## **CROFTON BAPTIST CHURCH – ANNUAL REPORT 2022** 

## **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:** Peter Newton (Chair of Finance Team/Treasurer) Rev Adrian Judd (Pastor) - paid - from 01/09/12 Rachel Davis Wole Adeloye (Elder) Eric Quartey David Coles (Elder) Femi Adesanya Christopher Munday (Elder) Philip Walter Andrew Crowson (Church Manager) - paid - from Sara Bottomley (Community Worker) - paid - from 07/09/16 01/09/13 

**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 2022** 

The trustees present their Annual Report and Financial Statements for 2022. 

## **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). There were four meetings during 2022. The AGM was held in person and via Zoom on 26/06/22. 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 2022 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 (one of which was a half-day strategy meeting) plus informal prayer meetings; Church Meetings – 4 

The Church AGM approved the annual report and annual accounts for 2021. It also considered strategy and vision for the year ahead. The regular annual Charity Trustee Election took place during November when Wole Adeloye and David Coles were re-elected to serve as Elders, Andrew Crowson and Sara Bottomley were elected to serve as Elders and Rachel Davis, Helen Williams, Kola Olounbanjo and Simon Li were elected to as non-eldership trustees. All those elected begin 3-year terms from 01/01/23. 

2 



The church membership at the end of December 2021 totalled 149 and at the end of 2022, having taken account of deaths, people moving on and new members joining, it was 148. 5 adults have been baptised by immersion during the year. 

## **Achievements and Performance** 

Several important objectives had been agreed by the Charity Trustees and Church Meeting for 2022: 

1. Associate Pastor Appointment - to proceed with this appointment, aiming for the chosen applicant to commence their role as soon as possible **– this objective was carried forward from 2021.** 

2. Preparation of a Five-Year Vision Document - to attempt to be more strategic in our thinking and planning during the next five years **– this objective was carried forward from 2021.** 

3. To continue progress towards the formation of a Discipleship Ministry Team **– this objective was carried forward from 2021.** 

4. Appointment of a Families/Youth/Children worker - to proceed with this appointment, aiming for the chosen applicant to commence their role as soon as possible. 

5. To begin the process of transition from the term ‘Church Member’ to ‘Church Partner’ in order to better encapsulate the responsibilities of the role. 

In addition, each Ministry Team set objectives for 2022 consistent with the overall objectives and those of the team itself as outlined in its original brief. 

**OBJECTIVE 1** - Good progress on was made during the year, with positive conversations about a possible candidate during September 2022. These progressed towards an appointment which may take place during 2023. **OBJECTIVE 2** - This objective is still outstanding and may be addressed during 2023. **OBJECTIVE 3** - This objective is still outstanding and may be addressed during 2023. 

**OBJECTIVE 4** - Good progress on was made during the year, with positive conversations with a possible candidate. However, the candidate withdrew from the process. Further consideration will be necessary during 2023. 

**OBJECTIVE 5** - Good progress on was made during the year, including a sermon and discussion paper produced by Adrian and positive conversations at church meetings affirming the need for the transition. This project will be progressed slowly and sensitively during 2023. 

In addition to the above objectives: 

- a new digital sound system was installed during the year which has enabled significant improvements. 

- a new electric keyboard was purchased to improve the facilities available to the worship group. 

- the fellowship celebrated the Queen’s Platinum Jubilee with a special worship service. 

## **Finance Ministry Team:** 

The financial results for the year ended 31 December 2022 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 2022”** ). 

The budget for 2023 was prepared during December 2022. 

During November 2020, the Finance Team formulated a revised 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
Helplng people follow Jesus
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2022

¢mmC
Ln
11" 5
ID rrt
(o rf o
rs
ij
¢É

Balance sheet at 31st December 2022
Notes
2022
2022
2021
2021
Flxed assets
Tangible assets
io
1,540,345
1,542.456
Current assets
Debtors
Bank and cash
li
12
17,474
8,138
221,733
160,373
Credltors: Amounts falling due in one year
13
Net current assets
Net assets excludlng penslon Ilabillty
Deflned beneflt penslon scheme liability
219 797
1.760,142
1,700,305
17,1(X)
14
Total net assets
Reserves
Endowment fund
Restricted funds
Designated funds
Unrestricted funds
Total funds
1,540,345
62,382
51,388
106 027
1.542,456
39,184
51,588
16
17
These accounts were approved by the Trustee5 on
and signed on their behalf by:
Peter Newton (Treasurer)
Andrew Crowson (Secretary)

CROFTOM BAPTIST CHURCH
Legal Informatlon:
The Church is a Registered Charity No 1134220.
Church address..
Crofton Baptist Church
100 Crofton Lane
Orpington,
BR5 IHD
Trustees:
The Trustees of Crofton Baptist Church were the Minister, Elders and members of ihe
Leadership Team ILTI.
Wole Adeloye IElderl
Femi Adesanya ILT memberl
Sara Bottomley (Community Worker)
David Coles (Elderl
Andrew Crowson ILT member)
Rachel Davls ILT member)
Adrian Judd Iministerl
Christopher Munday (Elderl
Peter Newton ILT member)
Eric Quartey ILT member)
Phil Walter ILT member)
Bankers:
Barclays Bank plc
229 High Street
Orpington
Kent, BR5 ILT
Charitles Aid Foundation
25 Kings Hill Avenue
Kings Hill
West Malling
Kent, ME19 4JQ
HSBC
249 Highstreet
Orpington
Kent BR6 ONR
Sollcltors:
Wellers
45 Tweedy Road
Bromley
Kent, BRI 3NF
Independent Examlner:
Mark Jarrold
23 Repton Road
Orplngton
Kent, 8R6 9HR

l. Accounting poli¢ie5.
a. Basis of preparation.
The accounts are prepared in accordance with the, Charities Statement of Recommended
Practice (Charities SORP 20151, FRS102 and wlth the Charities Act 2011.
Crofton Baptist Church 15 a registered charity, no. 1134220 and meets the deflnitlon of a publlc
benefit entity under FRS102. Assets and liabilities are initially recognized at historical cost or
transaction value unless otherwise stated in the ￿levant accounting policy notes.
b. Income recognition
All incoming resources are included in the Statement of Flnanclal Activities when the charity Is
legally entitled to the income after any performance conditions have been met, the amount
can be measured rellably and it is probable that the income will be recelved.
c. Donations
Donations are accounted for when received and, where applicable, Gift Aid is accrued.
d. Investment income
Investment income is included in the accounts in the year In which it is received.
e. Expenditure recognitlon
All expenditure is accounted for on an accruals basis. Expenditure is recognized where there is a
legal or constructive obligation to make payments to thlrd parties, It is probable that settlement
will be required and the amount of the obligation can be measured rellablv.
f. Fundraising and publicity costs
The Church does not make formal appeals for funds thus expenditure on these items is not
material.
g. Charitable Funding
The Church makes grants to other organisations whose charitable objects complement its work.
It also makes grants to individuals in furtherance of the Church's charitable objectives.
h. Fixed A5setS
The main church hullding and the large hall are stated in the accounts at the insvrance value in
1996. The manse and the extension to the church buildinB, which was completed in 20￿, is
lllcluded at cost.
Furniture and equipment in the Church premises are included at C05t or net realisable value.
Fixed asset expendlture Is only capltalSsed if it5 Cost exceeds £5,000.

i. Depreclation
Depreciation has not been charged on land and buildings because, in the opinion of the Trustees,
the residual value of the assets Is not less than the cost or valuation at which they are stated.
Depreciation on other fixed assets is calculated to write off the cost on a straight-line ba515 over
their expected useful life, at the following rates:
Fixtures & flttinES
Equipment, office and audio-visual
20*0
j.Funds
Unrestricted funds are available for use at the discretiori of the trustees in furtherance of the
general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for
specific 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 accordante with specific restrictions Imposed
by donors or which have been raised by the charity for specific purposes.
Endowment funds represent those assets which must be held permanefttly by the charity,
namely the church premises and manse. Income arising on the endowment funds can be used
in accordance with the objects of the charity and is Included as unrestricted income. Any capital
galns or losses arising on the investments form part of the fund.
k. Reserves Policy
In order to meet ongolng obligatlons and provide for contingency event5, a Re5eryes Policy is in
place and is revlewed annually.

2. Donations and Gifts
2022
Unrestricted
funds
2022
Restricted
funds
2022
Total
Funds
2021
Total
Funds
Offerlngs
Tax refunds
Grants Received
182,171
33,006
14,320
229,497
40,887
2,570
223,058 179,440
35,576
31,913
14,320
10,398
272,954 221,751
43,457
Grant5 received are mainly from Crofton Early Learners for the use of church premises.
3. Income from Charltable artlvltles
2022
2021
Unrestrlcted Unrestricted
funds
funds
Frlday Heroes
Holiday at Home
Seniors
Events
Other
2,962
1.845
144
433
2,909
8,293
383
926
10,670
11,979
Other Includes, in 2021, £9641 from the settlement of a long-standing debt arislng from
outstanding rent of the Manse, belng accumulated interest and relmbursement of legal fees.
4. Investments
2022
2021
Unrestricted Unrestricted
funds
fund5
Bank Interest
461
13
5. Other Income
2022
2021
Unrestricted Unrestricted
funds
funds
Insurance clalm
2,044
620

6. Mlnlstry
2022
2021
Unrestricted Unrestricted
funds
funds
Salaries
Soclal security costs
Pension costs
Actuarial Igainsl/losses on
re-measurement of pension
79,164
2,563
3,958
77,233
3,003
3,862
18091
Release of pension liability
Interest cost of pension
115,2281
319
264
2,834
505
79
1,682
1,563
210
4,170
90,993
Training
Staff expenses
Visiting speakers
Manse
3,810
78,189
M(Jch of the church management is carried out without charge by volunteers. This intangible
cost is not included in the Statement of Financial Activities since there is no measurable cost to
the volunteers for their service.
The Minister and Church Manager are both trustees and pald employees. The Ministerfs
benefits include the provision of manse accommodation owned by the church.
No employee recelved emoluments in exces5 of £60,000 during the year12021- none).
No sums were relmbursed to the Trustees for their work as Trustees, either in respect of salaries
or eKpenses.12021- none).
One employee participates In the Baptist Pension Scheme Defined Contribution (DCI Plan. The
other employees, including the Minister, partlclpate in pension schemes from other providers.

7. Grants
2022
Unrestricted
funds
2022
2022
Designated Restricted
funds
funds
2022
Total
Funds
2021
Total
Funds
SAT-7 Trust
BU Home Mission
BMS World Mission
Living Leadership
Spinnaker Trust
UCCF
Heatons
Fellowship Fund
Nepal
flelease International
Education Plus
Churches Together In Orplngton
Orpington Food Bank
Tear Fund
Cedarmore Housing
Tools With A Mission
Christian5 Against Poverty
Operation Agri
Jamaica Appeal
Other
7,001
6,998
9,545
3,500
1,998
2,500
3,51)0
2,700
59
I,oio
1,500
200
7,001
6.998
22.457
3,5(Kl
1,998
2,500
4,490
6,933
2,073
I,oio
1,500
200
610
500
7,501
7,296
7,952
3,994
2,503
3,500
3,990
4,558
3,165
500
12,412
990
4,233
2,014
610
300
304
3(14
150
377
300
213
936
936
41,446
1,000
20,259
62,705 46,407
Restricted funds payments are In respect of amounts received for distribution to varlous
organisations or for specific purposes related to church activltles, including the Fellowship Fund
which is for distrlbution of small 8ifts to members of the church fellowship to encourage them
at times of financial or other distress.
Designated funds payments are made from the Emergency Relief Fund.

8. Establlshment
2022
Unre%trlcted
funds
2022
Endowment
funds
2022
Total
Funds
2021
Total
Funds
Bulldlngs
Utilities
Cleanlng
Telecommuni¢atitsn5
Photocopylng
Insurance
Licenses/Subs
Office expense5
Publl¢lty
Depreciatlon
Other
11,336
5,288
7,115
814
2,017
3,930
3,688
3,242
1,684
11,336 14,262
5,288
7,286
7.115
7,271
814
548
2,017
2,485
3,930
3,485
3,688
4,566
3,242
4,443
1,684
1,349
9,735
8,379
1,569
336
9.735 50,419
54,410
9,735
1,569
40,684
Other expenditure includes £1266 for work on the church garden.
9. Actlvltles
2022
2021
Unrestricted Unre5trlcted
funds
funds
Friday Heroes
Holiday at Home
Seniors
Youth & children
Events
Worship
Outreach
Dlsclpleship
Other
2,670
1,338
189
2,191
657
2,714
3,736
1,770
239
603
774
292
424
203
3,563
1,266
483
513
15,504
8,121
io

10. Assets
Fixtures
Audio-
and
Offlte
visual
Fittings Equlpment Equipment
Church
Premise5
Manse
Total
Cost or valuation
At Istjanuary 2022
Addltion5
967.529
542.000
74,793
23,320
82.375 1,690,017
7,624
7,624
89.999 1,697,641
At 31st December 2022
967,529
542,000
74,793
23,320
Depreciation
At 1st January 2022
Charge for year
At 31st December 2022
70,948
654
22,114
1,200
23,314
54,500
7,881
62,381
147,562
9,735
157.297
71.602
Net book value
At 1st January 2022
At 31st December 2022
967.529
967.529
542,OCN)
542.000
3,845
3,191
1,206
27,875 1,542,456
27,618 1,540,345
Expendlture on audio-visual equipment was for a new sound desk.
All of the os5ets are used for charitable purposes.
11. Debtors
2022
2021
HMRC (Gift Aid)
Sundry
17,274
200
8,138
17,474
8,138
12. Bank and Cash
2022
2021
Baptists Together
Barclays Bank plc
CAF
HSBC
Cash
40,072
81,040
82,665
59,815
91,074
923
423
482
204,259
152,235
li

13. Creditors- amounts lalllng due wlthln one year
2022
2021
HMRC IPAYE/NII
Penslons
Sundry
Total
1,710
26
1,761
26
200
737
1,936
2,524
14. Deflned benefit pension scheme Ilability
2022
2021
Baptist Union Penslon Scheme
17,100
Section 28.IIA of FRS 102 requlres agreed deflclt recovery payments to be recognised as a liability.
The movement in the provision is set out in the table below.
31 December
2022
31 December
2021
Accounting date {year ending):
Balance sheet liability at year start
17.100
21,526
Deficiency Contribution5 paid
12,1911
13,6951
Interest cost
319
79
Remainlng change to balance sheet
Ilability,
18091
Release of liabllity
115,2281
Balance sheet Ilabillty at year end
17,100
Comprises any change in agreed deficit recovery plan and change in assumptions between year-ends.
At the end of June 2022, the Baptist Pension Scheme signed an agreement with the insurance
company Just Group I'just'l to secure members, penslon benefits under the Defined Benefit
I'DB'I Plan. As a resLtlt, the Scheme no longer has a shortfall. A revised statement of contrlbutions
was announced ir) July 2022 with deficit contributions from each participating employer In the
DB Plan reducing to £1 per month from August 2022.
12

15. Pensions
The Church is an employer participatlng in a pension scheme known as the Baptist Pension Scheme I'the
Scheme"), which is administered by the Pension Trustee (Baptist Pension Trust Limitedl. The Scheme Is a
separate leg61 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 time.
The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is
because it is not possible to attribute the Scheme's assets and liabilities to speciflc employers and means
that contributions are accounted for as if the Scheme were a deflned contribution scheme. The pensions
costs charged to the SOFA in the year are contrlbution5 payable towards benefits and expenses accrued in
that year, plus any impact of deficiency contributions.
The Minister and members of the church staff are eligible to join the Scheme.
From January 2012, pension provision is being made through the Definetl Contribution IDCI Plan wlthln
the Scheme. In general, members pay 8% of their Pensionable Income and employers pay 6Yo of members,
Pensionable Income into individual pension accounts, whith are operated and managed on behalf of the
Pension Trustee by Legal and General Life Assurance Society Limited. In additlon, the employer pays a
further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an
associated insurance policy which provldes Income protection for Scheme members in the event that they
are unable to work due to long-term incapacity. This income protection pollcy has 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 Basic Section pay reduced contributions of 5% of Pensionable Income, and their
employers also pay a total of 5%.
Benefits in respect of service prior to l January 2012 are provided through the Deflned Benefit IDBI Plan
within the Scheme. The main benefits for pre-2012 service were a defined beneflt pension of one
eightieth of Final Minimum Pensionable Income for each year of Pensionable Seryice, together with
additional pension in respect of premiums paid on Pensionable Income in excess of Mlnimum Pensionable
Income. The Scheme, previously known as the Baptist Minlsters, Pension Fund, started in 1925, but was
closed to future accrual of defined benefits on 31 December 2011.
13

16. Re5trlrted funds
1st January
2022
Incoming
resources
Resources
expended
31st December
2022
As515tant Minister Fund
Fellowship Fund
Missionary Fund
38,827
23,241
4,490
15,726
43,457
62,078
257
47
62,382
4,233
16,026
20,259
347
39,184
The Asslstant Minister Fund was opened in September 2020 to receive money pledged by the
congregation in support of the employment of an Assistant Minister. No appointment to this
post was made in 2020, 2021 and 2022.
The Fellowship Fund receives donations from members of the congregatlon and regular
amounts from the church. Thls is used to make Elfts to members of the church fellowship to
encourage them at times of financial or other dlstre55.
The MSssionary Fund re￿iVeS donations from member5 of the congregation for distribution to
missionary organisatlons.
17. Deslgnated funds
1st January
2022
Resources Transfers
expended
31st December
2022
Emergency Relief Fund
Mission Fund
Sinking Fund
Contingency ReSe￿e Fund
21N)
5,564
15,824
30,000
51,588
I,OQhJ
800
5.564
15.824
30,000
51,388
1,000
800
The Emergency Relief Fund is used to respond to appeals for money from mlsslonary or aid
organisations in respect of major disaster5.
The Mission Fund is in respect of a legacy recelved during 2011. No expenditure was made from
thls fund in 2022.
The Sinking Fund relates to amounts set aslde to cover major repairs such as rooflng. heating etc.
No expenditure was made from this fund in 2022.
In order to meet ongoing obligations and provide for contingency events, a Contingency
Reserve Fund is held andls revlewed annually.
14

18. Analysis of net assets
Fixed assets
Net current
assets
Total 2022
Endowment Funds
Restricted Funds
Designated funds
Unrestricted Funds
1,540.345
1,540,345
62,382
51,388
106,027
1,760,142
62,382
51,388
106,027
219,797
1,540,345
19. Related charltles
The custodian Trustee of the church is the Baptist Union Corporatlon Llmlted (charity number
2496351, and which is controlled by the Baptist Union Council. The church is also a member of
the Baptist Union of Great Britain. the London Baptist Association and Cedarmore Housing
Association Llmited.
The church made donations to the Baptist Union Home Mission Scheme and Baptist World
Mission, as set out in note 7.
The church received grants from Crofton Early Learners ICELI totalling £14,280
12021- EIO,3601. CEL is considered to be part of the church's outreach to the local community,
therefore any liability arislng in respect of CEL ceasing to operate would be borne by Crofton
Baptist Church.
15

INDEPENDENT EXAMINER'S REPORT ON THEACCOUNTS
Report to the trustees and membets ot Crofton Baptlst Church (Charlty no. 11342201 on the
accounts forthe year ended 31st December 2022 set out on pages 2 to 15.
I report to the trustees on my examination of the accounts of the above charity 1.the TrusVI for the year
ended 31st December2022.
Responsibi15tles and basls 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 20111.the ACY'I.
I report in respect of my examination of the Trust's occounts carried out under section 145 of the 2011 Act
and in carrying out my examination, I have followed all the applicable Directlons glven by the Charity
Commission under section 14515llbl of the Act.
I have completed my examination. I confirm that no material matter5 have come to my attention in
connection with the examination which gives me cause to believe that in, any material respect..
the accounting records were not kept in accordance with section 130 of the Charities Act,. or
the accounts did not accord with the accounting records,. or
the accounts did not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reportsl Regulatlons 2008 other than any requirement
that the accounts give a 'true and faie view which is not a matter considered as part of an independent
examination.
I have no concerns and have come acr055 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.
M. Jarrold
Date..
16

CROFTON
BAPtIST
CHURCH
Helplng people follow Jesus
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2022

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Ln
11" 5
ID rrt
(o rf o
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ij
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Balance sheet at 31st December 2022
Notes
2022
2022
2021
2021
Flxed assets
Tangible assets
io
1,540,345
1,542.456
Current assets
Debtors
Bank and cash
li
12
17,474
8,138
221,733
160,373
Credltors: Amounts falling due in one year
13
Net current assets
Net assets excludlng penslon Ilabillty
Deflned beneflt penslon scheme liability
219 797
1.760,142
1,700,305
17,1(X)
14
Total net assets
Reserves
Endowment fund
Restricted funds
Designated funds
Unrestricted funds
Total funds
1,540,345
62,382
51,388
106 027
1.542,456
39,184
51,588
16
17
These accounts were approved by the Trustee5 on
and signed on their behalf by:
Peter Newton (Treasurer)
Andrew Crowson (Secretary)

CROFTOM BAPTIST CHURCH
Legal Informatlon:
The Church is a Registered Charity No 1134220.
Church address..
Crofton Baptist Church
100 Crofton Lane
Orpington,
BR5 IHD
Trustees:
The Trustees of Crofton Baptist Church were the Minister, Elders and members of ihe
Leadership Team ILTI.
Wole Adeloye IElderl
Femi Adesanya ILT memberl
Sara Bottomley (Community Worker)
David Coles (Elderl
Andrew Crowson ILT member)
Rachel Davls ILT member)
Adrian Judd Iministerl
Christopher Munday (Elderl
Peter Newton ILT member)
Eric Quartey ILT member)
Phil Walter ILT member)
Bankers:
Barclays Bank plc
229 High Street
Orpington
Kent, BR5 ILT
Charitles Aid Foundation
25 Kings Hill Avenue
Kings Hill
West Malling
Kent, ME19 4JQ
HSBC
249 Highstreet
Orpington
Kent BR6 ONR
Sollcltors:
Wellers
45 Tweedy Road
Bromley
Kent, BRI 3NF
Independent Examlner:
Mark Jarrold
23 Repton Road
Orplngton
Kent, 8R6 9HR

l. Accounting poli¢ie5.
a. Basis of preparation.
The accounts are prepared in accordance with the, Charities Statement of Recommended
Practice (Charities SORP 20151, FRS102 and wlth the Charities Act 2011.
Crofton Baptist Church 15 a registered charity, no. 1134220 and meets the deflnitlon of a publlc
benefit entity under FRS102. Assets and liabilities are initially recognized at historical cost or
transaction value unless otherwise stated in the ￿levant accounting policy notes.
b. Income recognition
All incoming resources are included in the Statement of Flnanclal Activities when the charity Is
legally entitled to the income after any performance conditions have been met, the amount
can be measured rellably and it is probable that the income will be recelved.
c. Donations
Donations are accounted for when received and, where applicable, Gift Aid is accrued.
d. Investment income
Investment income is included in the accounts in the year In which it is received.
e. Expenditure recognitlon
All expenditure is accounted for on an accruals basis. Expenditure is recognized where there is a
legal or constructive obligation to make payments to thlrd parties, It is probable that settlement
will be required and the amount of the obligation can be measured rellablv.
f. Fundraising and publicity costs
The Church does not make formal appeals for funds thus expenditure on these items is not
material.
g. Charitable Funding
The Church makes grants to other organisations whose charitable objects complement its work.
It also makes grants to individuals in furtherance of the Church's charitable objectives.
h. Fixed A5setS
The main church hullding and the large hall are stated in the accounts at the insvrance value in
1996. The manse and the extension to the church buildinB, which was completed in 20￿, is
lllcluded at cost.
Furniture and equipment in the Church premises are included at C05t or net realisable value.
Fixed asset expendlture Is only capltalSsed if it5 Cost exceeds £5,000.

i. Depreclation
Depreciation has not been charged on land and buildings because, in the opinion of the Trustees,
the residual value of the assets Is not less than the cost or valuation at which they are stated.
Depreciation on other fixed assets is calculated to write off the cost on a straight-line ba515 over
their expected useful life, at the following rates:
Fixtures & flttinES
Equipment, office and audio-visual
20*0
j.Funds
Unrestricted funds are available for use at the discretiori of the trustees in furtherance of the
general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for
specific 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 accordante with specific restrictions Imposed
by donors or which have been raised by the charity for specific purposes.
Endowment funds represent those assets which must be held permanefttly by the charity,
namely the church premises and manse. Income arising on the endowment funds can be used
in accordance with the objects of the charity and is Included as unrestricted income. Any capital
galns or losses arising on the investments form part of the fund.
k. Reserves Policy
In order to meet ongolng obligatlons and provide for contingency event5, a Re5eryes Policy is in
place and is revlewed annually.

2. Donations and Gifts
2022
Unrestricted
funds
2022
Restricted
funds
2022
Total
Funds
2021
Total
Funds
Offerlngs
Tax refunds
Grants Received
182,171
33,006
14,320
229,497
40,887
2,570
223,058 179,440
35,576
31,913
14,320
10,398
272,954 221,751
43,457
Grant5 received are mainly from Crofton Early Learners for the use of church premises.
3. Income from Charltable artlvltles
2022
2021
Unrestrlcted Unrestricted
funds
funds
Frlday Heroes
Holiday at Home
Seniors
Events
Other
2,962
1.845
144
433
2,909
8,293
383
926
10,670
11,979
Other Includes, in 2021, £9641 from the settlement of a long-standing debt arislng from
outstanding rent of the Manse, belng accumulated interest and relmbursement of legal fees.
4. Investments
2022
2021
Unrestricted Unrestricted
funds
fund5
Bank Interest
461
13
5. Other Income
2022
2021
Unrestricted Unrestricted
funds
funds
Insurance clalm
2,044
620

6. Mlnlstry
2022
2021
Unrestricted Unrestricted
funds
funds
Salaries
Soclal security costs
Pension costs
Actuarial Igainsl/losses on
re-measurement of pension
79,164
2,563
3,958
77,233
3,003
3,862
18091
Release of pension liability
Interest cost of pension
115,2281
319
264
2,834
505
79
1,682
1,563
210
4,170
90,993
Training
Staff expenses
Visiting speakers
Manse
3,810
78,189
M(Jch of the church management is carried out without charge by volunteers. This intangible
cost is not included in the Statement of Financial Activities since there is no measurable cost to
the volunteers for their service.
The Minister and Church Manager are both trustees and pald employees. The Ministerfs
benefits include the provision of manse accommodation owned by the church.
No employee recelved emoluments in exces5 of £60,000 during the year12021- none).
No sums were relmbursed to the Trustees for their work as Trustees, either in respect of salaries
or eKpenses.12021- none).
One employee participates In the Baptist Pension Scheme Defined Contribution (DCI Plan. The
other employees, including the Minister, partlclpate in pension schemes from other providers.

7. Grants
2022
Unrestricted
funds
2022
2022
Designated Restricted
funds
funds
2022
Total
Funds
2021
Total
Funds
SAT-7 Trust
BU Home Mission
BMS World Mission
Living Leadership
Spinnaker Trust
UCCF
Heatons
Fellowship Fund
Nepal
flelease International
Education Plus
Churches Together In Orplngton
Orpington Food Bank
Tear Fund
Cedarmore Housing
Tools With A Mission
Christian5 Against Poverty
Operation Agri
Jamaica Appeal
Other
7,001
6,998
9,545
3,500
1,998
2,500
3,51)0
2,700
59
I,oio
1,500
200
7,001
6.998
22.457
3,5(Kl
1,998
2,500
4,490
6,933
2,073
I,oio
1,500
200
610
500
7,501
7,296
7,952
3,994
2,503
3,500
3,990
4,558
3,165
500
12,412
990
4,233
2,014
610
300
304
3(14
150
377
300
213
936
936
41,446
1,000
20,259
62,705 46,407
Restricted funds payments are In respect of amounts received for distribution to varlous
organisations or for specific purposes related to church activltles, including the Fellowship Fund
which is for distrlbution of small 8ifts to members of the church fellowship to encourage them
at times of financial or other distress.
Designated funds payments are made from the Emergency Relief Fund.

8. Establlshment
2022
Unre%trlcted
funds
2022
Endowment
funds
2022
Total
Funds
2021
Total
Funds
Bulldlngs
Utilities
Cleanlng
Telecommuni¢atitsn5
Photocopylng
Insurance
Licenses/Subs
Office expense5
Publl¢lty
Depreciatlon
Other
11,336
5,288
7,115
814
2,017
3,930
3,688
3,242
1,684
11,336 14,262
5,288
7,286
7.115
7,271
814
548
2,017
2,485
3,930
3,485
3,688
4,566
3,242
4,443
1,684
1,349
9,735
8,379
1,569
336
9.735 50,419
54,410
9,735
1,569
40,684
Other expenditure includes £1266 for work on the church garden.
9. Actlvltles
2022
2021
Unrestricted Unre5trlcted
funds
funds
Friday Heroes
Holiday at Home
Seniors
Youth & children
Events
Worship
Outreach
Dlsclpleship
Other
2,670
1,338
189
2,191
657
2,714
3,736
1,770
239
603
774
292
424
203
3,563
1,266
483
513
15,504
8,121
io

10. Assets
Fixtures
Audio-
and
Offlte
visual
Fittings Equlpment Equipment
Church
Premise5
Manse
Total
Cost or valuation
At Istjanuary 2022
Addltion5
967.529
542.000
74,793
23,320
82.375 1,690,017
7,624
7,624
89.999 1,697,641
At 31st December 2022
967,529
542,000
74,793
23,320
Depreciation
At 1st January 2022
Charge for year
At 31st December 2022
70,948
654
22,114
1,200
23,314
54,500
7,881
62,381
147,562
9,735
157.297
71.602
Net book value
At 1st January 2022
At 31st December 2022
967.529
967.529
542,OCN)
542.000
3,845
3,191
1,206
27,875 1,542,456
27,618 1,540,345
Expendlture on audio-visual equipment was for a new sound desk.
All of the os5ets are used for charitable purposes.
11. Debtors
2022
2021
HMRC (Gift Aid)
Sundry
17,274
200
8,138
17,474
8,138
12. Bank and Cash
2022
2021
Baptists Together
Barclays Bank plc
CAF
HSBC
Cash
40,072
81,040
82,665
59,815
91,074
923
423
482
204,259
152,235
li

13. Creditors- amounts lalllng due wlthln one year
2022
2021
HMRC IPAYE/NII
Penslons
Sundry
Total
1,710
26
1,761
26
200
737
1,936
2,524
14. Deflned benefit pension scheme Ilability
2022
2021
Baptist Union Penslon Scheme
17,100
Section 28.IIA of FRS 102 requlres agreed deflclt recovery payments to be recognised as a liability.
The movement in the provision is set out in the table below.
31 December
2022
31 December
2021
Accounting date {year ending):
Balance sheet liability at year start
17.100
21,526
Deficiency Contribution5 paid
12,1911
13,6951
Interest cost
319
79
Remainlng change to balance sheet
Ilability,
18091
Release of liabllity
115,2281
Balance sheet Ilabillty at year end
17,100
Comprises any change in agreed deficit recovery plan and change in assumptions between year-ends.
At the end of June 2022, the Baptist Pension Scheme signed an agreement with the insurance
company Just Group I'just'l to secure members, penslon benefits under the Defined Benefit
I'DB'I Plan. As a resLtlt, the Scheme no longer has a shortfall. A revised statement of contrlbutions
was announced ir) July 2022 with deficit contributions from each participating employer In the
DB Plan reducing to £1 per month from August 2022.
12

15. Pensions
The Church is an employer participatlng in a pension scheme known as the Baptist Pension Scheme I'the
Scheme"), which is administered by the Pension Trustee (Baptist Pension Trust Limitedl. The Scheme Is a
separate leg61 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 time.
The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is
because it is not possible to attribute the Scheme's assets and liabilities to speciflc employers and means
that contributions are accounted for as if the Scheme were a deflned contribution scheme. The pensions
costs charged to the SOFA in the year are contrlbution5 payable towards benefits and expenses accrued in
that year, plus any impact of deficiency contributions.
The Minister and members of the church staff are eligible to join the Scheme.
From January 2012, pension provision is being made through the Definetl Contribution IDCI Plan wlthln
the Scheme. In general, members pay 8% of their Pensionable Income and employers pay 6Yo of members,
Pensionable Income into individual pension accounts, whith are operated and managed on behalf of the
Pension Trustee by Legal and General Life Assurance Society Limited. In additlon, the employer pays a
further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an
associated insurance policy which provldes Income protection for Scheme members in the event that they
are unable to work due to long-term incapacity. This income protection pollcy has 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 Basic Section pay reduced contributions of 5% of Pensionable Income, and their
employers also pay a total of 5%.
Benefits in respect of service prior to l January 2012 are provided through the Deflned Benefit IDBI Plan
within the Scheme. The main benefits for pre-2012 service were a defined beneflt pension of one
eightieth of Final Minimum Pensionable Income for each year of Pensionable Seryice, together with
additional pension in respect of premiums paid on Pensionable Income in excess of Mlnimum Pensionable
Income. The Scheme, previously known as the Baptist Minlsters, Pension Fund, started in 1925, but was
closed to future accrual of defined benefits on 31 December 2011.
13

16. Re5trlrted funds
1st January
2022
Incoming
resources
Resources
expended
31st December
2022
As515tant Minister Fund
Fellowship Fund
Missionary Fund
38,827
23,241
4,490
15,726
43,457
62,078
257
47
62,382
4,233
16,026
20,259
347
39,184
The Asslstant Minister Fund was opened in September 2020 to receive money pledged by the
congregation in support of the employment of an Assistant Minister. No appointment to this
post was made in 2020, 2021 and 2022.
The Fellowship Fund receives donations from members of the congregatlon and regular
amounts from the church. Thls is used to make Elfts to members of the church fellowship to
encourage them at times of financial or other dlstre55.
The MSssionary Fund re￿iVeS donations from member5 of the congregation for distribution to
missionary organisatlons.
17. Deslgnated funds
1st January
2022
Resources Transfers
expended
31st December
2022
Emergency Relief Fund
Mission Fund
Sinking Fund
Contingency ReSe￿e Fund
21N)
5,564
15,824
30,000
51,588
I,OQhJ
800
5.564
15.824
30,000
51,388
1,000
800
The Emergency Relief Fund is used to respond to appeals for money from mlsslonary or aid
organisations in respect of major disaster5.
The Mission Fund is in respect of a legacy recelved during 2011. No expenditure was made from
thls fund in 2022.
The Sinking Fund relates to amounts set aslde to cover major repairs such as rooflng. heating etc.
No expenditure was made from this fund in 2022.
In order to meet ongoing obligations and provide for contingency events, a Contingency
Reserve Fund is held andls revlewed annually.
14

18. Analysis of net assets
Fixed assets
Net current
assets
Total 2022
Endowment Funds
Restricted Funds
Designated funds
Unrestricted Funds
1,540.345
1,540,345
62,382
51,388
106,027
1,760,142
62,382
51,388
106,027
219,797
1,540,345
19. Related charltles
The custodian Trustee of the church is the Baptist Union Corporatlon Llmlted (charity number
2496351, and which is controlled by the Baptist Union Council. The church is also a member of
the Baptist Union of Great Britain. the London Baptist Association and Cedarmore Housing
Association Llmited.
The church made donations to the Baptist Union Home Mission Scheme and Baptist World
Mission, as set out in note 7.
The church received grants from Crofton Early Learners ICELI totalling £14,280
12021- EIO,3601. CEL is considered to be part of the church's outreach to the local community,
therefore any liability arislng in respect of CEL ceasing to operate would be borne by Crofton
Baptist Church.
15

INDEPENDENT EXAMINER'S REPORT ON THEACCOUNTS
Report to the trustees and membets ot Crofton Baptlst Church (Charlty no. 11342201 on the
accounts forthe year ended 31st December 2022 set out on pages 2 to 15.
I report to the trustees on my examination of the accounts of the above charity 1.the TrusVI for the year
ended 31st December2022.
Responsibi15tles and basls 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 20111.the ACY'I.
I report in respect of my examination of the Trust's occounts carried out under section 145 of the 2011 Act
and in carrying out my examination, I have followed all the applicable Directlons glven by the Charity
Commission under section 14515llbl of the Act.
I have completed my examination. I confirm that no material matter5 have come to my attention in
connection with the examination which gives me cause to believe that in, any material respect..
the accounting records were not kept in accordance with section 130 of the Charities Act,. or
the accounts did not accord with the accounting records,. or
the accounts did not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reportsl Regulatlons 2008 other than any requirement
that the accounts give a 'true and faie view which is not a matter considered as part of an independent
examination.
I have no concerns and have come acr055 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.
M. Jarrold
Date..
16