# **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **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 2021 **END OF FINANCIAL YEAR** 31 December 2021 **TRUSTEES WHO SERVED DURING 2021** John Green (Chairman) Colin Stonelake (Treasurer) Philip Callow (resigned 30th September 2021) Joe Bennett Matt Rickard Philip Capon Steve Wilson Matt Beech Graham King (appointed 29th March 2021) Mike Beresford (appointed 29th March 2021)
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 2021 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**
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: 11th July 2022_
3
## **YORK BAPTIST CHURCH TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2021**
The Trustees present their report and the financial statements of the charity for the year ended 31 December 2021. 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 2021**
## **Achievements and Performance during the Year**
Slowly but surely over the last twelve months we have been able to get back to relatively normality as the pandemic restrictions have fallen away. Many thanks to those who have worked tireless to ensure we were able to do as much as possible at YBC in a safe manner. Though it has been challenging at times the Lord has seen us through and I wonder if we haven’t come out the other side with a greater appreciation of the many things we missed during the height of the pandemic, especially the joy of physically meeting together and singing praises to the Lord.
John Green has continued in his role of interim minister over the past year and we are incredibly thankful for his ministry, faithfully preaching from God’s word each week, pastoral care for the church and general leadership in what has been difficult and somewhat unprecedented times. As a church we are currently in the process of seeking to appoint a permanent pastor and the diaconate and the church have been exploring this with John as our preferred choice. The diaconate met formally with John to discuss this and have unanimously recommended to the membership that we appoint him as our pastor. A special church meeting has been called for March 14th 2022 to vote on whether the church will invite John to take on the role on a permanent basis. Mike Beresford and Graham King joined the diaconate at the 2021 AGM, and Phil Callow stepped down in September 2021 as he and Helen moved up to Edinburgh to support the work of 20Schemes.
Our morning and evening services have been continuing both in person and with the ability to join on Zoom for those unable to make it in. Again, we need to thank the tech team who make this possible – it may seem straightforward to join by Zoom but there is a lot required that goes on in the background to make it possible. We’ve seen a steady increase in attendance at both services as restrictions and guidance have been relaxed and we’re getting around 180 on a Sunday morning and 30-40 on Sunday evenings. These numbers include those joining via Zoom, though it has been great to see more and more people back in church as they’ve felt able. John has continued to organise more outreach focussed services on the 2nd Sunday of each month while Mike Beresford has headed the team sorting the informal services on the 4th evening services. The All-Age services happened six times across the year where the children and adult stay together in the main church for the service.
2021 saw the first ever virtual Holiday Club at YBC and we were blessed that this went ahead without any technical issues (though these anticipated!) and lots of kids where able to join that and do the various crafts and activities at home. Many thanks for everyone involved with ‘Missions Impossible’ – it was certainly different from usual years but still a great opportunity to tell the children the great new of the gospel. At Christmas we were able to get back to all the usual Christmas services, from the Nativity services with the children dressing up, to the Jellytots Nativity, Carols by Candlelight, Carols in the Courtyard and the Christmas day service. The Carols in the Courtyard on Christmas Eve as particularly well attended, with many passersby and locals who received invited joining in.
At YBC we’ve continue to use the software ‘Church Suite’ to help with planning, rotas, registration for events etc. and we will seek to use this to its full potential in the future months.
Church Membership is 98 (March 2022).
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!
We thank the Lord for the year that is past and we look forward to how He will use YBC in the year ahead.
5
## **YORK BAPTIST CHURCH TRUSTEES REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Financial Review**
Total income for the year was £196,393 (2020: £176,654), expenditure was £135,702 (2020: £170,060) showing a surplus for the year of £60,691 (2020: surplus of £6,594).
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 2021, balances were held on the following restricted funds: Manse Fund: £117,116 Tuesday Fellowship Fund: £179 Mission Fund: £225
## **Plans for Future Period**
From a financial perspective, 2021 saw a 11% increase in income coupled with a 20% decrease in expenditure, leading to a surplus for the year of £60,691 compared with a surplus for 2020 of £6,594.
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 2022 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 11th July 2022 and signed on their behalf by Colin Stonelake, Trustee
6
## **YORK BAPTIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|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
2021
£
TOTAL
2020
£
166,445
16,350
182,794
163,586
11,833
-
11,833
10,883
1,765
-
1,765
2,185|
|---|---|
||**180,043**
**16,350**
**196,393**
**176,654**|
||119,093
16,609
135,702
170,060|
||**119,093**
**16,609**
**135,702**
**170,060**|
||**60,950**
**(259)**
**60,691**
**6,594**
-
-
-
-
-
-
-
-|
||60,950
(259)
60,691
6,594
57,295
117,779
175,074
168,480|
||**118,245**
**117,520**
**235,765**
**175,074**|
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 2021**
|**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 ASSETS**less current liabilities
**NET ASSETS**
**Funds of the Charity**
Restricted Funds
5
Unrestricted Funds
6
**Total Funds**|Unrestricted
Restricted
**2021**
**2020**
Funds
Funds
**Total**
**Total**
£
£
**£**
**£**
2,750
117,116
119,866
117,116|
|---|---|
||99,517
404
99,921
43,601
24,953
-
24,953
23,783|
||**124,470**
**404**
**124,874**
**67,384**
(8,975)
-
(8,975)
(9,426)|
||115,495
404
115,899
57,958|
||**118,245**
**117,520**
**235,765**
**175,074**|
||**118,245**
**117,520**
**235,765**
**175,074**|
||-
117,520
117,520
117,779
118,245
-
118,245
57,295|
||**118,245**
**117,520**
**235,765**
**175,074**|
The notes on pages 9 to 14 form part of these financial statements.
Approved by the Trustees on 11th July 2022 and signed on their behalf by Colin Stonelake, Trustee
8
## **YORK BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **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 2021 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 2021**
|||Freehold Land|Motor|Plant &|Computer|Total||
|---|---|---|---|---|---|---|---|
|||& Buildings|Vehicles|Equipment|Equipment|||
|||£|£|£|£|£||
|**2. TANGIBLE FIXED ASSETS**||||||||
|Cost|01 Jan 21|117,116|-|-|-|117,116||
|Additions||-|-|2,750|-|2,750||
|Cost at|31 Dec 21|117,116|-|2,750|-|119,866||
|Depreciation|01 Jan 21|-|-|-|-|-||
|Charge||-|-|-|-|-||
|Depreciation at|31 Dec 21|-|-|-|-|-||
|Net Book Value|31 Dec 21|**117,116**|**-**|**2,750**|**-**|**119,866**||
|Net Book Value|31 Dec 20|117,116|-|-|-|117,116||
|The annual commitments under non-cancelling operating leases and capital|||commitments are as follows:|||||
||31 December 2021 : None|||||||
||31 December 2020 : None|||||||
|**3. INCOMING RESOURCES**||Unrestricted|Restricted|**TOTAL**|Unrestricted|Restricted|TOTAL|
|||Funds|Funds|**2021**|Funds|Funds|2020|
|||£|£|**£**|£|£|£|
|**a) Voluntary Income**||||||||
|General offering||164,022|-|**164,022**|145,425|179|145,604|
|Specific offering||2,423|-|**2,423**|3,722|116|3,838|
|Specific Mission income passed on||-|16,350|**16,350**|-|14,144|14,144|
|||**166,445**|**16,350**|**182,794**|149,147|14,439|163,586|
|**b) Investment Income**||||||||
|Rent receivable||11,825|-|**11,825**|10,850|-|10,850|
|Deposit Interest||8|-|**8**|33|-|33|
|||**11,833**|**-**|**11,833**|10,883|-|10,883|
|**c) Other Incoming Resources**||||||||
|Sundry Income||1,765|-|**1,765**|2,185|-|2,185|
|||**1,765**|**-**|**1,765**|2,185|-|2,185|
10
## **YORK BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
|**4. EXPENDITURE ON CHARITABLE ACTIVITIES**
**Ministry Costs:**|Unrestricted
Funds
£
Restricted
Funds
£
**TOTAL**
**2021**
**£**
Unrestricted
Funds
£
Restricted
Funds
£
TOTAL
2020
£|
|---|---|
|Visiting speakers
Travel costs
Pastor’s remuneration
Interim Pastor’s remuneration|-
-
**-**
26,590
-
26,590
35,236
-
**35,236**
34,740
-
34,740
655
-
**655**
350
-
350
-
-
**-**
923
-
923|
|Youth work|821
-
**821**
634
-
634|
|Prison Fellowship expenditure
Outreach work (incl adv and catering)|2,123
-
**2,123**
2,364
-
2,364|
||-
183
**183**
-
108
108|
|Church weekend away|-
-
**-**
-
-
-|
|Sundry ministry costs|620
76
**696**
972
3
975|
||**39,455**
**259**
**39,714**
66,572
111
66,683|
|**Church Building Costs:**
Heat and light
Rates
Cleaning
Maintenance
Renovations and repairs|3,540
**3,540**
3,587
-
3,587
1,434
**1,434**
863
-
863
6,550
**6,550**
6,176
-
6,176
1,256
**1,256**
3,395
-
3,395
7,404
**7,404**
5,512
-
5,512|
||**20,184**
**-**
**20,184**
19,534
-
19,534|
|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**|297
-
**297**
489
-
489
5,279
-
**5,279**
6,606
-
6,606
312
-
**312**
3,961
-
3,961
1,111
-
**1,111**
-
-
-
-
-
**-**
-
-
-
918
-
**918**
1,190
-
1,190
13,460
-
**13,460**
12,929
-
12,929
2,281
-
**2,281**
1,050
-
1,050
2,351
-
**2,351**
6,239
-
6,239
-
-
**-**
47
-
47
1,252
-
**1,252**
1,965
-
1,965|
||**27,259**
**-**
**27,259**
34,477
-
34,477|
|||
|**Independent Examiners Fees**|390
**-**
**390**
219
-
219|
|||
11
## **YORK BAPTIST CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Charitable Donations:**|Unrestricted
Funds
£
Restricted
Funds
£
**TOTAL**
**2021**
**£**
Unrestricted
Funds
£
Restricted
Funds
£
TOTAL
2020
£|
|---|---|
|Home Mission Funds (YBA and BUGB)
20 Schemes
BMS
Fellowship gifts and support
TEAR Fund - Disaster Relief
Overseas Missionary Fellowship
J-Life - Anthony Masala sponsorship
Joseph Trust
Friends International
Zambesi Mission - contribution to rent
Faith Mission
Asia Link
York Schools Christian Work (YOYO)
Open Doors
Zambesi Mission - general
Josh Patterson (Bible College)
Young Life (National)
Christian Concern
Restore
Candlelighters
Young Life (York)
Salvation Army
Yorkshire Camps
Samaritan's Purse
Carecent
Christian Institute
Mission Aviation fellowship
European Christian Mission
York University CU
Besom
SASRA
Prison Fellowship
Miscellaneous|5,250
150
**5,400**
5,250
-
5,250
3,528
2,056
**5,584**
3,528
713
4,241
5,250
1,139
**6,389**
5,250
1,370
6,620
430
4,500
**4,930**
400
5,950
6,350
3,150
113
**3,263**
3,150
125
3,275
996
2,050
**3,046**
6,600
851
7,451
2,625
-
**2,625**
2,625
62
2,687
2,500
-
**2,500**
-
-
996
837
**1,833**
996
1,095
2,091
1,800
-
**1,800**
1,800
-
1,800
996
470
**1,466**
996
996
996
375
**1,371**
996
996
1,260
87
**1,347**
1,260
62
1,322
996
159
**1,155**
996
620
1,616
-
1,212
**1,212**
-
1,498
1,498
-
1,000
**1,000**
-
1,000
1,000
630
-
**630**
630
630
-
500
**500**
-
-
-
394
**394**
-
-
-
303
**303**
-
-
252
-
**252**
252
10
262
-
300
**300**
-
345
345
-
300
**300**
-
300
300
150
50
**200**
-
-
-
225
**225**
-
20
20
-
63
**63**
-
-
-
50
**50**
-
-
-
17
**17**
-
63
63
-
-
**-**
250
250
-
-
**-**
-
50
50
-
-
**-**
-
35
35
-
-
**-**
-
-
-
-
**-**
-
-|
|**5. RESTRICTED FUNDS**
Manse Fund
Tuesday Fellowship
Prison Fellowship
Mission Fund
**TOTAL EXPENDITURE ON CHARITABLE ACTIVITIES**|31,805
16,350
48,155
34,979
14,169
49,148|
||119,093
16,609
**135,702**
155,780
14,280
170,060|
||Balance
Balance
01 Jan 21
Income
Expenditure
Transfers
31 Dec 21
£
£
£
£
£
117,116
-
-
-
117,116
255
-
(76)
-
179
183
(183)
-
-
225
16,350
(16,350)
-
225
**117,779**
**16,350**
**(16,609)**
**-**
**117,520**|
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 2021**
## **6. UNRESTRICTED FUNDS**
|**6. UNRESTRICTED FUNDS**||
|---|---|
|Discretionary Grants fund
Property Maintenance Fund
General Purpose fund|Balance
Balance
01 Jan 21
Income
Expenditure
Transfers
31 Dec 21
£
£
£
£
£
6,648
-
(31,805)
37,483
12,326
20,472
2,059
(10,727)
17,305
29,109
30,175
177,984
(76,561)
(54,788)
76,810|
||**57,295**
**180,043**
**(119,093)**
**-**
**118,245**|
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
**11. STAFF COSTS AND NUMBERS**
Gross Wages & Salaries
Employers National Insurance Costs
Pension Contributions|Unrestricted
Funds
£
Restricted
Funds
£
99,517
404|
TOTAL
2021
£
TOTAL
2020
£
99,921
43,601|
|---|---|---|
||**99,517**
**404**|**99,921**
**43,601**|
||Unrestricted
Funds
£
Restricted
Funds
£
20,771
-
557
-
3,625
-|
TOTAL
2021
£
TOTAL
2020
£
20,771
18,831
557
1,527
3,625
3,425|
||**24,953**
**-**|**24,953**
**23,783**|
||Unrestricted
Funds
£
Restricted
Funds
£
8,525
-
450
-|
TOTAL
2021
£
TOTAL
2020
£
8,525
7,360
450
2,067|
||**8,975**
**-**|**8,975**
**9,426**|
||2021
£
50,587
730
2,258
**53,574**|2020
£
75,272
1,680
3,137
**80,089**|
The Charity also received rebates of £1,693 (2020: £2,094) as part of the Government's Job Retention Scheme.
Employees who were engaged in each of the following activities:
|Employees who were engaged in each of the following activities:|||
|---|---|---|
||2021|2020|
||TOTAL|TOTAL|
|Activities in furtherance of organisation's objects|1|2|
|Management and administration|2|2|
All employed members of staff are paid through PAYE systems in the UK. No employees received emoluments in excess of £60,000. (2020: None)
13
## **YORK BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **12. TRUSTEES AND OTHER RELATED PARTIES**
The Charity employed Gary Patchen, trustee until 31st August 2020 and John Green, trustee, throughout 2020 and 2021 in accordance with S185 of the Charity Act 2011. Their remuneration including pension contributions was as follows:
||John Green
Gary Patchen|
|---|---|
||2021
2020
2021
2020
£
£
£
£|
|Gross Wages & Salaries
Employers National Insurance Costs
Pension Contributions|-
24,645
32,311
32,408
-
864
713
763
-
1,080
2,212
1,569|
||**-**
**26,590**
**35,236**
**34,740**|
John Green was also reimbursed for expenses carried out in the course of his duties as an employee totalling £997 (2020: £238)
Six other trustees were also reimbursed for expenses totalling £5,142 (2020: £529) 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 £36,387 (2020: £51,807) were received during the year from trustees and related parties.
The Charity received rent of £1,800 (2020: £1,800) from Zambesi Mission, a registered charity of which Colin Stonelake is a Trustee. The Charity paid Zambesi Mission £315 (2020: £0) a contribution towards shared broadband which Zambesi Mission pays for. In addition, the Charity also made donations to Zambesi Mission during the year of £3,013 (2020: £4,082). 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 £630 (2020: £913). 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