Oundle Baptist Church
Accounts and Trustees report
Year ended 31 December 2021
Introduction
Oundle Baptist Church is a registered charity, charity number 1134043 which, as stated in the Charities Act 2011, is not required to produce a full annual report, but must submit a Trustees Annual Report and Accounts, the latter of which must be independently checked. The accounts have been compiled using the cash accounting method and the information provided here is for general purposes only. The Trustees Annual Report on the activities of the church fellowship in 2021 is incorporated into the body of this report.
The trustees of the church during this year have changed and the current details are set out below.
Minister
The Rev Martin Hills was called to the pastorate in October 2016
The Trustees
The following trustees were in post at 31[st] December 2021
Rev Martin Hills (Minister)
Christopher Bradley
Michael Brookes (from 1[st] December 2021)
Andrew Burgess (Secretary)
Ankia Clidaras
Robin Croxon (from 1[st] December 2021)
Kelvin Mayes
Jane McDonald
Ann Scott (Treasurer)
Served as trustee but resigned in the year
Geoffrey Walls (until 30[th] June 2021)
Church Office
The church office is located at 1, St Osyth’s Lane, Oundle PE8 4BG in premises which were purchased to serve as a community outreach centre, shared with the church office.
All correspondence from the charity’s banks is currently addressed to the treasurer’s home at 110 Glapthorn Road, Oundle PE8 4PS
Affiliation
The church is a full member of The Baptist Union of Great Britain and is also a member of the Evangelical Alliance
Bankers
The church maintains two accounts with Santander plc, Bridle Road, Merseyside, L30 4GB and two deposit accounts with the Baptist Union Corporation Ltd, Baptist House, PO Box 44, 129 Broadway, Didcot, OX11 8RT
Independent Examiners
The church is required to have its accounts independently examined and for this purpose it has appointed Mr Graham Darbourne of TC Group, 6 North Street, Oundle, PE8 4AL
Reserves Policy
The trustees are aware that the income of the church is heavily dependent upon voluntary giving which can be variable. The trustees continually monitor the level of giving and expenditure and seek to try to maintain reserves that would equate to approximately two months of known expenditure. The extraordinary circumstances due to the Covid-19 Pandemic during 2021 have meant that normal worship has not always been possible, meaning that expenditure on premises hire and other items related to worship has not always been incurred. The reserves at the end of 2021 are in excess of the amount but the trustees consider it prudent to maintain reserves at a higher level for three reasons
-
The regular income of the church is heavily dependent on members who are over 70 years of age
-
The church is planning to recruit a full-time youth worker in 2022
-
The church is currently reviewing its options to possibly acquire a building in the town.
Mission Statement
The mission statement of the church is:
Connecting to: Jesus Each other Our communities
Overview of the year
The year 2021 was impacted by the continuation of the Covid-19 Pandemic. For the first half of the year we were unable to meet together at Oundle Primary School and the church community outreach centre (known as No. 1) was also closed.
Since June 2021, we have been able to open No.1 in a limited capacity and have been able to worship at the Primary School under the socially distanced rules imposed by the UK government and being mindful of the guidelines laid down by the Baptist Union of Great Britain (BUGB).
Until we started meeting in June, our pre-recorded services were available on Youtube, which was available for anyone to see. People were encouraged to watch the service at the normal time of 10.30am then join the minister and congregation for a virtual coffee and chat on zoom at 11.30am. Since then, we have been meeting in-person, but in addition, on requesting the zoom code, our services have also been available online to include not only the church family who were unwell, or preferred not to mix with others during the pandemic, but also individuals who had become part of the congregation when the services were on Youtube. We are grateful to our minister and members and friends who have provided technical support as well as participating in the services.
The small-group network in the church called ‘connect groups’ have continued to meet either online or in-person as the rules have permitted and zoom continues to be used where it is more convenient to meet in this way. Church members’ meetings have also been held in this way. We have tended to have in-person meetings where voting is required, immediately following the Sunday worship service. Other church meetings, known as church information meetings are held virtually on zoom. Similarly, most of the leadership team meetings have been held on zoom with the occasional ‘hybrid’ meeting being held in-person and also on zoom. The leaders (trustees), who meet every month, also have a prayer meeting for an hour each week. Once a month, this meeting is also open to the church family, giving the opportunity for corporate prayer as well as praying for individuals.
The church also has a very active pastoral care team who assist the minister in offering and providing pastoral support as needs arise.
Having appointed a voluntary Families and Childrens’ worker in 2020, our tots’ group for pre-school age children has been given a new home in the local scout group hall and the numbers attending have swelled to fill the bigger hall. A monthly ‘muddy church’ service is held on Saturday afternoons in the grounds of the Primary School and attendance is growing.
Although the church saved money on premises hire in the first part of the year, the cost of hiring premises has increased due to having to pay for deep cleaning of the school hall after the Sunday services. We have been unable to use the classrooms on a Sunday to house the childrens’ work so we have had to provide worship for all ages (intergenerational) in the hall.
The surplus at the end of the year is roughly the same as in 2020
Report of Independent Examiner
Independent Examiner’s Report to the Trustees of Oundle Baptist Church
I report on the accounts of Oundle Baptist Church, charity number 1134043, for the year ended 31 December 2021, set out on pages 5 to 12.
Respective responsibilities of trustees and examiner
The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act), and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act;
-
follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act); and
-
state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that, in any material respect, the Trustees have not met the requirements to ensure that:
-
proper accounting records are kept in accordance with section 130 of the Charities Act; and
-
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Charities Act; or
-
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Graham Darbourne FCA TC Group
6 North Street, Oundle, Peterborough, PE8 4AL XX March 2022
Year to 31[st] December 2021
Balance Sheet 2021 2020 Flxed Assets Notes 1,2 7 Wentworth Drive 1,2 1 St Osyth's Lane Total Fixed Assets 340.(J} 280,(J)O 620.000 340.C 280,( 620.000 Curr•nt Assets Santander current a/c Santander savin85 alc BU Deposit alc I BU Deposit alc 2 Cash Accounts recelvable 14.292 61.995 io,( io.(Jxi 47 32,543 46,9 12 3,763 Total Curr*nt ass•ts 96,335 83,308 Curr•nt1SabllitS•s Accruals ency collectlons Accounts payable Totjl liabiliti•s 1.5fJ) 4.996 1.916 8.412 N•t Current Au•ts 96,335 74,896 TOTAL ASSErs 716,335 694,896 R•pr•s•nt•d by Unrestricted General Fund Designated Bullding No I Project No I roof Disasters Trainin8 Manse repair Equipment Fellowship Fund TOTAL 683.368 680,338 20.351 650 3.272 3.054 531 22 552 6.477 694,896 3.271 4.380 4.965 716,335
These accounts have been approved by the Trustees
Mrs Ann Scott Date: Treasurer Mr Andrew Burgess Date: Secretary
Fund Balances
Op•nin¢ Incomi TraThrf•rs Closint Unr•xtrKled Funds General Fund 680,338 680,338 103,851 103,851 77,821 77,821 I23,(1 123,0001 683,368 683,368 sutaIlor Unrastrirt4d Funds D•xiinat•d and Ro#trict•d lunds 351 20,(MKJ 20,351 Project No.1 Di5a5ters Fund TTalninz fund No I roof 650 650 354 531 3.272 552 22 6,477 58 2.075 3,750 531 550 4.379 550 3.272 Equlpment Manse repalr5 Fellow5hlp Fund stlI1 d•ilin4t•d and r4strlrtd fund* 552 22 1,512 7,567 4,965 32,967 2,976 23,1)00 TOTAL ALL 694A96 106.827 85.308 716,335
Report and notes to the Accounts
1. Accounting Policies
These accounts have been prepared in accordance with the Charity SORP (FRS102) and the Charities Acts of 1993 and 2011. They have been based on a historic cost convention.
Incoming and outgoing resources have been recognised on a receipts and payments basis as at 31[st] December 2021. Previously the accounts were prepared on an accruals basis.
The general fund operates to receive the general donations to the church and to meet the normal running expenses.
There are a number of designated funds as follows:
-
Disaster Fund – this fund enables the church to make a rapid response to provide financial support in cases of national and international emergencies. As there was great demand for the church to respond to appeals by recognized agencies to assist with worldwide disasters, it was decided by the Trustees to transfer a further £3000 from the General Fund to the Disasters Fund.
-
No 1 roof Fund – the roof at No 1 is in need of a major repair and because of the listed status of the building this is likely to be an expensive operation. A fund was established in 2017 to help towards this expenditure;
-
Fellowship Fund- this fund has been available for a number of years to allow the Minister to provide funds for urgent needs within the wider church family.
-
In 2021 the church family decided that we should seek to find either a building to convert or land to build a church on, so the trustees established a building fund to save for such a project. In 2021 £20000 was transferred into two accounts with the Baptist Union of Great Britain with a view to establishing dedicated savings accounts for this purpose. A new designated fund was established to set aside specific contributions for such an occasion when the church would be in a position to proceed with attempting to acquire land or an existing building. Although limited, contributions have started to be received into this fund.
In 2021 the following funds were exhausted and the trustees decided that there was no need to continue with these funds by transferring any more revenue into them as they were no longer required by the church. Such income and expenditure would now be transacted through the general fund.
- Training Fund – this fund was established to help fund specific training for volunteers particularly but not exclusively in the area of children’s and youth work;
Manse repairs fund – a donation was received in 2018 to be specifically used for repair work on the church manse at 7 Wentworth Drive;
- Equipment Fund – this fund was established out of part of the proceeds of the gift day in 2018, its purpose is to enable the church to purchase equipment for use in worship at Oundle Primary School
No 1 Project Fund – this is used to help specific projects being run out of the church’s community building at No 1 St Osyths Lane;
2. Property
The church owns two properties – the manse at 7 Wentworth Drive and the community building at No 1 St Osyths Lane. These are both shown in the accounts at historical cost.
3. Donations
The church is entirely dependent on voluntary giving to fund its activities. It receives no funding from any external source. A number of members make regular payments by standing order and the Trustees are grateful to them for enabling a core of funding to be available. Many of the regular donors are taxpayers and the church is able to recover tax under the Gift Aid scheme.
Additional funds come from ad hoc donations from members of the church and congregation and from the cash offering that is taken up as a part of weekly worship. The government’s Gift Aid Small Donations Scheme has enabled a further sum to be received in respect of these cash offerings. As already noted, the church did not meet in person for the first half of the year due to the Covid-19 pandemic. We re-started taking regular offerings at our worship service on Sundays in October. Our income from this source was greater than in 2020 (£5190 in 2021 compared to income was £1192 in 2020).
Overall, the total general donations decreased by £14300 which represents 11.8% of that received in 2020.
The trustees are aware that many of the regular donors are aged over 60 and we have lost a number of those members in 2021. The trustees are aware that new younger givers will be required by the church to secure financial security.
4. Ministry
Rev Martin Hills who was appointed to the ministry of the church in 2016 has continued to lead the church and the trustees are grateful for his leadership and for the development of the vision of the church during the year. The Trustees also wish to express their thanks to his wife Carita for her support of Martin.
The employer’s NIC payments have been covered by the government’s Employment Allowance.
The church continues to pay pension contributions into the defined contributions scheme in respect of Martin and he also makes contributions each month.
The church provides the Minister with funds to make payments to those who may be in need.
The church is responsible for the council tax, water rates and building insurance on the manse.
The expenditure under this head comprised the following:
| 2021 | 2020 | |
|---|---|---|
| Employment costs comprising | 36245 | 35,232 |
| Salary | 31799 | 30960 |
| Employer’s NIC | 0 | 0 |
| Employer’spension costs | 3788 | 3721 |
| Expenses | 658 | 551 |
| Manse expenditure | 3566 | 4321 |
| Expenses relatingto intern | 0 | 1800 |
| Training | 520 | 0 |
| Other expenses | 804 | 2770 |
| TOTAL | 41135 | 44123 |
5. Worship and teaching
Being able to meet together for regular worship is an essential part of being a church and is a key part of our mission statement in enabling us to connect to each other and to Jesus. During 2021 the physical meeting together as a church has been impeded because of the restrictions imposed to combat the pandemic. Members have been able to meet in small groups where regulations have permitted such gatherings but we missed meeting weekly at Oundle Primary School for the first six months of the year.
Sunday worship was achieved by a recorded service which was streamed via Facebook and You Tube. From 26[th] June, we were able to meet, albeit socially distanced and with masks, at the school for worship, and at the same time live-streamed the service to some individuals who had previously been watching our services online.
Times of prayer which had been held via Zoom before the Sunday worship, were able to be resumed in person. Unfortunately, with few exceptions, we have been unable to have the normal social time together over coffee at the end of the services.
Most members of the church family also meet in ‘connect groups’ during the week for study, prayer and social times. As with Sunday services, these connections were done on zoom in the first part of the year, with some continuing to meet in that way and some in person.
We were able to have a Christmas party and a carol service in December. Because of the need to be socially distanced and be covid aware, entry to these events was by ticket only.
Although we have met less often and therefore did not need to hire premises so often, the cost of using the Primary School weekly is greater than before as we have to pay for deep cleaning of the space we have been using. It wasn’t made possible to hire additional classrooms for childrens’ work.
The main areas of expenditure under this heading were as follows:
| 2021 | 2020 | |
|---|---|---|
| Premises hire | 2732 | 2687 |
| Licences | 883 | 823 |
| Payments to visitingspeakers | 0 | 0 |
| Refreshments | 98 | 195 |
| Resources | 170 | 474 |
| Events | 681 | 2277 |
| Gifts | 75 | 155 |
| TOTAL | 4639 | 6611 |
6. Giving to Others
The church is part of the Baptist family and provides support to the two main mission works of UK Baptists at home and overseas.
The church has continued to support the work of CROPS reaching out in Schools in Peterborough.
The church has continued to provide regular financial support to Bethany Children’s Trust for its work in Africa.
The church continues to support the work of the Leprosy Mission of which one of our members is the UK director.
Support was also given to a charity- ‘For the One’ which has been established by the daughter of one of our members and funds work in Myanmar.
| 2021 | 2020 | |
|---|---|---|
| Baptist World Mission | 3600 | 3600 |
| Baptist Home Mission | 3600 | 3600 |
| CROPS | 1000 | 1000 |
| BethanyChildren’s Trust | 1700 | 1700 |
| Myanmar | 1700 | 1700 |
| LeprosyMission | 1950 | 1700 |
| Oundle Foodbank | 300 | 0 |
| Gunton Baptist Church | 0 | 500 |
| TOTAL | 13850 | 13800 |
7. Other Ministries (including children and young people)
Mrs Carita Hills, our unpaid families and childrens’ worker, has been building up contacts with children and families connected with the church and has started a number of initiatives albeit in the somewhat restricted opportunities available. A thriving tots group has expanded since the decision was taken to hire bigger premises for this work on a Tuesday morning. She has also started ‘Muddy Church’ on a Saturday afternoon once a month. Although attendance was thin in the beginning, this initiative has been growing.
The Sunday activities for children and young people were held on line at the beginning of 2021, but the childrens’ work has not re-started on Sunday mornings.
A youth group called ‘Equip’ was started in September. It is held on Sunday evenings at No.1. The age group for which it is intended is for those in secondary school.
The church had decided to seek to appoint a full-time paid youth worker but following a prolonged advertisement campaign, no appointment has yet been made.
In 2020, just before the first lock-down due to the pandemic, the church started a bereavement ministry which had to be curtailed when the Government closed down meeting indoors with other people. Some of our members, however, continued to volunteer in this capacity with ataLoss.Org who offer the same program (The Bereavement Journey) online to any part of the UK in conjunction with Holy Trinity Brompton in London. Judith Brashaw, who is our paid administrator is, with a small team of volunteers, pioneering support to enable us to be recognized as a ‘bereavement friendly church’. A small budget has been set aside to help fund this work. As well as volunteering online, she has started a grief talk café which is held occasionally throughout the year using free premises kindly offered by Oundle Library.
Under the heading of other ministries, we have included pastoral care which is offered to the attendees and their families of the church as well as to the wider community when needed.
| 2021 | 2020 | |
|---|---|---|
| Youth expenses | 195 | 334 |
| Children’s work | 307 | 257 |
| Pastoral ministry | 53 | 0 |
| TOTAL | 555 | 591 |
8. Church administration
Mrs Judith Brashaw has continued to act as church administrator and manager of No 1 during the year. The Trustees are very grateful to her for all her work and in particular for the assistance she has given to Rev Martin Hills.
A number of members are involved in producing a range of communications though our website, social media and two publications. The Trustees are grateful for all their labours.
The computer facilities at No 1were upgraded during 2020. The Judith and Ankia have been busy setting up Church Suite to update our communications system.
The church continues to rent a storage container.
| 2021 | 2020 | |
|---|---|---|
| Administrator’s salary | 7810 | 7500 |
| Insurance | 1410 | 1410 |
| Subscriptions | 376 | 545 |
| Telephone | 340 | 467 |
| Professional fees | 500 | 500 |
| Printingand stationery | 1900 | 2162 |
| Computer support | 2991 | 5248 |
| Rent | 905 | 864 |
| TOTAL | 16231 | 18696 |
9. No 1 Building
No1 St Osyths Lane provides accommodation for a number of activities of the church and for the community projects. The building has been closed for most of the period since March 2020 although it was possible to have some activity on a limited basis when regulations permitted.
The opportunity was taken to redecorate the building whilst it was closed and we thank Ali Dean for organizing this work.
It was decided to split the utilities expenses between the No.1 building category in the general fund with the No.1 project fund therefore the expenses linked to the building are reduced.
| 2021 | 2020 | |
|---|---|---|
| Utilities | 500 | 2041 |
| Cleaning | 560 | 589 |
| Repairs | 350 | 1813 |
| TOTAL | 1410 | 4443 |
10. No 1 Project
The expenditure in this fund was £650 which depleted the balance brought forward in this fund.
11. Disaster Fund
This fund exists to enable a rapid response to be made by the church to financial needs arising from major disasters. Member are then encouraged to top up the fund with donations. Wherever possible donations are routed via recognised aid agencies. The sum of £3000 was re-directed from the General Fund to the Disasters Fund as the Trustees deemed that there was a great need to respond to some disasters worldwide. During the year donations were made in reaction to worldwide disasters through the following agencies.
react to worldwide disasters:
| LeprosyMission | 500 |
|---|---|
| BethanyChildren’s Trust | 500 |
| For The One | 1500 |
| Christian Aid | 750 |
| Afghan Refugees resettlement | 500 |
12. Training Fund
This fund existed to provide training for volunteers. It has been decided by the Trustees to account for training from the General Fund so the fund was allowed to be depleted during the year without any further allocation of new money.
13. Fellowship Fund
The fellowship Fund has been in existence for many years to provide funds for the minister to help those in the fellowship, or further afield, when in need. No donations were received into this fund during the year and £1512 was paid out to members of the fellowship.
14. No. 1 Roof Fund
This fund was created some years ago to provide for the replacement of the No. 1 roof. The only expenditure was for an architect to appeal on our behalf for the roof to be allowed to be replaced with man-made tiles instead of Collyweston tiles as it is at present. A gift was made to cover this cost. Sadly, we have heard that the planning authority have refused our request and the Trustees hope to carry out the work to replace the roof at the rear of the building in 2022.
15. Reserves
At 31 December 2021 the net current assets of the church amounted to £96335 of which £32967 represents restricted funds. The balance available for the general fund is £683368 which is higher than would be necessary to meet the reserves policy. The trustees consider it prudent to hold this level of reserves for three reasons. Firstly, there is likely to be significant expenditure on a youth worker in 2022 which on the budgeted projections will lead to a significant overspend in that year. Secondly there is continued concern as to future levels of income give the age profile of the church. Finally, the Covid pandemic has thrown into sharp focus the church’s lack of its own substantial premises and consideration is being given to possible options which might be available and the need to consider building up reserves may become a necessity.