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← York Baptist Church

2023-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023 END OF FINANCIAL YEAR 31 December 2023 TRUSTEES WHO SERVED DURING 2023 John Green (Chairman) Colin Stonelake (Treasurer) Joe Bennett (Secretary) Matt Rickard (retired 27th March 2023) Philip Capon (retired 27th March 2023) Steve Wilson Graham King Mike Beresford Chris Mayers (appointed 27th March 2023) Hilary Francis (appointed 27th March 2023)

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 2023 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.

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

Date:

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3

YORK BAPTIST CHURCH TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

The Trustees present their report and the financial statements of the charity for the year ended 31 December 2023. 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:

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 2023

Achievements and Performance during the Year

Over the past 12 months we have seen the Lord’s hand at work in our church. Our numbers have grown and we have seen a many newcomers make YBC their home. The recently installed national flags show all the countries represented in the congregation and it really does feel like a little foretaste of Revelation 7:9: “and behold, a great multitude that no one could number, from every nation, from all tribes and peoples and languages, standing before the throne and before the Lamb” – all one family in the Lord, praise God!

John Green continues to faithfully pastor us at YBC. We are extremely grateful to the Lord for John and for all he does (so much of which is unseen) and acknowledge the long hours he works for church as we seek to win souls for Jesus and disciple the church family. Evening services continue to provide an opportunity to have a variety of speakers from both within and outside our church – we’re very thankful for their willingness to gift their time to prepare sound teaching from God’s word to share with us.

Matt Rickard and Phil Capon stood down from the diaconate in 2023, with Chris Mayers and Hilary Francis each appointed for three years. As a diaconate we have continued to explore eldership and in July 2023 had a really good discussion evening with the church members to gather questions and comments around elders and how this leadership structure might work. This has been a long process but needfully so, to ensure that every member has an opportunity to share their thoughts/questions/concerns. The next stage will be for the John and the deacons to prepare a revised eldership proposal for the members to consider.

‘Mission Sundays’ and All-age services are a regular feature in the church calendar and it’s great to have a variety of services throughout the year – many thanks to all those on the missions team and All age planning group for all their hard work to bring these services together.

The ‘Tuesday Drop In’ has continued to meet regularly throughout the year and has been attended by over 30 people. With a good mixture of people from regular YBCers to those who do not attend any church, it’s an opportunity to meet for fellowship over a cup of tea/coffee and cake. The afternoons are varied, with the opportunity for conversation (or more 'deep' discussions), mastering a board game or being challenged by the jigsaw, or taking on essential tasks for the church such as counting leaflets, cutting out crafts for the Holiday club, and covering shoe boxes for the Christmas appeal. In December an afternoon of 'Christmas Delights' was well attended and enjoyed. The group is open to anyone who is able to 'drop in' between 1:30 and 3:30 on a Tuesday.

Some church initiatives seem to peter out after a few repeated events but not so with the monthly Pack up Sundays! They remain a monthly highlight with a good number of people staying around after tea and coffee to share lunch together. Many of the students hang around for these pack up Sundays and it has been great for the wider church to get to know them, as well as other newcomers.

Holiday Club in 2023 saw a brand new theme at YBC with our ‘Tentmakers’ camping themed club. This year the main building was transformed into huge campsite (‘Campsite Eeden’) and again we had 50+ children each day. Many members of the YBC family took part in the Holiday club through set design and building, music, tech, crafts, sharing Bible stories, camp books, prizes, refreshments…. the list is enormous. As always it was a great team effort and remains one of the highlights in the YBC calendar. In 2024 our Holiday Club and a space theme - ‘Star Squad’ launches in April and everyone is busy with preparations!

At Christmas we enjoyed our regular events; Nativity services, Carols by Candlelight, Carols in the Courtyard and the Christmas day service. Many thanks to everyone involved in making these services happen – the Club Sunday teachers and children, the tech team, singers and musicians, catering team, service leaders and speakers and anyone I have missed – thank you. Graham King coordinated an informal gathering on New Years Eve to reflect on the year gone by – thanks to Graham for stepping in at short notice.

Our Church Membership currently stands at 101 (March 2024), with four new members joining in the last 12 months. We were sad to say goodbye to 3 of our members, who went to be with the Lord – while we mourn the loss of our brother and sisters we praise God that they are now in glory with Him.

5

YORK BAPTIST CHURCH TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

Financial Review

Total income for the year was £193,385 (2022: £195,547), expenditure was £181,701 (2022: £173,521) showing a surplus for the year of £11,684 (2022: surplus of £22,025).

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 2023, balances were held on the following restricted funds: Manse Fund: £117,116 Mission Fund: £1,033

Plans for Future Period

From a financial perspective, 2023 saw a 1.1% decrease in income coupled with a 5% increase in expenditure, leading to a surplus for the year of £11,684 compared with a surplus for 2022 of £22,025.

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 2024 knowing that He will provide for all our needs.

We are seeking to expand the ministry team at YBC with the appointment of an associate pastor to work alongside John – the process to prepare the church and pastor profiles has taken time but we will imminently be advertising for the post. We pray and trust that the Lord will be preparing just the right person for the job.

Jeremiah 29:11 tells us - "For I know the plans I have for you," declares the Lord, "plans to prosper you and not to harm you, plans to give you hope and a future."

We do not know what might happened in these next twelve month, but this verse reminds us that despite uncertainties or challenges, God has a purposeful plan for each of us, for our church, one of with hope and blessing. As we look ahead let us trust in God's providence as we continue to journey together.

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:

● 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 13th May 2024 and signed on their behalf by Colin Stonelake, Trustee

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6

YORK BAPTIST CHURCH STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2023

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
2023
£
TOTAL
2022
£
166,522
11,321
177,843
177,288
15,311
-
15,311
13,040
231
-
231
5,219
182,064
11,321
193,385
195,547
171,413
10,288
181,701
173,521
171,413
10,288
181,701
173,521
10,651
1,033
11,684
22,025
(0)
(0)
-
-
-
-
-
-
10,651
1,033
11,684
22,025
140,674
117,116
257,790
175,074
151,325
118,149
269,474
197,099

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 2023

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
2023
2022
Funds
Funds
Total
Total
£
£
£
£
3,367
117,116
120,483
121,760
130,099
1,033
131,132
119,758
25,189
-
25,189
24,215
155,288
1,033
156,321
143,973
(7,330)
-
(7,330)
(7,943)
147,958
1,033
148,991
136,030
151,325
118,149
269,474
257,790
151,325
118,149
269,474
257,790
-
118,149
118,149
117,116
151,325
-
151,325
140,674
151,325
118,149
269,474
257,790

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

Approved by the Trustees on 13th May 2024 and signed on their behalf by Colin Stonelake, Trustee

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8

YORK BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023 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 2023

2. TANGIBLE FIXED ASSETS
Cost
01 Jan 23
Additions
Cost at
31 Dec 23
Depreciation
01 Jan 23
Charge
Depreciation at
31 Dec 23
Net Book Value
31 Dec 23
Net Book Value
31 Dec 22		 Freehold Land
Motor
Plant &
Computer
Total
& Buildings
£
Vehicles
£
Equipment
£
Equipment
£
£

117,116
-
5,558
-
122,674
-
-
-
-

117,116
-
5,558
-
122,674

-
-
914
-
914
-
-
1,277
1,277

-
-
2,191
-
2,191

117,116
-
3,367
-
120,483

117,116
-
4,644
-
121,760
The annual commitments under non-cancelling operating leases and capital The annual commitments under non-cancelling operating leases and capital commitments are as follows: commitments are as follows:
31 December 2023 : None
31 December 2022 : None
3. INCOMING RESOURCES Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL
Funds Funds 2023 Funds Funds 2022
£ £ £ £ £ £
a) Voluntary Income
General offering 159,987 - 159,987 152,228 - 152,228
Specific offering 6,535 - 6,535 11,029 - 11,029
Specific Mission income passed on - 11,321 11,321 - 14,031 14,031
166,522 11,321 177,843 163,257 14,031 177,288
b) Investment Income
Rent receivable 12,680 - 12,680 12,600 - 12,600
Deposit Interest 2,631 - 2,631 440 - 440
15,311 - 15,311 13,040 - 13,040
c) Other Incoming Resources
Sundry Income 231 - 231 5,219 - 5,219
231 - 231 5,219 - 5,219

10

YORK BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

4. EXPENDITURE ON CHARITABLE ACTIVITIES

4. EXPENDITURE ON CHARITABLE ACTIVITIES
Ministry Costs: Unrestricted
Funds
£
Restricted
Funds
£
TOTAL
2023
£
Unrestricted
Funds
£
Restricted
Funds
£
TOTAL
2022
£
Pastor’s remuneration
Interim Pastor’s remuneration
Visiting speakers
Travel costs		 40,497
-
40,497
37,981
-
37,981
-
-
-
-
-
-
2,365
-
2,365
1,277
-
1,277
-
-
-
91
-
91
Youth work 1,930
-
1,930
1,649
-
1,649
Prison Fellowship expenditure
Outreach work (incl adv and catering)		 1,131
-
1,131
2,671
-
2,671
-
-
-
-
-
-
Church weekend away
Sundry ministry costs		 -
-
-
11,100
-
11,100
248
-
248
823
-
823
46,172
-
46,172
55,592
-
55,592
Maintenance
Renovations and repairs
Heat and light
Rates
Cleaning
Church Building Costs:		 4,147
4,147
5,003
-
5,003
917
917
1,601
-
1,601
7,259
7,259
6,531
-
6,531
1,821
1,821
4,333
-
4,333
46,127
46,127
23,238
-
23,238
60,271
-
60,271
40,705
-
40,705
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
Other operating costs		 87
-
87
137
-
137
6,392
-
6,392
4,650
-
4,650
1,002
-
1,002
3,182
-
3,182
1,263
-
1,263
-
-
-
1,035
-
1,035
973
-
973
13,187
-
13,187
12,842
-
12,842
2,601
-
2,601
2,795
-
2,795
4,094
-
4,094
3,483
-
3,483
1,277
-
1,277
914
-
914
19
-
19
295
-
295
3,293
-
3,293
2,917
-
2,917
34,251
-
34,251
32,187
-
32,187
Independent Examiners Fees 500
-
500
470
-
470

11

YORK BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Charitable Donations: Unrestricted
Funds
£
Restricted
Funds
£
TOTAL
2023
£
Unrestricted
Funds
£
Restricted
Funds
£
TOTAL
2022
£
J-Life - Anthony Masala sponsorship
BMS
Home Mission Funds (YBA and BUGB)
Zambesi Mission - general
20 Schemes
TEAR Fund - Disaster Relief
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)
Carecent
Young Life (National)
Restore
Young Life (York)
Salvation Army
Jews for Jesus
Yorkshire Camps
York University CU
York St John CU
Hospice at Home
ICS
MS Society
Joseph Trust
Armenian Ministries
Miscellaneous
Bible Society
SASRA
Oleksii & Laryssa
Samaritan's Purse
Christian Institute		 3,000
975
3,975
3,000
6,310
9,310
4,992
938
5,930
4,994
925
5,919
4,992
175
5,167
4,993
37
5,030
1,800
2,545
4,345
1,800
927
2,727
3,750
325
4,075
3,750
325
4,075
3,000
150
3,150
3,000
436
3,436
800
1,500
2,300
400
1,500
1,900
996
600
1,596
996
587
1,583
-
-
-
1,000
490
1,490
1,200
100
1,300
1,200
120
1,320
996
50
1,046
996
251
1,247
996
-
996
996
87
1,083
996
-
996
996
75
1,071
996
50
1,046
996
63
1,059
-
-
-
-
1,000
1,000
-
833
833
-
118
118
701
-
701
630
-
630
-
698
698
-
265
265
504
-
504
504
-
504
-
406
406
-
10
10
-
310
310
-
-
300
300
-
300
300
250
-
250
-
250
-
250
-
-
-
-
-
175
175
-
-
-
-
105
105
-
102
102
-
-
63
63
-
-
-
-
62
62
-
40
40
-
-
-
61
-
61
-
-
-
-
60
60
-
50
50
-
-
-
-
-
50
50
-
31
31
-
-
-
-
25
25
-
-
-
5. RESTRICTED FUNDS
Manse Fund
Mission Fund
TOTAL EXPENDITURE ON CHARITABLE ACTIVITIES		 30,219
10,288
40,507
30,312
14,256
44,568
171,413
10,288
181,701
159,265
14,256
173,521
Balance
Balance
01 Jan 23
Income
Expenditure
Transfers
31 Dec 23
£
£
£
£
£
117,116
-
-
-
117,116
-
11,321
(10,288)
(0)
1,033
117,116
11,321
(10,288)
(0)
118,149

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 2023

6. UNRESTRICTED FUNDS

6. UNRESTRICTED FUNDS
Discretionary Grants fund
Property Maintenance Fund
General Purpose fund		 Balance
Balance
01 Jan 23
Income
Expenditure
Transfers
31 Dec 23
£
£
£
£
£
16,185
-
(30,219)
36,564
22,530
17,443
6,230
(50,214)
26,541
-
107,046
175,834
(90,980)
(63,105)
128,795
140,674
182,064
(171,413)
(0)
151,325

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. This amounted to £36,564 in 2024 and is shown as a transfer of funds from the General Purpose Fund to the Discretionary Grants Fund.

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. This amounted to £26,541 in 2024 and is shown as a transfer of funds from the General Purpose Fund to the Property Maintenance Fund. 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
£
130,099
1,033


TOTAL
2023
£
TOTAL
2022
£
131,132
119,758
130,099
1,033		 131,132
119,758
Unrestricted
Funds
£
Restricted
Funds
£
17,182
-
3,159
-
4,848
-


TOTAL
2023
£
TOTAL
2022
£
17,182
18,839
3,159
600
4,848
4,776
25,189
-		 25,189
24,215
Unrestricted
Funds
£
Restricted
Funds
£
6,306
-
1,024
-


TOTAL
2023
£
TOTAL
2022
£
6,306
6,046
1,024
1,897
7,330
-		 7,330
7,943
2023
£
56,917
-
3,682
60,599		 2022
£
53,288
-
3,453
56,741

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:
2023 2022
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. (2022: None)

13

YORK BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

12. TRUSTEES AND OTHER RELATED PARTIES

The Charity employed John Green, trustee, throughout 2022 and 2023 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 2022 and 2023
including pension contributions was as follows:		 in accordance with S185 of the Charity Act 2011. His remuneration
2023
2022
£
£
Gross Wages & Salaries
Employers National Insurance Costs
Pension Contributions		 36,816
34,528
-
-
3,682
3,453
40,498
37,981

John Green was also reimbursed for expenses totalling £5,246 (2022: £2,615)

Three other trustees were also reimbursed for expenses totalling £925 (2022: £1,176) wholly incurred in carrying out the Charity's activities.

These related to refurbishments, 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 £33,748 (2022: £32,722) were received during the year from trustees and related parties.

The Charity received rent of £1,800 (2022: £1,800) from Zambesi Mission, a registered charity of which Colin Stonelake is a Trustee. The Charity paid Zambesi Mission £314 (2022: £341) 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 £2,545 (2022: £3,140). 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 £701 (2022: £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