## **CROFTON BAPTIST CHURCH – ANNUAL REPORT 2021** 

## **Statutory Information:** 

## **Registered Address:** 

100 Crofton Lane Orpington BR5 1HD 

As from 09/02/2010, Crofton Baptist Church (CBC) became a registered charity. CBC’s Registered Charity number is 1134220. 

**Trustees:** Deanne Davies (Church Secretary) Rev Adrian Judd (Pastor) - paid - from 01/09/12 Peter Newton (Chair of Finance Team/Treasurer) Wole Adeloye (Elder) Rachel Davis David Coles (Elder) Diane Moss Christopher Munday (Elder) Eric Quartey Andrew Crowson (Church Manager) - paid - from Femi Adesanya 07/09/16 Philip Walter 

**Property Trustees: Bankers:** The Baptist Union Corporation Limited Barclays Bank PLC Baptist House 229 High Street 129 Broadway Orpington Didcot Kent Oxfordshire OX11 8RT BR6 0JU **Independent Examiner:** Mark Jarrold CAF Bank Ltd 60 Ravensbury Road 25 Kings Hill Avenue Orpington BR5 2NN Kings Hill West Malling Kent ME19 4JQ HSBC 249 High St Orpington BR6 0NR 

## **Annual Report for 2021** 

The trustees present their Annual Report and Financial Statements for 2021. 

## **Charitable Object** 

The Charity is governed by a Constitution which states that the principal purpose of the charity is the advancement of the Christian faith according to the principles of the Baptist denomination to include the advancement of education, community service and such other general charitable purposes in such parts of the United Kingdom and the world as the church shall determine. The church occupies premises which are held, by the Baptist Union Corporation Limited, on Trusts which are entirely compatible with the above object. 

## **Organisational Structure and Decision-Making Process** 

Crofton Baptist Church is an unincorporated association with Managing Trustees appointed by a meeting of members (the “Church Meeting”). Church membership is open to all who profess repentance towards God and faith in the Lord Jesus Christ. They also accept the deity of the Lord Jesus Christ, the authority of the Holy Scriptures and the interpretation of them usually called Evangelical. 

In accordance with the Constitution, the Church Meeting appoints the Trustees, (consisting of the Pastor and Leadership Team), to be responsible for the spiritual leadership, oversight, and administration of the church, including the financial and legal aspects of the charity. Specific duties are assigned by the Trustees to each person by mutual agreement.  New Trustees receive a pack of appropriate documentation, as listed in the document **“Briefing New CBC Leadership Team Members”** . The Trustees submit relevant matters to the Church Meeting for guidance, or matters may be raised by members in the Church Meeting for further consideration by the 

1 



Trustees. The Church seeks to work by consensus wherever possible, though the Constitution permits decisions to be made at Church Meetings by appropriate majorities. All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective. 

**The Church Meeting has responsibility for the overall policy of the church, the appointment of the Charity Trustees,** and meets regularly (not less than four times per year). This was obviously not possible during the Covid pandemic. The AGM was held in person and via Zoom on 17/10/21. A Special Church Meeting followed the AGM at which the members approved changes to the constitution to permit online meetings. These changes were those recommended by BUGB. The wording had been agreed with the Charity Commission by BUGB. The Pastor and other staff are appointed in accordance with the Church Constitution. Charity Trustees are elected for a period of 3 years and are eligible for re-election at the end of their period of service. The Church Secretary and the Chair of the Finance Team are chosen annually by the Charity Trustees from among themselves, subject to ratification by the membership at the next Church Meeting. 

## **Objectives and Activities** 

## **Introduction** 

The Mission Statement and Objectives of the Church continue to be as follows: 

## **Crofton Baptist Church Mission Statement – ‘Helping people follow Jesus’** 

## **Crofton Baptist Church Vision –** 

- **“We exist to help people to become fully committed and equipped disciples of Jesus Christ”** 

## **We will do this through:** 

- **Jesus’ centred preaching and teaching** 

- **Prayer that is both personal and corporate** 

- **Loving relationships across the generations** 

- **Serving others as we identify and use our spiritual gifts** 

- **Passionate outreach both at home and overseas** 

- **Engaging with our society in ways that are culturally relevant** 

- **Joyful and creative worship that is grounded in Scripture** 

## **This means:** 

- **Being committed to personal spiritual growth through the regular reading of God’s word** 

- **Living as a disciple of Jesus every day of the week** 

- **Belonging to an appropriate small group / home group** 

- **Learning to share our faith in Christ in natural and unforced ways** 

- **Being involved in a group/ activity within our local community** 

- **Sharing our resources for the sake of the kingdom and for the care of others** 

- **Playing our part in a church that lives up to the image of being a church that follows Jesus Christ** 

- **• Complete submission to the Holy Spirit in both decision-making and behaviour** 

The church is committed to this vision which includes growing its interest in global mission, developing compassion ministries and to caring for people in the community. It is possible to see this commitment in the work carried out by members of the church in serving the local, wider regional, and global communities. 

## **Ministry Team Structure** 

Additionally, the church has a Ministry Team structure in place. During 2021 the nine teams have overseen various areas of church life; Youth, Community, Fellowship, Mission, Pastoral Care and Prayer, Finance, Support, Seniors, Children and the Sunday Service Ministry Team. These teams encourage members to be fully involved in the work of the church exercising their gifts and using their skills. 

## **Church Life** 

The church is committed to helping all its members grow as faithful followers and worshippers of Jesus Christ and servants of other people in the church and wider community. Sunday services provide opportunities for teaching and worship. They are also an opportunity to encourage members to be active in serving others and telling them about Jesus. Members of the Church also enjoy fun events and eating together. The services are live-streamed and then the recordings are placed on the church’s YouTube channel. The numbers of business meetings were as follows: Leadership Team – 11 plus informal prayer meetings; Church Meetings – 2 

The Church AGM approved the annual report and annual accounts for 2020. It also considered strategy and vision for the year ahead. The regular annual Charity Trustee Election took place during November when Andrew Crowson and Sara Bottomley were elected to begin 3-year terms from 01/01/22. 

2 



The church membership at the end of December 2020 totalled 153 and at the end of 2021, having taken account of deaths, people moving on and new members joining, it was 149. Three adults have been baptised by immersion during the year. From late June to mid-September Pastor Adrian Judd took a much needed and overdue sabbatical with his duties being divided among the Leadership Team. 

## **Achievements and Performance** 

The activities carried out during the year were necessarily limited due to the Covid-19 pandemic. Baptist Union and Government guidelines were followed throughout the pandemic with detailed Risk Assessments in place for all activities. 

Several important objectives had been agreed by the Charity Trustees and Church Meeting for 2021: 

1. Associate Pastor Appointment - to proceed with this appointment, aiming for the chosen applicant to commence their role as soon as possible. 

2. Preparation of a Five-Year Vision Document - to attempt to be more strategic in our thinking and planning during the next five years. 

3. To continue progress towards the formation of a Discipleship Ministry Team. 

4. To re-launch the small Bible study groups within the fellowship. 

In addition, each Ministry Team set objectives for 2021 consistent with the overall objectives and those of the team itself as outlined in its original brief. 

The advertisement of the Associate Minister role resulted in 46 applicants, 12 of which returned a detailed questionnaire, 3 of which merited further consideration with 1 applicant being interviewed. No appointment resulted from this process and the job will be readvertised during 2022. As a result of the Covid-19 pandemic which necessarily required re-evaluation of the priorities, objectives 2 and 3 remain outstanding. Objective 4 was achieved very successfully, and the new groups have a been a great blessing to those attending. 

In addition to objectives 1 to 4, and in response to the pandemic, it was decided that Renew 100, a wellbeing space, should be launched to help people recover from the impact of the pandemic on mental wellbeing. This has been very well received and many people from the community have benefitted from attending Renew 100. 

## **Finance Ministry Team:** 

The financial results for the year ended 31 December 2021 are set out in the accompanying Financial Statements, together with a summary of the accounting policies adopted by the charity. 

The church continues to raise the funds needed to carry on its activities from within its own membership and congregation, and in this accounting year no wider public appeal was made for funds. At the end of this accounting year the church employed 3 people. The church depends heavily on volunteers among its membership in all aspects of its activities, many of which involve little or no expenditure but nevertheless contribute substantially to the achievement of its objectives. Online giving options were explored and implemented during 2021. 

As an expression of its role in the life of the wider church, the charity made grants to national and international organisations and societies whose aims, and objectives are compatible with this church’s own charitable purpose (Details are listed in the attached document **“Accounts for the Year Ended 31 December 2021”** ). 

The budget was prepared during December 2020. 

During 2009, the Finance Team formulated a reserves policy. The finances of the church are not dependent on any one income stream; for instance, it receives no income from investments other than bank account interest and does not depend on a few large donors. The church owns a minister’s residence and all its other assets outright. 

Throughout the year, the Fellowship Fund provided support to many members who were in financial need, including pensioners and those on benefits. 

Crofton Baptist Church has appropriate insurance for its buildings and contents and Employer’s Liability Insurance, as recommended and provided by the Baptist Insurance Company PLC. 

3 



CROFTON
BAPtIST
CHURCH
Helping people follow Jesus
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2021

iozv
Tok
Iwds
UnwVltt¢d
e5lrfKled
nd5
EnthwthÈht
lurnd5
Nol
IntDrnPtrom'.
7$7
211P76
nEliOrnzcdyl¢￿
veslmeirts
11.979
10.9BY
SQ59
93
16.4Q7
¥2362
S6￿29
9A97
17A59
246,147
ES￿bIll￿￿onI
41591
179.g81
7,2
NrtlllcothEIIE¥PEDdfftwelre50ur¢eibilorètraAsfÈ
I7.￿97
15*92
143741
Tian51ws
114QD)
NotTh¢¥*mÈrttthfunds
19,6BDI
16.692
17481
54A3Z
lot•lfunds&1o￿thtl￿nward
11,268
5558a
54Y,2
IWAS6
l.E4S.?74
X.585.207
1,66L346
l.fA4P74
49ts71
39.184

Balance sheet at 31st December 2021
Notes
2021
2021
2020
2020
Fixed a5set5
Tangible assets
io
1,542,456
1,543,204
Current assets
Debtors
Cash at bank and in hand
li
12
8,138
152 235
160,373
9,955
125 9S7
135,912
Credltor5-. Amounts falllng due In one year
13
Net current assets
Net assets excluding penslon Ilablllty
Defined benefit pension scheme liability
157 849
1,700,3D5
17,100
1,670,300
21,526
14
Total net assets
1683 205
1648 774
Reserves
Endowment fund
Restricted funds
Designated funds
Unrest¥i£ted funds
Total funds
1,542,456
39,184
51,588
1,543,204
22,491
61,268
15
16
77
These accounts were approved by the Trustee5 on
26/L122
and signed on their behalf by..
Peter Newton ITrea5urerl
Andrew Crowson Isecretaryl

CROFTON BAPTIST CHURCH
Legal information:
The Church 15 a Registered Charity No 1134220.
Church addre55'.
Crofton Baptist Church
100 Crofton Lane
DrpSngton,
BR5 IHD
Trustees..
The Trustees of Crofton Baptist Church We￿ the Minister, Elders and members of the
Leadership Team ILTI.
Wole Adeloye (Elderl
Feml Adesanya ILT member)
David Coles (Elderl
Andrew Crowson ILT member)
Rachel Davis ILT member)
Deanne Davies ILT member)
Adrian ludd IMini5terl
Diane Moss ILT memberl
Christopher Munday IElderl
Peter Newton ILT memberl
Eric Quartey ILT memberl
Phil Walter ILT memberl
Bankers:
Barclays Bank plc
229 High Street
Orpington
Kent, BR5 ILT
Charities Aid Foundatlon
25 King5 Hill Avenue
Kings Hill
West Malling
Kent, M E19 4JQ
HSBC
249 Highstreet
Orpington
Kent BR6 ONR
Solititors:
Wellers
45 Tweedy Road
Bromley
Kent, BRI 3NF
Independent Examiner..
Mark Jarrold
23 Repton Road
Orpiiigton
Kent, BR6 9HR

l. Accounting policie5.
a. Basis of preparation.
The accounts are prepared in accordance with the. Charities Statement o* Recommended
Practice Icharities SORP 20151, FRS102 and with the Charities Act 2011.
Crofton Baptist Church is a registered charity, no. 1134220 and meets the definition of a public
benefit entity under FRS102. Asset5 and Ilabilitle5 are initially recoÉnized at historical cost or
transaction value Ljnless otherwise stated in the relevant accounting policy notes.
b. Income recognition
All incoming resources are included in the Statement of Flnanclal Actlvlties when the charity is
legally entitled to the income after any performance conditions have been met, the amount
can be measured reliably and it is probable that the incorne will be received.
Donations
Donations are accounted for when ￿(eIved and, where appllcable, Glft Aid is accrued.
d. Investment income
Investment income is included in the accounts In the year In whlch it is received.
e. Expenditure recognition
All expenditure is accounted for on an accruals basls. Expenditure is recognized where there Is a
legal or construrtive obligation to make paymen15 to third partie5, It is probable that settlement
will be required and the amount of the obligation can be measured reliably.
f. Fundraising and publicity C051s
The Church does not make formal appeals for funds thus expenditure on these items 15 not
material.
8. Charitable Funding
The Chu rch makes @rants to other Drganisation5 whose charitable objects complement its work.
It also makes grant5 to individua15 in furtherance of the Church'5 charitable objectlves.
h. Fixed Assets
The main church bullding and the large hall are stated in the accounts at the Insurance value in
1996. The manse and the extension to the church building, which was completed 2000, Ss
included at cost.
Furniture and equipment in the Church premises are included at Cost or net realisable value.
Flxed asset expenditure is only capitalised if its Cost exceeds £5,0￿.

i. Depreciation
Depreciation has not been Charged on land and buildings because, In the opinion of the Trustees,
the residual value of the assets is not les5 than the cost or valuation at which they are stated.
Depreciation on other fixed assets is calculated to write off the cost on a stral@ht.line bas15 over
their expected useful life, at the following rates:
Fixtures & fittings
Equipment, office and audio-visual
j.Funds
UnrestrS¢ted funds are available for use at the discretion of the trustees in furtherance of the
general objectives of the charity and which have not been designated for other purposes.
Desl@nated funds comprise unrestricted fund5 that have been set aside by the trustees for
specrfic purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with 5peElflc restrictions imposed
by donors or which have been raised by the charity for specific purposes.
Endowment funds represent those assets which must be held permanently by the charitvi
namely the church premises and manse. Income arisSng on the endowment funds can be used
In accordance with the objects of the charity and 15 included as unrestritted income. Any capital
gains or losses arising on the investments form part of the fund.
k. Reserves Policy
Iri order to meet ongoing obligations and provlde for contingency events, a Reserves Polity is In
place and 15 reviewed annually.

2. Donations and Gift5
2021
Unrestricted
funds
2021
Restricted
funds
2021
Total
Funds
2020
Total
Funds
Offerings
Tax refund5
Grants Received
161,254
29,115
10,398
200,767
18,186
2,798
179,440 180,075
31,913
32,568
10,398
8,433
221,751 221,076
20,984
3. Income from Charltable activities
2021
2020
Unrestricted Unrestricted
funds
funds
Friday Heroes
Holiday at Home
Capernwray trip
Seniors
383
926
1,065
9,723
381
651
557
Events
Other
10,670
11,978
12,378
Other includes £9641 from the settlement of a long-standing debt arising from outstanding
nt of the Manse, being accumulated interest and reimbursement of legal fees.
4. Investment5
2021
2020
Unrestricted Unrestricted
funds
funds
Interest
13
122

5. Other Intome
2021
2020
Unrestricted Unrestrlcted
funds
funds
Insurance claim
620
This amount was received in respect of a claim for the replacement of windows broken bv
vandals.
6. Mlnistry
2021
2020
Unrestricted Unre5tricled
fund5
funds
Salaries
Social security costs
Pension costs
Actuarial Igainsl/losses on
re-measurement of pension
77,233
3,003
3,862
75,659
2,820
3,472
18091
110,7651
Interest cost of pension
79
1,682
1,563
210
563
Training
staff expenses
Visiting speakers
Manse
827
2,909
75
4,170
90,993
6,802
82,362
Much of the church management Is carried out without charge by volunteers. This intangible
cost is not included in the Statpment of FiF)ancial Activities sin￿ there is no measurable cost to
the volunteers for theSr service.
The Minister and Church Manager are both trustees and paid employees. The Ministerfs
benefits include the provision of manse accommodation owned by the church.
No employee received emoluments in extess of £60,0(K) during the year12020- none).
No 5um5 were reimbursed to the Trustees for their work as Trustees, either in respect of Salaries
or expenses.12020- none).

One employee participates in the Baptist Pension Scherlle Defined Contribution (DCI Plan. The
other employees, including the Minister, participate in pension schemes f¥om other providers.
7. Grants
2021
Unrestricted
funds
2021
2021
Designated Restricted
funds
funds
2021
Total
Funds
2020
Total
Fund5
SAT-7 Trust
BU Home Misslon
BMS World Mission
Living Leadership
Spinnaker TrLJst
UCCF
Heatons
Fellowship Fund
Nepal
Release Internatlonal
Cedarmore Housing
Christians Against Povertv
OperatlDn Agri
Tear Fund
Jamaica Appeal
Oveiseas Missionary Fellowship
Education Plus
Other
7,501
7,296
7,952
3,994
2,503
3,500
145
3,997
25
7,501
7,296
7,952
3,994
2,503
3,500
3,990
4.558
3,165
1,000
304
150
377
300
300
9,263
8,763
8.763
4,857
3,012
4,384
1,005
5,384
500
1,000
800
150
3,000
845
561
1,840
1.300
304
150
377
300
300
5,060
3,194
694
213
213
37,276
4,900
4,231
46,407
56,829
Restricted funds payments are in respect of amounts received for distribution to various
orEanisations or for specific purposes related to church activities, including the Fellowship Fund
which 15 for distribution of small gifts to members of the church fellowship to encourage them
at times of financial or othef distress.
Designated funds paymellts are made from the Emergency Relief Fund and the Mission Fund.

8. Establishment
2021
2021
2021
Designated Restricted
funds
2021
Endowment
funds
2021
Totsl
Fund5
2020
Total
Fund5
Unrestrict&d
lund5
Building5
11,822
7,286
7,271
548
2,485
3,485
4.566
4,443
1,349
2.380
60
14,262 55,337
7.286
5,574
7,271
7,115
548
610
2,485
2,091
3,485
3.352
4,566
3,591
4,443
4,162
1,349
1.084
8,379
5,859
335
724
8,379 54,409 89,499
Cleanlng
Telecommunications
PhotocopylnE
Insurance
censes/subs
Offlce expenses
Publicity
Oepreciation
Other
8,379
335
43,590
2,380
60
9. Artivltles
2021
2020
Unrestricted Unrestricted
funds
funds
Friday Heroes
Holiday at Home
Capernwray trip
Senior5
Youth & children
Event5
Worshlp
Other
603
774
995
69
11,318
380
1,398
395
292
424
203
3,563
2,262
8,121
449
2,445
17,459
Worshlp expenditure includes the cost of purchasSng a drum kit.
io

10. Assets
Fixture5
Audio-
and
Offi
vlsual
Fittings Equipment Equlpment
Church
Premise5
Manse
Total
Cost or valuation
At 1st January 2021
Additions
At 31st December 2021
967,529
542,(M)O
74,793
23,320
74,743 1,682,385
7,632
7,632
82,375 1,690,017
967,529
542,000
74,793
23,320
Depreciation
At 1st January 2021
Charge for year
At 31st December 2021
70,123
824
20,913
1,200
22,114
48,145
6,355
54,500
139,181
8,379
147,562
70,948
Net book value
At Istlanuary 2021
At 31st December 2021
967,529
967,529
542,000
542,000
4,670
3,845
2,407
1,206
26,598 1,543,204
27,875 1,542,455
Expenditure on audio-visual equipment was for enhancing the church's sound system to
improve live streamlng of Sunday service5.
All of the assets are used for charltable purposes.
11, Debtors
2021
2020
HMRC (Gift Aid)
Sundry
8,138
9,130
826
8,138
9,956
The debt of £826 arising from manse rent arrears was cleared during the year by the former
tenant of the Manse.
12. Bank and Cash in Hand
2021
2020
Barclay5 Bank plc
CAF
HSBC
Cash
59,815
91,074
923
423
45,186
41,802
38,330
643
152,235
125,961
li

13. Cred5tors- amounts falllng due withln one year
2021
2020
Mission Socleties
HMRC IPAYEINII
3,274
2,122
2,497
926
1,760
26
Penslon5
Sundrv
Total
736
2,522
8,819
14. Defined benefit pension scheme liability
2021
2020
Baptist Union Pension Scheme
17,100
21,526
Section 28.IIA of FR5 102 requires agreed deficit recovery payments to be recognised a5 a liability.
The movement in the provision is set out in the table below.
31 December
2021
31 L)ecember
2020
Accountlng dale (year ending):
Balance sheet liability at year start
21,526
34,452
Deficlency contributior15 paid
13,6951
12,7241
Interest cost
79
563
Remaining change to balance sheet
18091
110,7651
Balance Sheet liability at year end
17,100
21,526
Comprises any change in agreed deficit recovery plan and change in assumptions between year-ends.
This liability represents the present value of the deficit contributions agreed as at the accounting date and
has been valued using the following assumptions set by reference to the duration of the deficit recovery
payments..
Accounting date
Dlscount rate
Future increases to Minimum
Pensionable Income
31 December 2021
31 De¢ember2020
31 De￿mber 2019
2.0%
0.4%
1.7%
4.1%
3.0%
3.2%
12

15, Pension5
The Church is an employer participating in a pension scheme known as the &aptist Pension Scheme I'the
Scheme'l, which is administered by the Pension Trustee IBaptist Pension Trust Limitedl. The Scheme is a
separate legal entity and the assets of the Scheme are held Separately from those of the Employer and the
other participating employers.
For any month, each participating employer in the Scheme pays contributions as set out in the Schedule of
Contributions in force at that tlme.
The Scheme is considered to be a multi-employer scheme as described in Sectlon 28 of FRS 102. This is
because it is not possible to attribute the Scheme's assets and liabilities to specific employers and means
that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions
costs charged to the SOFA in the year are contributions payable towards benefits and expenses accrued in
that year, plus any impact of deficiency contribution5.
The Minister and members of the church staff are eligible to join the Scheme.
Frorll January 2012, pension piovision is beillg made through the Defined Contribution (DCI Plan within
the Scheme. In general, members pay 8% of their Pensionable Income and employers pay 6% of members,
Pensionable Income into indivldual pension accounts, which are operated and managed on behalf of the
Pension Trustee by Legal and General Life Assurance Soci@ly Limited. In addition, the employer pays a
further 4% of Pensionable Income to cover Death in Service Benefit5, administratlDn costs, and an
associated insurance policy which provides income protection for ScheTMe members in the event that they
are unable to work due to long-term incapacity, This income protection policy ha5 been insured by the
Baptist Union of Great Britain with Aviva plc. The further 4% Contribution rate Is reduced to 3% for
Employer contributions made to the Segregated DC Arrangement.
Members of the Basi¢ Section pay reduced contribution5 of 5% of Pensionable Income, and their
employer5 also pay a total of 5%.
Benefits in respect of service prior to l January 2012 are provided through the Defined Benefit IDBI Plan
within the scheme. The main beneflts for pre-2012 servlce were a defined beneflt pension of one
eightieth of Final MiniTNum Pensionable Income for each year of Pensionable Service, together with
additional pension in respect of premiums paid Dn Pensionable IncDme in exce55 of Minimum Pensionable
Income. The Schemei previously known as the Bapt15t Ministers, Penslon Fund, started in 1925, but was
closed to future accrual of defined benefits on 31 December 2011.
Actuarial valuation as at 31 December 2019
A formal valuation of the Defined Benefit IDBI Plan was performed at 31 December 2019 by a
professionally qualified Actuary using the Projected Unit Method. The market value of the DB Plan assets
at the valuation date was £298m.
The valuation of the DB Plan revealed a deficit of assets compared with the value of liabilities of £18m
lequivalent to a past service funding level of 94%). The Church and the other employers supporting the DB
Plan are collectively responslble for funding this deficSt.
13

The key assumptions underlying the valuation were as follows:
Type of financial assumption
RPI price inflation assumption
CPI price inflation assumption
Minimum Pensionable Income
Increases (CPI plus 0.75% pal
Assumed investment returns
Pre-retirement
Post retirement
Deferred pension increases
Pre April 2009
Post April 2009
Pension increases
Main Scheme pension
%pa
3.20
2.70
3.20
2.95
1.70
3.20
2.50
2.70
Post-retirement mortality in accordance wllh 80% of the S3NFA and S3NMA tables, with allowance for
future improvements in mortality rates from 2013 in Ilne with the CMI 2019 core projections, with a long
term annual rate of improvement of 1.75% for males and 1.5Y¢ for females, with the core smoothing
parameter and with additlDnal initlal mortality improvement factor A-0.5%.
The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than as at 31
December 2022.
Recovery Plan
In addition to the contributions to the DC Plan set out above, where a valuation of the DB plan reveals a
deficit, the Trustee and the Council agree to a Yate of deficlency contributions from churches and othe
employers involved in the DB Plan.
Under the current Recovery Plan dated 30 September 2020, deficiency contributions are payable until 30
June 2026. These contributions are broadly based on the employer'5 membership at 31 December 2014
and increase annually in line with increases to Minimum Pensionable Income as defined in the Rules.
However, the Trustees and the Council agreed a 50% reduction for all deficiency tDntributions payable
between l July 2020 and 31 December 2020.
14

16. Restrirted funds
1st Januaiy
2021
Incoming
resources
Resources
expended
315t December
2021
A5515tant Minister Fund
Fellowship Fund
Missionary Fund
Fabrlc Fund
21,706
510
275
17,131
51
3,741
60
20,983
38.827
561
3,670
346
22,491
4,291
39.183
The Assistant Minister Fund was opened in SEPtember 2020 to receive money pledged by the
congregation in support of the employment of an Ass1Stant Minister. No appointment to this
post was made in 2020 and 2021.
The Fellowship Fund receive5 donations from member5 of the congregation and regular
amounts from the church. This is used to Make gifts to members of the church fellowship to
encourage them at times of financial or other distress.
The Mlsslonary Fund receive5 donations from members of the congregation for distribution to
missionary organlsations.
17. Designated funds
1st january
2021
Resources Transfers
expended
31st December
2021
Emeigency Relief Fund
Mission Fund
Sinking Fund
Contingency Reserve Fund
500
8,564
18,204
34,000
61,268
1,900
3,000
2,380
1,600
200
5,564
15,824
30,000
51,588
14,0001
12,4001
7,280
The Emergency Rellef Fund is used to respond to appeals for money from missionary or aid
organi5ations in respect of major disaslers.
The Mission Fund 15 in respect of a legacy received during 2011. In 2021 £3,000 was spent to
contribute to the ongoing tralning expense5 of missionaries associated with the church.
The Sinking Fund rel8tes to amounts set aside to cover major repairs such as roofing, heating etc.
During 2021 this fund was utilised to pay for repairs to the roof.
In order to meet ongoing obligations 2nd provide for contlngency events, a Contingency
Reserve Fund Is held and is reviewed annually. After the lale5t review the policy was revised,
so that reserves should be maintained at approxlmately 3 months expendlture after excluding
15

property and repair costs and covering 75% of mlssion costs. This has given rise to a reduction
of £4,000 to the fund.
18. Analysis of net asset5
Flxed assets
Net current
assets
Total 2021
Endowment Funds
Restricted Funds
Designated funds
Unrestricted Funds
1,542,456
1,542,456
39,184
51,588
49,977
1,683,205
39,184
51,588
49,977
140,749
1,542,456
19. Related charities
The custodian Trustee of the church is the Baptist Union Corporation Limited Icharlty number
2496351, and which is controlled by the Baptlst Union Council. The church 15 also a member of
the Baptist Union of Great Brltain, the London Baptist Association and Cedarmore Hov5ing
Association Limited.
The church made donations to the Baptist Union Home Mission Scheme, the Baptist World
Mission and Cedarmore Houslng Association Ltd, as set out in note 7.
The church received grants from Crofton Early Learners ICELI totalling £10,36012020 - £8,400).
CEL 15 considered to be part of the church's outreach to the local communSty, therefore, any
liability arlslng in respect of CEL ceasing to operate would be borne by Crofton Baptist Church.
16

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the tYUStees and members of Crofton Baptlst Church (Charity no. 11342201 on the
accounts for the year ended 31st December 2021 set out on page5 2 to 16.
I report to the trustees on my examination of the accounts of the above charity I'the Trust") for the year
ended 31st Decembe¥ 2021.
Responsibilities and basls of report
As the charity's trusteesi you are responsible for the preparation of the accounts in accordance with the
requirement5 of the Charities Act 20111"the Act").
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act
and in carrying out my examination, I have followed all the applicable Dlrections given by the Charltv
Commission under sectlon 14515llbl of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in
connection wlth the examination which glves me cause to believe that In, any material respect..
the accounting records were not kept In accordance with sertlon 130 of the Charities Act,. or
the account5 did not accord with the accounting records,. or
the actounts did not comply with the appllcable requireTllents toncerning the form and content of
accounts set out in the Charitie5 IActounts and Reports) Regulatlons 2008 other than Bny 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 toncerns and have come across no other matters in connectSon with the examination to which
attentlon should be drawn in this report In order to enable a proper understanding of the accounts to be
reached.
M. Jarrold
Date..
17

CROFTON
BAPtIST
CHURCH
Helping people follow Jesus
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2021

iozv
Tok
Iwds
UnwVltt¢d
e5lrfKled
nd5
EnthwthÈht
lurnd5
Nol
IntDrnPtrom'.
7$7
211P76
nEliOrnzcdyl¢￿
veslmeirts
11.979
10.9BY
SQ59
93
16.4Q7
¥2362
S6￿29
9A97
17A59
246,147
ES￿bIll￿￿onI
41591
179.g81
7,2
NrtlllcothEIIE¥PEDdfftwelre50ur¢eibilorètraAsfÈ
I7.￿97
15*92
143741
Tian51ws
114QD)
NotTh¢¥*mÈrttthfunds
19,6BDI
16.692
17481
54A3Z
lot•lfunds&1o￿thtl￿nward
11,268
5558a
54Y,2
IWAS6
l.E4S.?74
X.585.207
1,66L346
l.fA4P74
49ts71
39.184

Balance sheet at 31st December 2021
Notes
2021
2021
2020
2020
Fixed a5set5
Tangible assets
io
1,542,456
1,543,204
Current assets
Debtors
Cash at bank and in hand
li
12
8,138
152 235
160,373
9,955
125 9S7
135,912
Credltor5-. Amounts falllng due In one year
13
Net current assets
Net assets excluding penslon Ilablllty
Defined benefit pension scheme liability
157 849
1,700,3D5
17,100
1,670,300
21,526
14
Total net assets
1683 205
1648 774
Reserves
Endowment fund
Restricted funds
Designated funds
Unrest¥i£ted funds
Total funds
1,542,456
39,184
51,588
1,543,204
22,491
61,268
15
16
77
These accounts were approved by the Trustee5 on
26/L122
and signed on their behalf by..
Peter Newton ITrea5urerl
Andrew Crowson Isecretaryl

CROFTON BAPTIST CHURCH
Legal information:
The Church 15 a Registered Charity No 1134220.
Church addre55'.
Crofton Baptist Church
100 Crofton Lane
DrpSngton,
BR5 IHD
Trustees..
The Trustees of Crofton Baptist Church We￿ the Minister, Elders and members of the
Leadership Team ILTI.
Wole Adeloye (Elderl
Feml Adesanya ILT member)
David Coles (Elderl
Andrew Crowson ILT member)
Rachel Davis ILT member)
Deanne Davies ILT member)
Adrian ludd IMini5terl
Diane Moss ILT memberl
Christopher Munday IElderl
Peter Newton ILT memberl
Eric Quartey ILT memberl
Phil Walter ILT memberl
Bankers:
Barclays Bank plc
229 High Street
Orpington
Kent, BR5 ILT
Charities Aid Foundatlon
25 King5 Hill Avenue
Kings Hill
West Malling
Kent, M E19 4JQ
HSBC
249 Highstreet
Orpington
Kent BR6 ONR
Solititors:
Wellers
45 Tweedy Road
Bromley
Kent, BRI 3NF
Independent Examiner..
Mark Jarrold
23 Repton Road
Orpiiigton
Kent, BR6 9HR

l. Accounting policie5.
a. Basis of preparation.
The accounts are prepared in accordance with the. Charities Statement o* Recommended
Practice Icharities SORP 20151, FRS102 and with the Charities Act 2011.
Crofton Baptist Church is a registered charity, no. 1134220 and meets the definition of a public
benefit entity under FRS102. Asset5 and Ilabilitle5 are initially recoÉnized at historical cost or
transaction value Ljnless otherwise stated in the relevant accounting policy notes.
b. Income recognition
All incoming resources are included in the Statement of Flnanclal Actlvlties when the charity is
legally entitled to the income after any performance conditions have been met, the amount
can be measured reliably and it is probable that the incorne will be received.
Donations
Donations are accounted for when ￿(eIved and, where appllcable, Glft Aid is accrued.
d. Investment income
Investment income is included in the accounts In the year In whlch it is received.
e. Expenditure recognition
All expenditure is accounted for on an accruals basls. Expenditure is recognized where there Is a
legal or construrtive obligation to make paymen15 to third partie5, It is probable that settlement
will be required and the amount of the obligation can be measured reliably.
f. Fundraising and publicity C051s
The Church does not make formal appeals for funds thus expenditure on these items 15 not
material.
8. Charitable Funding
The Chu rch makes @rants to other Drganisation5 whose charitable objects complement its work.
It also makes grant5 to individua15 in furtherance of the Church'5 charitable objectlves.
h. Fixed Assets
The main church bullding and the large hall are stated in the accounts at the Insurance value in
1996. The manse and the extension to the church building, which was completed 2000, Ss
included at cost.
Furniture and equipment in the Church premises are included at Cost or net realisable value.
Flxed asset expenditure is only capitalised if its Cost exceeds £5,0￿.

i. Depreciation
Depreciation has not been Charged on land and buildings because, In the opinion of the Trustees,
the residual value of the assets is not les5 than the cost or valuation at which they are stated.
Depreciation on other fixed assets is calculated to write off the cost on a stral@ht.line bas15 over
their expected useful life, at the following rates:
Fixtures & fittings
Equipment, office and audio-visual
j.Funds
UnrestrS¢ted funds are available for use at the discretion of the trustees in furtherance of the
general objectives of the charity and which have not been designated for other purposes.
Desl@nated funds comprise unrestricted fund5 that have been set aside by the trustees for
specrfic purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with 5peElflc restrictions imposed
by donors or which have been raised by the charity for specific purposes.
Endowment funds represent those assets which must be held permanently by the charitvi
namely the church premises and manse. Income arisSng on the endowment funds can be used
In accordance with the objects of the charity and 15 included as unrestritted income. Any capital
gains or losses arising on the investments form part of the fund.
k. Reserves Policy
Iri order to meet ongoing obligations and provlde for contingency events, a Reserves Polity is In
place and 15 reviewed annually.

2. Donations and Gift5
2021
Unrestricted
funds
2021
Restricted
funds
2021
Total
Funds
2020
Total
Funds
Offerings
Tax refund5
Grants Received
161,254
29,115
10,398
200,767
18,186
2,798
179,440 180,075
31,913
32,568
10,398
8,433
221,751 221,076
20,984
3. Income from Charltable activities
2021
2020
Unrestricted Unrestricted
funds
funds
Friday Heroes
Holiday at Home
Capernwray trip
Seniors
383
926
1,065
9,723
381
651
557
Events
Other
10,670
11,978
12,378
Other includes £9641 from the settlement of a long-standing debt arising from outstanding
nt of the Manse, being accumulated interest and reimbursement of legal fees.
4. Investment5
2021
2020
Unrestricted Unrestricted
funds
funds
Interest
13
122

5. Other Intome
2021
2020
Unrestricted Unrestrlcted
funds
funds
Insurance claim
620
This amount was received in respect of a claim for the replacement of windows broken bv
vandals.
6. Mlnistry
2021
2020
Unrestricted Unre5tricled
fund5
funds
Salaries
Social security costs
Pension costs
Actuarial Igainsl/losses on
re-measurement of pension
77,233
3,003
3,862
75,659
2,820
3,472
18091
110,7651
Interest cost of pension
79
1,682
1,563
210
563
Training
staff expenses
Visiting speakers
Manse
827
2,909
75
4,170
90,993
6,802
82,362
Much of the church management Is carried out without charge by volunteers. This intangible
cost is not included in the Statpment of FiF)ancial Activities sin￿ there is no measurable cost to
the volunteers for theSr service.
The Minister and Church Manager are both trustees and paid employees. The Ministerfs
benefits include the provision of manse accommodation owned by the church.
No employee received emoluments in extess of £60,0(K) during the year12020- none).
No 5um5 were reimbursed to the Trustees for their work as Trustees, either in respect of Salaries
or expenses.12020- none).

One employee participates in the Baptist Pension Scherlle Defined Contribution (DCI Plan. The
other employees, including the Minister, participate in pension schemes f¥om other providers.
7. Grants
2021
Unrestricted
funds
2021
2021
Designated Restricted
funds
funds
2021
Total
Funds
2020
Total
Fund5
SAT-7 Trust
BU Home Misslon
BMS World Mission
Living Leadership
Spinnaker TrLJst
UCCF
Heatons
Fellowship Fund
Nepal
Release Internatlonal
Cedarmore Housing
Christians Against Povertv
OperatlDn Agri
Tear Fund
Jamaica Appeal
Oveiseas Missionary Fellowship
Education Plus
Other
7,501
7,296
7,952
3,994
2,503
3,500
145
3,997
25
7,501
7,296
7,952
3,994
2,503
3,500
3,990
4.558
3,165
1,000
304
150
377
300
300
9,263
8,763
8.763
4,857
3,012
4,384
1,005
5,384
500
1,000
800
150
3,000
845
561
1,840
1.300
304
150
377
300
300
5,060
3,194
694
213
213
37,276
4,900
4,231
46,407
56,829
Restricted funds payments are in respect of amounts received for distribution to various
orEanisations or for specific purposes related to church activities, including the Fellowship Fund
which 15 for distribution of small gifts to members of the church fellowship to encourage them
at times of financial or othef distress.
Designated funds paymellts are made from the Emergency Relief Fund and the Mission Fund.

8. Establishment
2021
2021
2021
Designated Restricted
funds
2021
Endowment
funds
2021
Totsl
Fund5
2020
Total
Fund5
Unrestrict&d
lund5
Building5
11,822
7,286
7,271
548
2,485
3,485
4.566
4,443
1,349
2.380
60
14,262 55,337
7.286
5,574
7,271
7,115
548
610
2,485
2,091
3,485
3.352
4,566
3,591
4,443
4,162
1,349
1.084
8,379
5,859
335
724
8,379 54,409 89,499
Cleanlng
Telecommunications
PhotocopylnE
Insurance
censes/subs
Offlce expenses
Publicity
Oepreciation
Other
8,379
335
43,590
2,380
60
9. Artivltles
2021
2020
Unrestricted Unrestricted
funds
funds
Friday Heroes
Holiday at Home
Capernwray trip
Senior5
Youth & children
Event5
Worshlp
Other
603
774
995
69
11,318
380
1,398
395
292
424
203
3,563
2,262
8,121
449
2,445
17,459
Worshlp expenditure includes the cost of purchasSng a drum kit.
io

10. Assets
Fixture5
Audio-
and
Offi
vlsual
Fittings Equipment Equlpment
Church
Premise5
Manse
Total
Cost or valuation
At 1st January 2021
Additions
At 31st December 2021
967,529
542,(M)O
74,793
23,320
74,743 1,682,385
7,632
7,632
82,375 1,690,017
967,529
542,000
74,793
23,320
Depreciation
At 1st January 2021
Charge for year
At 31st December 2021
70,123
824
20,913
1,200
22,114
48,145
6,355
54,500
139,181
8,379
147,562
70,948
Net book value
At Istlanuary 2021
At 31st December 2021
967,529
967,529
542,000
542,000
4,670
3,845
2,407
1,206
26,598 1,543,204
27,875 1,542,455
Expenditure on audio-visual equipment was for enhancing the church's sound system to
improve live streamlng of Sunday service5.
All of the assets are used for charltable purposes.
11, Debtors
2021
2020
HMRC (Gift Aid)
Sundry
8,138
9,130
826
8,138
9,956
The debt of £826 arising from manse rent arrears was cleared during the year by the former
tenant of the Manse.
12. Bank and Cash in Hand
2021
2020
Barclay5 Bank plc
CAF
HSBC
Cash
59,815
91,074
923
423
45,186
41,802
38,330
643
152,235
125,961
li

13. Cred5tors- amounts falllng due withln one year
2021
2020
Mission Socleties
HMRC IPAYEINII
3,274
2,122
2,497
926
1,760
26
Penslon5
Sundrv
Total
736
2,522
8,819
14. Defined benefit pension scheme liability
2021
2020
Baptist Union Pension Scheme
17,100
21,526
Section 28.IIA of FR5 102 requires agreed deficit recovery payments to be recognised a5 a liability.
The movement in the provision is set out in the table below.
31 December
2021
31 L)ecember
2020
Accountlng dale (year ending):
Balance sheet liability at year start
21,526
34,452
Deficlency contributior15 paid
13,6951
12,7241
Interest cost
79
563
Remaining change to balance sheet
18091
110,7651
Balance Sheet liability at year end
17,100
21,526
Comprises any change in agreed deficit recovery plan and change in assumptions between year-ends.
This liability represents the present value of the deficit contributions agreed as at the accounting date and
has been valued using the following assumptions set by reference to the duration of the deficit recovery
payments..
Accounting date
Dlscount rate
Future increases to Minimum
Pensionable Income
31 December 2021
31 De¢ember2020
31 De￿mber 2019
2.0%
0.4%
1.7%
4.1%
3.0%
3.2%
12

15, Pension5
The Church is an employer participating in a pension scheme known as the &aptist Pension Scheme I'the
Scheme'l, which is administered by the Pension Trustee IBaptist Pension Trust Limitedl. The Scheme is a
separate legal entity and the assets of the Scheme are held Separately from those of the Employer and the
other participating employers.
For any month, each participating employer in the Scheme pays contributions as set out in the Schedule of
Contributions in force at that tlme.
The Scheme is considered to be a multi-employer scheme as described in Sectlon 28 of FRS 102. This is
because it is not possible to attribute the Scheme's assets and liabilities to specific employers and means
that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions
costs charged to the SOFA in the year are contributions payable towards benefits and expenses accrued in
that year, plus any impact of deficiency contribution5.
The Minister and members of the church staff are eligible to join the Scheme.
Frorll January 2012, pension piovision is beillg made through the Defined Contribution (DCI Plan within
the Scheme. In general, members pay 8% of their Pensionable Income and employers pay 6% of members,
Pensionable Income into indivldual pension accounts, which are operated and managed on behalf of the
Pension Trustee by Legal and General Life Assurance Soci@ly Limited. In addition, the employer pays a
further 4% of Pensionable Income to cover Death in Service Benefit5, administratlDn costs, and an
associated insurance policy which provides income protection for ScheTMe members in the event that they
are unable to work due to long-term incapacity, This income protection policy ha5 been insured by the
Baptist Union of Great Britain with Aviva plc. The further 4% Contribution rate Is reduced to 3% for
Employer contributions made to the Segregated DC Arrangement.
Members of the Basi¢ Section pay reduced contribution5 of 5% of Pensionable Income, and their
employer5 also pay a total of 5%.
Benefits in respect of service prior to l January 2012 are provided through the Defined Benefit IDBI Plan
within the scheme. The main beneflts for pre-2012 servlce were a defined beneflt pension of one
eightieth of Final MiniTNum Pensionable Income for each year of Pensionable Service, together with
additional pension in respect of premiums paid Dn Pensionable IncDme in exce55 of Minimum Pensionable
Income. The Schemei previously known as the Bapt15t Ministers, Penslon Fund, started in 1925, but was
closed to future accrual of defined benefits on 31 December 2011.
Actuarial valuation as at 31 December 2019
A formal valuation of the Defined Benefit IDBI Plan was performed at 31 December 2019 by a
professionally qualified Actuary using the Projected Unit Method. The market value of the DB Plan assets
at the valuation date was £298m.
The valuation of the DB Plan revealed a deficit of assets compared with the value of liabilities of £18m
lequivalent to a past service funding level of 94%). The Church and the other employers supporting the DB
Plan are collectively responslble for funding this deficSt.
13

The key assumptions underlying the valuation were as follows:
Type of financial assumption
RPI price inflation assumption
CPI price inflation assumption
Minimum Pensionable Income
Increases (CPI plus 0.75% pal
Assumed investment returns
Pre-retirement
Post retirement
Deferred pension increases
Pre April 2009
Post April 2009
Pension increases
Main Scheme pension
%pa
3.20
2.70
3.20
2.95
1.70
3.20
2.50
2.70
Post-retirement mortality in accordance wllh 80% of the S3NFA and S3NMA tables, with allowance for
future improvements in mortality rates from 2013 in Ilne with the CMI 2019 core projections, with a long
term annual rate of improvement of 1.75% for males and 1.5Y¢ for females, with the core smoothing
parameter and with additlDnal initlal mortality improvement factor A-0.5%.
The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than as at 31
December 2022.
Recovery Plan
In addition to the contributions to the DC Plan set out above, where a valuation of the DB plan reveals a
deficit, the Trustee and the Council agree to a Yate of deficlency contributions from churches and othe
employers involved in the DB Plan.
Under the current Recovery Plan dated 30 September 2020, deficiency contributions are payable until 30
June 2026. These contributions are broadly based on the employer'5 membership at 31 December 2014
and increase annually in line with increases to Minimum Pensionable Income as defined in the Rules.
However, the Trustees and the Council agreed a 50% reduction for all deficiency tDntributions payable
between l July 2020 and 31 December 2020.
14

16. Restrirted funds
1st Januaiy
2021
Incoming
resources
Resources
expended
315t December
2021
A5515tant Minister Fund
Fellowship Fund
Missionary Fund
Fabrlc Fund
21,706
510
275
17,131
51
3,741
60
20,983
38.827
561
3,670
346
22,491
4,291
39.183
The Assistant Minister Fund was opened in SEPtember 2020 to receive money pledged by the
congregation in support of the employment of an Ass1Stant Minister. No appointment to this
post was made in 2020 and 2021.
The Fellowship Fund receive5 donations from member5 of the congregation and regular
amounts from the church. This is used to Make gifts to members of the church fellowship to
encourage them at times of financial or other distress.
The Mlsslonary Fund receive5 donations from members of the congregation for distribution to
missionary organlsations.
17. Designated funds
1st january
2021
Resources Transfers
expended
31st December
2021
Emeigency Relief Fund
Mission Fund
Sinking Fund
Contingency Reserve Fund
500
8,564
18,204
34,000
61,268
1,900
3,000
2,380
1,600
200
5,564
15,824
30,000
51,588
14,0001
12,4001
7,280
The Emergency Rellef Fund is used to respond to appeals for money from missionary or aid
organi5ations in respect of major disaslers.
The Mission Fund 15 in respect of a legacy received during 2011. In 2021 £3,000 was spent to
contribute to the ongoing tralning expense5 of missionaries associated with the church.
The Sinking Fund rel8tes to amounts set aside to cover major repairs such as roofing, heating etc.
During 2021 this fund was utilised to pay for repairs to the roof.
In order to meet ongoing obligations 2nd provide for contlngency events, a Contingency
Reserve Fund Is held and is reviewed annually. After the lale5t review the policy was revised,
so that reserves should be maintained at approxlmately 3 months expendlture after excluding
15

property and repair costs and covering 75% of mlssion costs. This has given rise to a reduction
of £4,000 to the fund.
18. Analysis of net asset5
Flxed assets
Net current
assets
Total 2021
Endowment Funds
Restricted Funds
Designated funds
Unrestricted Funds
1,542,456
1,542,456
39,184
51,588
49,977
1,683,205
39,184
51,588
49,977
140,749
1,542,456
19. Related charities
The custodian Trustee of the church is the Baptist Union Corporation Limited Icharlty number
2496351, and which is controlled by the Baptlst Union Council. The church 15 also a member of
the Baptist Union of Great Brltain, the London Baptist Association and Cedarmore Hov5ing
Association Limited.
The church made donations to the Baptist Union Home Mission Scheme, the Baptist World
Mission and Cedarmore Houslng Association Ltd, as set out in note 7.
The church received grants from Crofton Early Learners ICELI totalling £10,36012020 - £8,400).
CEL 15 considered to be part of the church's outreach to the local communSty, therefore, any
liability arlslng in respect of CEL ceasing to operate would be borne by Crofton Baptist Church.
16

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the tYUStees and members of Crofton Baptlst Church (Charity no. 11342201 on the
accounts for the year ended 31st December 2021 set out on page5 2 to 16.
I report to the trustees on my examination of the accounts of the above charity I'the Trust") for the year
ended 31st Decembe¥ 2021.
Responsibilities and basls of report
As the charity's trusteesi you are responsible for the preparation of the accounts in accordance with the
requirement5 of the Charities Act 20111"the Act").
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act
and in carrying out my examination, I have followed all the applicable Dlrections given by the Charltv
Commission under sectlon 14515llbl of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in
connection wlth the examination which glves me cause to believe that In, any material respect..
the accounting records were not kept In accordance with sertlon 130 of the Charities Act,. or
the account5 did not accord with the accounting records,. or
the actounts did not comply with the appllcable requireTllents toncerning the form and content of
accounts set out in the Charitie5 IActounts and Reports) Regulatlons 2008 other than Bny 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 toncerns and have come across no other matters in connectSon with the examination to which
attentlon should be drawn in this report In order to enable a proper understanding of the accounts to be
reached.
M. Jarrold
Date..
17