ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
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 | Statement of Assets and Liabilities |
| 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 2022 END OF FINANCIAL YEAR 31 December 2022 TRUSTEES WHO SERVED DURING 2022 John Green (Chairman) Colin Stonelake (Treasurer) Joe Bennett (Secretary) Matt Rickard Philip Capon Steve Wilson Matt Beech (resigned 28th March 2022) Graham King Mike Beresford
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 2022 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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records[; or
-
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: 29th April 2023
3
YORK BAPTIST CHURCH TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees present their report and the financial statements of the charity for the year ended 31 December 2022. 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 2022
Achievements and Performance during the Year
The Lord has continued to bless York Baptist Church throughout the last twelve months which has not been without event! March 2022 saw the members vote on the appointment of John Green as permanent pastor and minister at YBC - an overwhelming majority of members were in favour of John’s appointment, which he accepted shortly after the vote. We continue to be thankful for John’s ministry as he opens God’s word each week, shepherds the flock and provides the church with excellent leadership. Matt Beech stood down from the diaconate in March 2022 having reached the end of his term of service. Joe Bennett and Colin Stonelake were reappointed to the diaconate to serve for a further three years.
November 2022 saw the induction service of Gary Patchen at Billingham Baptist church. A number from the church attended and Mike Beresford gave a little summary of Gary’s time at YBC
The fabric team did a sterling job getting the Manse ready for new occupants and in June 2022 we were able to welcome a family from Ukraine to the Manse. It’s been great to have the family with us at a number of YBC services and events. They’ve been able to connect with other families from their church back home (who have also been housed in York) and have been able to use the Manse for regular times of worship together. Currently a Ukrainian church meets in the YBC back hall every fortnight.
As COVID times seem to be fading into memory, we’ve retained some positives from that time. We’ve stopped the provision of Zoom for the evening services to ease the work burden on our excellent tech team, and for our morning services we have moved to ‘Zoom Lite’ – providing those unable to attend church in person with a means of joining the service while removing need for a dedicated Zoom operator. It goes without saying that we are incredible thankful for all our tech team who make so much possible during our services – we might not see what they do behind the scenes but they really do a tremendous amount in the background to make everything run as well as it does - thank you.
We’ve continued to enjoy ‘Mission Sundays’ on those months with a 5th Sunday, and the mission teams have organised these with visiting speakers for many of the mission organisations we regularly support. The all-age service team prepare services roughly once a month where the young people stay in and we have a time all together – often with the children involved in various ways, including adding percussion to the singing from provided instruments!
The Tuesday Drop is a new initiative started summer 2022 while the Homegroups were taking a break and continued by popular demand over the winter months, with friends and neighbours encouraged to come along. The group meets weekly on a Tuesday and anyone is welcome to drop in or stay for the afternoon - the kettle is always on and usually someone has brought something to share. It has remained well attended each week with 20 - 25 people enjoying each other's company. It has been great for those who might have been in church for many years to have a chance to sit down and have conversations together. During the afternoons there’s opportunity to join in a few different activities from doing a jigsaw, playing a game or quiz (Bible trivia is very popular), helping with the Shoebox appeal, sort leaflets and other jobs for the church. The group hosted the Christmas Delights occasion and there are preparations for an Easter themed afternoon in Easter 2023.
Pack up Sundays have continued to be well attended, on one occasion recently 100 people stayed for lunch! Meeting after the service on the first Sunday of the month we gather in the back hall with our 'pack ups' and a piece of cake that has kindly been donated, share fellowship and encourage one another. We come together as a church family and it is a good opportunity to meet with new people and offer hospitality to any visitors and students. The children of the church are always excited when it is pack up Sunday as they enjoy the opportunity to spend time together after the meal.
Back to in-person Holiday Club in 2022, our building was transformed into a beach for the week, with around 60-70 children attending each day, singing, hearing Bible stories, learning biblical truth and having a lot of fun in the process. Thanks to Andy Herbert for taking on the front man role in 2022 in a Victorian bathing suit. 2022 also saw another edition of the Church Weekend away in September: Dave Dryburgh and team coordinated a wonderful weekend and it was fantastic to have Andy Constable and helpers from 20Schemes in Edinburgh who spoke to us from the parables in Matthew’s gospel. Christmas saw our regular Christmas events; Nativity services, Carols by Candlelight, Carols in the Courtyard and the Christmas day service. Once again Carols in the Courtyard on Christmas Eve was a highlight, with the courtyard packed with many new faces who enjoyed coming along and singing the familiar carols, but who also heard the amazing message of the Christ come to earth to save mankind.
Church Membership currently stands at 100 (March 2023).
Looking back over the last twelve months we can see the Lord’s hand at work in our church – we thank Him for what is past and we look forward to what He will do in the year ahead.
5
YORK BAPTIST CHURCH TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
Financial Review
Total income for the year was £195,547 (2021: £196,393), expenditure was £173,521 (2021: £135,702) showing a surplus for the year of £22,025 (2021: surplus of £60,691).
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 2022, balances were held on the following restricted funds: Manse Fund: £117,116 Mission Fund: £0
Plans for Future Period
From a financial perspective, 2022 saw a 0.4% decrease in income coupled with a 28% increase in expenditure, leading to a surplus for the year of £22,025 compared with a surplus for 2021 of £60,691.
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 2023 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 17th April 2023 and signed on their behalf by Colin Stonelake, Trustee
6
YORK BAPTIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
| 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 5,6 Other recognised gains/(losses) Net Movement in Funds Reconciliation of Funds: Total Funds Brought Forward Total Funds Carried Forward |
Unrestricted Funds £ Restricted Funds £ TOTAL 2022 £ TOTAL 2021 £ 163,257 14,031 177,288 182,794 13,040 - 13,040 11,833 5,219 - 5,219 1,765 |
|---|---|
| 181,516 14,031 195,547 196,393 |
|
| 159,265 14,256 173,521 135,702 |
|
| 159,265 14,256 173,521 135,702 |
|
| 22,250 (225) 22,025 60,691 179 (179) - - - - - - |
|
| 22,429 (404) 22,025 60,691 118,245 117,520 235,765 175,074 |
|
| 140,674 117,116 257,790 235,765 |
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 STATEMENT OF ASSETS & LIABILITIES AS AT 31 DECEMBER 2022
| Fixed Assets 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 NET ASSETS Funds of the Charity Restricted Funds 5 Unrestricted Funds 6 Total Funds |
Unrestricted Restricted 2022 2021 Funds Funds Total Total £ £ £ £ 4,644 117,116 121,760 119,866 |
|---|---|
| 119,758 - 119,758 99,921 24,215 - 24,215 24,953 |
|
| 143,973 - 143,973 124,874 (7,943) - (7,943) (8,975) |
|
| 136,030 - 136,030 115,899 |
|
| 140,674 117,116 257,790 235,765 |
|
| 140,674 117,116 257,790 235,765 |
|
| - 117,116 117,116 117,520 140,674 - 140,674 118,245 |
|
| 140,674 117,116 257,790 235,765 |
The notes on pages 9 to 14 form part of these financial statements.
Approved by the Trustees on 17th April 2023 and signed on their behalf by Colin Stonelake, Trustee
8
YORK BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
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 2022 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 2022
| Freehold Land | Motor | Plant & | Computer | Total | |||
|---|---|---|---|---|---|---|---|
| & Buildings | Vehicles | Equipment | Equipment | ||||
| £ | £ | £ | £ | £ | |||
| 2. TANGIBLE FIXED ASSETS | |||||||
| Cost | 01 Jan 22 | 117,116 | - | 2,750 | - | 119,866 | |
| Additions | - | - | 2,808 | 2,808 | |||
| Cost at | 31 Dec 22 | 117,116 | - | 5,558 | - | 122,674 | |
| Depreciation | 01 Jan 22 | - | - | - | - | - | |
| Charge | - | - | 914 | 914 | |||
| Depreciation at | 31 Dec 22 | - | - | 914 | - | 914 | |
| Net Book Value | 31 Dec 22 | 117,116 | - | 4,644 | - | 121,760 | |
| Net Book Value | 31 Dec 21 | 117,116 | - | 2,750 | - | 119,866 | |
| The annual commitments under non-cancelling operating leases and capital | commitments are as follows: | ||||||
| 31 December 2022 : None | |||||||
| 31 December 2021 : None | |||||||
| 3. INCOMING RESOURCES | Unrestricted | Restricted | TOTAL | Unrestricted | Restricted | TOTAL | |
| Funds | Funds | 2022 | Funds | Funds | 2021 | ||
| £ | £ | £ | £ | £ | £ | ||
| a) Voluntary Income | |||||||
| General offering | 152,228 | - | 152,228 | 164,022 | - | 164,022 | |
| Specific offering | 11,029 | - | 11,029 | 2,423 | - | 2,423 | |
| Specific Mission income passed on | - | 14,031 | 14,031 | - | 16,350 | 16,350 | |
| 163,257 | 14,031 | 177,288 | 166,445 | 16,350 | 182,794 | ||
| b) Investment Income | |||||||
| Rent receivable | 12,600 | - | 12,600 | 11,825 | - | 11,825 | |
| Deposit Interest | 440 | - | 440 | 8 | - | 8 | |
| 13,040 | - | 13,040 | 11,833 | - | 11,833 | ||
| c) Other Incoming Resources | |||||||
| Sundry Income | 5,219 | - | 5,219 | 1,765 | - | 1,765 | |
| 5,219 | - | 5,219 | 1,765 | - | 1,765 |
10
YORK BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
4. EXPENDITURE ON CHARITABLE ACTIVITIES
| 4. EXPENDITURE ON CHARITABLE ACTIVITIES | |
|---|---|
| Ministry Costs: | Unrestricted Funds £ Restricted Funds £ TOTAL 2022 £ Unrestricted Funds £ Restricted Funds £ TOTAL 2021 £ |
| Pastor’s remuneration Interim Pastor’s remuneration Visiting speakers Travel costs |
37,981 - 37,981 - - - - - - 35,236 - 35,236 1,277 - 1,277 655 - 655 91 - 91 - - - |
| Youth work | 1,649 - 1,649 821 - 821 |
| Prison Fellowship expenditure Outreach work (incl adv and catering) |
2,671 - 2,671 2,123 - 2,123 |
| - - - - 183 183 |
|
| Church weekend away | 11,100 - 11,100 - - - |
| Sundry ministry costs | 823 - 823 620 76 696 |
| 55,592 - 55,592 39,455 259 39,714 |
|
| Maintenance Renovations and repairs Church Building Costs: Heat and light Rates Cleaning |
5,003 5,003 3,540 - 3,540 1,601 1,601 1,434 - 1,434 6,531 6,531 6,550 - 6,550 4,333 4,333 1,256 - 1,256 23,238 23,238 7,404 - 7,404 |
| 40,705 - 40,705 20,184 - 20,184 |
|
| Equipment depreciation 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 |
137 - 137 297 - 297 4,650 - 4,650 5,279 - 5,279 3,182 - 3,182 312 - 312 - - - 1,111 - 1,111 - - - - - - 973 - 973 918 - 918 12,842 - 12,842 13,460 - 13,460 2,795 - 2,795 2,281 - 2,281 3,483 - 3,483 2,351 - 2,351 914 - 914 - - - 295 - 295 - - - 2,917 - 2,917 1,252 - 1,252 |
| 32,187 - 32,187 27,259 - 27,259 |
|
| Independent Examiners Fees | 470 - 470 390 - 390 |
11
YORK BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
| Charitable Donations: | Unrestricted Funds £ Restricted Funds £ TOTAL 2022 £ Unrestricted Funds £ Restricted Funds £ TOTAL 2021 £ |
|---|---|
| J-Life - Anthony Masala sponsorship BMS Home Mission Funds (YBA and BUGB) 20 Schemes TEAR Fund - Disaster Relief Zambesi Mission - general Fellowship gifts and support Friends International Barnabas Fund York Schools Christian Work (YOYO) Faith Mission Open Doors Asia Link Overseas Missionary Fellowship Josh Patterson (Bible College) Young Life (National) Young Life (York) Yorkshire Camps Restore Hospice at Home Carecent ICS Miscellaneous Bible Society Oleksii & Laryssa Armenian Ministries Salvation Army Joseph Trust Zambesi Mission - contribution to rent Samaritan's Purse Mission Aviation fellowship European Christian Mission |
3,000 6,310 9,310 2,625 - 2,625 4,994 925 5,919 5,250 1,139 6,389 4,993 37 5,030 5,250 150 5,400 3,750 325 4,075 3,528 2,056 5,584 3,000 436 3,436 3,150 113 3,263 1,800 927 2,727 - 1,212 1,212 400 1,500 1,900 430 4,500 4,930 996 587 1,583 996 837 1,833 1,000 490 1,490 - - - 1,200 120 1,320 1,260 87 1,347 996 251 1,247 996 470 1,466 996 87 1,083 996 159 1,155 996 75 1,071 996 375 1,371 996 63 1,059 996 2,050 3,046 - 1,000 1,000 - 1,000 1,000 630 - 630 630 - 630 504 - 504 252 - 252 - 300 300 - 300 300 - 265 265 - 394 394 - 175 175 - 500 500 - 118 118 - 225 225 - 105 105 - 303 303 61 - 61 - - - - 60 60 - - - - 50 50 - 63 63 - 40 40 - - - - 10 10 - 300 300 - - - 2,500 - 2,500 - - - 1,800 - 1,800 - - - 150 50 200 - - - - 50 50 - - - - 17 17 |
| 5. RESTRICTED FUNDS Manse Fund Tuesday Fellowship Mission Fund TOTAL EXPENDITURE ON CHARITABLE ACTIVITIES |
30,312 14,256 44,568 31,805 16,350 48,155 |
| 159,265 14,256 173,521 119,093 16,609 135,702 |
|
| Balance Balance 01 Jan 22 Income Expenditure Transfers 31 Dec 22 £ £ £ £ £ 117,116 - - - 117,116 179 - - (179) - 225 14,031 (14,256) - - 117,520 14,031 (14,256) (179) 117,116 |
The Manse Fund represents the cost of acquiring the Manse less any loans secured against the property.
The Tuesday Fellowship was a group within the Charity which met regularly and carried out fundraising activities. During 2022 this group was wound up and the balance of the funds of £179 was transferred to the General Fund.
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 2022
6. UNRESTRICTED FUNDS
| 6. UNRESTRICTED FUNDS | |
|---|---|
| Discretionary Grants fund Property Maintenance Fund General Purpose fund |
Balance Balance 01 Jan 22 Income Expenditure Transfers 31 Dec 22 £ £ £ £ £ 12,326 - (30,312) 34,172 16,185 29,109 3,900 (30,753) 15,187 17,443 76,810 177,615 (98,201) (49,179) 107,046 |
| 118,245 181,515 (159,265) 179 140,674 |
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 £ 119,758 - |
TOTAL 2022 £ TOTAL 2021 £ 119,758 99,921 |
|---|---|---|
| 119,758 - |
119,758 99,921 |
|
| Unrestricted Funds £ Restricted Funds £ 18,839 - 600 - 4,776 - |
TOTAL 2022 £ TOTAL 2021 £ 18,839 20,771 600 557 4,776 3,625 |
|
| 24,215 - |
24,215 24,953 |
|
| Unrestricted Funds £ Restricted Funds £ 6,046 - 1,897 - |
TOTAL 2022 £ TOTAL 2021 £ 6,046 8,525 1,897 450 |
|
| 7,943 - |
7,943 8,975 |
|
| 2022 £ 53,288 - 3,453 56,741 |
2021 £ 50,587 730 2,258 53,574 |
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: | ||
|---|---|---|
| 2022 | 2021 | |
| TOTAL | TOTAL | |
| Activities in furtherance of organisation's objects | 1 | 1 |
| 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. (2021: None)
13
YORK BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
12. TRUSTEES AND OTHER RELATED PARTIES
The Charity employed John Green, trustee, throughout 2021 and 2022 in accordance with S185 of the Charity Act 2011. His remuneration including pension contributions was as follows:
| 12. TRUSTEES AND OTHER RELATED PARTIES The Charity employed John Green, trustee, throughout 2021 and 2022 including pension contributions was as follows: |
in accordance with S185 of the Charity Act 2011. His remuneration |
|---|---|
| 2022 2021 £ £ |
|
| Gross Wages & Salaries Employers National Insurance Costs Pension Contributions |
34,528 32,311 - 713 3,453 2,212 |
| 37,981 35,236 |
John Green was also reimbursed for expenses carried out in the course of his duties as an employee totalling £2,615 (2021: £997)
Four other trustees were also reimbursed for expenses totalling £1,176 (2021: £5,142) 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 £32,722 (2021: £34,347) were received during the year from trustees and related parties.
The Charity received rent of £1,800 (2021: £1,800) from Zambesi Mission, a registered charity of which Colin Stonelake is a Trustee. The Charity paid Zambesi Mission £341 (2021: £315) as a contribution towards shared broadband which Zambesi Mission pays for. In addition, the Charity also made donations to Zambesi Mission during the year of £3,140 (2021: £1,213). 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 (2021: £630). 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