colin Stonelake, Trustee

6

YORK BAPTIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2020

Notes Income and endowments from: Donations and legacies 3a Investments 3b Other 3c Total Expenditure on: Charitable Activities 4 Total Net Income Transfers Between Funds Other recognised gains/(losses) Net Movement in Funds Reconciliation of Funds: Total Funds Brought Forward Total Funds Carried Forward	Unrestricted Funds £ Restricted Funds £ TOTAL 2020 £ TOTAL 2019 £ 149,147 14,439 163,586 295,249 10,883 - 10,883 10,539 2,185 - 2,185 60
	162,215 14,439 176,654 305,848
	155,780 14,280 170,060 323,223
	155,780 14,280 170,060 323,223
	6,435 159 6,594 (17,375) (0) - - - - - - -
	6,435 159 6,594 (17,375) 50,860 117,620 168,480 185,855
	57,295 117,779 175,074 168,480

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 9 to 14 form part of these financial statements.

7

YORK BAPTIST CHURCH BALANCE SHEET AS AT 31 DECEMBER 2020

Fixed Assets Notes Tangible Assets 2 Current Assets Cash at Bank and in Hand 7 Debtors & Prepayments 8 Total Current Assets Creditors:amounts falling due within one year 9 NET CURRENT ASSETS TOTAL ASSETSless current liabilities Creditors:amounts falling due after more than one year 10 NET ASSETS Funds of the Charity Restricted Funds 5 Unrestricted Funds 6 Total Funds	Unrestricted Restricted 2020 2019 Funds Funds Total Total £ £ £ £ - 117,116 117,116 117,116
	42,938 663 43,601 35,312 23,783 - 23,783 55,436
	66,721 663 67,384 90,748 (9,426) - (9,426) (39,384)
	57,295 663 57,958 51,364
	57,295 117,779 175,074 168,480 - - - -
	57,295 117,779 175,074 168,480
	- 117,779 117,779 117,620 57,295 - 57,295 50,860
	57,295 117,779 175,074 168,480

The notes on pages 9 to 14 form part of these financial statements.

Approved by the Trustees on 7th June 2021 and signed on their behalf by Colin Stonelake, Trustee

8

YORK BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES

Basis of Preparation

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared 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 (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A. The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. 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 (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1. Incoming Resources Recognition of Incoming Resources These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources; ▪ the trustees are virtually certain they will receive the resources; and ▪ the monetary value can be measured with sufficient reliability Offerings are classified as follows: (a) General offerings comprise amounts received during the year through standing orders and collections including payments under deed of covenant. (b) Specific offerings comprise amounts received by the church which have been designated for specific purposes by the donors. Volunteer Help The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report. Income tax reclaimable Income tax reclaimable represents amounts receivable from the HM Revenue & Customs in respect of income received during the year. Expenditure and Liabilities Expenditure is included in the SOFA on an accruals basis. Resources expended are recognised in the period in which they are incurred. They are allocated to the particular activity to which they relate. Governance Costs These are for the running of the Charity itself as an organisation and include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters. Pension costs All employees of the church have been auto-enrolled in a pension scheme and into which the Church pays a contribution from the church of 5% of their salary. At 31 December 2020 there were four employees, three of whom work part-time. Funds accounting The Trustees have classified the funds of the Mission as follows: Unrestricted Funds comprise those funds which the Trustees are free to use in accordance with the charitable objects. This includes a discretionary grants fund is used by the trustees to make grants and donations to other charities, organisations and individuals to carry out specific activities which are in accordance with the charity's aims and objectives. Restricted Funds are used in accordance with the specific instructions of the donors. Changes in Accounting Policies and Previous Accounts There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts. Fixed Assets These are capitalised if they can be used for more than one year, and cost at least £10,000. They are valued at cost or, if gifted, at the value to the charity on receipt. Depreciation Expenses Depreciation is calculated at a rate to write off the cost of tangible fixed assets on the following basis over their estimated useful lives:

Plant and Equipment 20% straight line Vehicles 20% straight line Computer etc 33% straight line No depreciation is charged to freehold property as the property is maintained to such a standard that the estimated residual value is not less than cost. Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Debtors and creditors receivable / payable within one year Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Going Concern

At the time of approving the accounts, the trustees have a reasonable expectation that the trustees have adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

9

YORK BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

		Freehold Land	Motor	Plant &	Computer	Total
		& Buildings	Vehicles	Equipment	Equipment	2019
		£	£	£	£	£
2. TANGIBLE FIXED ASSETS
Cost	01 Jan 20	117,116	-	-	-	117,116
Additions		-	-	-	-	-
Cost at	31 Dec 20	117,116	-	-	-	117,116
Depreciation	01 Jan 20	-	-	-	-	-
Charge		-	-	-	-	-
Depreciation at	31 Dec 20	-	-	-	-	-
Net Book Value	31 Dec 20	117,116	-	-	-	117,116
Net Book Value	31 Dec 19	117,116	-	-	-	117,116
The annual commitments under non-cancelling operating leases and capital			commitments are as follows:
	31 December 2020 : None
	31 December 2019 : None
3. INCOMING RESOURCES		Unrestricted	Restricted	TOTAL	Unrestricted	Restricted	TOTAL
		Funds	Funds	2020	Funds	Funds	2019
		£	£	£	£	£	£
a) Voluntary Income
General offering		145,425	179	145,604	147,358	610	147,968
Specific offering		3,722	116	3,838	131,213	762	131,975
Specific Mission income passed on		-	14,144	14,144	-	15,306	15,306
		149,147	14,439	163,586	278,571	16,678	295,249
b) Investment Income
Rent receivable		10,850	-	10,850	10,395	-	10,395
Deposit Interest		33	-	33	144	-	144
		10,883	-	10,883	10,539	-	10,539
c) Other Incoming Resources
Sundry Income		2,185	-	2,185	60	-	60
		2,185	-	2,185	60	-	60

10

YORK BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

4. EXPENDITURE ON CHARITABLE ACTIVITIES

4. EXPENDITURE ON CHARITABLE ACTIVITIES
Ministry Costs:	Unrestricted Funds £ Restricted Funds £ TOTAL 2020 £ Unrestricted Funds £ Restricted Funds £ TOTAL 2019 £
Visiting speakers Travel costs Pastor’s remuneration Outreach and Youth Co-ordinator’s remuneration	26,590 - 26,590 37,716 - 37,716 34,740 - 34,740 35,896 - 35,896 350 - 350 700 - 700 923 - 923 992 - 992
Youth work	634 - 634 1,662 - 1,662
Prison Fellowship expenditure Outreach work (incl adv and catering)	2,364 - 2,364 4,100 - 4,100
	- 108 108 - - -
Church weekend away	- - - 2,715 - 2,715
Sundry ministry costs	972 3 975 1,637 54 1,691
	66,572 111 66,683 85,418 54 85,472
Church Building Costs: Heat and light Rates Cleaning Maintenance Renovations and repairs	3,587 3,587 3,507 - 3,507 863 863 1,398 - 1,398 6,176 6,176 7,179 - 7,179 3,395 3,395 472 - 472 5,512 5,512 161,112 - 161,112
	19,534 - 19,534 173,668 - 173,668
Communications Sundry expenses Finance & Administration salaries Printing, stationery & advertising Music, PA, technical Training Loan interest and bank charges Insurance Manse running and maintenance No 6 running and maintenance No 6 renovations and renewals Other operating costs	489 - 489 100 - 100 6,606 - 6,606 3,438 - 3,438 3,961 - 3,961 884 - 884 - - - 370 - 370 - - - - - 1,190 - 1,190 1,362 - 1,362 12,929 - 12,929 11,628 - 11,628 1,050 - 1,050 766 - 766 6,239 - 6,239 316 - 316 47 - 47 60 - 60 1,965 - 1,965 1,037 - 1,037
	34,477 - 34,477 19,960 - 19,960
Independent Examiners Fees	219 - 219 694 - 694

11

YORK BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Charitable Donations:	Unrestricted Funds £ Restricted Funds £ TOTAL 2020 £ Unrestricted Funds £ Restricted Funds £ TOTAL 2019 £
Overseas Missionary Fellowship BMS Home Mission Funds (YBA and BUGB) Fellowship gifts and support 20 Schemes TEAR Fund - Disaster Relief J-Life - Anthony Masala sponsorship Friends International Zambesi Mission - contribution to rent Open Doors Zambesi Mission - general York Schools Christian Work (YOYO) Josh Patterson (Bible College) Faith Mission Asia Link Young Life (National) Salvation Army Yorkshire Camps Young Life (York) York University CU Prison Fellowship European Christian Mission Besom SASRA Carecent Restore Summer Mission Grants McMillan Cancer Cornerstone St Leonard's Hospice TEAR Fund - General Daily Bread UCCF Angel Tree Project Greenfield Camp Joseph Trust Miscellaneous	6,600 851 7,451 - 1,217 1,217 5,250 1,370 6,620 5,250 1,648 6,898 5,250 - 5,250 5,250 70 5,320 400 5,950 6,350 600 1,475 2,075 3,528 713 4,241 3,528 766 4,294 3,150 125 3,275 3,150 - 3,150 2,625 62 2,687 2,900 280 3,180 996 1,095 2,091 546 3,016 3,562 1,800 - 1,800 2,100 - 2,100 996 620 1,616 - 816 816 - 1,498 1,498 - 3,773 3,773 1,260 62 1,322 1,260 215 1,475 - 1,000 1,000 - - - 996 - 996 630 327 957 996 - 996 - - - 630 - 630 630 60 690 - 345 345 - 100 100 - 300 300 - 275 275 252 10 262 252 - 252 250 - 250 250 - 250 - - - - 331 331 - 63 63 - 175 175 - 50 50 - - - - 35 35 - 346 346 - 20 20 - - - - - - - 698 698 - - - 290 - 290 - - - - 290 290 - - - - 280 280 - - - - 166 166 - - - - 123 123 - - - 100 - 100 - - - - 100 100 - - - - 76 76 - - - - 30 30 - - - - 20 20 - - - - 20 20
5. RESTRICTED FUNDS Manse Fund Tuesday Fellowship Prison Fellowship Mission Fund TOTAL EXPENDITURE ON CHARITABLE ACTIVITIES	34,979 14,169 49,148 26,736 16,693 43,429
	155,780 14,280 170,060 156,550 15,966 323,223
	Balance Balance 01 Jan 20 Income Expenditure Transfers 31 Dec 20 £ £ £ £ £ 117,116 - - - 117,116 233 275 (253) - 255 271 20 (108) - 183 - 14,144 (13,919) - 225 117,620 14,439 (14,280) - 117,779

The Manse Fund represents the cost of acquiring the Manse less any loans secured against the property. The Tuesday Fellowship is a group within the Charity which meets regulary and carries out fundraising activities. The Prison Fellowship is a group within the Charity which provides mission activities to local prisons. The Mission Fund exists to provide funds to external mission organisations which are given to the Charity for this purpose. The restricted funds are represented by tangible assets and cash reserves of the charity

12

YORK BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

6. UNRESTRICTED FUNDS

6. UNRESTRICTED FUNDS
Discretionary Grants fund Property Maintenance Fund General Purpose fund	Balance Balance 01 Jan 20 Income Expenditure Transfers 31 Dec 20 £ £ £ £ £ 8,718 - (34,979) 32,909 6,648 14,993 3,722 (12,869) 14,626 20,472 27,149 158,493 (107,932) (47,535) 30,175
	50,860 162,215 (155,780) (0) 57,295

The Discretionary Grants Fund receives 22.5% of unrestricted, undesignated income of the Charity and is used at the Trustees' discretion to make grants and other payments to external organisations and individuals in pursuit of the Charity's aims and objectives. The Property Maintenance Fund receives 10% of the unrestricted, undesignated income of the Charity and is used at the Trustees' discretion for the upkeep and maintenance of the Charity's buildings. The General Fund is used for all other income and expenditure.

7. CASH AT BANK AND IN HAND

Current Accounts 8. DEBTORS AND PREPAYMENTS Gift Aid Other debtors Prepayments and Accrued Income 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Sundry Creditors Accruals Loans 10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YE Loans 11. STAFF COSTS AND NUMBERS Gross Wages & Salaries Employers National Insurance Costs Pension Contributions The Charity also received rebates of £2,094 as part of the Government' Employees who were engaged in each of the following activities: Activities in furtherance of organisation's objects Management and administration	Unrestricted Funds £ Restricted Funds £ 42,938 663	TOTAL 2020 £ TOTAL 2019 £ 43,601 35,312
	42,938 663	43,601 35,312
	Unrestricted Funds £ Restricted Funds £ 18,831 - 1,527 - 3,425 -	TOTAL 2020 £ TOTAL 2019 £ 18,831 22,225 1,527 28,349 3,425 4,862
	23,783 -	23,783 55,436
	Unrestricted Funds £ Restricted Funds £ 7,360 - 2,067 - - -	TOTAL 2020 £ TOTAL 2019 £ 7,360 7,918 2,067 1,466 - 30,000
	9,426 -	9,426 39,384
	AR Unrestricted Funds £ Restricted Funds £ - -	TOTAL 2020 £ TOTAL 2019 £ - -
	- -	- -
	2020 £ 75,272 1,680 3,137 80,089 s Job Retention Scheme. 2020 TOTAL 2 2	2019 £ 84,072 3,538 3,600 91,210 2019 TOTAL 2 1

All employed members of staff are paid through PAYE systems in the UK. No employees received emoluments in excess of £60,000. (2019: None)

13

YORK BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

12. TRUSTEES AND OTHER RELATED PARTIES

The Charity employed Gary Patchen and John Green, trustees, throughout 2019 and 2020 in accordance with S185 of the Charity Act 2011. Their remuneration including pension contributions was as follows:

remuneration including pension contributions was as follows:
	John Green Gary Patchen
	2020 2019 2020 2019 £ £ £ £
Gross Wages & Salaries Employers National Insurance Costs Pension Contributions	24,645 34,817 32,408 31,559 864 1,826 763 1,609 1,080 1,592 1,569 1,510
	26,590 38,235 34,740 34,678

Gary Patchen was also reimbursed for expenses carried out in the course of his duties as an employee totalling £824 (2019: £992). John Green was also reimbursed for expenses carried out in the course of his duties as an employee totalling £238 (2019: £1,610)

Three other trustees were also reimbursed for expenses totalling £529 (2019: £548) wholly incurred in carrying out the Charity's activities.

These related to materials, equipment, catering, computer subscriptions and stationery supplies. No other material transaction took place between the organisation and a trustee or any person connected with them during the financial period.

Donations totalling £51,807 (2018: £31,217) were received during the year from trustees and related parties.

The Charity received rent of £1,800 (2019: £1,800) from Zambesi Mission, a registered charity of which Colin Stonelake is a Trustee. The Charity also made donations to the Zambesi Mission during the year of £4,082 (2019: £6,095). No conditions were attached to these donations.

The Charity made donations to the National Young Life Campaign Trust Ltd, a registered charity of which John Green is a Trustee, during the year of £913 (2019: £630). No conditions were attached to these donations.

During the year the Charity made donations to Friends International, a registered charity of which Helen Callow, wife of Philip Callow, was an employee for part of the year, of £2,158 (2019: £3,796). No conditions were attached to these donations.

13. RISK ASSESSMENT

The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

14. RESERVES POLICY

The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.

15. PUBLIC BENEFIT

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

14